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Allied Blenders And Distillers Private Limited
Standalone Financial Statements for period 01/04/2014 to 31/03/2015
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Allied Blenders And
Name of company Distillers Private
Limited
Corporate identity number U15511MH2008PTC187368
Permanent account number of entity AAACY3846K
394-C Lamington
Chambers, Lamington
Address of registered office of company Road, Mumbai,
Maharashtra, INDIA,
400004
Commercial and
Type of industry Industrial
Registration date 08/10/2008
Whether company is listed company No
Date of board meeting when final accounts were approved 17/07/2015
Period covered by financial statements 12 Months 12 Months
Date of start of reporting period 01/04/2014 01/04/2013
Date of end of reporting period 31/03/2015 31/03/2014
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
Disclosure web link of company at which annual report is placed prpandya@abdindia.com
Total number of product or service category 1
Description of principal product or services category IMFL
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] PRODUCT1
01/04/2014
to
31/03/2015
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 2208
Description of product or service category IMFL
Highest turnover contributing product or service (ITC 8 digit) code 22082000
Description of product or service IMFL
Unit of measurement of highest contributing product or service NO OF CASES
Allied Blenders And Distillers Private Limited Standalone Financial Statements for period 01/04/2014 to 31/03/2015
[400400] Disclosures - Directors report
Details of contracts/arrangements/transactions not at arm's length basis [Table] ..(1)

Contracts/arrangements/transactions not at arm's length basis [Axis] contract1
01/04/2014
to
31/03/2015
Details of contracts/arrangements/transactions not at arm's length basis [Abstract]
Details of contracts/arrangements/transactions not at arm's length basis [LineItems]
Description of nature of related party relationship Others
Amount paid as advances if any for contracts/arrangements/transactions with related party 0
Details of shareholding of promoters [Table] ..(1)

Promoters [Axis] Promoter1
01/04/2014
to
31/03/2015
Total number of shares held at end of period [shares] 93,64,000
Percentage of total shares held at end of period 96.00%
Percentage of change in shares held during year 0.00%
Details of shareholding of promoters [Abstract]
Details of shareholding of promoters [LineItems]
BKC Enterprises
Shareholders name Private Limited
Percentage of shares pledged/encumbered to total shares at end of period 0.00%
Percentage of change in shares held during year 0.00%
Details of indebtedness of company [Table] ..(1)

Secured loans excluding deposits
Indebtedness [Axis] Indebtedness [Member]
[Member]
01/04/2014 01/04/2014
to 31/03/2014 to 31/03/2014
31/03/2015 31/03/2015
Details of indebtedness of company [Abstract]
Details of indebtedness of company [LineItems]
Changes in indebtedness [Abstract]
Addition in indebtedness 144,03,96,359 140,28,19,161
Reduction in indebtedness 37,17,97,935 30,92,97,935
Total changes in indebtedness 106,85,98,424 109,35,21,226
Principal amount at end of financial year 431,43,72,654 326,23,39,849 343,43,15,161 235,73,59,554
Interest due but not paid at end of financial
78,11,970 1,12,13,869 78,11,970 1,12,13,869
year
Interest accrued but not due at end of
18,99,909 25,45,576 18,99,909 25,45,576
financial year
Total indebtedness at end of financial year 432,40,84,533 327,60,99,294 344,40,27,040 237,11,18,999
2
Details of indebtedness of company [Table] ..(2)

Indebtedness [Axis] Unsecured loans [Member] Deposits [Member]
01/04/2014 01/04/2014
to 31/03/2014 to 31/03/2014
31/03/2015 31/03/2015
Details of indebtedness of company [Abstract]
Details of indebtedness of company [LineItems]
Changes in indebtedness [Abstract]
Addition in indebtedness 0 3,75,77,198
Reduction in indebtedness 6,25,00,000 0
Total changes in indebtedness -6,25,00,000 3,75,77,198
Principal amount at end of financial year 57,00,00,000 63,25,00,000 31,00,57,493 27,24,80,295
Interest due but not paid at end of financial
0 0 0 0
year
Interest accrued but not due at end of
0 0 0 0
financial year
Total indebtedness at end of financial year 57,00,00,000 63,25,00,000 31,00,57,493 27,24,80,295
Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(1)

Material contracts/arrangements/transactions at arm's length basis [Axis] contract1
01/04/2014
to
31/03/2015
Details of material contracts/arrangements/transactions at arm's length basis [Abstract]
Details of material contracts/arrangements/transactions at arm's length basis [LineItems]
Amount paid as advances if any for material contracts/arrangements/transactions with related party 0
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]
01/04/2014
to
31/03/2015
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]
Indian Made Foreign
Name of main product/service Liquour
Indian Made Foreign
Description of main product/service Liquour
NIC code of product/service 2208
Percentage to total turnover of company 100.00%
3
Particulars of holding, subsidiary and associate companies [Table] ..(1)

Particulars of companies [Axis] Holding Sub1 Sub2 Sub3
01/04/2014 01/04/2014 01/04/2014 01/04/2014
to to to to
31/03/2015 31/03/2015 31/03/2015 31/03/2015
Particulars of holding, subsidiary and
associate
companies [Abstract]
Particulars of holding, subsidiary and
associate
companies [LineItems]
NV DISTILLERIES & DECCAN STAR
BKC Enterprises Private WALES DISTILLER PVT
Name of company Limited LTD
BREWERIES (AP) DISTILLERIES INDIA
PRIVATE LIMITED PRIVATE LIMITED
394-C, LAMINGTON
394-C Lamington House No. 61/5 BLK-A 8-2-684/4/13/1,, Road No.
CHAMBERS,
Chambers, Lamington Road, GTK IND AREA, CITY 12, Banjara Hills,
Address of company Mumbai, Maharashtra,
LAMINGTON ROAD,
DELHI, DELHI, Delhi, Hyderabad, Telangana,
MUMBAI, Maharashtra,
INDIA, 400004 INDIA, 110033 INDIA, 500034
INDIA, 400004
Country of incorporation of
INDIA INDIA INDIA INDIA
company
CIN of company U45202MH2009PTC194091 U15531MH2006PTC262354 U15549DL2007PTC167600 U15492TG2013PTC090743
Type of company PRIVATE LIMITED PRIVATE LIMITED PRIVATE LIMITED PRIVATE LIMITED
Percentage of shares held 96.00% 100.00% 100.00% 100.00%
Particulars of holding, subsidiary and associate companies [Table] ..(2)

Particulars of companies [Axis] Sub4
01/04/2014
to
31/03/2015
Particulars of holding, subsidiary and associate companies [Abstract]
Particulars of holding, subsidiary and associate companies [LineItems]
UNOKOTI BOTTLING
Name of company AND BEVERAGE
PRIVATE LIMITED
Shed No. 10, 11 and 12
Kumarghat Industrial
Address of company Estate, Kumarghat,
Kumarghat, Tripura,
INDIA, 799264
Country of incorporation of company INDIA
CIN of company U15511TR2006PTC008143
Type of company PRIVATE LIMITED
Percentage of shares held 100.00%
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] Director1 Director2
01/04/2014 01/04/2014
to to
31/03/2015 31/03/2015
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 DEEPAK UTPAL
Middle name of director KUMAR
Last name of director ROY GANGULI
EXECTIVE VICE
Designation of director CHAIRMAN
VICE CHAIRMAN
Director identification number of director 00178236 00067083

Date of signing board report 17/07/2015 17/07/2015
4

01/04/2014
to
31/03/2015
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair refer text block [400400]
Disclosure relating to amounts if any which is proposed to carry to any
refer text block [400400]
reserves
Disclosures relating to amount recommended to be paid as dividend refer text block [400400]
Details regarding energy conservation refer text block [400400]
Details regarding technology absorption refer text block [400400]
Details regarding foreign exchange earnings and outgo refer text block [400400]
Disclosures in directors responsibility statement refer text block [400400]
Details of material changes and commitment occurred during period
refer text block [400400]
affecting financial position of company
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (3)
188(1) [TextBlock] [See below]
Date of board of directors' meeting in which board's report referred
17/07/2015
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) Textual information (4)
[TextBlock] [See below]
Details of change in promoters shareholding [TextBlock]
Details of shareholding pattern of directors and key managerial
personnel [TextBlock]
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under section 149(6) [TextBlock] [400400]
Disclosure for companies covered under section 178(1) on

refer text block
directors appointment and remuneration including other matters [400400]
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk refer text block

management policy [TextBlock] [400400]
Details on policy development and implementation by company on

refer text block
corporate social responsibility initiatives taken during year [400400]
[TextBlock]
refer text block

Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock] [400400]
refer text block

Disclosure of financial summary or highlights [TextBlock] [400400]
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appointed or have resigned during year [TextBlock] [400400]
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subsidiaries, joint ventures or associate companies during [400400]
year [TextBlock]
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[TextBlock] [400400]
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of chapter v of act [TextBlock] [400400]
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refer text block
regulators or courts or tribunals impacting going concern [400400]
status and companys operations in future [TextBlock]
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Details regarding adequacy of internal financial controls with refer text block
reference to financial statements [TextBlock] [400400]
Disclosure of contents of corporate social responsibility policy refer text block

Disclosure of reasons if company fails to spend prescribed amount on CSR refer text block
Disclosure of appointment and remuneration of managerial personnels Textual information (5)

[TextBlock] [See below]
Number of meetings of board 8
6
Disclosure in board of directors report explanatory [Text Block]

ALLIED BLENDERS AND DISTILLERS PRIVATE LIMITED
DIRECTORS' REPORT TO MEMBERS
Your Directors have pleasure in presenting their Annual Report and Audited Statement of Accounts for the financial year ended 31st March 2015.
FINANCIAL RESULTS :
2014-2015 2013-2014
Your Company's Profit/(Loss) for the year 81,70,62,326 39,32,37,706
Less : Tax Expenses 37,82,82,490 10,60,66,934
Net Profit/(Loss) after Tax 43,87,79,836 28,71,70,772
Less : Depreciation impact as per revised Schedule II of Companies Act, 2013 35,55,050 -
Add: Amount brought forward from last year 47,06,93,056 30,22,72,210
Less : Interim Preferential Dividend - 10,15,00,000
Corporate Dividend Tax - 1,72,49,926
Surplus carried forward to Balance Sheet 90,59,17,842 47,06,93,056
1. DIVIDEND AND RESERVES:
With a view to conserve the resources for future operations, your Directors have thought it prudent not to recommend dividend on equity shares
for the financial year 2014-15.
During the year under review, no amount was transferred to General Reserve.
2. STATE OF COMPANY`S AFFAIRS AND REVIEW OF OPERATIONS:
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Your company has achieved a significant landmark and recorded sales of 32 million cases for the year under review thereby registering a growth
of 29% against a 3% industry growth. The company's market share has increased by 2.1% to reach 9.5% at a national level. Officers Choice had
the distinction of being the single largest selling spirit brand in the world, displacing Smirnoff. The company was awarded Company of the Year
at the Indspirit awards held in January 2015.
On the domestic market, Officers Choice whisky continued to grow from strength to strength and ended the year with sales of 23.12 million cases.
The brand grew at 16% against a 1% decline in the regular whisky segment thereby gaining 5% market share. The brand ended financial year
2014-15 with a formidable market share of 37% with market leadership in 15 states across the country. Key growth drivers for the brand were
markets of AP, Telangana, Rajasthan, WB and Maharashtra. It particularly improved its market share in the State of Maharashtra to 30.3% during
the year under review from 25% last year. The Company expects growth momentum to continue in the current financial year.
For the fifth year in a row, Officers Choice Whisky continues to be the largest exported IMFL brand out of India. The brand exported 1.3 million
cases in financial year 2014-15 . Officers Choice also bagged the prestigious Brand Revitalization Award at the Brand Excellence Awards, 2014
and the Marketing Campaign of the Year 2015 at the Global Brand Excellence Awards.
Officers Choice Blue continued to maintain its growth curve and doubled its volume to reach a staggering 7.04 million cases, a feat that no other
brand has achieved so far in the IMFL category. OC Blue ended the year with a 13.2% national market share with market leadership in 4 states
across the country. North India grew at 156% and ended the year with a market share of 16%, while East India grew at 79% and ended the year
with a 28% market share. Officers Choice Blue was launched in the State of Andhra Pradesh in the last quarter of the financial year 2014-15 . In
the South Zone, the brand won Marketing Campaign of the Year award, 2014 at the Global Brand Excellence Awards.
Officers Choice Black, the Company's first foray into the semi premium whisky segment was, in a phased manner, introduced in 4 new markets,
namely- Assam, Tripura, Bihar and Vidharbha. The brand has been very well received by consumers and the trade alike. The financial year
2015-16 should see the brand go national.
The brandy portfolio too did exceptionally well. Newly re-launched Lord and Master brandy grew by a whopping 175% against a 6% growth in
the semi premium brandy segment, while Kyron our premium offering grew by 65% growth against a 13% growth in the premium brandy
segment. Kyron was launched during the year in Bangalore city and next year plans are in place for Kyron to be launched in Tamil Nadu which is
the largest brandy market of India. .
On the manufacturing front, the Company owns three units which during the year produced 3.6 million cases. The re-distillation plant at the unit
located in Aurangabad produces extra neutral alcohol from bought out rectified spirit. The total quantity of extra neutral alcohol produced during
the year was 20.43 lakhs BL as against their capacity of producing 30 KL per day.
3. FINANCIAL HIGHLIGHTS AND CHANGE IN NATURE OF BUSINESS:
The Company is engaged in the business of manufacturing and marketing of IMFL products. There has been no change in the business of the
Company during the financial year ended 31st March, 2015.
Your Company has recorded very good performance during the year under review with re venues of Rs. 1408.31 crore during the year under
review as compared to Rs. 1018.31 crore during the previous year. The total expenses during the year were Rs. 1250.96 crore as compared to Rs.
931.82 crore during the previous year.
Consequently, your Company profit before tax for the year under review was Rs. 81.71 crore as compared to the previous year's profit before tax
of Rs. 39.32 crore. After providing for tax, including deferred tax, profit after tax for the year under review was Rs. 43.88 crore as compared to
Rs. 28.72 crore during the previous year. The Earnings per Share of your Company for the financial year ended 31st March, 2015 was Rs. 38.40
per share as compared to Rs. 23.12 per share during the previous year.
The increase in revenue as mentioned above is attributed to an increase in total sales in FY 2014-15 in comparison to the last financial year as
well as higher margin primarily caused by improved procurement costs of Packaging Materials.
4. ACQUISITIONS:
During the current financial year, your Company has acquired the entire issued subscribed and paid up equity share capital of Deccan Star
Distilleries India Private Limited and Unokoti Bottling and Beverages Private Limited. With this, the following are wholly owned subsidiaries of
the Company :-
8
1. Unokoti Bottling and Beverages Private Limited (CIN :U15511TR2006PTC008143) 2. NV Distilleries and Breweries (AP)
Private Limited (CIN : U15549DL2007PTC167600) 3. Deccan Star Distillers India Private Limited (CIN : U15492TG2013PTC090743)
4. Wales Distillers Private Limited (CIN : U15531MH2006PTC262354)
5. JOINT VENTURE, SUBSIDIARY, AND ASSOCIATE COMPANIES :
The Group Companies continue to contribute to the overall growth in revenues of the Company.
Surji Agro Foods Private Limited (SAFPL), an a ssociate Company where the Company holds 50% of the issued equity, is into the business of
manufacturing and marketing of agro-food products. During the year under review SAFPL has reported revenue of Rs. 3.33 crore as compared
to Rs. 1.88 crore in the previous year an increase of nearly 77%. Its Profit After Tax is Rs. 0.14 crore as compared to loss of Rs. 1.39 crore in the
previous year.
Wales Distillers Private Limited (WDPL), the Company's wholly owned subsidiary is into the business of manufacturing and bottling of Indian
Made Foreign Liquor. During the year under review WDPL has reported revenue of Rs. 89.93 crore as compared to Rs. 53.21 crore in the
previous year an increase of nearly 69%. During the year under review, WDPL incurred a loss of Rs. 1.06 crore as compared to loss of Rs. 0.89
crore in the previous year. WDPL is working on improving its profitability, which will strengthen its financial condition.
Unokoti Bottling and Beverages Private Limited (UBBPL), the Company's wholly owned subsidiary is into the business of manufacturing and
bottling of Indian Made Foreign Liquor. During the year under review UBBPL has reported revenue of Rs. 0.82 crore as compared to Rs. 0.92
crore in the previous year. Its Profit After Tax is Rs. 0.12 crore as compared to loss of Rs. 0.42 crore in the previous year.
NV Distilleries and Breweries (AP) Private Limited (NVDBPL), the Company's wholly owned subsidiary is into the business of setting up plant
to brew, distil, manufacture of all kind of Indian Made Foreign Liquor products. During the year under review NVDBPL has reported revenue of
Rs. Nil as compared to Rs. 0.86 lakhs in the previous year. During the year under review, NVDBPL incurred a loss of Rs. 0.75 lakhs as compared
to loss of Rs. 0.76 lakhs in the previous year.
Deccan Star Distilleries India Private Limited (DSDPL), the Company's wholly owned subsidiary is into the business of bottling of Indian Made
Foreign Liquor. During the year under review DSDPL has reported revenue of Rs. Nil as compared to Rs. Nil lakhs in the previous year. During
the year under review, DCDPL incurred a loss of Rs. 0.12 lakhs as compared to loss of Rs. 0.89 lakhs in the previous year.
Henkell and Company India Private Limited (Henkell) is a joint venture company between your Company and Henkell and Co. Sektkellerei K.G.,
Germany and is engaged in the business of Sales, Promotion and Advertisement of alcoholic beverages including but not limited to brand Wodka
Gorbatschow. During the year under review Henkell has reported revenue of Rs. 1.97 lakh as compared to Rs. 16.20 lakh in the previous year.
During the year under review, Henkell incurred a loss of Rs. 10.98 lakhs as compared to loss of Rs. 2.31 crores in the previous year. Henkell is
working on improving its profitability, which will strengthen its financial condition.
Allied Blenders And Distillers International General Trading LLC (ABDIGT) of Dubai, which is an Associate Company of Allied Blenders and
Distillers Pvt Ltd, is into the business of general trading of FMCG products. ABDIGT was incorporated on 21st April 2014 and is yet to close its
books of accounts.
A Report on the performance and financial position of each of the subsidiaries, associates and joint venture company except ABDIGT in the
prescribed Form AOC-1 is annexed to this report as Annexure A.
6. SAP IMPLEMENTATION :
The Company has successfully introduced and implemented SAP ECC 6 and SAP HCM during previous financial year. The SAP
implementation has been stable and during the current year, the Company had implemented business planning and BI tools which are being tested
currently.
7. DIRECTORS :
At the meeting of the Board of Directors of the Company held on 17th July, 2015 :
9
Mrs. Bina K Chhabria, Director, was designated as Co-chairperson of the Board.
Mr. Anupam Dutta and Mr. Ramakrishnan Ramaswamy were appointed as Additional Directors of the Company;
Mr. Anupam Dutta was also appointed as Managing Director and Chief Executive Officer of the Company;
Mr. Ramakrishnan Ramaswamy was also appointed as Executive Director of the Company;
As per the provisions of Section 161 of Companies Act, 2013, both the Directors hold the office as Director upto the forthcoming Annual General
Meeting and being eligible offer themselves for reappointment.
Mr. Deepak Roy ceased to be Chief Executive Officer of the Company with effect from 17th July, 2015. The Board places on record its deep
appreciation of the invaluable services rendered by Mr. Deepak Roy during his tenure as Chief Executive Officer of the Company . However he
continues on the Board of the Company as Executive Vice Chairman.
8. ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO FINANCIAL STATEMENTS :
The Company has an internal control system, commensurate with the size, scale and complexity of its operations. The Company has in place
adequate internal financial controls with reference to financial statements. During the year under review, such controls were tested and no
reportable material weakness in the design or operation was observed.
9. STATUTORY AUDITORS AND AUDITORS' REPORT :
The Board of Directors has appointed M/s. Ford, Rhodes, Parks and Co., Chartered Accountants as Statutory Auditors of the Company to hold
office until the conclusion of the ensuing Annual General Meeting (AGM).
The Board recommends your approval for appointment of M/s. Ford, Rhodes, Parks and Co., Chartered Accountants, Mumbai (Firm Registration
Number: 102860W), as statutory auditors of the Company, as per the provisions of Section 139 of the Companies Act, 2013 read along with the
Companies (Audit and Auditors) Rules, 2014, to hold office from the conclusion of the ensuing AGM up to the conclusion of the next AGM of
the Company. The proposal for their appointment has been included in the Notice convening the ensuing AGM for your approval. The Auditors
have furnished a certificate regarding their eligibility for the re-appointment as Company's Auditors pursuant to section 139 and 141 of the
Companies Act, 2013. The Board recommends their re-appointment.
The Auditors' Report does not contain any qualification, reservation or adverse remark.
10. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO AND
RESEARCH andDEVELOPMENT :
A. Conservation of Energy, Technology Absorption
The statement pursuant to section 134 (3) (m) of the Companies Act, 2013 and the Companies (Accounts) Rules, 2014 is given in the Annexure I
and forms an integral part of this Report.
B. Foreign Exchange Earnings and Outgo
Earnings Rs. 89.07 Cr
Outgo Rs. 45.19 Cr
11. PARTICULARS OF EMPLOYEES :
A statement showing particulars of employees as required under section 134 read with Companies (Accounts) Rules, 2014 and section 197 (12)
10
read with Rule 5 (2) of Companies (Appointment and Remuneration of Managerial Personnel) Rules, 2014 is enclosed as Annexure II and forms
an integral part of the report.
12. RELATED PARTY TRANSACTIONS :
All Related Party Transactions entered during the year were in the ordinary course of business and on arm's length basis. No Material Related
Party Transaction, i.e. transaction exceeding ten percent of the annual consolidated turnover as per the last audited financial statements, were
entered during the year by your Company. Accordingly, the disclosure of Related Party Transactions to be provided under section 134(3)(h) of
the Companies Act, 2013, in Form AOC 2 is not applicable.
13. DEPOSITS :
The Company has not accepted any deposits from the public during the year under review.
14. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE
GOING CONCERN STATUS OF THE COMPANY :
There are no significant and / or material orders passed by the regulators or courts or tribunals impacting the going concern status of the
Company.
15. NUMBER OF BOARD MEETINGS :
During the year under review the Board of Directors of the Company met eight times on 08th April 2014, 05th August 2014, 22nd September
2014, 25th September 2014, 17th October 2014, 29th January 2015, 09th February 2015 and 25th March 2015
Name of Directors No. meetings attended during the FY 2014-15
Mr. K. R. Chhabria 08
Mrs. B. K. Chhabria Nil
Mr. U. K. Ganguli 05
Mr. Deepak Roy 08
Mr. Jeetendra Hemdev 08
16. EXTRACT OF ANNUAL RETURN :
In accordance with section 134 of the Companies Act, 2013 and the Companies (Accounts) Rules, 2014, the extract of Annual Return as provided
under sub section 3 of section 92 under the Companies (Management and Administrative) Rules, 2014 is annexed hereto in the prescribed form
no. MGT-9.
17. MATERIAL CHANGES AND COMMITMENTS :
There are no material changes and commitments affecting the financial position of the Company, which have occurred between the end of the
financial year of the Company and the date of this report.
During the year under review, the Board of your company has approved a Scheme of Arrangement (Scheme) for the amalgamation of Wales
Distillers Private Limited, a wholly owned subsidiary of Allied Blenders And Distillers Private Limited, with the company. Your company has
11
filed company petition before the Hon'ble High Court of Judicature at Bombay and vide order dated 12th June 2015, the Hon`ble Court dispensed
with the convening and holding of meetings of Equity / Preference Shareholders and Secured / Unsecured Creditors. Upon receiving the requisite
sanction of the courts, the Scheme will become effective from 1st April, 2013, being the Appointed Date.
During the year under review, the Company has executed the following:
1. License Agreement with UTO Asia Pte. Ltd., Singapore (Licensor) and Herman Jansen Beverages Nederland B.V. (formerly known as
UTO Nederland B V) and Distilleerderij en Likeurstokerij Herman Jansen B V (Confirming Parties) for granting to the Company in keeping with
its 50% rights and interest in Trade marks Mansion House and Savoy Club a permission and non assignable, non transferable an exclusive rights
and license to manufacture, market, sell and distribute alcoholic beverages as well as any other products under the said trademarks in India,
Nepal, Sri Lanka, Bangladesh and Pakistan.
2. Deed of Assignment for brands Mansion House and Savoy Club with Herman Jansen Beverages Nederland B. V. (Formerly known as
UTO Nederland B. V.) and Distilleerderij EN Likeurstokerij Herman Jansen B. V. The Assignors', and UTO Asia Pte. Ltd., Singapore
Confirming Party, for assigning to your Company 50% of the Assignor's right, title and interest and goodwill in the trademarks and the
trademarks applications together with the interest therein in India, Nepal, Sri Lanka, Bangladesh and Pakistan
This will further strengthen the position of the Company in liquor industry.
18. LOANS, GUARANTEES AND INVESTMENTS :
Details of Loans, Guarantees and Investments covered under the provisions of Section 186 of the Companies Act, 2013 are given in the notes to
the Financial Statements.
19. RISK MANAGEMENT :
Risk Management is the process of identification, assessment and prioritization of risks followed by coordinated efforts to minimize, monitor and
mitigate/control the probability and/or impact of unfortunate events or to maximise the realization of opportunities. The Company`s Risk
Assessment and Minimization procedures are reviewed to ensure that executive management controls risk through means of a properly defined
framework. The major risks have been identified by the Company and its mitigation process / measures have been formulated in the areas such as
business, project execution, event, financial, human, environment and statutory compliance.
20. CORPORATE SOCIAL RESPONSIBILITY INITIATIVES :
As per Section 135 of the Companies Act, 2013, the Board has constituted a Corporate Social Responsibility (CSR) Committee consisting of Mr.
U. K. Ganguli, Mr. Deepak Roy and Mr. Jeetendra Hemdev as members of the said Committee. During fiscal 2015, the CSR Committee met on
05th August 2014. The Company has incurred expenditure of a sum of Rs. 5,00,000 during the year under review for activities specified in
section 135 of the Companies Act, 2013.
21. VIGIL MECHANISM :
As required under Section 177 of the Companies Act, 2013, the Company has established the vigil mechanism for directors and employees to
report genuine concerns through the Whistle Blower Policy of the Company.
The Whistle Blower Policy of the Company provides for adequate safeguards against victimisation of persons who use such vigil mechanism and
makes provision for direct access to the vice chairman of the Company.
22. COMPANY SECRETARY AND COMPLIANCE OFFICER :
Mr. R L Jain resigned from the position of Company Secretary of the Company with effect from 17th July, 2015. Consequent to the resignation of
Mr. R L Jain, the Board appointed Mr. Ritesh Shah as the Company Secretary and Chief Legal Officer of the Company with effect from the same
date.
23. PERSONNEL :
12
Your Directors wish to place on record their appreciation of all employees of the Company for their sustained efforts and valuable contribution to
the high level of performance and growth during the year. Industrial relations remained cordial throughout the year. The Company continues to
enjoy cordial relations with employees at all levels.
24. DISCLOSURES UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION and
REDRESSAL) ACT, 2013:
The Company is committed to provide a safe and conducive work environment to its employees.
During the year under review, no case of sexual harassment was reported.
25. GENERAL :
Your Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions / events on these
items during the year under review:
1. Issue of equity shares with differential rights as to dividend, voting or otherwise.
2. Issue of Shares (including Sweat Equity Shares) to employees of the Company under any Scheme.
3. Voting rights which are not directly exercised by the employees in respect of shares for the subscription / purchase of which loan was given by
the Company (as there is no scheme pursuant to which such persons can beneficially hold shares as envisaged under section 67(3)(c) of the
Companies Act, 2013).
26. DIRECTOR'S RESPONSIBILITY STATEMENT :
To the best of their knowledge and belief and according to the information and explanations obtained by them, your Directors make the following
statements in terms of Section 134(3)(c) of the Companies Act, 2013:
a) that in the preparation of the annual financial statements for the financial year ended March 31, 2015, the applicable accounting standards have
been followed along with proper explanation and that there are no material departures;
b) that such accounting policies as mentioned in Note 1 of the Notes to the Financial Statements have been selected and applied consistently and
judgments and estimates have been made that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company
as at March 31, 2015 and of the profit of the Company for that financial year ended on that date;
c) that proper and sufficient care has been taken for the maintenance of adequate accounting records in accordance with the provisions of
Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;
d) that the annual financial statements have been prepared on a going concern basis; and
e) that systems to ensure compliance with the provisions of all applicable laws were in place and were adequate and operating effectively.
27. APPRECIATION :
The Directors acknowledge with gratitude the co-operation, understanding, support and assistance extended by its Customers, Dealers, Vendors,
bankers and all other business associates. Your Directors also take this opportunity to thank the various departments and agencies of the central
and state governments for the co-operation, guidance and continued support provided throughout the year.
FOR AND ON BEHALF OF THE BOARD
13
DEEPAK ROY UTPAL GANGULI
EXECTIVE VICE CHAIRMAN VICE CHAIRMAN
Mumbai
17th July, 2015
Regd. Office: 394-C, Ground Floor, Lamington Chambers, Lamington Road, Mumbai 400 004
Form No. MGT-9
Extract of Annual Return
As on the Financial Year ended on March 31, 2015
[Pursuant to section 92(3) of the Companies Act, 2013 and rule 12(1) of the Companies (Management and Administration) Rules, 2014]
I. REGISTRATION AND OTHER DETAILS
i) CIN U15511MH2008PTC187368
ii) Registration Date 08-10-2008
iii) Name of the Company ALLIED BLENDERS AND DISTILLERS PRIVATE LIMITED
iv) Category/Sub-Category of the Company PRIVATE LIMITED
394-C GROUND FLOOR, LAMINGTON CHAMBERS,

v) Address of the Registered Office and Contact details
LAMINGTON ROAD, MUMBAI 400 004
vi) Whether Listed Company NO
II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY
All the business activities contributing 10% or more of the total turnover MANUFACTURING, MARKETING AND DISTRIBUTION
of the Company OF IMFL PRODUCTS.
HOLDING COMPANY :
M/s. BKC ENTERPRISES PRIVATE LIMITED.
14
SUBSIDIARY COMPANIES :
28. UNOKOTI BOTTLING and BEVERAGE PRIVATE

LIMITED
29. NV DISTILLERIES and BREWERIES (AP) PRIVATE

LIMITED
PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE 30. DECCAN STAR DISTILLERIES INDIA PRIVATE
III.
COMPANIES LIMITED
31. WALES DISTILLER PRIVATE LIMITED
ASSOCIATE COMPANY :
SURJI AGRO FOODS PRIVATE LIMITED
JOINT VENTURE COMPANY :
HENKELL and COMPANY INDIA PRIVATE LIMITED
SHARE HOLDING PATTERN (EQUITY SHARE CAPITAL

IV.
BREAKUP AS PERCENTAGE OF TOTAL EQUITY)
BODY CORPORATE-95.751%
i) Category-wise Share Holding
DIRECTORS/ RELATIVES-4.249%
ii) Shareholding of Promoters
iii) Change in Promoters' Shareholding NIL
Shareholding pattern of top ten Shareholders (Other than Directors,
iv)
Promoters and Holders of GDRs and ADRs)
v) Shareholding of Directors and Key Managerial Personnel DIRECTORS/ RELATIVES-4.249%
V. INDEBTEDNESS
Indebtedness of the Company including interest outstanding / accrued but

Rs. 432,40,84,533
not due for payment
REMUNERATION OF DIRECTORS AND KEY MANAGERIAL

VI.
PERSONNEL
A. Remuneration to MD, WTD and/or Manager Rs. 47 , 23 , 60 , 065
B. Remuneration to other Directors NIL
C. Remuneration to KMP other than MD, Manager, WTD NIL
15
PENALTIES/PUNISHMENT/COMPOUNDING OF OFFENCES :
VII. A. COMPANY
B. DIRECTORS NA
C. OTHER OFFICERS IN DEFAULT
Particulars of loans guarantee investment under section 186 [Text Block]

1. LOANS, GUARANTEES AND INVESTMENTS :
Details of Loans, Guarantees and Investments covered under the provisions of Section 186 of the Companies Act, 2013 are given in the notes to
the Financial Statements.
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
1. RELATED PARTY TRANSACTIONS :
All Related Party Transactions entered during the year were in the ordinary course of business and on arm's length basis. No Material Related
Party Transaction, i.e. transaction exceeding ten percent of the annual consolidated turnover as per the last audited financial statements, were
entered during the year by your Company. Accordingly, the disclosure of Related Party Transactions to be provided under section 134(3)(h) of
the Companies Act, 2013, in Form AOC 2 is not applicable.
16
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, 2015
[Pursuant to section 92(3) of the Companies Act, 2013 and rule 12(1) of the Companies (Management and Administration) Rules, 2014]
I. REGISTRATION AND OTHER DETAILS
i) CIN U15511MH2008PTC187368
ii) Registration Date 08-10-2008
iii) Name of the Company ALLIED BLENDERS AND DISTILLERS PRIVATE LIMITED
iv) Category/Sub-Category of the Company PRIVATE LIMITED
394-C GROUND FLOOR, LAMINGTON CHAMBERS,

v) Address of the Registered Office and Contact details
LAMINGTON ROAD, MUMBAI 400 004
vi) Whether Listed Company NO
II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY
All the business activities contributing 10% or more of the total turnover MANUFACTURING, MARKETING AND DISTRIBUTION
of the Company OF IMFL PRODUCTS.
HOLDING COMPANY :
M/s. BKC ENTERPRISES PRIVATE LIMITED.
SUBSIDIARY COMPANIES :
1. UNOKOTI BOTTLING and BEVERAGE PRIVATE

LIMITED
2. NV DISTILLERIES and BREWERIES (AP) PRIVATE

LIMITED
PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE 3. DECCAN STAR DISTILLERIES INDIA PRIVATE
III.
COMPANIES LIMITED
17
4. WALES DISTILLER PRIVATE LIMITED
ASSOCIATE COMPANY :
SURJI AGRO FOODS PRIVATE LIMITED
JOINT VENTURE COMPANY :
HENKELL and COMPANY INDIA PRIVATE LIMITED
SHARE HOLDING PATTERN (EQUITY SHARE CAPITAL

IV.
BREAKUP AS PERCENTAGE OF TOTAL EQUITY)
i) Category-wise Share Holding
ii) Shareholding of Promoters
iii) Change in Promoters' Shareholding NIL
Shareholding pattern of top ten Shareholders (Other than Directors,
iv)
Promoters and Holders of GDRs and ADRs)
v) Shareholding of Directors and Key Managerial Personnel DIRECTORS/ RELATIVES-4.249%
V. INDEBTEDNESS
Indebtedness of the Company including interest outstanding / accrued but

Rs. 432,40,84,533
not due for payment
REMUNERATION OF DIRECTORS AND KEY MANAGERIAL

VI.
PERSONNEL
A. Remuneration to MD, WTD and/or Manager Rs. 47 , 23 , 60 , 065
B. Remuneration to other Directors NIL
C. Remuneration to KMP other than MD, Manager, WTD NIL
PENALTIES/PUNISHMENT/COMPOUNDING OF OFFENCES :
VII. A. COMPANY
B. DIRECTORS NA
C. OTHER OFFICERS IN DEFAULT
18
Disclosure of appointment and remuneration of managerial personnels [Text Block]

1. DIRECTORS :
At the meeting of the Board of Directors of the Company held on 17th July, 2015 :
Mrs. Bina K Chhabria, Director, was designated as Co-chairperson of the Board.
Mr. Anupam Dutta and Mr. Ramakrishnan Ramaswamy were appointed as Additional Directors of the Company;
Mr. Anupam Dutta was also appointed as Managing Director and Chief Executive Officer of the Company;
Mr. Ramakrishnan Ramaswamy was also appointed as Executive Director of the Company;
As per the provisions of Section 161 of Companies Act, 2013, both the Directors hold the office as Director upto the forthcoming Annual General
Meeting and being eligible offer themselves for reappointment.
Mr. Deepak Roy ceased to be Chief Executive Officer of the Company with effect from 17th July, 2015. The Board places on record its deep
appreciation of the invaluable services rendered by Mr. Deepak Roy during his tenure as Chief Executive Officer of the Company . However he
continues on the Board of the Company as Executive Vice Chairman.
19
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] Auditor1
01/04/2014
to
31/03/2015
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Ford, Rhodes, Parks
Name of audit firm & Co.
Prabhu shrikant
Name of auditor signing report Balakrishna
Firms registration number of audit firm 102860W
Membership number of auditor 35296
312/313, Sai
Commercial
Building, BKS
Address of auditors Devshi Marg,
Govandi, Mumbai -
400088
Permanent account number of auditor or auditor's firm AAAFF1843L
SRN of form ADT-1 C26447615
Date of signing audit report by auditors 17/07/2015
Date of signing of balance sheet by auditors 17/07/2015
20
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]
01/04/2014
to
31/03/2015
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]
Disclosure in auditors report relating to fixed assets Favourable
Disclosure relating to quantitative details of fixed assets Favourable
Disclosure relating to physical verification and material discrepancies of fixed assets Favourable
Disclosure in auditors report relating to inventories Favourable
Disclosure of physical verification of inventories at fixed intervals Favourable
Disclosure of procedure followed for physical verification of inventories Favourable
Disclosure about maintenance of inventory records and material discrepancies Favourable
Disclosure in auditors report relating to loans Favourable
Disclosure about loans granted to parties covered under section 189 of companies act Favourable
Disclosure regarding receipt of loans granted Favourable
Disclosure regarding terms of recovery of loans granted Favourable
Disclosure in auditors report relating to internal control system Favourable
Disclosure in auditors report relating to deposits accepted Favourable
Disclosure in auditors report relating to maintenance of cost records Favourable
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (6) [See below]
Textual information
Disclosure relating to regularity in payment of undisputed statutory dues [TextBlock] (7) [See below]
Textual information
Disclosure relating to disputed statutory dues [TextBlock] (8) [See below]
Disclosure relating to amount required to be transferred to investor education and protection fund Favourable
Disclosure in auditors report relating to accumulated losses Favourable
Disclosure in auditors report relating to default in repayment of financial dues Favourable
Disclosure in auditors report relating to guarantee given Favourable
Disclosure in auditors report relating to term loans used for purpose other than for purpose they
Favourable
were raised
Disclosure in auditors report relating to any material fraud reported during period Favourable

01/04/2014
to
31/03/2015
Disclosure in auditors 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
Auditor's qualification(s), reservation(s) or adverse remark(s) in
Nil
auditors' report
21
Disclosure in auditors report relating to statutory dues [Text Block]

Annexure to the Independent Auditor's Report of even date
To the Members of Allied Blenders and Distillers Private Limited
(Referred to in paragraph 1 under Report on Other Legal and Regulatory Requirements)
As required by the Companies (Auditor's Report) Order, 2015, issued by the Central Government in terms of sub section (11) of section 143 of
the Act, and on the basis of such checks as we considered appropriate and according to the information and explanations given to us during the
course of the audit, we further report that: -
1 (a) As per the information and explanations given to us; the fixed asset register showing full particulars including quantitative details and
situation of fixed assets has been compiled by the Company.
(b) The Company has a program of carrying out physical verification of its fixed assets at reasonable intervals commensurate with the size of
the Company and the nature of its business. As per the program, the Company has done a physical verification of plant and machinery and
computer equipments at all its locations. There were no material discrepancies noticed in respect of the physical verification carried out during the
year.
2 (a) The inventory has been physically verified by the management at reasonable intervals during the year. In our opinion the frequency of
verification is reasonable
(b) In our opinion, the procedures of physical verification of inventory followed by the management are reasonable and adequate in relation to
the size of the Company and the nature of its business.
(c) The Company has maintained proper records of inventory and the discrepancies between the physical inventory and the book records
noticed on such physical verification were not material and have been properly dealt with in the books of accounts.
3 a) The Company has granted unsecured loan to a subsidiary, covered in the register maintained under Section 189 of the Act.
b) There is no default in receipt of interest on the above loan. There is no stipulation on repayment of the principal amount.
22
c) There is no overdue amount of more than rupees one lakh.
Other than the above, the Company has not granted any loans, secured or unsecured, to companies, firms or other parties covered in the register
maintained under Section 189 of the Act.
4. In our opinion and according to the information and explanations given to us, there are adequate internal control systems commensurate with
the size of the Company and the nature of its business for the purchase of inventory, fixed assets and for the sale of goods and services. During
the course of our audit, we have neither been informed nor have we observed any continuing failure to correct major weaknesses in internal
control systems.
5. The Company has not accepted any deposits from the public within the meaning of the provisions of Sections 73 to 76 or any other relevant
provisions of the Act and Rules framed thereunder.
6. We have broadly reviewed the cost records maintained by the Company pursuant to the Rules made by the Central Government for the
maintenance of cost records under sub-section (1) of section 148 of the Act, and we are of the opinion that, prima facie, the prescribed accounts
and records have been made and maintained. However we have not carried out a detailed examination of such records.
7. (a) According to the information and explanations given to us by the management and on the basis of examination of the books of accounts
carried out by us, the Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees' State
Insurance, Income-tax, Sales-tax, Wealth-Tax, Service Tax, Custom Duty, Excise Duty, Value Added Tax, Cess and other statutory dues, as
applicable, with the appropriate authorities. There were no undisputed arrears of statutory dues outstanding as at 31st March, 2015 for a period of
more than six months from the date they became payable.
(b) According to the information and explanations given to us by the management and the records of the Company examined by us, there
were no disputed dues in respect of Income Tax, Sales Tax, Wealth Tax, Service Tax, Customs Duty, Excise Duty, Value Added Tax and Cess
which have not been deposited as on 31st March, 2015 except as stated below:
Name of the Statue Amount

Nature of Dues Period Forum where pending
`
Sales Tax and VAT Laws Sales Tax 366,207 Various years High Court - Bench Aurangabad
Central Excise Act, 1944 Service Tax (including penalty) 25,528,994 Sept. 2004 to March, 2006 Delhi Tribunal
Service Tax July 2003 to

Central Excise Act, 1944 15,840,617 Mumbai Tribunal
(including penalty) July 2004
Andhra Pradesh Value Added Taxes APVAT(including December, 2011 to Appellate deputy commissioner (CT),
110,710,906
Act, 2005 penalty) March 14 Secunderabad Division
Commissioner of Commercial Taxes (Appeals

KVAT Act, 2003 KVAT 184,049 2010-11 to 2012-13
- 6), Bengaluru
23
Income Tax Act, 1961 Income tax 4,476,210 AY 2009-10 CIT (Appeals), Mumbai
Income Tax Act, 1961 Income tax 3,481,036 AY 2011-12 Income Tax Appellate Tribunal, Mumbai
(c) According to the information and explanations given us, there were no amounts which were required to be transferred to the investor
education and protection fund in accordance with the relevant provisions of the Act and the Rules made thereunder.
8. The Company has no accumulated losses as at 31st March, 2015 and has not incurred any cash losses during the financial year ended on that
date and in the immediately preceding financial year.
9. Based on our audit procedures and the information and explanations given to us by the management, we are of the opinion that the Company
has not defaulted in repayment of dues to banks and financial institutions during the year. The Company has not issued any debentures.
10 . In our opinion, the Company has not given any guarantee for loans taken by others from bank or financial institutions, the terms and
conditions whereof are prejudicial to the interest of the Company .
11. In our opinion, and according to the information and explanations given to us, the term loans have been applied for the purposes for which
they were obtained.
12. According to the information and explanations given to us, no material fraud on or by the Company has been noticed or reported during the
course of our audit.
For Ford, Rhodes, Parks and Co.
Chartered Accountants
Firm's Registration No.102860W
Shrikant Prabhu
Partner
Mumbai : Membership No. 35296
24
Date: 17/07/2015
Disclosure relating to regularity in payment of undisputed statutory dues [Text Block]

According to the information and explanations given to us by the management and on the basis of examination of the books of accounts carried
out by us, the Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees' State Insurance,
Income-tax, Sales-tax, Wealth-Tax, Service Tax, Custom Duty, Excise Duty, Value Added Tax, Cess and other statutory dues, as applicable, with
the appropriate authorities. There were no undisputed arrears of statutory dues outstanding as at 31st March, 2015 for a period of more than six
months from the date they became payable.
Disclosure relating to disputed statutory dues [Text Block]

According to the information and explanations given to us by the management and the record of the Company examined by us, there were no
disputed dues in respect of Income Tax, Sales Tax, Wealth Tax, Service Tax, Customs Duty, Excise Duty, Value Added Tax and Cess which have
not been deposited as on 31st March, 2015 except as stated below:

`

110,710,906

KVAT Act, 2003 KVAT 184,049 2010-11 to 2012-13
- 6), Bengaluru
25
Disclosure in auditors report explanatory [Text Block]

INDEPENDENT AUDITOR'S REPORT
Report on the Financial Statements
We have audited the accompanying financial statements of Allied Blenders and Distillers Private Limited (the Company), which comprise the
Balance Sheet as at 31st March, 2015, the Statement of Profit and Loss, the Cash Flow Statement for the year then ended, and a summary of the
significant accounting policies and other explanatory information .
Management's Responsibility for the Financial Statements
The Company's Board of Directors is responsible for the matters stated in Section 134(5) of the Companies Act, 2013 (the Act') with respect
to the preparation of these financial statements that give a true and fair view of the financial position, financial performance and cash flows of the
Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under Section
133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. 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 financial statements that give a true and fair view and
are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit.
We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the
audit report under the provisions of the Act and the Rules made thereunder.
We conducted our audit in accordance with the Standards on Auditing specified under Section 143(10) of the Act. Those Standards require that
we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are
free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements. 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. In making those risk assessments, the auditor considers internal financial control relevant to the Company's
preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances,
but not for the purpose of expressing an opinion on whether the Company has in place an adequate internal financial controls system over
financial reporting and the operating effectiveness of such controls. An audit also includes evaluating the appropriateness of the accounting
policies used and the reasonableness of the accounting estimates made by the Company's Directors, as well as evaluating the overall presentation
of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial
statements.
Opinion
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the
information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles generally
accepted in India, of the state of affairs of the Company as at 31st March, 2015 and its profit and its cash flows for the year ended on that date.
26
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditor's Report) Order, 2015 issued by the Central Government of India in terms of sub section (11) of
section 143 of the Act, we give in Annexure, a statement on the matters specified in paragraphs 3 and 4 of the Order, to the extent applicable.
2. As required by section 143(3) of the Act, we report that:
a. 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;
b. 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;
c. the balance sheet, the statement of profit and loss and the cash flow statement dealt with by this Report are in agreement with the books of
account;
d. in our opinion, the aforesaid financial statements comply with the Accounting Standards specified under Section 133 of the Act, read with
Rule 7 of the Companies (Accounts) Rules, 2014;
e. on the basis of written representations received from the directors as on 31st March, 2015 taken on record by the Board of Directors, none
of the directors is disqualified as on 31st March, 2015 from being appointed as a director in terms of section 164(2) of the Act; and
f. 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, in our opinion and to the best of our information and according to the explanations given to us:
i) The Company has disclosed the impact of pending litigations on its financial position in its financial statements (Refer Note 29 to the
financial statements)
ii) The Company did not have any long term contracts including derivative contracts for which there were any material foreseeable losses.
iii) There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.
Firm's Registration No. 102860W
Shrikant Prabhu
Partner
Place : Mumbai Membership No. 35296
Date : 17/07/15
Annexure to the Independent Auditor's Report of even date
27
(Referred to in paragraph 1 under Report on Other Legal and Regulatory Requirements)
As required by the Companies (Auditor's Report) Order, 2015, issued by the Central Government in terms of sub section (11) of section 143 of
the Act, and on the basis of such checks as we considered appropriate and according to the information and explanations given to us during the
course of the audit, we further report that: -
1 (a) As per the information and explanations given to us; the fixed asset register showing full particulars including quantitative details and
situation of fixed assets has been compiled by the Company.
(b) The Company has a program of carrying out physical verification of its fixed assets at reasonable intervals commensurate with the size of
the Company and the nature of its business. As per the program, the Company has done a physical verification of plant and machinery and
computer equipments at all its locations. There were no material discrepancies noticed in respect of the physical verification carried out during the
year.
2 (a) The inventory has been physically verified by the management at reasonable intervals during the year. In our opinion the frequency of
verification is reasonable
(b) In our opinion, the procedures of physical verification of inventory followed by the management are reasonable and adequate in relation to
the size of the Company and the nature of its business.
(c) The Company has maintained proper records of inventory and the discrepancies between the physical inventory and the book records
noticed on such physical verification were not material and have been properly dealt with in the books of accounts.
3 a) The Company has granted unsecured loan to a subsidiary, covered in the register maintained under Section 189 of the Act.
b) There is no default in receipt of interest on the above loan. There is no stipulation on repayment of the principal amount.
c) There is no overdue amount of more than rupees one lakh.
Other than the above, the Company has not granted any loans, secured or unsecured, to companies, firms or other parties covered in the register
maintained under Section 189 of the Act.
4. In our opinion and according to the information and explanations given to us, there are adequate internal control systems commensurate with
the size of the Company and the nature of its business for the purchase of inventory, fixed assets and for the sale of goods and services. During
the course of our audit, we have neither been informed nor have we observed any continuing failure to correct major weaknesses in internal
control systems.
5. The Company has not accepted any deposits from the public within the meaning of the provisions of Sections 73 to 76 or any other relevant
provisions of the Act and Rules framed thereunder.
6. We have broadly reviewed the cost records maintained by the Company pursuant to the Rules made by the Central Government for the
maintenance of cost records under sub-section (1) of section 148 of the Act, and we are of the opinion that, prima facie, the prescribed accounts
and records have been made and maintained. However we have not carried out a detailed examination of such records.
7. (a) According to the information and explanations given to us by the management and on the basis of examination of the books of accounts
carried out by us, the Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees' State
Insurance, Income-tax, Sales-tax, Wealth-Tax, Service Tax, Custom Duty, Excise Duty, Value Added Tax, Cess and other statutory dues, as
applicable, with the appropriate authorities. There were no undisputed arrears of statutory dues outstanding as at 31st March, 2015 for a period of
more than six months from the date they became payable.
(b) According to the information and explanations given to us by the management and the records of the Company examined by us, there
were no disputed dues in respect of Income Tax, Sales Tax, Wealth Tax, Service Tax, Customs Duty, Excise Duty, Value Added Tax and Cess
which have not been deposited as on 31st March, 2015 except as stated below:
28

`

110,710,906

KVAT Act, 2003 KVAT 184,049 2010-11 to 2012-13
- 6), Bengaluru
(c) According to the information and explanations given us, there were no amounts which were required to be transferred to the investor
education and protection fund in accordance with the relevant provisions of the Act and the Rules made thereunder.
8. The Company has no accumulated losses as at 31st March, 2015 and has not incurred any cash losses during the financial year ended on that
date and in the immediately preceding financial year.
9. Based on our audit procedures and the information and explanations given to us by the management, we are of the opinion that the Company
has not defaulted in repayment of dues to banks and financial institutions during the year. The Company has not issued any debentures.
10 . In our opinion, the Company has not given any guarantee for loans taken by others from bank or financial institutions, the terms and
conditions whereof are prejudicial to the interest of the Company .
11. In our opinion, and according to the information and explanations given to us, the term loans have been applied for the purposes for which
they were obtained.
12. According to the information and explanations given to us, no material fraud on or by the Company has been noticed or reported during the
course of our audit.
Firm's Registration No.102860W
29
Shrikant Prabhu
Partner
Mumbai : Membership No. 35296
Date: 17/07/15
[400500] Disclosures - Secretarial audit report

01/04/2014
to
31/03/2015
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
Whether secretarial audit report has been qualified or has any
No
observation or other remarks
30
[100100] Balance sheet

31/03/2015 31/03/2014
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 44,78,00,000 44,78,00,000
Reserves and surplus 171,86,97,282 128,34,72,496
Total shareholders' funds 216,64,97,282 173,12,72,496
Share application money pending allotment 0 0
Deferred government grants 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 127,68,50,947 94,91,49,474
Other long-term liabilities 31,00,57,493 27,24,80,295
Long-term provisions 14,22,42,239 9,91,62,275
Total non-current liabilities 172,91,50,679 132,07,92,044
Current liabilities [Abstract]
Short-term borrowings 252,45,59,977 191,12,25,923
Trade payables 86,44,76,185 62,18,90,700
Other current liabilities 159,57,81,695 107,95,34,982
Short-term provisions 21,60,12,858 4,75,43,203
Total current liabilities 520,08,30,715 366,01,94,808
Total equity and liabilities 909,64,78,676 671,22,59,348
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 176,33,14,130 175,62,53,345
Intangible assets 7,66,32,690 31,43,357
Tangible assets capital work-in-progress 25,39,04,091 1,58,29,927
Intangible assets under development or work-in-progress 36,70,601 5,83,78,345
Total fixed assets 209,75,21,512 183,36,04,974
Non-current investments 15,19,31,450 16,47,16,785
Deferred tax assets (net) 6,17,27,509 3,78,02,075
Long-term loans and advances 64,38,48,269 60,25,30,084
Other non-current assets 3,03,70,772 3,03,70,772
Total non-current assets 298,53,99,512 266,90,24,690
Current assets [Abstract]
Current investments 0 0
Inventories 41,93,99,350 32,42,90,303
Trade receivables 161,71,84,911 94,02,04,308
Cash and bank balances 18,62,19,038 10,25,90,221
Short-term loans and advances 382,51,83,383 261,44,75,582
Other current assets 6,30,92,482 6,16,74,244
Total current assets 611,10,79,164 404,32,34,658
Total assets 909,64,78,676 671,22,59,348
31
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] Director1 Director2
01/04/2014 01/04/2014
to to
31/03/2015 31/03/2015
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 DEEPAK UTPAL
Middle name of director KUMAR
Last name of director ROY GANGULI
Executive Vice
Designation of director Chairman & CEO
Vice Chairman
Director identification number of director 00178236 00067083

Date of signing of financial statements by director 17/07/2015 17/07/2015

01/04/2014
to
31/03/2015
Name of chief financial officer Ramakrishnan Ramaswamy
Permanent account number of chief financial officer AAGPR6785D
Date of signing of financial statements by chief financial officer 17/07/2015
32
[100400] Cash flow statement, indirect

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
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 extraordinary items and tax 81,70,62,326 39,32,37,706
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 62,76,26,239 42,89,05,181
Adjustments for depreciation and amortisation expense 12,83,28,881 6,56,04,108
Total adjustments to profit (loss) 75,59,55,120 49,45,09,289
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -9,51,09,046 -8,91,64,337
Adjustments for decrease (increase) in trade receivables -68,09,83,790 -6,92,19,115
Adjustments for decrease (increase) in other current assets -123,70,56,502 -63,43,13,690
Adjustments for increase (decrease) in trade payables 24,25,85,485 13,80,26,780
Adjustments for increase (decrease) in other current liabilities 52,12,04,876 35,12,94,530
Adjustments for provisions (A) 7,82,68,092

18,40,000
Total adjustments for working capital -117,10,90,885 -30,15,35,832

Total adjustments for reconcile profit (loss) -41,51,35,765 19,29,73,457
Net cash flows from (used in) operations 40,19,26,561 58,62,11,163
Interest paid 2,15,67,916 1,61,45,239
Interest received 0 0
Income taxes (paid) refund 17,20,48,459 14,90,07,778
Other inflows (outflows) of cash (B) 28,845 (C) -3,68,789

Net cash flows from (used in) operating activities before extraordinary
20,83,39,031 42,06,89,357
items
Net cash flows from (used in) operating activities 20,83,39,031 42,06,89,357
Cash flows from used in investing activities [Abstract]
Proceeds from sales of tangible assets 3,32,07,026 13,70,614
Purchase of tangible assets 41,45,64,309 23,42,20,580
Interest received 1,62,99,835 1,61,45,239
Other inflows (outflows) of cash (D) -16,41,63,846 (E) -21,67,75,135

Net cash flows from (used in) investing activities before extraordinary
-52,92,21,294 -43,34,79,862
items
Net cash flows from (used in) investing activities -52,92,21,294 -43,34,79,862
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings 99,44,29,761 48,03,18,840
Dividends paid 0 10,15,00,000
Interest paid 52,33,68,586 42,89,05,180
Other inflows (outflows) of cash (F) -10,83,05,220

0
Net cash flows from (used in) financing activities before extraordinary
36,27,55,955 -5,00,86,340
items
Net cash flows from (used in) financing activities 36,27,55,955 -5,00,86,340
Net increase (decrease) in cash and cash equivalents before effect of
4,18,73,692 -6,28,76,845
exchange rate changes
Effect of exchange rate changes on cash and cash equivalents [Abstract]
Effect of exchange rate changes on cash and cash equivalents 0 0
Net increase (decrease) in cash and cash equivalents 4,18,73,692 -6,28,76,845
Cash and cash equivalents cash flow statement at end of period 5,09,48,334 90,74,642
33
Footnotes
(A) Provision for bad and doubtful debts 368093 Provision for dimunition in value of investments 77900000
(B) Loss on sale of fixed assets
(C) Profit on sale of fixed assets
(D) Purchase of investment/other investing activities -122408724 Investment in Bank Fixed Deposits -41755125
(E) Purchase of investment/other investing activities -171965566 Investment in Bank Fixed Deposits -44809569
(F) Loan Processing Charges
[200100] Notes - Share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares 1 [Member] Preference shares 1 [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 1 [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Disclosure of shareholding more than
five per cent in
company [Abstract]
Disclosure of shareholding more than
five per cent
in company [LineItems]
Type of share Equity Equity Preference shares Preference
Name of shareholder BKC Enterprises Pvt. Ltd. BKC Enterprises Pvt. Ltd. BKC Enterprises Pvt. Ltd. BKC Enterprises Pvt. Ltd.
CIN of shareholder U45202MH2009PTC194091 U45202MH2009PTC194091 U45202MH2009PTC194091 U45202MH2009PTC194091
Country of incorporation or
residence of INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 93,64,000 [shares] 93,64,000 [shares] 3,49,72,031 [shares] 3,49,72,031
Percentage of shareholding in
95.75% 95.75% 99.92% 99.92%
company
34
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 4,51,10,000 [shares] 4,51,10,000 [shares] 1,01,10,000 [shares] 1,01,10,000
Value of shares authorised 45,11,00,000 45,11,00,000 10,11,00,000 10,11,00,000
Number of shares issued [shares] 4,47,80,000 [shares] 4,47,80,000 [shares] 97,80,000 [shares] 97,80,000
Value of shares issued 44,78,00,000 44,78,00,000 9,78,00,000 9,78,00,000
Number of shares subscribed and fully paid [shares] 4,47,80,000 [shares] 4,47,80,000 [shares] 97,80,000 [shares] 97,80,000
Value of shares subscribed and fully paid 44,78,00,000 44,78,00,000 9,78,00,000 9,78,00,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 4,47,80,000 [shares] 4,47,80,000 [shares] 97,80,000 [shares] 97,80,000
Total value of shares subscribed 44,78,00,000 44,78,00,000 9,78,00,000 9,78,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 4,47,80,000 [shares] 4,47,80,000 [shares] 97,80,000 [shares] 97,80,000
Value of shares called 44,78,00,000 44,78,00,000 9,78,00,000 9,78,00,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 44,78,00,000 44,78,00,000 9,78,00,000 9,78,00,000
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 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [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
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [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 [shares] 0
securities
Total aggregate number of shares issued
during period
35
Decrease in number of shares during period

[Abstract]
Number of shares redeemed [shares] 0 [shares] 0
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
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] 97,80,000 [shares] 97,80,000 [shares] 97,80,000 [shares] 97,80,000
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares redeemed 0 0
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 44,78,00,000 44,78,00,000 9,78,00,000 9,78,00,000
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] 4,43,36,031 [shares] 4,43,36,031 [shares] 93,64,000 [shares] 93,64,000
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
ultimate holding company
Shares in company held by associates of its
holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 4,43,36,031 [shares] 4,43,36,031 [shares] 93,64,000 [shares] 93,64,000
subsidiaries or associates
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
36
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 0 0 0 0
refund, principal
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
37

Classes of share capital [Axis] Equity shares 1 [Member] Preference shares [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Type of share Equity Equity
Number of shares authorised [shares] 1,01,10,000 [shares] 1,01,10,000 [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares authorised 10,11,00,000 10,11,00,000 35,00,00,000 35,00,00,000
Number of shares issued [shares] 97,80,000 [shares] 97,80,000 [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares issued 9,78,00,000 9,78,00,000 35,00,00,000 35,00,00,000
Number of shares subscribed and fully paid [shares] 97,80,000 [shares] 97,80,000 [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares subscribed and fully paid 9,78,00,000 9,78,00,000 35,00,00,000 35,00,00,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 97,80,000 [shares] 97,80,000 [shares] 3,50,00,000 [shares] 3,50,00,000
Total value of shares subscribed 9,78,00,000 9,78,00,000 35,00,00,000 35,00,00,000
Number of shares paid-up [shares] 97,80,000 [shares] 97,80,000 [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares called 9,78,00,000 9,78,00,000 35,00,00,000 35,00,00,000
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 9,78,00,000 9,78,00,000 35,00,00,000 35,00,00,000
Par value per share [shares] 10 [shares] 10
Amount per share called in case shares not fully
[shares] 0 [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 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
38
Number of other issue of shares

arising out of conversion of [shares] 0 [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 [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
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] 97,80,000 [shares] 97,80,000 [shares] 0 [shares] 0
Reconciliation of value of shares outstanding
[Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0
Amount of private placement issue
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 9,78,00,000 9,78,00,000 35,00,00,000 35,00,00,000
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] 93,64,000 [shares] 93,64,000 [shares] 3,49,72,031 [shares] 3,49,72,031
Shares in company held by ultimate holding
company
holding company
holding company
39
Total shares in company held by holding company

or ultimate holding company or by its [shares] 93,64,000 [shares] 93,64,000 [shares] 3,49,72,031 [shares] 3,49,72,031
subsidiaries or associates
Details of application money received for
allotment of securities and due for refund and
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
refund, principal
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
40

Classes of share capital [Axis] Preference shares 1 [Member]
01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Type of share Preference Preference
Number of shares authorised [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares authorised 35,00,00,000 35,00,00,000
Number of shares issued [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares issued 35,00,00,000 35,00,00,000
Number of shares subscribed and fully paid [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares subscribed and fully paid 35,00,00,000 35,00,00,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 3,50,00,000 [shares] 3,50,00,000
Total value of shares subscribed 35,00,00,000 35,00,00,000
Number of shares paid-up [shares] 3,50,00,000 [shares] 3,50,00,000
Value of shares called 35,00,00,000 35,00,00,000
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 35,00,00,000 35,00,00,000
Par value per share [shares] 10 [shares] 10
Amount per share called in case shares not fully called [shares] 0 [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 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
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 [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 0 [shares] 0
Reconciliation of value of shares outstanding [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Amount of bonus issue during period 0 0
41
Amount of private placement issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
Amount of preferential allotment issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 35,00,00,000 35,00,00,000
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] 3,49,72,031 [shares] 3,49,72,031
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
[shares] 3,49,72,031 [shares] 3,49,72,031
or by its subsidiaries or associates
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
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Whether money raised from public offering during year No No
42
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Securities premium account [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 43,87,79,836 28,71,70,772 0 0
Other additions to reserves 0 0 0 0
Total additions to reserves 43,87,79,836 28,71,70,772 0 0
Deductions to reserves [Abstract]
Securities premium adjusted bonus shares 0 0 0 0
Securities premium adjusted writing off
0 0 0 0
preliminary expenses
Securities premium adjusted writing off
discount expenses issue shares 0 0 0 0
debentures
Securities premium adjusted premium
payable redemption preference shares 0 0 0 0
debentures
Securities premium adjusted purchase
own shares other securities under 0 0 0 0
section 68
Other utilisation of securities premium if
0 0 0 0
permitted
Other deductions to reserves 35,55,050 8,00,00,000 0 (A) 8,00,00,000
Total deductions to reserves 35,55,050 8,00,00,000 0 8,00,00,000
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0 0
Interim preferred dividend
0 10,15,00,000
appropriation
Interim special dividend appropriation 0 0
Total interim dividend appropriation 0 10,15,00,000
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0
Final preferred dividend appropriation 0 0
Final special dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 10,15,00,000
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 0
Preferred dividend tax appropriation 0 1,72,49,926
Total dividend tax appropriation 0 1,72,49,926
Other appropriations 0 0 0 0
Transfer to general reserve 0 0 0 0
Total appropriations for dividend,
0 11,87,49,926 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0 0
Total changes in reserves 43,52,24,786 8,84,20,846 0 -8,00,00,000
Reserves at end of period 171,86,97,282 128,34,72,496 81,27,79,440 81,27,79,440
(A) LESS : Brand Settlement Cost 80000000
43
Statement of changes in reserves [Table] ..(2)

Components of reserves [Axis] Surplus [Member]
01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 43,87,79,836 28,71,70,772
Other additions to reserves 0 0
Total additions to reserves 43,87,79,836 28,71,70,772
Deductions to reserves [Abstract]
Other utilisation of securities premium if permitted 0 0
Other deductions to reserves (A) 35,55,050 0
Total deductions to reserves 35,55,050 0
Appropriations for dividend, dividend tax and general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0 0
Interim preferred dividend appropriation 0 10,15,00,000
Interim special dividend appropriation 0 0
Total interim dividend appropriation 0 10,15,00,000
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0
Final preferred dividend appropriation 0 0
Final special dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 10,15,00,000
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 0
Preferred dividend tax appropriation 0 1,72,49,926
Total dividend tax appropriation 0 1,72,49,926
Other appropriations 0 0
Transfer to general reserve 0 0
Total appropriations for dividend, dividend tax and general reserve 0 11,87,49,926
Appropriation towards bonus shares 0 0
Total changes in reserves 43,52,24,786 16,84,20,846
Reserves at end of period 90,59,17,842 47,06,93,056
(A) Depreciation relating to assets whose useful life has expired
44
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Term loans from banks [Member] Rupee term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 65,22,34,947 24,16,66,667 33,47,84,947 24,16,66,667
Details on loans guaranteed [Abstract]
Aggregate amount of loans guaranteed by
0 0 0 0
directors
0 0 0 0
others
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0 0
principal
0 0 0 0
interest

Foreign currency term loans from banks
Classification of borrowings [Axis] Deferred payment liabilities [Member]
[Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings 31,74,50,000 0 3,31,31,222 4,96,96,841
0 0
directors
0 0
others
0 0 0 0
principal
0 0 0 0
interest
45

Deferred payment indian sources Loans and advances from related parties
Classification of borrowings [Axis]
[Member] [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
01/04/2013
to 31/03/2015 31/03/2015 31/03/2014
31/03/2014
Borrowings 4,96,96,841 3,31,31,222 25,00,000 25,00,000
Nature of security [Abstract]
Deferred Payment Liabilties
Nature of security (refer note 45)
0 0
directors
0 0
others
0 0 0 0
principal
0 0 0 0
interest

Loans and advances from directors
Classification of borrowings [Axis] Other loans and advances [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings 25,00,000 25,00,000 2,14,84,778 2,52,85,966
0 0 0 0
directors
0 0 0 0
others
0 0 0 0
principal
0 0 0 0
interest
46

Classification of borrowings [Axis] Other loans and advances [Member] Loans taken for fixed assets [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings 56,75,00,000 63,00,00,000 2,14,84,778 2,52,85,966
0 0 0 0
directors
0 0 0 0
others
0 0 0 0
principal
0 0 0 0
interest

Loans taken for other fixed assets
Classification of borrowings [Axis] Loans taken for vehicles [Member]
[Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings 1,80,25,431 2,35,23,366 34,59,347 17,62,600
Nature of security [Abstract]
Vehicle Loans from Vehicle Loans from Vehicle Loans from Vehicle Loans from
Nature of security Banks Banks Others Others
0 0 0 0
directors
0 0 0 0
others
0 0 0 0
principal
0 0 0 0
interest
47

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Other loans and advances, others
Classification of borrowings [Axis] Term loans from banks [Member]
[Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings (A) 56,75,00,000 63,00,00,000 0 30,38,00,000
0 0 0
directors
0 0 0
others
0 0 0
principal
0 0 0
interest
Footnotes
(A) Unsecured Loans from Related Parties Holding Company =562500000 Others Corporate=5000000

Classification based on time period [Axis] Short-term [Member]
Foreign currency term loans from banks Working capital loans from banks
Classification of borrowings [Axis]
[Member] [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings 0 30,38,00,000 249,30,46,289 155,58,86,389
0 0 0
directors
0 0 0
others
0 0 0
principal
0 0 0
interest
48

Other loans and advances, others
Classification of borrowings [Axis] Other loans and advances [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Borrowings 3,15,13,688 5,15,39,534 (A) 3,15,13,688 (B) 5,15,39,534
0 0 0 0
directors
0 0 0 0
others
0 0 0 0
principal
0 0 0 0
interest
Footnotes
(A) Overdrawn book balance on current account
(B) Overdrawn book balance on current account
01/04/2014
to
31/03/2015
Disclosure of notes on borrowings explanatory [TextBlock] [See below]
49
Disclosure of notes on borrowings explanatory [Text Block]

As at As at
31st March, 2015 31st March, 2014
Note 7
Short-term Borrowings
Secured
From Banks - Working Capital Facilties :
Cash Credit 2,49,30,46,289 1,55,58,86,389
(Secured by the hypothecation of current assets, both present and future and charge on the fixed assets of the Company)
Foreign Currency Demand Loan NIL 30,38,00,000
(Secured by the hypothecation of first charge on current assets and second charge on fixed assets of the Company on pari passu basis with
working capital lenders)
Unsecured
Overdrawn book balance on current account 3,15,13,688 5,15,39,534
TOTAL 2,52,45,59,977 1,91,12,25,923
Long-term Borrowings
Secured
Vehicle Loans from Banks 1,80,25,431 2,35,23,366
Vehicle Loans from Others 34,59,347 17,62,600
Term Loans from Banks 33,47,84,947 24,16,66,667
Term Loans from Banks- In Foreign Currency 31,74,50,000 -
Deferred Payment Liabilties (refer note 45) 3,31,31,222 4,96,96,841
Unsecured
Loans from Related Parties
Holding Company 56,25,00,000 62,50,00,000
Others Corporate 50,00,000 50,00,000
Director 25,00,000 25,00,000
1,27,68,50,947 94,91,49,474
The Vehicle Loans shown above are secured against specific vehicles. The Loans are repayable in monthly installments, the last instalment being
due in October, 2018. The rate of interest on these loans varies between 9.30% to 11%.
The Term Loans from Banks shown above are secured by way of first pari-passu charge on the entire fixed assets of the Company and second
charges on current assets of the Company both present and future except those which are exclusively charged to other lenders (vehicles and land
to HUDCO). The Loans are repayable in 36 monthly installments, the last installment being payable in July, 2019. The rate of interest on these
loans varies between 12.50 % to 13.25%.
The Term Loan in foreign currency is secured by way of first charge over the entire fixed assets of the Company, present and future, except those
which are exclusively charged to other lenders (vehicles and land to HUDCO). It is also secured by way of second charge on the entire current
assets of the Company, both present and future. The Loan is guaranteed by a Director's personal gurantee. It is repayable in 7 years in 28 equal
quaterly installments after the moratorium period of 18 months which ends on September' 2016. The rate of interest on loan the is LIBOR plus
5.0254 %
The deferred payment liabiltiy is secured against the land at Saha, Ambala, acquired under this facility. The same is repayable in quaterly
installment, last installment being due on 31st December, 2017. The rate of interest on this loan is 12% p.a.
The unsecured borrowings shown above are long-term in nature and do not have any specified repayment schedule.
50
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 15,56,67,696 24,23,65,111 15,56,67,696 24,23,65,111
assets
Depreciation tangible assets -10,99,06,068 -6,48,71,456 10,99,06,068 6,48,71,456
Disposals tangible assets
[Abstract]
Disposals tangible assets,
3,32,35,869 10,01,821 3,32,52,912 2,25,56,066 17,043 2,15,54,245
others
Total disposals tangible
3,32,35,869 10,01,821 3,32,52,912 2,25,56,066 17,043 2,15,54,245
assets
Other adjustments tangible
assets [Abstract]
-54,64,973 0 -7,98,721 0 46,66,252 0
assets, others
Total other adjustments
-54,64,973 0 -7,98,721 0 46,66,252 0
tangible assets
Total changes in tangible
70,60,786 17,64,91,834 12,16,16,063 21,98,09,045 11,45,55,277 4,33,17,211
assets
Tangible assets at end of period 176,33,14,130 175,62,53,345 225,99,97,391 213,83,81,330 49,66,83,261 38,21,27,985
51

Classes of tangible assets [Axis] Land [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014
to to to to to 31/03/2014
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015
[LineItems]
[Abstract]
business combinations tangible 0 8,83,64,940 0 8,83,64,940
assets
Depreciation tangible assets 0 0
assets [Abstract]
0 0 0
assets, others
0 0 0
tangible assets
0 8,83,64,940 0 8,83,64,940 0
assets
Tangible assets at end of period 135,29,00,686 135,29,00,686 135,29,00,686 135,29,00,686 0 0

Sub classes of tangible assets [Axis] Assets held under lease [Member]
01/04/2014 01/04/2014 01/04/2014
to 31/03/2014 to 31/03/2014 to 31/03/2014
31/03/2015 31/03/2015 31/03/2015
[LineItems]
[Abstract]
business combinations tangible 0 0
assets
assets [Abstract]
0 0 0
assets, others
0 0 0
tangible assets
0 0 0
assets
52

Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014
to to to to to 31/03/2014
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015
[LineItems]
[Abstract]
business combinations tangible 0 8,83,64,940 0 8,83,64,940
assets
assets [Abstract]
0 0 0
assets, others
0 0 0
tangible assets
0 8,83,64,940 0 8,83,64,940 0
assets

Classes of tangible assets [Axis] Buildings [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
business combinations tangible 12,53,226 2,94,72,009 12,53,226 2,94,72,009
assets
Depreciation tangible assets -54,71,933 -45,16,682 54,71,933 45,16,682
[Abstract]
15,683 1,76,867 1,61,184
others
15,683 1,76,867 1,61,184
assets
assets [Abstract]
64,06,373 0 84,48,458 0 20,42,085 0
assets, others
64,06,373 0 84,48,458 0 20,42,085 0
tangible assets
21,87,666 2,49,39,644 97,01,684 2,92,95,142 75,14,018 43,55,498
assets
53

Classes of tangible assets [Axis] Office building [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
business combinations tangible 2,31,01,539 2,31,01,539
assets
assets [Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-17,95,469 2,14,95,351 0 2,31,01,539 17,95,469 16,06,188
assets
Tangible assets at end of period 3,57,88,905 3,75,84,374 4,63,65,475 4,63,65,475 1,05,76,570 87,81,101

Classes of tangible assets [Axis] Office building [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
assets [Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-17,95,469 2,14,95,351 0 2,31,01,539 17,95,469 16,06,188
assets
54

Classes of tangible assets [Axis] Factory building [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
business combinations tangible 12,53,226 63,70,470 12,53,226 63,70,470
assets
[Abstract]
15,683 1,76,867 1,61,184
others
15,683 1,76,867 1,61,184
assets
assets [Abstract]
64,06,373 0 84,48,458 0 20,42,085 0
assets, others
64,06,373 0 84,48,458 0 20,42,085 0
tangible assets
39,83,135 34,44,293 97,01,684 61,93,603 57,18,549 27,49,310
assets
55

Classes of tangible assets [Axis] Factory building [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
15,683 1,76,867 1,61,184
others
15,683 1,76,867 1,61,184
assets
assets [Abstract]
64,06,373 0 84,48,458 0 20,42,085 0
assets, others
64,06,373 0 84,48,458 0 20,42,085 0
tangible assets
39,83,135 34,44,293 97,01,684 61,93,603 57,18,549 27,49,310
assets
56

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
3,31,55,757 3,31,59,917 4,160
others
3,31,55,757 3,31,59,917 4,160
assets
assets [Abstract]
-27,44,898 0 46,75,208 0 74,20,106 0
assets, others
-27,44,898 0 46,75,208 0 74,20,106 0
tangible assets
3,06,16,787 -1,39,22,227 8,52,96,515 1,39,70,473 5,46,79,728 2,78,92,700
assets
57

Classes of tangible assets [Axis] Factory equipments [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
3,31,55,757 3,31,59,917 4,160
others
3,31,55,757 3,31,59,917 4,160
assets
assets [Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
3,93,22,369 -1,39,22,227 7,28,35,907 1,39,70,473 3,35,13,538 2,78,92,700
assets
58

Carrying amount accumulated depreciation and Accumulated depreciation and
Carrying amount [Member] Gross carrying amount [Member]
gross carrying amount [Axis] impairment [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
business combinations tangible 10,59,95,824 1,39,70,473 (A) 10,59,95,824 (B) 1,39,70,473
assets
Depreciation tangible assets -3,35,17,698 -2,78,92,700 (C) 3,35,17,698 (D) 2,78,92,700
[Abstract]
3,31,55,757 3,31,59,917 4,160
others
3,31,55,757 3,31,59,917 4,160
assets
assets [Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
3,93,22,369 -1,39,22,227 7,28,35,907 1,39,70,473 3,35,13,538 2,78,92,700
assets
(A) Plant & Machinery 102494161 Lab Processing Equipments 1198923 Moulds 2302740
(B) Plant & Machinery 12586349 Lab Processing Machines 1384124
(C) Plant & Machinery 31593303 Lab Processing Equipments 1106585 Moulds 817810
(D) Plant and Machinery 25832623 Lab Processing Equipments 305125 Moulds 1754952
59

Classes of tangible assets [Axis] Other plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
Accumulated
Accumulated
Carrying Gross carrying Carrying Gross carrying depreciation
Carrying amount accumulated depreciation and gross depreciation
amount amount amount amount and
carrying amount [Axis] and impairment
[Member] [Member] [Member] [Member] impairment
[Member]
[Member]
01/04/2014 01/04/2014 01/04/2014 01/04/2014 01/04/2014 01/04/2014
to to to to to to
31/03/2015 31/03/2015 31/03/2015 31/03/2015 31/03/2015 31/03/2015
[LineItems]
[Abstract]
assets
Depreciation tangible assets -1,37,46,084 1,37,46,084 -1,37,46,084 1,37,46,084
assets [Abstract]
-27,44,898 46,75,208 74,20,106 -27,44,898 46,75,208 74,20,106
assets, others
-27,44,898 46,75,208 74,20,106 -27,44,898 46,75,208 74,20,106
tangible assets
-87,05,582 1,24,60,608 2,11,66,190 -87,05,582 1,24,60,608 2,11,66,190
assets

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
Depreciation tangible assets -1,33,31,027 -68,07,605 1,33,31,027 68,07,605
[Abstract]
3,78,136 3,78,136
others
3,78,136 3,78,136
assets
assets [Abstract]
-8,66,440 0 -25,26,388 0 -16,59,948 0
assets, others
-8,66,440 0 -25,26,388 0 -16,59,948 0
tangible assets
-1,14,30,911 2,00,99,173 2,40,168 2,69,06,778 1,16,71,079 68,07,605
assets
60

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
3,78,136 3,78,136
others
3,78,136 3,78,136
assets
assets [Abstract]
-8,66,440 0 -25,26,388 0 -16,59,948 0
assets, others
-8,66,440 0 -25,26,388 0 -16,59,948 0
tangible assets
-1,14,30,911 2,00,99,173 2,40,168 2,69,06,778 1,16,71,079 68,07,605
assets
61

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
9,33,223 52,67,212 43,33,989
others
9,33,223 52,67,212 43,33,989
assets
assets [Abstract]
-4,31,552 0 0 0 4,31,552 0
assets, others
-4,31,552 0 0 0 4,31,552 0
tangible assets
-12,23,254 2,67,50,120 2,39,57,124 3,54,79,142 2,51,80,378 87,29,022
assets
62

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
9,33,223 52,67,212 43,33,989
others
9,33,223 52,67,212 43,33,989
assets
assets [Abstract]
-4,31,552 0 0 0 4,31,552 0
assets, others
-4,31,552 0 0 0 4,31,552 0
tangible assets
-12,23,254 2,67,50,120 2,39,57,124 3,54,79,142 2,51,80,378 87,29,022
assets
63

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
9,33,223 52,67,212 43,33,989
others
9,33,223 52,67,212 43,33,989
assets
assets [Abstract]
-4,31,552 0 0 0 4,31,552 0
assets, others
-4,31,552 0 0 0 4,31,552 0
tangible assets
-12,23,254 2,67,50,120 2,39,57,124 3,54,79,142 2,51,80,378 87,29,022
assets
64

Classes of tangible assets [Axis] Office equipment [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
Accumulated
Accumulated
Carrying Gross carrying Carrying Gross carrying depreciation
Carrying amount accumulated depreciation and gross depreciation
carrying amount [Axis] and impairment
[Member]
[Member]
01/04/2013 01/04/2013 01/04/2013 01/04/2013 01/04/2013 01/04/2013
to to to to to to
31/03/2014 31/03/2014 31/03/2014 31/03/2014 31/03/2014 31/03/2014
[LineItems]
[Abstract]
assets
Depreciation tangible assets -36,57,955 36,57,955 -36,57,955 36,57,955
[Abstract]
-3,64,145 -3,27,459 36,686 -3,64,145 -3,27,459 36,686
others
-3,64,145 -3,27,459 36,686 -3,64,145 -3,27,459 36,686
assets
assets [Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
60,13,310 96,34,579 36,21,269 60,13,310 96,34,579 36,21,269
assets
65

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
business combinations tangible 1,37,88,816 39,57,567 1,37,88,816 39,57,567
assets
[Abstract]
80,112 38,924 92,995 43,500 12,883 4,576
others
80,112 38,924 92,995 43,500 12,883 4,576
assets
assets [Abstract]
-9,86,542 0 -22,76,038 0 -12,89,496 0
assets, others
-9,86,542 0 -22,76,038 0 -12,89,496 0
tangible assets
16,77,200 14,98,986 1,14,19,783 39,14,067 97,42,583 24,15,081
assets
Tangible assets at end of period 73,40,235 56,63,035 4,35,47,629 3,21,27,846 3,62,07,394 2,64,64,811
66

01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
business combinations tangible 1,37,88,816 39,57,567 1,37,88,816 39,57,567
assets
[Abstract]
80,112 38,924 92,995 43,500 12,883 4,576
others
80,112 38,924 92,995 43,500 12,883 4,576
assets
assets [Abstract]
-9,86,542 0 -22,76,038 0 -12,89,496 0
assets, others
-9,86,542 0 -22,76,038 0 -12,89,496 0
tangible assets
16,77,200 14,98,986 1,14,19,783 39,14,067 97,42,583 24,15,081
assets
Tangible assets at end of period 73,40,235 56,63,035 4,35,47,629 3,21,27,846 3,62,07,394 2,64,64,811
67

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
0 1,70,17,810 1,70,17,810
others
0 1,70,17,810 1,70,17,810
assets
assets [Abstract]
-64,06,372 0 -84,48,457 0 -20,42,085 0
assets, others
-64,06,372 0 -84,48,457 0 -20,42,085 0
tangible assets
-97,87,359 1,19,49,228 -84,48,457 -1,56,232 13,38,902 -1,21,05,460
assets
Tangible assets at end of period 1,07,75,365 2,05,62,724 1,81,03,599 2,65,52,056 73,28,234 59,89,332
68

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
[Abstract]
0 1,70,17,810 1,70,17,810
others
0 1,70,17,810 1,70,17,810
assets
assets [Abstract]
-64,06,372 0 -84,48,457 0 -20,42,085 0
assets, others
-64,06,372 0 -84,48,457 0 -20,42,085 0
tangible assets
-97,87,359 1,19,49,228 -84,48,457 -1,56,232 13,38,902 -1,21,05,460
assets
Tangible assets at end of period 1,07,75,365 2,05,62,724 1,81,03,599 2,65,52,056 73,28,234 59,89,332

Classes of tangible assets [Axis] Other tangible assets [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
assets
assets [Abstract]
-4,35,542 0 -6,71,504 0 -2,35,962 0
assets, others
-4,35,542 0 -6,71,504 0 -2,35,962 0
tangible assets
-49,79,343 1,07,98,660 -5,50,754 1,24,00,156 44,28,589 16,01,496
assets
69

Classes of tangible assets [Axis] Bridges roads ports culverts [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
Depreciation tangible assets -1,74,245 -66,435 1,74,245 66,435
assets [Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-1,74,245 -66,435 0 0 1,74,245 66,435
assets
Tangible assets at end of period 4,23,668 5,97,913 19,86,083 19,86,083 15,62,415 13,88,170

Classes of tangible assets [Axis] Bridges roads ports culverts [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
Depreciation tangible assets -1,74,245 -66,435 1,74,245 66,435
assets [Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-1,74,245 -66,435 0 0 1,74,245 66,435
assets
Tangible assets at end of period 4,23,668 5,97,913 19,86,083 19,86,083 15,62,415 13,88,170
70

Classes of tangible assets [Axis] Other tangible assets, others [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
Electrical Electrical Electrical Electrical Electrical Electrical
Nature of other tangible assets Installation Installation Installation Installation Installation Installation
[Abstract]
assets
assets [Abstract]
-4,35,542 0 -6,71,504 0 -2,35,962 0
assets, others
-4,35,542 0 -6,71,504 0 -2,35,962 0
tangible assets
-48,05,098 1,08,65,095 -5,50,754 1,24,00,156 42,54,344 15,35,061
assets

01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
Electrical Electrical Electrical Electrical Electrical Electrical
Nature of other tangible assets Installation Installation Installation Installation Installation Installation
[Abstract]
assets
assets [Abstract]
-4,35,542 0 -6,71,504 0 -2,35,962 0
assets, others
-4,35,542 0 -6,71,504 0 -2,35,962 0
tangible assets
-48,05,098 1,08,65,095 -5,50,754 1,24,00,156 42,54,344 15,35,061
assets
71
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
[Member]
Owned and leased assets Owned and leased assets Assets held under lease
Sub classes of tangible assets [Axis]
[Member] [Member] [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
Disclosure of additional information
tangible assets [LineItems]
written down Written down written down Written down written down Written down
Depreciation method tangible assets value method value method value method value method value method value method
As per schedule As per schedule as per schedule As per schedule II as per schedule As per schedule
Useful lives or depreciation rates
II of Companies II of Companies II of companies of Companies act II of companies II of Companies
tangible assets act 2013 act 2013 act 2013 2013 act 2013 act 2013

Classes of tangible assets [Axis] Buildings [Member] Office building [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
as per schedule As per schedule II as per schedule As per schedule II as per schedule As per schedule
II of companies of Companies act II of companies of Companies act II of companies II of Companies
tangible assets act 2013 2013 act 2013 2013 act 2013 act 2013

Classes of tangible assets [Axis] Factory building [Member] Plant and equipment [Member]
[Member] [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
72

Other plant and equipment
[Member]
Owned and
Owned and leased assets Owned assets
Sub classes of tangible assets [Axis] Owned assets [Member] leased assets
[Member] [Member]
[Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2014
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2015
written down Written down written down Written down written down written down
as per schedule As per schedule II as per schedule As per schedule II as per schedule II as per schedule
II of companies of Companies act II of companies of Companies act of companies act II of companies
tangible assets act 2013 2013 act 2013 2013 2013 act 2013

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
[Member] [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
As per schedule
as per schedule As per schedule II as per schedule As per schedule II As per schedule
Useful lives or depreciation rates II of
II of companies of Companies act II of companies of Companies act II of Companies
tangible assets Companies act
act 2013 2013 act 2013 2013 act 2013
2013

Classes of tangible assets [Axis] Motor vehicles [Member] Office equipment [Member]
Owned and
Owned and leased assets Owned assets
Sub classes of tangible assets [Axis] Owned assets [Member] leased assets
[Member] [Member]
[Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2013 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2014 31/03/2014
written down Written down written down Written down Written down Written down
As per schedule
as per schedule As per schedule II as per schedule As per schedule II As per schedule
II of companies of Companies act II of companies of Companies act II of Companies
act 2013 2013 act 2013 2013 act 2013
2013
73

Leasehold improvements
[Member]
[Member] [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
As per schedule
As per schedule As per schedule As per schedule As per schedule As per schedule
II of Companies II of Companies II of Companies II of Companies II of Companies
act 2013 act 2013 act 2013 act 2013 act 2013
2013

Leasehold improvements Bridges roads ports culverts
Classes of tangible assets [Axis] Other tangible assets [Member]
[Member] [Member]
[Member] [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
As per schedule As per schedule As per schedule As per schedule as per schedule As per schedule
II of Companies II of Companies II of Companies II of Companies II of companies II of Companies
tangible assets act 2013 act 2013 act 2013 act 2013 act 2013 act 2013

Bridges roads ports culverts
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014

01/04/2014
to
31/03/2015
Disclosure of notes on tangible assets explanatory [TextBlock] [See below]
Disclosure of accounting policy on tangible assets [TextBlock] [See below]
74
Disclosure of notes on tangible assets explanatory [Text Block]

Pursuant to the implementation of Schedule II to the Companies Act, 2013, the Company has revised the useful life of its fixed assets. As
envisaged under the Schedule, Depreciation is charged on written down value method as prescribed in Schedule II of the Companies Act, 2013 up
to the net residual value of assets at 5% of the original cost, except in case of computers and data processing units where residual value is
estimated at 1% of the original cost.
The depreciation charge during the year pertaining to assets whose revised useful life has expired prior to commencement of the financial
year has been adjusted against retained earnings in terms of Schedule II.
An amount of ? 35,55,050 has been adjusted against the opening surplus which is net of deferred tax of ? 18,30,572.
Due to the change in useful life of the assets, the depreciation charge during the year (including adjusted against opening surplus) is higher by ?
3,99,30,190.
75
Disclosure of accounting policy on tangible assets [Text Block]

Tangible Fixed Assets
Tangible fixed assets are carried at the cost of acquisition or construction, less accumulated depreciation and impairment, if any. The cost of fixed
assets includes its purchase price import duty and other non refundable taxes or levies taxes and any directly attributable costs related to the
acquisition or constructionof the respective assets.
Profit or Loss on disposal of tangible assets is recognised in the Statement of Profit and Loss.
Depreciation is charged on written down value method as prescribed in Schedule II of the Companies Act, 2013 keeping a residual value of
assets retained at 5% of the original cost, except in case of computers and data
processing units where residual value is estimated at 1% of the original cost.
Assets individually costing upto ? 5000 are fully depreciated in the year of purchase.
Capital Expenditure in respect of upgradation of leased premises has been amortized over the initial lease period.
Leasehold land is not amortized over the primary period of the lease where the lease is expected to be renewed for further periods on its expiry.
Impairment in the carrying value of fixed assets, if any, is provided for as per Accounting Standard - 28 Impairment of Assets'.
76
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
business combinations 9,18,32,794 15,36,073 9,18,32,794 15,36,073
intangible assets
Total additions to
9,18,32,794 15,36,073 9,18,32,794 15,36,073
intangible assets
Amortization intangible assets -1,84,22,813 -7,32,652 1,84,22,813 7,32,652
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets through demergers
0 0 0 15,00,000 0 15,00,000
assets, others
Total disposals intangible
0 0 0 15,00,000 0 15,00,000
assets
Retirements of intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Increase (decrease) through
net exchange differences 0 0 0 0
intangible assets
Other adjustments
79,352 0 7,98,722 0 7,19,370 0
intangible assets, others
79,352 0 7,98,722 0 7,19,370 0
intangible assets
Total changes in intangible
7,34,89,333 8,03,421 9,26,31,516 36,073 1,91,42,183 -7,67,348
assets
Intangible assets at end of period 7,66,32,690 31,43,357 10,25,99,092 99,67,576 2,59,66,402 68,24,219
77

Classes of intangible assets [Axis] Computer software [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
9,18,32,794 15,36,073 9,18,32,794 15,36,073
intangible assets
[Abstract]
0 0 0 0 0 0
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
0 0 0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
79,352 0 7,98,722 0 7,19,370 0
79,352 0 7,98,722 0 7,19,370 0
intangible assets
7,34,89,333 8,03,421 9,26,31,516 15,36,073 1,91,42,183 7,32,652
assets
78

Sub classes of intangible assets [Axis] Intangible assets other than internally generated [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
9,18,32,794 15,36,073 9,18,32,794 15,36,073
intangible assets
[Abstract]
0 0 0 0 0 0
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
0 0 0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
79,352 0 7,98,722 0 7,19,370 0
79,352 0 7,98,722 0 7,19,370 0
intangible assets
7,34,89,333 8,03,421 9,26,31,516 15,36,073 1,91,42,183 7,32,652
assets
79

Classes of intangible assets [Axis] Other intangible assets [Member] Know-how [Member]
Internally generated and other than internally Internally generated and other than internally
Sub classes of intangible assets [Axis]
generated intangible assets [Member] generated intangible assets [Member]
Accumulated
Accumulated
Carrying Gross carrying Carrying Gross carrying amortization
Carrying amount accumulated amortization and amortization
impairment and gross carrying amount [Axis] and impairment
[Member]
[Member]
01/04/2013 01/04/2013 01/04/2013 01/04/2013 01/04/2013 01/04/2013
to to to to to to
31/03/2014 31/03/2014 31/03/2014 31/03/2014 31/03/2014 31/03/2014
[LineItems]
[Abstract]
[Abstract]
business combinations 0 0 0 0
intangible assets
Total additions to
0 0 0 0
intangible assets
Amortization intangible assets 0 0 0 0
[Abstract]
0 0 0 0 0 0
0 15,00,000 15,00,000 0 15,00,000 15,00,000
assets, others
0 15,00,000 15,00,000 0 15,00,000 15,00,000
assets
0 0 0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0 0 0
0 0 0 0 0 0
intangible assets
0 -15,00,000 -15,00,000 0 -15,00,000 -15,00,000
assets
Intangible assets at end of period 0 0 0 0 0 0
80

Classes of intangible assets [Axis] Know-how [Member]
Sub classes of intangible assets [Axis] Intangible assets other than internally generated [Member]
Accumulated
Carrying amount accumulated amortization and impairment and gross carrying amount Carrying amount Gross carrying amortization and
[Axis] [Member] amount [Member] impairment
[Member]
01/04/2013 01/04/2013 01/04/2013
to to to
31/03/2014 31/03/2014 31/03/2014
Disclosure of intangible assets [LineItems]
Reconciliation of changes in intangible assets [Abstract]
Changes in intangible assets [Abstract]
Additions to intangible assets [Abstract]
Additions other than through business combinations
0 0
intangible assets
Total additions to intangible assets 0 0
Amortization intangible assets 0 0
Disposals intangible assets [Abstract]
Disposals intangible assets through demergers 0 0 0
Disposals intangible assets, others 0 15,00,000 15,00,000
Total disposals intangible assets 0 15,00,000 15,00,000
Retirements of intangible assets 0 0 0
Other adjustments intangible assets [Abstract]
Increase (decrease) through net exchange differences
0 0
intangible assets
Other adjustments intangible assets, others 0 0 0
Total other adjustments intangible assets 0 0 0
Total changes in intangible assets 0 -15,00,000 -15,00,000
Intangible assets at end of period 0 0 0
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets
[Member]
Internally generated and other Internally generated and other
Intangible assets other than
Sub classes of intangible assets [Axis] than internally generated than internally generated
internally generated [Member]
intangible assets [Member] intangible assets [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014 31/03/2015 31/03/2014
intangible assets [LineItems]
Useful lives or amortization rates
5 Years 5 years 5 Years 5 years 5 Years 5 years
intangible assets
Amortised
Amortised Amortised Amortised Amortised Amortised
Description of amortization method equally over a
equally over a equally over a equally over a equally over a equally over a
used period of 5
period of 5 years period of 5 years period of 5 years period of 5 years period of 5 years
years
81
Disclosure of additional information intangible assets [Table] ..(2)

Other intangible
Classes of intangible assets [Axis] Know-how [Member]
assets [Member]
Internally Internally
Intangible assets
generated and other generated and other
other than
than internally than internally
Sub classes of intangible assets [Axis] internally
generated generated
generated
intangible assets intangible assets
[Member]
[Member] [Member]
01/04/2013 01/04/2013 01/04/2013
to to to
31/03/2014 31/03/2014 31/03/2014
Disclosure of additional information intangible assets [Abstract]
Disclosure of additional information intangible assets [LineItems]
Useful lives or amortization rates intangible assets 5 years 5 years 5 years
Amortised equally Amortised equally Amortised equally
Description of amortization method used over a period of 5 over a period of 5 over a period of 5
years years years

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Textual information (13) Textual information (14)
Disclosure of notes on intangible assets explanatory [TextBlock] [See below] [See below]
Disclosure of notes on intangible assets explanatory [Text Block]

Intangible Fixed Assets
Cost of technical know-how and Goodwill is amortized in five equal installments.
Software and related implementation costs are capitalized where it is expected to provide enduring economic benefits and are amortized over a
period of 5 years starting from the month of addition.
Impairment in the carrying value of intangible assets, if any, is provided for as per Accounting Standard - 28 Impairment of Assets'.
82
Disclosure of notes on intangible assets explanatory [Text Block]

[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] Equity Equity1 Equity2
01/04/2014 01/04/2013 01/04/2014 01/04/2014
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2015
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [LineItems]
Investment in Investment in Investment in Investment in
Type of non-current investments subsidiaries equity subsidiaries equity subsidiaries equity subsidiaries equity
instruments instruments instruments instruments
Class of non-current investments Trade investments Trade investments Trade investments Trade investments
100% Subsidiary 100% Subsidiary
Nature of non-current investments company company
Subsidiary company Subsidiary company
Non-current investments 6,67,95,785 6,67,95,785 2,74,47,900 1,00,000

Unokoti Bottling & NV Distilleries &
Name of body corporate in whom investment has Wales Distillers Wales Distillers
Beverages Private Breweries (AP)
been made Private Limited Private Limited
Limited Private Limited
Details of whether such body corporate is
subsidiary, associate, joint venture or Subsidiary Subsidiary Subsidiary Subsidiary
controlled special purpose entity
Details of non-current investments carried
at other than cost [Abstract]
Basis of valuation for non-current At Cost or Market At Cost or Market At Cost or Market At Cost or Market
investments carried at other than at value whichever is value whichever is value whichever is value whichever is
cost less less less less
83

Classification of non-current investments [Axis] Equity3 JV2 JV3
01/04/2014 01/04/2014 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2015 31/03/2015 31/03/2014
[Abstract]
Investment in Investment in other Investment in other
Investment in
Type of non-current investments subsidiaries equity
foreign sources
Indian companies Indian companies
instruments equity instruments equity instruments
Class of non-current investments Trade investments Trade investments Trade investments Trade investments
Nature of non-current investments Subsidiary company Joint Venture Joint Venture Joint Venture
Non-current investments 1,00,000 24,66,765 5,50,00,000 2,00,00,000
Allied Blenders and
Deccan Star
Name of body corporate in whom investment has Distillers Surji Agro Foods Surji Agro Foods
Distilleries Private
been made International General Private Limited Private Limited
Limited
trading LLC
subsidiary, associate, joint venture or Subsidiary Joint Venture Joint Venture Joint Venture
Basis of valuation for non-current At Cost or Market At Cost or Market At Cost or Market At Cost or Market
investments carried at other than at value whichever is value whichever is value whichever is value whichever is
cost less less less less

Classification of non-current investments [Axis] JointVenture NSC
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Investment in other Investment in other
Other non-current Other non-current
Type of non-current investments Indian companies Indian companies
investments investments
equity instruments equity instruments
Class of non-current investments Trade investments Trade investments Other investments Other investments
Nature of non-current investments Joint Venture Joint Venture NSC NSC
Non-current investments 0 7,79,00,000 21,000 21,000
Name of body corporate in whom investment has Henkell & Company Henkell & Company National Savings National Savings
been made India Limited India Limited Certificate Certificate
subsidiary, associate, joint venture or Joint Venture Joint Venture NSC NSC
Basis of valuation for non-current At Cost or Market At Cost or Market
investments carried at other than at value whichever is value whichever is At Cost At Cost
cost less less

31/03/2015 31/03/2014
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 0 0
Market value of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 15,19,31,450 16,47,16,785
Aggregate provision for diminution in value of non-current investments 7,79,00,000 0
84
[200600] Notes - Subclassification and notes on liabilities and assets
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 41,93,99,350 32,42,90,303 17,51,38,642 14,51,67,767
Cost or Market Cost or Market
Cost or Market value Cost or Market value
Mode of valuation value whichever is
whichever is less
value whichever is
whichever is less
less less

Classification of inventories [Axis] Work-in-progress [Member] Finished goods [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Inventories 2,96,70,028 3,32,201 8,14,81,545 6,58,57,323
whichever is less
value whichever is
whichever is less
less less

Classification of inventories [Axis] Stock-in-trade [Member] Stores and spares [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Inventories 66,78,517 1,65,05,807 10,96,507 12,96,576
whichever is less
value whichever is
whichever is less
less less
85

Classification of inventories [Axis] Other inventories [Member] Other inventories, others [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Inventories 12,53,34,111 9,51,30,629 12,53,34,111 9,51,30,629
whichever is less
value whichever is
whichever is less
less less
Nature of other inventories Packing Materials Packing Materials Packing Materials Packing Materials
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 162,08,20,004 94,02,04,308 162,08,20,004 94,02,04,308
Allowance for bad and doubtful debts 36,35,093 0 36,35,093 0
Total trade receivables 161,71,84,911 94,02,04,308 161,71,84,911 94,02,04,308
86
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 4,74,64,707 2,92,62,715 82,23,478 72,23,324
Provision leave encashment 6,41,36,306 3,65,12,437 1,02,55,318 85,89,625
Provision pension 0 0
Provision employee insurance scheme 0 0
Provision other employee related
(A) 3,06,41,226 (B) 3,33,87,123 (C) 50,74,533 (D) 41,75,274
liabilities
Total provisions for employee benefits 14,22,42,239 9,91,62,275 2,35,53,329 1,99,88,223
Provision for corporate tax [Abstract]
Provision for current tax (E) 19,24,59,529 (F) 1,03,05,054
Total provision for corporate tax 19,24,59,529 1,03,05,054
Provision for proposed dividend [Abstract]
Provision for proposed preference
dividend [Abstract]
Provision for proposed preference
0 0 0 1,72,49,926
final dividend
Total provision for proposed
0 0 0 1,72,49,926
preference dividend
Total provision for proposed dividend 0 0 0 1,72,49,926
Total provisions 14,22,42,239 9,91,62,275 21,60,12,858 4,75,43,203
Footnotes
(A) Long-term Provisions Superannuation
(B) Long-term Provisions Provision for Employee Benefits Superannuation
(C) Superannuation 5074533
(D) Superannuation 4175274
(E) provision for tax (net)
(F) provision for tax (net)
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Capital advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 40,65,48,351 40,99,02,654 10,75,59,925 7,64,69,504
Loans and advances 40,65,48,351 40,99,02,654 10,75,59,925 7,64,69,504
87

Loans and advances to related parties Loans advances given other related
Classification of loans and advances [Axis]
[Member] parties [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances, gross 7,45,41,129 0 7,45,41,129 0
Loans and advances 7,45,41,129 0 7,45,41,129 0

Loans advances given to other companies Loans advances given employees
[Member] [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances, gross 5,00,00,000 6,38,92,767 14,84,034 23,75,910
Loans and advances 5,00,00,000 6,38,92,767 14,84,034 23,75,910

Classification of loans and advances [Axis] Advance tax [Member] Advance income tax paid [Member]
Classification of assets based on security [Axis] Secured considered good [Member] Secured considered good [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances, gross 37,14,830 4,98,89,249 37,14,830 4,98,89,249
Loans and advances 37,14,830 4,98,89,249 37,14,830 4,98,89,249

Loans and advances to related parties Loans advances given other related
[Member] parties [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances, gross 25,68,13,033 3,14,41,169 25,68,13,033 3,14,41,169
88

Loans advances given to other companies Loans advances given suppliers
[Member] [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances, gross (A) 326,39,60,207 (B) 243,51,59,235 17,00,47,821 3,75,82,168
Footnotes
(A) Tie-up Units advances
(B) Tie-up Units advances

Loans advances given employees
Classification of loans and advances [Axis] Prepaid expenses [Member]
[Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances, gross 33,99,645 35,42,505 9,77,35,329 6,83,75,716
Loans and advances 33,99,645 35,42,505 9,77,35,329 6,83,75,716

Deposits with statutory authorities Other loans and advances, others
[Member] [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
Loans and advances, gross (A) 3,04,03,708 (B) 3,33,74,789 28,23,640 50,00,000
Loans and advances 3,04,03,708 3,33,74,789 28,23,640 50,00,000
Footnotes
(A) ADDL ExCISE DUTY C/A 3 20 472.56 ADVANCE - EAL 10 51 520.40 BOTTLING (FRENCHISE) FEES -C/A 10 86 319.72
DUTIES & LEVIES - UNDER PROTEST 1 94 78 942.00 ExCISE DUTY -CURRENT A/C. 76 29 188.49 EXPORT PASS FEE-C/A 7
71 447.72 IMPORT PASS FEE-C/A 65 817.50 Total 3 04 03 708.39
(B) Duties & Levies - Under Protest 1 17 29 091.00 Excise Duty -Current A/c. 1 88 46 076.23 EXPORT PASS FEE-C/A 5 71 721.03
IMPORT PASS FEE-C/A - 7 737.00 ADDL EXCISE DUTY C/A 4 54 639.56 LICENCE FEE CURRENT ACCOUNT .00 BOTTLING
(FRENCHISE) FEES -C/A 7 68 038.80 ADVANCE - EAL 10 12 959.30 Total 3 33 74 788.92
89

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Gross amount due to customers for contract work, non-current 0 0
Others long-term, others (A) 31,00,57,493 (B) 27,24,80,295

Total others, long-term 31,00,57,493 27,24,80,295
Total other long-term liabilities 31,00,57,493 27,24,80,295
Current maturities of long-term debt 23,44,17,925 18,10,23,691
Interest accrued but not due on borrowings 18,99,909 25,45,576
Interest accrued and due on borrowings 78,11,970 1,12,13,869
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Withholding taxes payable 0 0
Service tax payable 2,20,36,539 7,58,053
VAT payable 0 9,29,26,949
Excise duty payable 0 98,23,676
Taxes payable current tax 0 0
Taxes payable wealth tax 0 0
Taxes payable sales tax 13,01,21,262 0
Taxes payable other tax (C) 1,89,04,631 (D) 3,91,32,044

Accrued expenses payable 0 0
Other accrued expenses 0 0
Public deposit payable, current 0 0
Total other payables, current 17,10,62,432 14,26,40,722
Advance received from customers 3,56,32,664 3,32,28,421
Short-term employee related liabilities 9,23,73,794 7,89,83,379
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others (E) 105,25,83,001 (F) 62,98,99,324
Total other current liabilities 159,57,81,695 107,95,34,982
Other non-current assets, others 3,03,70,772 3,03,70,772
Total other non-current assets 3,03,70,772 3,03,70,772
Nature of other non-current assets, others Other receivables Other receivables
Aggregate amount of trade receivables outstanding for period
3,58,79,563 3,29,53,768
exceeding six months
Fixed deposits with banks 21,20,187 0
Other balances with banks (G) 3,11,73,085 (H) 77,70,201

Total balance with banks 3,32,93,272 77,70,201
Cash on hand 1,76,55,062 13,04,441
Total cash and cash equivalents 5,09,48,334 90,74,642
Other bank balances (I) 13,52,70,704 (J) 9,35,15,579

Total cash and bank balances 18,62,19,038 10,25,90,221
Balances held with banks to extent held as margin money 0 0
Balances held with banks to extent held as security against
13,73,90,891 9,35,15,579
borrowings
Balances held with banks to extent held as guarantees 0 0
Balances held with banks to extent held against other
0 0
commitments
Total balances held with banks to extent held as
margin money or security against borrowings, 13,73,90,891 9,35,15,579
guarantees or other commitments
Bank deposits with more than twelve months maturity 4,66,25,579 75,89,365
90
Other current assets, others (K) 6,30,92,482 (L) 6,16,74,244

Total other current assets 6,30,92,482 6,16,74,244
Footnotes
(A) trade deposit
(B) trade deposit
(C) TDS Salary 1 27 64 321.00 LBT / Octroi 61 40 310.00
(D) TDS on Salary 3 06 61 429.00 TDS Payable (other than salary) 1 51 73 050.96 Other tax (maily Entry Tax / LBT ) 87 69 314.05
Import Duty Payable -1,54,71,750.00
(E) Other payables for expenses 1036280397 Payable towards capital expenses 16302604
(F) Other payables for expenses 629899324
(G) In Current Accounts
(H) In Current Accounts
(I) F.D. Original maturity period more than 3 months but less than 12 months 88645125 F.D. original maturity period more than 12
months 46625579
(J) F.D. Original maturity period more than 3 months but less than 12 months 85926214 F.D. original maturity period more than 12
months 7589365
(K) Exports Entitlements receivables 41611635 Others 21480847
(L) Exports Entitlements receivables 54929234 Others 6745010
91
[200700] Notes - Additional disclosures on balance sheet

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of additional balance sheet notes explanatory [TextBlock] [See below] [See below]
Guarantees 7,26,81,627 6,61,51,744
Total contingent liabilities 7,26,81,627 6,61,51,744
Estimated amount of contracts remaining to be executed on
36,10,51,896 37,82,94,939
capital account and not provided for
Other commitments 46,95,00,000 16,50,00,000
Total commitments 83,05,51,896 54,32,94,939
Total contingent liabilities and commitments 90,32,33,523 60,94,46,683
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
shareholders
Amount of dividends proposed to be distributed to preference
19,95,00,000 14,70,00,000
shareholders
Amount of per share dividend proposed to be distributed to
[shares] 5.7 [shares] 4.2
preference shareholders
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
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
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No Yes
2014
If yes, Central Excise Tariff Act, heading in which product/
service is covered under cost records (A) 2203
Whether audit of cost records of company has been mandated
No Yes
under Rules specified in SN 1
If yes, Central Excise Tariff Act, heading in which product/
service is covered under cost audit (B) 2203
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 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
Footnotes
(A) Alcoholic Beverages
(B) Alcoholic Beverages
92
Disclosure of additional balance sheet notes explanatory [Text Block]

Contingent liabilities not provided for :
a) Ongoing legal disputes 27,82,248 (Previous year 38,33,771 ). Against the above demands, the Company has paid 16,55,736 (Previous
Year Rs. 10,31,014 ) under protest which is treated as advances.
b) Transport pass fee claimed by Excise Authorities @ 3 per BL upto 25/08/2009 and @ 1.50 per BL from 26/08/2009 till 18/05/2011 on
ENA purchased aggregating to 6,70,23,780 (Previous Year 6,70,23,780) and transport pass fee claimed by Excise Authorities @ 1 per BL
from 01/04/2010 to 18/05/2011 on rectified spirits purchased aggregating to 49,88,000 (Previous Year 49,88,000).
The Company has paid 1,40,00,000 (Previous Year 1,40,00,000) under protest which is treated as advance.
The Hon'ble High Court of Mumbai Judicature has vide it's order dated 06/05/2011 upheld our appeal and allowed the Company's petition with
the direction that the amount paid be refunded along with the interest @ 9% per annum within 10 weeks from the date of receipt of application for
refund. As directed, the Company has filed an application for claim of refund before the Customs and Excise authorities. The Company has
accounted 1,63,70,772 in earlier years as income (including interest of 29,94,372) based on the order and refund application filed.
The Customs And Excise Department of Maharashtra has filed a Special Leave Petition (SLP) before the Hon'ble Supreme Court against the
above order. The Supreme Court has directed registrar to issue notice to all concerned and affected parties pending admission of petition.
During the year, the registrar has issued notice to all the concerned and affected parties for admission of petition and accordingly, the Company
has filed its response to this notice. Since the response from most of the effected parties is still pending, the matter has not come up for hearing.
c) Increased water charges (including delayed payment charges billed by MIDC from time to time for the period November, 2001 to March,
2015, disputed by the Company aggregating to 1,16,54,686 (Previous Year 1,07,09,376 ).
In the above said matter, High Court of Judicature of Bombay, Aurangabad Bench did not allow the stay petition filed by the Company. However,
The Hon'ble High Court of Aurangabad Bench has agreed to allow for payment of only principal amount to MIDC towards outstanding water
charges and granted stay on levy of interest and penalty till the disposal of final appeal.
Based on the above, the Company has paid till 31st March, 2015 80,73,213 ( Previous Year 74,49,931 ) under protest which is treated as
advance.
d) Service tax demand raised by Commissioner of Customs and Excise, Meerut, for 1,27,64,497 (Previous Year 1,27,64,497) and penalty of
1,27,64,497 (Previous Year 1,27,64,497) in respect of service tax on Business Surplus received from contract bottling unit. The Company has
relied on circular issued by Minister of Finance, Government of India, dated 30th October, 2009. Further, the Company has obtained stay order
from Custom Excise and Service Tax Appellate Tribunal, New Delhi vide its orders dated 25th August, 2010 and 25th April, 2011 for recovery of
demand until the mutual fixation of next hearing. The Appellate Tribunal, New Delhi has heard the case in the financial year 2015-16 and passed
the order in the favor of the Company.
e) The Maharashtra State Excise Department, Aurangabad has raised a demand of 29,50,000 (Previous Year 29,50,000) towards additional
license fee on the Company as a consequence of the change of name arising due to restructuring of the Company. The Company has challenged
the said demand and filed Writ Petition before High Court of Judicature of Bombay, Aurangabad Bench. The said matter has not come up for
hearing yet. The demand of 29,50,000 which is paid by the Company under protest is shown as advances.
f) The Superintendent of Central Excise (ADJ), Mumbai has raised service tax demand of 95,69,761 (Previous Year 95,69,761) on
erstwhile Chhabria Marketing Limited, merged subsequently with the Company, on the commission income relating to period 1 July, 2003 to 8th
July, 2004 and for period 9th July, 2004 to 31st March, 2005 under the head Business Auxiliary Services.
The Company has accepted demand relating to period 9th July, 2004 to 31st March, 2005 and accordingly paid and charged off service tax of
29,17,905 and an interest thereon of 4,03,000 in earlier year. However, the Company has not accepted demand relating to period 1st July, 2003 to
93
8th July, 2004 claiming exemption under the category of commission agent covered under notification 13/2003 ST dated 20/06/2003.
The disputed outstanding demand including penalty aggregates to 1,58,40,617 (excluding interest).
The Company has contested the above demand and filed appeal before Central Excise and Service Tax Appellate Tribunal, Mumbai.
The Central Excise and Service Tax Appellate Tribunal, Mumbai, vide their order dated 7th January, 2013 granted the stay for depositing balance
amount of service tax, interest and penalty till disposal of pendency of appeal.
g) The Aurangabad Municipal Corporation (AMC) had recovered differential Octroi Duty on Extra Neutral Alcohol / Rectified Spirit for the
period from December, 1991 to June, 1997 on the basis of High Court judgment on similar facts in another liquor company case. This judgment
had been reversed by the Hon'ble Supreme Court of India in another case in which interest @ 6 % p. a. was allowed. The Company has entered
into an agreement with AMC on 12/03/1993 by which both the parties had agreed that judgment passed shall be binding on both the parties.
The Company had filed a suit for recovery in the Hon'ble Court of Civil Judge, (Senior. Division) at Aurangabad. As per the order dated
16/10/2006 of the Court, the Company is entitled to get a amount of 1,57,96,604 with interest thereon @6% p.a. from the date of suit till the date
of payment.
The Municipal Corporation has gone on appeal against this order which has been disposed off by the Division Bench of the Bombay High Court,
Aurangabad bench vide their order dated 12/02/07 granting the stay of execution of decree passed by Trial Court subject to deposit of
2,20,00,000 in 11 installments commencing from April, 07. Further, the appeal came up for hearing on 29/08/07 before the High Court at
Bombay Bench at Aurangabad and an order was passed allowing the Company to withdraw the aforesaid amount and so far the Company has
received 2,20,00,000 up to 31/03/2009. The appeal filed by AMC is pending before the Bombay High Court, Aurangabad Bench.
The Company has given a bank guarantee of 1,10,00,000 (Previous Year 1,10,00,000) for the above case.
h) The Company has received demand of 8,85,68,725 (Previous Year Nil) under Andhra Pradesh Value Added Taxes Act, 2005 from
government of Telangana, Commercial Tax Department for the period 1/12/2011 to 31/3/2014 on the business surplus income received from
various bottling units in the state of AP and Telangana. The demand has been raised considering the business surplus income as receipt towards
grant of manufacturing rights' u/s 4(3) of APVAT Act. The Compa ny has also received penalty notice for the equivalent amount.
In the financial year 2015-16, the Company has filed appeal against said order and deposited 1,10,71,090 under protest (12.5% of disputed tax
amount), being precondition amount for filing an appeal. Subsequently, the amount of penalty has been reduced to 25% of the tax demanded
amounting to 2,21,42,181, which is again challenged by the Company.
The Company is confident of getting favorable order in the above case. Hence, no provision has been considered necessary in the financial
statements.
i) The Company has received demand of 47,47,571(Previous Year Nil) from the State Excise Department , Government of Karnataka
relating to short recovery of additional license fees, loss in transit, manufacturing of IMFL on behalf of other brand owners etc relating to period
1991-92, 1994-95, 1995-97 and 1997-98. The Company has filed an appeal against this order. The same has been paid under protest and
accordingly shown as advance.
j) The Company has received demand of 2,63,049 (Previous Year NIL) from The Joint Commissioner of Commercial Tax (Appeals),
Bangalore under KVAT Act for the period 2010-11 to 2012-13 for disallowance of input tax credit, penalty and interest thereon. the Company has
preferred appeal against the said order before Asst. Commissioner, Commercial Tax., Banglore. The Company has paid am amount of 79,000
under protest and accordingly same has been shown as advances. Further, the Company has also given bank guarantee for balance amount of
Rs.1,84,049/-
k) Direct Tax matter in dispute under appeal 3,54,14,350 (Previous Year 6,74,08,160). Against the above disputed demand the
Company has paid under protest amount of Nil (Previous Year 5,16,60,230 )
l) Dividend on 15% Cumulative Preference Shares excluding Dividend Distribution Tax 19,95,00,000 (Previous Year 14,70,00,000).
m) Company has issued bank guarantee to various authorities amounting to 7,26,81,627 (Previous Year 6,61,51,744).
94
30. Commitments
a) Capital commitments (net of advances) 36,10,51,896 (Previous Year 37,82,94,939 )
b) Other commitments relating to license fee for Rs. 46,95,00,000 over the period of 12 equal four-monthly installment in the state of Andra
Pradesh and Telengana (Previous Year 16,50,00,000)
Pursuant to the implementation of Schedule II to the Companies Act, 2013, the Company has revised the useful life of its fixed assets. As
envisaged under the Schedule, Depreciation is charged on written down value method as prescribed in Schedule II of the Companies Act, 2013 up
to the net residual value of assets at 5% of the original cost, except in case of computers and data processing units where residual value is
estimated at 1% of the original cost.
The depreciation charge during the year pertaining to assets whose revised useful life has expired prior to commencement of the financial
year has been adjusted against retained earnings in terms of Schedule II.
An amount of Rs. 35,55,050 has been adjusted against the opening surplus which is net of deferred tax of Rs. 18,30,572.
Due to the change in useful life of the assets, the depreciation charge during the year (including adjusted against opening surplus) is higher by Rs.
3,99,30,190.
The Company has acquired, during the year Industrial plot from Haryana State Industrial and Infrastructure Development Corporation
Limited (HSIIDCL) in Saha, Ambala for the purpose of setting up bottling plant. The Company has obtained deferred payment facility from
HSIIDC for payment of said consideration. As per the conditions stipulated in the agreement, the Company needs to invest in the project
(excluding land) approx. Rs.19,00,00,000 within the stipulated period of three years from the date of actual possession of the land. In the event of
Company failing to achieve requisite amount of investment, a further period of three years will be extended by HSIIDCL on payment of stipulated
fees. The Company took actual possession of the land on 9th April, 2014 and initiated development of the same. The Company has
invested Rs.11,14,01,869 (Previous Year : Nil) upto 31st March, 2015 in this project excluding land cost.
On implementation of SAP ERP system during the year, the Company has changed its method of determining cost of its inventory for valuation
purposes from First In First Out method to Weighted Average method. Impact of this change on the results of the financial year has not been
ascertained but is not expected to be material.
The Company has initiated the process of obtaining confirmation from suppliers who has registered themselves under the Micro, Small and
Medium Enterprises Development Act, 2006. Based on the information available with the company, there are no dues to Micro, Small and
Medium Enterprises, outstanding as on 31.03.2015.
95
Disclosure of additional balance sheet notes explanatory [Text Block]

29. Contingent liabilities not provided for :
a) Ongoing other legal disputes ? 38,33,771 (Previous year ? 33,33,771 ). Against the above demands, the Company has paid ? 10,31,014
(Previous Year ?10,31,014 ) under protest which is treated as advances.b) Transport pass fee claimed by Excise Authorities @ ? 3 per BL upto
25/08/2009 and @ ? 1.50 per BL from 26/08/2009 till 18/05/2011 on ENA purchased aggregating to ? 6,70,23,780 (Previous Year ? 6,70,23,780)
and transport pass fee claimed by Excise Authorities @ ? 1 per BL from 01/04/2010 to 18/05/2011 on rectified spirits purchased aggregating to ?
49,88,000 (Previous Year ? 49,88,000).
The Company has paid ? 1,40,00,000 (Previous Year ? 1,40,00,000) under protest which is treated as advance.
The Hon'ble High Court of Mumbai Judicature has vide it's order dated 06/05/2011 upheld our appeal and allowed the Company's petition withthe
direction that the amount paid be refunded along with the interest @ 9% per annum within 10 weeks from the date of receipt of application for
refund. As directed, the Company has filed an application for claim of refund before the Customs and Excise authorities. The Company
hasaccounted ? 1,63,70,772 in earlier year as income (including interest of ? 29,94,372) based on the order and refund application filed.
above order. The Supreme Court has directed registrar to issue notice to all concerned and affected parties pending admissionof petition.
c) Increased water charges (including delayed payment charges billed by MIDC from time to time for the period November, 2001 to March,2014,
disputed by the Company aggregating to ? 1,07,09,376 (Previous Year ? 99,95,571 ).
In the above said matter, High Court of Judicature of Bombay, Aurangabad Bench did not allow the stay petition filed by the Company.
However,The Hon'ble High Court of Aurangabad Bench has agreed to allow for payment of only principal amount to MIDC towards outstanding
water charges and granted stay on levy of interest and penalty till the disposal of final appeal.
Based on the above, the Company has paid till 31st March, 2014 07/04/2014. The CBU has contested the said demand and filed an appeal before
High Court of Assam in the financial year 2014-15.
e) Service tax demand raised by Commissioner of Customs and Excise, Meerut, for ? 1,27,64,497 (Previous Year ? 1,27,64,497) and penalty of
? 1,27,64,497 (Previous Year ? 1,27,64,497) in respect of service tax on Business Surplus received from contract bottling unit.
The Company has relied on circular issued by Minister of Finance, Government of India, dated 30th October, 2009. Further, the Company has
obtained stay order from Custom Excise and Service Tax Appellate Tribunal, New Delhi vide its orders dated 25th August, 2010 and 25th April,
2011 for recovery of demand until the mutual fixation of next hearing.
f) The Maharashtra State Excise Department, Aurangabad has raised a demand of ? 29,50,000 (Previous Year ? 29,50,000) towards additional
96
hearing yet. The demand of ? 29,50,000 which is paid by the Company under protest is shown as advances.
g) The Superintendent of Central Excise (ADJ), Mumbai has raised service tax demand of ? 95,69,761 (Previous Year ? 95,69,761) on
erstwhile Chhabria Marketing Limited, merged subsequently with the Company, on the commission income relating to period 1 July, 2003 to 8th
July, 2004 and for period 9th July, 2004 to 31st March, 2005 under the head Business Auxiliary Services.
? 29,17,905 and an interest thereon of ? 4,03,000 in earlier year . However, the Company has not accepted demand relating to period 1st
July, 2003 to 8th July, 2004 claiming exemption under the category of commission agent covered under notification 13/2003 ST dated
20/06/2003.
The disputed outstanding demand including penalty aggregates to ? 1,58,40,617 (excluding interest).
The Company has contested the above demand and filed appeal before Central Excise and Service Tax Appellate Tribunal, Mumbai.
h) The Aurangabad Municipal Corporation (AMC) had recovered differential Octroi Duty on Extra Neutral Alcohol / Rectified Spirit for the
period from December, 1991 to June, 1997 on the basis of High Court judgment on similar facts in another liquor company case. This judgment
recovery in the Hon'ble Court of Civil Judge, (Senior. Division) at Aurangabad. As per the order dated
16/10/2006 of the Court, the Company is entitled to get a amount of ? 1,57,96,604 with interest thereon @6% p.a. from the date of suit till the
date of payment.
The Municipal Corporation has gone on appeal against this order which has been disposed off by the Division Bench of the Bombay High Court,
Aurangabad bench vide their order dated 12/02/07 granting the stay of execution of decree passed by Trial Court subject to deposit of
2,20,00,000 in 11 installments commencing from April, 07. Further, the appeal came up for hearing on 29/08/07 before the High Court at Bombay
Bench at Aurangabad and an order was passed allowing the Company to withdraw the aforesaid amount and so far the Company has
received ? 2,20,00,000 up to 31/03/2009. The appeal filed by AMC is pending before the Bombay High Court, Aurangabad Bench.
The Company has given a bank guarantee of ? 1,10,00,000 (Previous Year ? 1,10,00,000) for the above case.
i) Direct Tax matter in dispute under appeal ? 6,74,08,160 (Previous Year ? 2,70,23,762). Against the above disputed demand the
Company has paid under protest amount of ? 5,16,60,230 (Previous Year ? Nil)
j) Dividend on 15% Cumulative Preference Shares excluding Dividend Distribution Tax ? 14,70,00,000 (Previous Year ? 19,60,00,000).
k) Claims against the Company not acknowledged as debts ? Nil (Previous Year ? 19,85,000 ).
97
l) Company has issued bank guarantee to various authorities amounting to ? 6,61,51,744 (Previous Year ? 3,93,89,800).
30. Commitments
a) Capital commitments (net of advances) ? 37,82,94,939 (Previous Year ? 29,62,24,429)
b) Other commitments relating to license fee for ? 16,50,00,000 (Previous Year ? 16,50,00,000) Distilleries Limited since 1995 ? 23,36,393
(Previous year ? 23,36,393) plus interest @ 18% p.a.
b) Ongoing other legal disputes ? 33,33,771 (Previous year ? 60,72,579). Against the above demands, the Company has paid ? 10,31,014
(Previous year ? 24,00,418) under protest which is treated as advances.
c) Transport pass fee claimed by Excise Authorities @ ? 3 per BL up to 25/08/2009 and @ ? 1.50 per BL from 26/08/2009 till 18/05/2011 on
ENA purchased aggregating to ? 6,70,23,780 (Previous Year ? 6,70,23,780) and transport pass fee claimed by Excise Authorities @ ? 1 per BL
from 01/04/2010 to 18/05/2011 on rectified spirits purchased aggregating to ? 49,88,000 (Previous Year ? 49,88,000).
The Company has paid ? 1,40,00,000 (Previous Year ? 1,40,00,000) under protest which is treated as advance.
The Hon'ble High Court of Mumbai Judicature has vide it's order dated 06/05/2011 upheld our appeal and allowed the Company's petition withthe
direction that the amount paid be refunded along with the interest @ 9% per annum within 10 weeks from the date of receipt of application for
refund. As directed, the Company has filed an application for claim of refund before the Customs and Excise authorities. The Company has
accounted ? 1,63,70,772/- as income (including interest of ? 29,94,372) based on the order and refund application filed.
above order. The Supreme Court has directed registrar to issue notice to all concerned and affected parties pending admissionof petition.
d) Increased water charges billed by MIDC from time to time for the period November, 2001 to March, 2013, disputed by the Company
aggregating to ? 66,63,726 (Previous Year ? 60 ,64,474).
In the above said matter, High Court of Judicature of Bombay, Aurangabad Bench did not allow the stay petition filed by the Company. However,
The Hon'ble High Court of Aurangabad Bench has agreed to allow for payment of only principal amount to MIDC towards outstanding water
charges and granted stay on levy of interest and penalty till the disposal of final appeal.
e) Disputed Entry Tax liability at one of the Contract Bottling Unit, including interest in respect of purchase of ENA by contract bottling unit ?
1,82,32,157 (Previous Year ? 1,82,32,157). The company has paid under protest an amount of ? 42,79,165 (Previous Year ? 42,79,165) which is
shown as advances.
f) Service tax demand raised by Commissioner of Customs and Excise, Meerut, for ? 1,27,64,497 (Previous Year ? 1,27,64,497) and penalty of
?1,27,64,497 (Previous Year ? 1,27,64,497) in respect of service tax on Business Surplus received from contract bottling unit. The
Company has relied on circular issued by Minister of Finance, Government of India, dated 30th October, 2009. Further, the Company has
obtained stay order from Custom Excise and Service Tax Appellate Tribunal, New Delhi vide its orders dated 25th August, 2010 and 25th April,
2011 for recovery of demand until the mutual fixation of next hearing.
g) The Maharashtra State Excise Department, Aurangabad has raised a demand of ? 29,50,000 (Previous Year ? 29,50,000) towards additional
hearing yet. The demand of ? 29,50,000 has been paid by the Company under protest which is shown as advances.
h) The Superintendent of Central Excise (ADJ), Mumbai has raised service tax demand of ? 95,69,761 (Previous Year ? 95,69,761) on erstwhile
Chhabria Marketing Limited, subsequently with the Company, on the commission income relating to period 1 July, 2003 to 8th July, 2004 and for
period 9th July,2004 to 31st March, 2005 under the head Business Auxiliary Services.
98
?29,17,905 (Previous Year ? 29,17,905) and an interest thereon of ? 4,03,000 (Previous Year 4,03,000) . However, the Company has not accepted
demand relating to period 1st July, 2003 to 8th July, 2004 claiming exemption under the category of commission agent covered under notification
13/2003 ST dated 20/06/2003.
The disputed outstanding demand including penalty aggregates to ? 1,58,40,617 (excluding interest).The Company has contested the above
demand and filed appeal before Central Excise and Service Tax Appellate Tribunal, Mumbai.
for recovery in the Hon'ble Court of Civil Judge, (Senior. Division) at Aurangabad. As per the order dated 16/10/2006 of the Court, the Company
is entitled to get a amount of ? 1,57,96,604 with interest thereon @6% PA from the date of suit till the date of payment.
The Municipal Corporation has gone on appeal against this order which has been disposed off by the Division Bench of the Bombay High
Court,Aurangaad bench vide their order dated 12/02/07 granting the stay of execution of decree passed by Trial Court subject to deposit of
2,20,00,000 in 11 installments commencing from April, 07. Further, the appeal came up for hearing on 29/08/07 before the High Court at Bombay
Bench at Aurangabad and an order was passed allowing the Company to withdraw the aforesaid amount and so far the ompany has received ?
2,20,00,000 up to 31/03/2009. The appeal filed by AMC is pending before the Bombay High Court, Aurangabad Bench.
The Company has given a bank guarantee of ? 1,10,00,000 for the above case.
j) Direct Tax matter in dispute under appeal ? 2,70,23,762 (Previous Year Rs. NIL).
k) Dividend on 15% Cumulative Preference Shares excluding Dividend Distribution Tax ? 19,60,00,000 (Previous Year ? 14,35 ,00,000).
l) Claims against the Company not acknowledged as debts ? 19,85,000 (Previous Year ? 19,85,000 ).
30. Commitments
a) Capital commitments (net of advances) ? 29,62,24,429 (Previous Year ? 24,77,810 )
b) Other commitments relating to license fee for ? 16,50,00,000 (Previous Year ? 16,50,00,000)
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2014
to
31/03/2015
Disclosure of accounting policies, change in accounting policies and Textual information (17)
changes in estimates explanatory [TextBlock] [See below]
99
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
Significant Accounting Policies
a) Basis of preparation of financial statements
Basis of Accounting:
The financial statements are prepared under the historical cost convention, on accrual basis of accounting, in accordance with the accounting
principles generally accepted in India and comply with the standards on accounting issued by the Institute of Chartered Accountants of India and
referred to in Section 133 of the Companies Act, 2013.
Use of Estimates:
The preparation of financial statements in conformity with Generally Accepted Accounting Principles (GAAP) in India requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosures of contingent liabilities on the date of
financial statements and reported amounts of income and expenses during the period.
b) Revenue Recognition
Revenue from sale of goods is recognised on transfer of all significant risks and rewards of ownership to the buyer. The amount recognised as sale
is exclusive of sales tax/VAT and is net of returns and rebate.
Sales are stated gross of excise duty as well as net of excise duty; excise duty being the amount included in the amount of gross turnover.
Business Surplus is recognised on accrual basis as per contractual arrangements.
Interest income is recognized on the time proportion basis.
c) Tangible and Intangible Assets
Tangible Fixed Assets
Tangible fixed assets are carried at the cost of acquisition or construction, less accumulated depreciation and impairment, if any. The cost of fixed
assets includes its purchase price import duty and other non refundable taxes or levies taxes and any directly attributable costs related to the
acquisition or constructionof the respective assets.
Profit or Loss on disposal of tangible assets is recognised in the Statement of Profit and Loss.
Depreciation is charged on written down value method as prescribed in Schedule II of the Companies Act, 2013 keeping a residual value of assets
retained at 5% of the original cost, except in case of computers and data
processing units where residual value is estimated at 1% of the original cost.
Assets individually costing upto Rs. 5000 are fully depreciated in the year of purchase.
Capital Expenditure in respect of upgradation of leased premises has been amortized over the initial lease period.
100
Leasehold land is not amortized over the primary period of the lease where the lease is expected to be renewed for further periods on its expiry.
Impairment in the carrying value of fixed assets, if any, is provided for as per Accounting Standard - 28 Impairment of Assets'.
d) Lease Accounting
Lease rentals on assets taken on lease are recognised as expense in the Statement of Profit and Loss on an accrual basis over the lease term.
e) Investments
Non-current investments are carried at cost.
Provision for diminution in the value of non-current investments is made only if such a decline is other than temporary in the opinion of the
management.
Current investments are carried at lower of cost and fair value. The comparison of cost and fair value is done separately in respect of each
category of investments.
f) Inventory
Raw materials, work-in-progress, finished goods, packing materials are carried at the lower of cost and net realisable value. Damaged,
non-moving / obsolete stocks are suitably writtendown/provided for.
In determining cost of raw materials, packing materials, weighted average cost method is used. Cost of inventory comprises all costs of purchase,
non refundable duties and taxes and all other costs incurred in bringing the inventory to their present location and condition.
Cost of finished goods includes the cost of raw materials, packing materials, an appropriate share of fixed and variable production overheads,
excise duty as applicable and other costs incurred in bringing the inventories to their present location and condition.
g) Employee Benefits
Short Term Employees benefits are recognized as an expense at the undiscounted amount in the statement of profit and Loss of the year in which
the related service is rendered.
Post Employment and other long term benefits which are defined benefit plans are recognized as an expense in the statement of profit and Loss
for the year in which the employee has rendered service. The expense is recognized based on the present value of the obligation determined in
accordance with Revised Accounting Standard 15 on Employee Benefits. Actuarial gains and losses are charged to the statement of profit and
Loss.
101
Payments to defined contribution schemes are charged as and when incurred.
Termination benefits are recognized as an expense as and when incurred.
h) Transactions in Foreign Currency
Initial recognition:
Transactions in foreign currencies entered into by the Company are accounted at the exchange rates prevailing on the date of the transaction.
Measurement of foreign currency items at the Balance Sheet date:
Foreign currency monetary items of the Company are restated at the closing exchange rates. Non-monetary items are recorded at the exchange
rate prevailing on the date of the transaction. Exchange differences arisingout of these translations are charged to the Statement of Profit and Loss.
i) Provisions and Contingencies
As per Accounting Standard 29, the Company creates a provision when there exists a present obligation as a result of a past event that probably
requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is
made when there is a possible obligation or a present obligation that may, but probably willnot require an outflow of resources. When there is a
possible obligation or a present obligation in respect of which likelihood of outflow of resources is remote, no provision or disclosure is made.
j) Provision for Taxation
Tax expense comprises of current tax (i.e. amount of tax for the period determined in accordance with the Income Tax Act, 1961) and deferred
tax charge or credit (reflecting the tax effects of timing differences between accountingincome and taxable income for the period).
The deferred tax charge or credit and the corresponding deferred tax liabilities or assets are recognised using the tax rates that have been enacted
or substantively enacted by the Balance Sheet date.
Deferred tax assets are recognised only to the extent there is reasonable certainty that the assets can be realized in future; however, where there is
unabsorbed depreciation or carry forward loss under taxation laws, deferred tax assets are recognised only if there is a virtual certainty of
realisation of such assets. Deferred tax assets are reviewedas at each Balance Sheet date to reassess realisation.
[201700] Notes - Government grants

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of notes on government grants explanatory [TextBlock]
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
102
[201200] Notes - Employee benefits
Disclosure of defined benefit plans [Table] ..(1)

Defined benefit plans [Axis] Domestic defined benefit plans [Member]
Defined benefit plans categories [Axis] GratuityFund
01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of defined benefit plans [Abstract]
Disclosure of defined benefit plans [LineItems]
Description of accounting policy for defined benefit plans Gratuity Fund Gratuity Fund
Description of type of plan Non Funded Non Funded
Reconciliation of changes in present value of defined benefit obligation [Abstract]
Changes in defined benefit obligation, at present value [Abstract]
Increase (decrease) through current service cost, defined benefit
40,11,132 38,37,601
obligation, at present value
Increase (decrease) through interest cost, defined benefit obligation, at
33,93,261 29,40,467
present value
Amalgamations, defined benefit obligation, at present value 0 0
Increase (decrease) through actuarial losses (gains), defined benefit
-1,73,88,958 9,51,938
Contributions by plan participants, defined benefit obligation, at present
0 0
value
Decrease through benefits paid, defined benefit obligation, at present value 55,91,205 22,89,032
Increase (decrease) through past service cost, defined benefit obligation,
0 0
at present value
Increase (decrease) through curtailments, defined benefit obligation, at
0 0
present value
Increase (decrease) through settlements, defined benefit obligation, at
0 0
present value
Increase (decrease) through net exchange differences, defined benefit
0 0
Total changes in defined benefit obligation, at present value 1,92,02,146 35,37,098
Defined benefit obligation, at present value at end of period 5,56,88,185 3,64,86,039
Defined benefit obligation arising from wholly unfunded plans 0 0
Defined benefit obligation arising from wholly or partly funded plans 0 0
Reconciliation of changes in fair value of plan assets [Abstract]
Changes in plan assets, at fair value [Abstract]
Increase (decrease) through actuarial gains (losses), plan assets, at fair
0 0
value
Amalgamations, plan assets, at fair value 0 0
Increase (decrease) through expected return, plan assets, at fair value 0 0
Decrease through benefits paid, plan assets, at fair value 0 0
Increase (decrease) through contributions by plan participants, plan
0 0
assets, at fair value
Increase (decrease) through contributions by employer, plan assets, at fair
0 0
value
Increase (decrease) through net exchange differences, plan assets, at fair
0 0
value
Increase (decrease) through settlements, plan assets, at fair value 0 0
Total changes in plan assets, at fair value 0 0
Plan assets, at fair value at end of period 0 0
Changes in reimbursement rights, at fair value [Abstract]
Increase (decrease) through actuarial gains (losses), reimbursement
0 0
rights, at fair value
Amalgamations, reimbursement rights, at fair value 0 0
Increase (decrease) through expected return, reimbursement rights, at fair
0 0
value
Decrease through benefits paid, reimbursement rights, at fair value 0 0
Increase (decrease) through contributions by plan participants,
0 0
reimbursement rights, at fair value
103
Increase (decrease) through contributions by employer, reimbursement

0 0
Increase (decrease) through net exchange differences, reimbursement
0 0
Increase (decrease) through settlements, reimbursement rights, at fair value 0 0
Total changes in reimbursement rights, at fair value 0 0
Reimbursement rights, at fair value at end of period 0 0
Recognised assets and liabilities of defined benefit plans [Abstract]
Recognised liabilities, defined benefit plan 5,56,88,185 3,64,86,039
Recognised assets, defined benefit plan 0 0
Net liability (asset) of defined benefit plans 5,56,88,185 3,64,86,039
Reconciliation of liability asset of defined benefit plans [Abstract]
Defined benefit obligation, at present value 5,56,88,185 3,64,86,039
Plan assets, at fair value 0 0
Reimbursement rights, at fair value 0 0
Unrecognised past service cost (negative past service cost) 0 0
Unrecognised assets of defined benefit plans 0 0
Other amounts recognised for defined benefit plans 0 0
Net liability (asset) of defined benefit plans 5,56,88,185 3,64,86,039
Recognised expense of defined benefit plans [Abstract]
Current service cost, defined benefit plan 40,11,132 38,37,601
Interest cost, defined benefit plan 33,93,261 29,40,467
Expected return on plan assets, defined benefit plan 0 0
Expected return on recognised assets for reimbursement right, defined
0 0
benefit plan
Actuarial gains (losses) recognised in profit or loss, defined benefit plan 0 0
Past service cost recognised in profit or loss, defined benefit plan 0 0
Effect of curtailment and settlement recognised in profit or loss, defined
-1,73,88,958 9,51,938
benefit plan
Effects of limit in AS 15 paragraph 59b 0 0
Total post-employment benefit expense, defined benefit plans 2,47,93,351 58,26,130
Description of percentage or amount which each major category
contributes to fair value of total plan assets [TextBlock]
Equity instruments amount contributed to fair value of plan assets 0 0
Debt instruments amount contributed to fair value of plan assets 0 0
Property amount contributed to fair value of plan assets 0 0
Other assets amount contributed to fair value of plan assets 0 0
Actuarial assumption [Abstract]
Actuarial assumption of discount rates 8.00% 8.25%
Actuarial assumption of expected rates of return on plan assets 0.00% 0.00%
Actuarial assumption of expected rates of return on reimbursement right
0.00% 0.00%
recognised as asset
Actuarial assumption of expected rates of salary increases 0.00% 0.00%
Actuarial assumption of medical cost trend rates 0.00% 0.00%
Other material actuarial assumptions 0.00% 0.00%
Assertion on future salary increases 10% p.a. 5% p.a.
Experience adjustments on plan assets and plan liabilities [Abstract]
Defined benefit obligation, at present value 5,56,88,185 3,64,86,039
Plan assets, at fair value 0 0
Net surplus (deficit) in plan -5,56,88,185 -3,64,86,039

01/04/2014
to
31/03/2015
Disclosure of employee benefits explanatory [TextBlock] [See below]
104
Disclosure of employee benefits explanatory [Text Block]

Employee Benefits:
In accordance with Accounting Standard 15 : Employee Benefits (revised), the Company has classified the various benefits provided for the
employees' as under:
I. Defined Contribution Plans
a. Provident Fund
b. Superannuation Fund
c. State Defined Contribution Plans
i. Employers' Contribution to Employees' State Insurance
ii. Employers' Contribution to Employees' Pension Scheme 1995
During the year, the Company has recognized the following amounts in the statement of Profit and Loss:
Year Ended Year Ended
Particulars 31st March, 2015 31st March, 2014
Rs.
Rs.
Employers' Contribution to Provident Fund 4,30,31,614 3,92,48,907
Employers' Contribution to Superannuation Fund 27,80,306 25,37,062
105
Employers' Contribution to Employees' State Insurance 43,845 8,24,955
Employers' Contribution to Employees' Pension Scheme 1995 61,90,781 38,96,891
Included in Contribution to Provident and other funds. The premium on policy for superannuation taken with Life Insurance Corporation of India
has not been paid by the Company. However, the Company has made adequate provision to cover the superannuation liability.
II. Defined Benefits Plans
Gratuity Plan (Non Funded):
In accordance with Accounting Standard 15 (Revised 2005), actuarial valuation was carried out in respect of the aforesaid defined benefit plan
based on the following assumptions:
Discount Rate (per annum) 8.00%
Rate of increase in Compensation levels 10.00% p.a.
A) Changes in the Present Value of Obligation
Rs. Rs.
Liability at the beginning of the year 3,64,86,039 32,948,941
Liability transfer on Amalgamation - -
Interest Cost 33,93,261 29,40,467
106
Current Service Cost 40,11,132 38,37,601
Settlement Cost / ( Credit) - -
Past Service Cost - -
Benefits paid (55,91,205) (22,89,032)
Acturial (gain)/loss on obligations 1,73,88,958 (9,51,938)
Present Value of Obligations at the end of the year. 5,56,88,185 3,64,86,039
Included in Provisions (Refer Note 6 and 9)
B) Amount Recognized in the Balance Sheet

Particulars
Rs. Rs.
Present Value of Obligations as at end of the year 5,56,88,185 3,64,86,039
Fair Value of Plan Assets as at the end of the year - -
Liability /(Asset) recognized in the Balance Sheet 5,56,88,185 3,64,86,039
Included in provisions (Refer Note 6 and 9)
C) Expenses Recognized in the statement of Profit and Loss
107
Year Ended
Year Ended
Particulars 31st March, 2015
31st March, 2014
Rs. Rs.
Current Service Cost 40,11,132 38,37,601
Past Service Cost - -
Interest Cost 33,93,261 29,40,467
Expected Return on Plan Assets - -
Curtailment Cost/(Credit) - -
Settlement Cost / (Credit) - -
Net Actuarial (gain) / loss recognized in the period 1,73,88,958 (9,51,938)
Total Expense recognized in the profit and Loss Account for the current period 2,47,93,351 58,26,130
Included in contribution to Provident Fund and other Funds (Refer Note 25)
D) Movements in the Liability recognized in the Balance sheet
Rs. Rs.
Opening Net Liability 3,64,86,039 3,29,48,941
108
Liability transfer on Amalgamation -
Expenses as above 2,47,93,351 58,26,130
Employer's Contribution (55,91,205) (22,89,032)
Amount Recognized in the balance Sheet 5,56,88,185 3,64,86,039
[201300] Notes - Segments

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of enterprise's reportable segments explanatory [TextBlock] [See below] [See below]
Disclosure of enterprise's reportable segments explanatory [Text Block]

The Company's operation predominantly comprises of one segment viz., manufacturing and sale of liquor and therefore the disclosure
requirements for Segment Reporting as laid out by Accounting Standard No. 17 on Segment Reporting issued by the Institute of
Chartered Accountants of India are not applicable to the Company.
Disclosure of enterprise's reportable segments explanatory [Text Block]

The Company's operation predominantly comprises of one segment viz., manufacturing and sale of liquor and therefore the disclosure
requirements for Segment Reporting as laid out by Accounting Standard No. 17 on Segment Reporting issued by the Institute of
Chartered Accountants of India are not applicable to the Company.
109
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] RP1 RP2
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Disclosure of relationship and
transactions between
related parties [Abstract]
related parties [LineItems]
TRACSTAR TRACSTAR
BKC Enterprises Private BKC Enterprises Private
Name of related party Limited Limited
INVESTMENTS PRIVATE INVESTMENTS PRIVATE
LIMITED (TRF.) LIMITED (TRF.)
residence of related INDIA INDIA INDIA INDIA
party
Permanent account number of
AADCB8317P AADCB8317P AAACT5220G AAACT5220G
related party
CIN of related party U45202MH2009PTC194091 U45202MH2009PTC194091 U67120MH1988PTC159991 U67120MH1988PTC159991
Description of nature of related party
Holding company Holding company Fellow Subsidiary company Fellow Subsidiary company
relationship
Description of nature of transactions repayment of unsecured loan
Loan taken, interest payment
with related & interest paid on unsecured
etc.
Purchases business advances given
party loan
Related party transactions [Abstract]
Purchases of goods related party
24,28,25,373
transactions
Advances given during year related
party (A) 6,25,00,000 25,00,00,000 78,99,40,618
transactions
Advances taken during year related
party 25,00,00,000 87,16,36,225
transactions
Interest paid during year related
party 9,75,00,005 9,87,50,006 0
transactions
Reimbursement of expenses
incurred on
behalf of company during year 12,35,710 0
related
party transactions
Other related party transactions
57,30,000
expense
Outstanding balances for related
party
transactions [Abstract]
Amounts payable related party
62,83,22,761 0
transactions
Amounts receivable related party
0 41,64,269
transactions
Amount written off during period in
respect 0 0 0 0
of debts due from related parties
Amount written back during period
in respect 0 0 0 0
of debts due to related parties
Footnotes
(A) repayment of unsecured loan
110

01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
NV DISTILLERIES &
WALES DISTILLER PVT WALES DISTILLER PVT Henkell & Company India
Name of related party LTD LTD
BREWERIES (AP)
Private Limited
PRIVATE LIMITED
residence of related INDIA INDIA INDIA INDIA
party
Permanent account number of
AAACW9297J AAACW9297J AACCN8653R AABCH8250R
related party
CIN of related party U15531MH2006PTC262354 U15531MH2006PTC262354 U15549DL2007PTC167600 U15549MH2006PTC166229
Description of nature of related
Subsidiary company Subsidiary company Subsidiary company Joint venture
party relationship
Description of nature of transactions receipt of business surplus, unsecured loan given,
payment of bottling charges,
with related sale of material & sale of
business advances given investment, receipt of business surplus payment
party interest
Fixed Assets
Related party transactions
[Abstract]
Revenue from sale of goods
related party 2,67,79,365 2,33,76,647 0
transactions
Sales of tangible assets related
party 3,38,23,116
transactions
Services received related party
2,93,60,040 0
transactions
Revenue from rendering of
services related 18,57,37,552 0
party transactions
Advances given during year
related party 4,88,68,181 7,45,41,129 0
transactions
Interest received during year
related party 42,78,654
transactions
Transfers under finance
agreements related
party transactions [Abstract]
Equity contributions made under
finance
1,00,000
agreements related party
transactions
(A) 4,41,20,520
expense
(B) 33,45,73,331
income
Outstanding balances for related
party
4,88,68,181 0
transactions
respect 0 0 0 0
Amount written back during period
in respect 0 0 0 0
111
Footnotes
(A) payment of bottling charges
(B) receipt of business surplus

01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
DECCAN STAR UNOKOTI BOTTLING RAYONYARNS IMPORT
ORIENTAL RADIOS
Name of related party DISTILLERIES INDIA
PRIVATE LIMITED
AND BEVERAGE COMPANY PRIVATE
PRIVATE LIMITED PRIVATE LIMITED LIMITED
Country of incorporation or residence
of related INDIA INDIA INDIA INDIA
party
Permanent account number of related
AAECD9053B AAACO1394A AAACU8498F AACCR1258A
party
CIN of related party U15492TG2013PTC090743 U32200MH1938PTC002773 U15511TR2006PTC008143 U17110MH1954PTC009219
Enterprises which are Enterprises which are
owned, or have significant owned, or have significant
Description of nature of related party
Subsidiary company influence of or are partners Subsidiary company influence of or are partners
relationship with Key management with Key management
personnel and their relatives personnel and their relatives
Description of nature of transactions investment, receipt of
loan taken and office taken
with related investment
on rent
business surplus, payment office taken on lease
party of bottling charges
Leases as lessor related party
15,00,000 1,20,000
transactions
Advances given during year related
party 1,36,000
transactions
Interest paid during year related
party 7,50,000
transactions
Reimbursement of expenses
incurred on
behalf of company during year 1,65,012 11,789
related
party transactions
Transfers under finance agreements
related
Equity contributions made under
finance
1,00,000 2,74,47,900
agreements related party
transactions
(A) 4,27,250
expense
(B) 63,36,088
income
Outstanding balances for related party
Amounts payable related party
50,62,500
transactions
5,62,211
transactions
respect 0 0 0 0
Amount written back during period in
respect 0 0 0 0
112
Footnotes
(A) payment of bottling charges
(B) receipt of business surplus

01/04/2014
01/04/2013 01/04/2014 01/04/2013
to to to
to
31/03/2014 31/03/2015 31/03/2014
31/03/2015
Disclosure of relationship and transactions between
Allied
Blenders and
Distillers STARVOICE PROPERTIES SURJI AGRO FOODS SURJI AGRO FOODS
Name of related party International PRIVATE LIMITED PRIVATE LIMITED PRIVATE LIMITED
General
LLC.
Country of incorporation or residence of related UNITED
ARAB INDIA INDIA INDIA
party EMIRATES
Permanent account number of related party AAHCS6433P AAHCS3782K AAHCS3782K
CIN of related party U70100MH2002PTC135761 U15135WB2003PTC096417 U15135WB2003PTC096417
Enterprises which are owned, Enterprises which are Enterprises which are
or have significant influence owned, or have significant owned, or have significant
Description of nature of related party relationship Joint venture of or are partners with Key influence of or are partners influence of or are partners
management personnel and with Key management with Key management
their relatives personnel and their relatives personnel and their relatives
unsecured
Description of nature of transactions with related loan given, investment in shares and
investment, office premises taken on lease Investment
party loan given
receipt of
interest
Purchases of goods related party transactions 8,96,000
Leases as lessor related party transactions 6,00,000 0
Advances given during year related party
15,94,80,650 25,00,000
transactions
Interest received during year related party
61,97,416 37,671
transactions
Transfers under finance agreements related
Equity contributions made under finance
24,66,765 3,50,00,000
agreements related party transactions
Amounts payable related party transactions 31,76,400
Amounts receivable related party transactions 25,37,671
Amount written off during period in respect
0 0 0 0
Amount written back during period in respect
0 0 0 0
113

01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
UTPAL
ORIENTAL RADIOS PRIVATE KISHORE RAYONYARNS IMPORT
Name of related party LIMITED CHHABRIA COMPANY PRIVATE LIMITED
KUMAR
GAGULI
Country of incorporation or residence of related
party
Permanent account number of related party AAACO1394A AAAPC7988F AACCR1258A AARPG4164A
CIN of related party U32200MH1938PTC002773 U17110MH1954PTC009219
Enterprises which are owned, or Enterprises which are owned, or
have significant influence of or K e y have significant influence of or K e y
Description of nature of related party relationship are partners with Key Management are partners with Key Management
management personnel and their Personnel management personnel and their Personnel
relatives relatives
unsecured loan, rent paid,
Description of nature of transactions with related rent paid, other transaction, S a l a r y Salary
received aginst unsecured loan
party interest paid on unsecured loan payment payment
granted
Advances given during year related party
1,42,000
transactions
Advances taken during year related party
(A) 7,04,211
transactions
Interest paid during year related party
7,50,000
transactions
Other related party transactions expense (B) 1,45,261 (C) 1,20,000
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 31,37,89,040 5,84,43,664
0 0 0 0
0 0 0 0
Footnotes
(A) received aginst unsecured loan granted 704211
(B) rent paid 1500000 other transaction 145261
(C) RENT PAID 120000
114

01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
STARVOICE PROPERTIES DEEPAK JEETENDRA
Name of related party PRIVATE LIMITED ROY
Kishore Chhabria
HEMDEV
party
Permanent account number of related party AAHCS6433P AAAPR7703F AAAPC7988F AAVPH8601D
CIN of related party U70100MH2002PTC135761
Enterprises which are owned, or
K e y
have significant influence of or are Key Management Key Management
Description of nature of related party relationship partners with Key management
Management
Personnel Personnel
Personnel
personnel and their relatives
Description of nature of transactions with related Salary managerial
rent paid Salary Payment and
party Payment and remuneration
Purchases of goods related party transactions 0
Interest paid during year related party
3,00,000
transactions
Other related party transactions expense (A) 6,00,000
[Abstract]
Remuneration for key managerial personnel 6,22,26,317 33,23,40,524 1,43,81,356
Amounts payable related party transactions 25,00,000
0 0 0 0
0 0 0 0
Footnotes
(A) RENT PAID 600000
115

01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
DEEPAK RESHAM
Utpal Kumar N E E S H A
Name of related party SHASHIBHUSAN CHHABRIA
Ganguli CHHABRIA
ROY HEMDEV
party
Permanent account number of related party AAAPR7703F AAFPC6527P AARPG4164A ACTPC8873G
Key Management Key Management Key Management Key Management
Description of nature of related party relationship Personnel Personnel Personnel Personnel
managerial
Description of nature of transactions with related Salary Payment
remuneration, interest Salary Payment and
party and
on loan taken
Interest received during year related party
3,00,000
transactions
[Abstract]
Remuneration for key managerial personnel 6,28,37,061 45,27,925 6,15,12,424 43,09,785
0 0 0 0
0 0 0 0

Categories of related parties [Axis] RP15 RP16 RP17
01/04/2014 01/04/2014 01/04/2014
to to to
31/03/2015 31/03/2015 31/03/2015
Disclosure of relationship and transactions between related parties
[Abstract]
Disclosure of relationship and transactions between related parties
[LineItems]
Resham Chhabria
Name of related party Jeetendra Hemdev
Hemdev
Neesha Chhabria
Country of incorporation or residence of related party INDIA INDIA INDIA

Permanent account number of related party AAVPH8601D AAFPC6527P ACTPC8873G
Key Management Key Management Key Management
Description of nature of related party relationship Personnel Personnel Personnel
Transaction relating to key management personnel [Abstract]
Remuneration for key managerial personnel 1,56,70,056 48,82,744 46,45,776
Amount written off during period in respect of debts due from
0 0 0
related parties
Amount written back during period in respect of debts due to
0 0 0
related parties

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)
116
[201400] Notes - Leases
Disclosure of minimum finance lease payments and present value by lessee [Table] ..(1)
Maturity [Axis] Aggregated time bands [Member] Not later than one year [Member]
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Disclosure of finance lease and operating lease by
lessee [Abstract]
Disclosure of finance lease by lessee [Abstract]
Disclosure of minimum finance lease payments
and present value by lessee [Abstract]
Disclosure of finance lease by lessee
[LineItems]
Minimum finance lease payments payable 14,95,16,057 18,90,82,990 3,93,83,930 2,90,15,318
Disclosure of minimum finance lease payments and present value by lessee [Table] ..(2)
Later than one year and not later than Later than five
Maturity [Axis]
five years [Member] years [Member]
31/03/2015 31/03/2014 31/03/2014
Disclosure of finance lease and operating lease by lessee [Abstract]
Disclosure of finance lease by lessee [Abstract]
Disclosure of minimum finance lease payments and present value by
lessee [Abstract]
Disclosure of finance lease by lessee [LineItems]
Minimum finance lease payments payable 11,01,32,127 10,05,82,733 5,94,84,939

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of leases explanatory [TextBlock] [See below]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
117
Disclosure of leases explanatory [Text Block]

Assets taken on operating lease
a) The Company has taken certain premises on an operating lease. The lease rentals are payable by the Company on a monthly basis.
b) Future minimum lease rentals payable as at 31st March, 2015 as per the lease agreements:
As at 31st March, 2015 As at 31st March, 2014
Rs. Rs.
3,93,83,930 2,90,15,318
i) Not later than one year
11,01,32,127 10,05,82,733
ii) Later than one year and not later
than five years
iii) Later than five years

- 5,94,84,939
[300300] Notes - Earnings per share

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of earnings per share explanatory [TextBlock]
Weighted average shares and adjusted weighted average shares [Abstract]
Basic weighted average shares [shares] 97,80,000 [shares] 97,80,000
Adjusted weighted average shares [shares] 97,80,000 [shares] 97,80,000
Diluted weighted average shares [shares] 97,80,000 [shares] 97,80,000
Adjustments of numerator to calculate basic earnings per share [Abstract]
Numerator to calculate basic earnings per share 0 0
Adjustments to reconcile numerator to calculate basic
earning per share to net profit or loss as per statement of 0 0
profit or loss
Adjustments of numerator to calculate diluted earnings per share [Abstract]
118
[202800] Notes - Subsidiary information
Details of subsidiaries [Table] ..(1)

Subsidiaries [Axis] Sub1 Sub2 Sub3 Sub4
01/04/2014 01/04/2014 01/04/2014 01/04/2014
to to to to
31/03/2015 31/03/2015 31/03/2015 31/03/2015
Details of subsidiaries [Abstract]
Details of subsidiaries [LineItems]
UNOKOTI BOTTLING DECCAN STAR NV DISTILLERIES &
WALES DISTILLER PVT
Name of subsidiary LTD
AND BEVERAGE DISTILLERIES INDIA BREWERIES (AP)
PRIVATE LIMITED PRIVATE LIMITED PRIVATE LIMITED
Country of incorporation or residence
of subsidiary
CIN of subsidiary company U15531MH2006PTC262354 U15511TR2006PTC008143 U15492TG2013PTC090743 U15549DL2007PTC167600
PAN of subsidiary company AAACW9297J AAACU8498F AAECD9053B AACCN8653R
Section under which company became
Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii) Section 2(87)(ii)
subsidiary
Whether subsidiary has filed balance
Yes Yes Yes No
sheet
SRN of filing of balance sheet by
Q67053579 Q67049551 Q67041855
subsidiary
Reason if no filing has been made by Yet to be approved by
subsidiary MCA SRN no.Q67033712
Whether financial year of subsidiary
different from financial year of holding
No No No No
company
Financial year of subsidiary [Abstract]
Start date of accounting period of
01/04/2014 01/04/2014 01/04/2014 01/04/2014
subsidiary
End date of accounting period of
31/03/2015 31/03/2015 31/03/2015 31/03/2015
subsidiary
Percentage of shareholding in
100.00% 100.00% 100.00% 100.00%
subsidiary
Key information about subsidiary
[Abstract]
Reporting currency of subsidiary INR INR INR INR
Exchange rate as applicable for
0 0 0 0
subsidiary
Share capital of subsidiary 0 0 0 0
Reserves and surplus of subsidiary 0 0 0 0
Total assets of subsidiary 0 0 0 0
Total liabilities of subsidiary 0 0 0 0
Investment of subsidiary 0 0 0 0
Turnover of subsidiary 0 0 0 0
Profit before tax of subsidiary 0 0 0 0
Provision for tax of subsidiary 0 0 0 0
Profit after tax of subsidiary 0 0 0 0
Proposed dividend of subsidiary 0 0 0 0

01/04/2014
to
31/03/2015
Disclosure of subsidiary information explanatory [TextBlock] [See below]
Whether company has subsidiary companies Yes
Number of subsidiary companies 4
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
119
Disclosure of subsidiary information explanatory [Text Block]

The Company has a joint venture with Henkell and Sohnlein Sektellereien KG, Germany through the Joint Venture Company - Henkell and
Company India Pvt Ltd, incorporated in India. The Company holds 50% ownership interest in the above Joint Venture.
The proportionate share of the Company in theassets, liabilities , income and expenditure of the jointly controlled entity based on the latest
audited financial statements for the year ended 31st March, 2014 of the Joint Venture Company is as under:
As at As at
Particulars
Rs. Rs.
Assets 21,32,094 67,60,079
Liabilities 5,26,100,16 4,56,55,907
Share of Loss 12,83,77,922 11,67,95,827
Income 8,10,468 8,28,296
Expenditure 78,73,139 97,49,038
43. The Company is in process of reconciling balances with Contract Bottling Units up to 31st March, 2015. Necessary adjustment entries, if
any, will be passed on completion of the reconciliation process. However these adjustment entries are not expected to be material.
44. Business Surplus from tie-up units as reflected in Note 20 of financial statement is the net contribution generated from the sales made
by our Contract Bottling Units (CBUs) in many states.
The Company has entered into manufacturing arrangements with CBUs in different states for manufacture and marketing of its own IMFL
brand.
As per the agreement with CBUs, the Company is entirely responsible for manufacturing and marketing of its own IMFL brand with the help of
infrastructure/manufacturing facilities of these CBUs. Manufacturing at each CBU's is carried out under the strict and controlled supervision of
Company's dedicated personnel. Marketing, sales and collection is the responsibility of the Company.
Accordingly, the Company is considering appropriate to disclose following unaudited financial data of such activities:
Particulars Amount in Rs.
Gross Sales 3085,55,64,279 19,97,61,70,318
120
Net Sales 14809342913 12,22,44,61,158
Cost of Sales 789,67,91,363 7,25,23,93,659
Expenses 86,65,51,262 54,89,66,069
Income 604,60,00,288 4,42,31,01,430
The balance due from Bottling Tie-up Units under the arrangement of Rs. 326,39,60,207 (previous year Rs. 2,43,51,59,235 ) is included under
advances recoverable. This is on account of the financing by the Company of inventories, debtors and other current assets net of current liabilities
on behalf of the units.
[201900] Notes - Income taxes

31/03/2015 31/03/2014
Disclosure of notes on income taxes explanatory [TextBlock]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax assets [Abstract]
Deferred tax asset, employee benefits 5,69,59,753 4,20,80,381
Deferred tax asset, provision doubtful debts 1,25,115 0
Deferred tax asset, unabsorbed depreciation 84,28,639 0
Total deferred tax assets 6,55,13,507 4,20,80,381
Components of deferred tax liabilities [Abstract]
Deferred tax liability, depreciation 0 23,44,713
Deferred tax liability, other 37,85,998 19,33,593
Total deferred tax liabilities 37,85,998 42,78,306
[202400] Notes - Investments in associates

01/04/2014
to
31/03/2015
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No
Whether company has associates liquidated or sold during year No
121
[202500] Notes - Financial reporting of interests in joint ventures
Disclosure of interests in significant joint ventures [Table] ..(1)

Interests in significant joint ventures [Axis] JV1 JV2 JV3
01/04/2014 01/04/2014 01/04/2014
to to to
31/03/2015 31/03/2015 31/03/2015
Disclosure of interests in significant joint ventures [Abstract]
Disclosure of interests in significant joint ventures [LineItems]
Jointly controlled
Form of joint venture operations
Jointly controlled operations Jointly controlled operations
Description of interest in significant joint venture Joint Venture Joint Venture Joint Venture
Proportion of ownership interest in jointly controlled entity 50.00% 50.00% 50.00%
Number of shares held of joint venture [shares] 147 [shares] 55,00,000 [shares] 77,90,000
Amount of investment in joint venture 24,66,765 5,50,00,000 7,79,00,000
Allied Blenders
and Distillers
SURJI AGRO FOODS Henkell & Company India
Name of jointly controlled entity International
PRIVATE LIMITED Private Limited
General Trading
LLC
Country of incorporation or residence of jointly controlled UNITED ARAB
INDIA INDIA
entity EMIRATES
CIN of joint venturer U15135WB2003PTC096417 U15549MH2006PTC166229
PAN of joint venturer AAHCS3782K AABCH8250R
Whether joint venture has been considered in consolidation No No No
Companies with
single foreign
Companies with single Companies with single
subsidiaries
foreign subsidiaries foreign subsidiaries
exempted form
Reason why joint venture is not consolidated filing CFS for
exempted form filing CFS exempted form filing CFS
for fiscal year 2014-15- as for fiscal year 2014-15- as
fiscal year
per MCA circular per MCA circular
2014-15- as per
MCA circular
Net worth attributable to shareholding as per latest audited
-3,69,91,328 -5,10,26,998
balance sheet joint venture
Profit (loss) for year joint venture 13,85,718 -10,98,152
Profit (loss) for year joint venture considered in
13,85,718 -10,98,152
consolidation

01/04/2014
to
31/03/2015
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures Yes
Disclosure of interests in significant joint ventures explanatory
[TextBlock]
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
122
[202700] Notes - Cash flow statements

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 5,09,48,334 90,74,642
Total cash and cash equivalents 5,09,48,334 90,74,642
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 17,20,48,459 14,90,07,778
Total income taxes paid (refund) 17,20,48,459 14,90,07,778
123
[100200] Statement of profit and loss

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 1,511,92,56,653 1,052,95,82,115
Revenue from sale of services 0 0
Other operating revenues 613,08,84,730 446,88,56,102
Excise duty 716,31,14,266 486,65,73,269
Total revenue from operations other than finance company 1,408,70,27,117 1,013,18,64,948
Total revenue from operations 1,408,70,27,117 1,013,18,64,948
Other income 7,34,88,073 7,59,58,405
Total revenue 1,416,05,15,190 1,020,78,23,353
Expenses [Abstract]
Cost of materials consumed 363,40,85,258 267,82,96,307
Purchases of stock-in-trade 176,42,31,706 110,60,48,449
Changes in inventories of finished goods, work-in-progress and
-4,55,67,793 -88,78,820
stock-in-trade
Employee benefit expense 124,13,59,735 105,59,31,933
Finance costs 62,76,26,239 43,07,45,181
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 10,99,06,068 6,48,71,456
Amortisation expense 1,84,22,813 7,32,652
Total depreciation, depletion and amortisation expense 12,83,28,881 6,56,04,108
CSR expenditure 0 0
Other expenses 591,54,88,838 448,68,38,489
Total expenses 1,326,55,52,864 981,45,85,647
Total profit before prior period items, exceptional items, extraordinary
89,49,62,326 39,32,37,706
items and tax
Exceptional items before tax -7,79,00,000 0
Total profit before extraordinary items and tax 81,70,62,326 39,32,37,706
Extraordinary items before tax 0 0
Total profit before tax 81,70,62,326 39,32,37,706
Tax expense [Abstract]
Current tax 40,03,77,353 9,11,31,442
Deferred tax -2,20,94,863 1,49,35,492
Total tax expense 37,82,82,490 10,60,66,934
Total profit (loss) for period from continuing operations 43,87,79,836 28,71,70,772
Total profit (loss) for period before minority interest 43,87,79,836 28,71,70,772
Total profit (loss) for period 43,87,79,836 28,71,70,772
Earnings per equity share [Abstract]
Basic earning per equity share [shares] 38.4 [shares] 23.12
Diluted earnings per equity share [shares] 38.4 [shares] 23.12
Basic earning per equity share before extraordinary items [shares] 38.4 [shares] 23.12
Diluted earnings per equity share before extraordinary items [shares] 38.4 [shares] 23.12
Nominal value of per equity share [shares] 10 [shares] 10
124
[300500] Notes - Subclassification and notes on income and expenses

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from sale of products [Abstract]
Revenue from sale of products [Abstract]
Revenue from sale of products, gross 1,511,92,56,653 1,052,95,82,115
Returns on revenue from sale of products 0 0
Total revenue from sale of products 1,511,92,56,653 1,052,95,82,115
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Brokerage discounts rebates on revenue from sale of services 0 0
Returns on revenue from sale of services 0 0
Other allowances deductions on revenue from sale of services 0 0
Total revenue from sale of services 0 0
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues (A) 613,08,84,730 (B) 446,88,56,102
Total other operating revenues 613,08,84,730 446,88,56,102
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments (C) 2,77,65,330 (D) 1,61,45,239
Total interest income on current investments 2,77,65,330 1,61,45,239
Total interest income 2,77,65,330 1,61,45,239
Dividend income [Abstract]
Dividend income long-term investments [Abstract]
Dividend income long-term investments from subsidiaries 0 0
Dividend income long-term equity securities 0 0
Dividend income long-term mutual funds 0 0
Dividend income long-term investments from others 0 0
Total dividend income long-term investments 0 0
Total dividend income 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
14,94,378 0
income
Surplus on disposal, discard, demolishment and destruction of
0 3,68,789
depreciable tangible asset
Excess provisions bad doubtful debts advances written back 39,65,746 14,72,053
Income export incentives 4,02,62,619 5,79,72,324
Total other non-operating income 4,57,22,743 5,98,13,166
Total other income 7,34,88,073 7,59,58,405
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 8,48,42,852 4,08,20,575
Interest expense long-term loans, others 0 0
Total interest expense long-term loans 8,48,42,852 4,08,20,575
Interest expense short-term loans [Abstract]
Interest expense short-term loans, banks 25,45,73,774 21,74,54,260
Interest expense short-term loans, others 0 0
Total interest expense short-term loans 25,45,73,774 21,74,54,260
Interest expense deposits 0 0
Interest expense debt securities 0 0
Interest expense other borrowings 15,55,59,393 13,89,90,046
Interest expense borrowings 0 0
Interest lease financing 0 0
125
Other interest charges (E) 13,26,50,220 (F) 3,34,80,300

Total interest expense 62,76,26,239 43,07,45,181
Total finance costs 62,76,26,239 43,07,45,181
Employee benefit expense [Abstract]
Salaries and wages 113,52,96,215 97,47,12,671
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 5,68,21,271 5,33,28,846
Total contribution to provident and other funds 5,68,21,271 5,33,28,846
Staff welfare expense 4,92,42,249 2,78,90,416
Total employee benefit expense 124,13,59,735 105,59,31,933
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 1,35,96,342 66,69,124
Power and fuel 1,98,74,507 2,07,23,118
Rent 11,83,85,136 13,38,84,100
Repairs to building 12,09,662 48,30,305
Repairs to machinery 41,68,205 40,51,859
Insurance 1,49,57,548 98,26,368
Rates and taxes excluding taxes on income [Abstract]
Cost taxes other levies by government local authorities 5,69,55,007 6,85,11,236
Total rates and taxes excluding taxes on income 5,69,55,007 6,85,11,236
Travelling conveyance 15,34,12,781 14,36,99,287
Legal professional charges 12,53,05,299 7,36,97,928
Directors sitting fees 0 0
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 0 0
Commission to directors 0 0
Other benefits to directors 0 0
Total remuneration to directors 0 0
Remuneration to managers [Abstract]
Salary to managers 0 0
Commission to managers 0 0
Other benefits to managers 0 0
Total remuneration to managers 0 0
Total managerial remuneration 0 0
Donations subscriptions 3,21,116 10,34,607
Bank charges 57,37,797 34,38,242
Commission paid sole selling agents 30,36,53,923 9,05,14,296
Cost repairs maintenance other assets 6,87,36,470 5,23,92,576
Cost information technology [Abstract]
Cost software 0 0
Cost hardware 0 0
Cost communication connectivity 0 0
Total cost information technology 0 0
Cost water charges 68,44,584 65,07,700
Cost royalty 58,68,000 58,68,020
Provision bad doubtful debts created 3,68,093 0
Provision bad doubtful loans advances created 0 0
Write-off assets liabilities [Abstract]
Miscellaneous expenditure written off [Abstract]
Financing charges written off 0 0
Voluntary retirement compensation written off 0 0
Technical know-how written off 0 0
Other miscellaneous expenditure written off 0 0
Total miscellaneous expenditure written off 0 0
Bad debts written off 0 0
Bad debts advances written off 1,27,46,980 37,56,623
Total write-off assets liabilities 1,27,46,980 37,56,623
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
28,845 0
tangible asset
Payments to auditor [Abstract]
Payment for audit services 19,60,000 16,18,000
Total payments to auditor 19,60,000 16,18,000
126
Miscellaneous expenses (G) 500,13,58,543 (H) 385,58,15,100

Total other expenses 591,54,88,838 448,68,38,489
Current tax [Abstract]
Current tax pertaining to previous years 6,42,22,353 -2,03,28,558
Current tax pertaining to current year 33,61,55,000 11,14,60,000
MAT credit recognised during year 0 0
Total current tax 40,03,77,353 9,11,31,442
Footnotes
(A) Business Surplus from Tie-up Units 6,04,60,00,288 Royalty 1,56,56,728 Service Income on Export Sales 8,10,555 Scrap and Other
Sales 2,42,01,907 Miscellaneous Income 4,42,15,252
(B) Business Surplus from Tie-up Units 4,42,31,01,430 Royalty 1,16,99,522 Service Income on Export Sales 26,11,978 Scrap and Other
Sales 2,47,44,872 Miscellaneous Income 66,98,300
(C) Interest on Deposits with Bank 97,75,837 Interest Others 1,79,89,493
(D) Interest on Deposits with Bank 63,50,585 Interest Others 97,94,654
(E) Loan Processing Fee 10,83,05,220 Interest on Income tax 2,43,45,000
(F) Loan Processing Fee 31640300 Interest on Income tax 1840000
(G) Excise Levies and Escort Charges 13,66,79,445 Import Fee 26,68,617 Bottling Charges 1,09,85,98,819 Selling and Distribution
Expenses 49,46,20,997 Sales and Business Promotion 2,90,85,14,614 Cash Discount 26,65,81,423 Miscellaneous Expenses 9,36,94,628
(H) Excise Levies and Escort Charges 9,58,08,616 Import Fee 22,09,238 Bottling Charges 710,378,896 Selling and Distribution
Expenses 345,290,722 Sales and Business Promotion 2,40,54,04,661 Cash Discount 19,42,17,211 Miscellaneous Expenses 819,37,386
Foreign Exchange Loss (net) - 205,68,370
[300600] Notes - Additional information statement of profit and loss
Details of goods purchased [Table] ..(1)

Categories of goods purchased [Axis] Goods purchased [Member] Goods purchased 1 [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
Additional information on profit and loss account
[Abstract]
Additional details in case of manufacturing companies
[Abstract]
Details of goods purchased [Abstract]
Details of goods purchased [LineItems]
Indian Made Indian Made Foreign
Description of goods purchased Foreign Liquor Liquor
Total goods purchased 176,42,31,706 110,60,48,449 102,81,04,317 67,16,42,109
Details of goods purchased [Table] ..(2)

Categories of goods purchased [Axis] Goods purchased 2 [Member]
01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Additional information on profit and loss account [Abstract]
Additional details in case of manufacturing companies [Abstract]
Details of goods purchased [Abstract]
Details of goods purchased [LineItems]
Concentrated Concentrated
Description of goods purchased Alcoholic Beverages Alcoholic Beverages
Total goods purchased 73,61,27,389 43,44,06,340
127
Details of raw materials consumed [Table] ..(1)

Categories of raw materials consumed [Axis] Raw materials consumed [Member] Raw materials consumed 1 [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
[Abstract]
Details of raw materials consumed [Abstract]
Details of raw materials consumed [LineItems]
Description of raw materials category Neutral Spirit Neutral Spirit
Total raw materials consumed 363,40,85,258 267,82,96,307 150,48,47,659 94,29,41,717

Categories of raw materials consumed [Axis] Raw materials consumed 2 [Member] Raw materials consumed 3 [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
[Abstract]
Description of raw materials category Malt Spirit Malt Spirit Grape Spirit Grape Spirit
Total raw materials consumed 19,08,11,070 11,92,96,115 27,61,605 52,01,544

Categories of raw materials consumed [Axis] Raw materials consumed 4 [Member] Raw materials consumed 5 [Member]
01/04/2014 01/04/2013 01/04/2014 01/04/2013
to to to to
31/03/2015 31/03/2014 31/03/2015 31/03/2014
[Abstract]
[Abstract]
Chemicals and Chemicals and
Description of raw materials category Rectified Spirit Rectified Spirit
Essences Essences
Total raw materials consumed 7,54,22,321 18,99,83,239 2,22,23,387 1,55,14,568

Categories of raw materials consumed [Axis] Raw materials consumed 6 [Member]
01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Additional information on profit and loss account [Abstract]
Additional details in case of manufacturing companies [Abstract]
Description of raw materials category Packing Materials Packing Materials
Total raw materials consumed 183,80,19,216 140,53,59,124
128

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods -1,56,24,221 -2,67,87,329
Changes in inventories of work-in-progress -2,93,37,827 35,29,156
Changes in inventories of stock-in-trade 98,27,290 -38,73,814
Changes in other inventories -1,04,33,035 1,82,53,167
Total changes in inventories of finished goods, work-in-progress and
-4,55,67,793 -88,78,820
stock-in-trade
Exceptional items before tax -7,79,00,000 0
Tax effect of exceptional items 0 0
Total exceptional items -7,79,00,000 0
Attachment of property of enterprise 0 0
Earthquake 0 0
Other items extraordinary 0 0
Total extraordinary items before tax 0 0
Tax effect of extraordinary items 0 0
Total extraordinary items 0 0
Total exceptional and extraordinary items -7,79,00,000 0
Provision for dimunition
Details of nature of exceptional items in value of investment in
Joint Venture
Value of imports of raw materials 33,06,98,169 17,24,68,014
Value of imports of components and spare parts 0 0
Value of imports of capital goods 1,54,43,549 10,10,697
Total value of imports calculated on CIF basis 34,61,41,718 17,34,78,711
Expenditure on royalty 50,00,000 50,00,020
Expenditure on know-how 0 0
Expenditure on professional and consultation fees 86,100 0
Expenditure on interest 1,80,22,462 0
Expenditure on other matters (A) 6,04,43,407 (B) 5,33,98,066

Expenditure on dividend paid 0 0
Total expenditure in foreign currency 8,35,51,969 5,83,98,086
Final dividend remitted in foreign currency 0 0
Interim dividend remitted in foreign currency 0 0
Special dividend remitted in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Earnings on interest 0 0
Earnings on dividend 0 0
Total earnings on interest and dividend 0 0
Earnings on other income 0 0
Total earnings in foreign currency 0 0
Domestic sale manufactured goods 1,422,85,99,110 974,85,11,943
Domestic sale traded goods 0 0
Total domestic turnover goods, gross 1,422,85,99,110 974,85,11,943
Export sale manufactured goods 89,06,57,543 78,10,70,172
Export sale traded goods 0 0
Total export turnover goods, gross 89,06,57,543 78,10,70,172
Total revenue from sale of products 1,511,92,56,653 1,052,95,82,115
Domestic revenue services 0 0
Export revenue services 0 0
Total revenue from sale of services 0 0
Expenditure on corporate social responsibility activities as per
5,00,000 0
guidelines
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
Footnotes
(A) Sales Promotion and Advertisements - 5,23,32,789 Training and Development - 48,72,900 Others - 32,37,718
(B) Sales Promotion and Advertisements - 4,75,02,456 Others - 58,95,610
129
[300100] Notes - Revenue

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of revenue explanatory [TextBlock] [See below] [See below]
Disclosure of revenue explanatory [Text Block]

Revenue Recognition
130
Disclosure of revenue explanatory [Text Block]

Revenue Recognition
[202200] Notes - Effects of changes in foreign exchange rates

31/03/2015 31/03/2014
Disclosure of notes on effect of changes in foreign exchange rates
explanatory [TextBlock]
Details of change in classification of significant foreign operation
[Abstract]
Impact of change in classification of significant foreign operation
0 0
on shareholders' fund
131
[300700] 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] KMP1 KMP2
01/04/2014 01/04/2014
to to
31/03/2015 31/03/2015
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]
UTPAL KUMAR
Name of key managerial personnel or director DEEPAK ROY
GANGULI
Director identification number of key managerial personnel or director 00178236 00067083
Permanent account number of key managerial personnel or director AARPG4164A
Date of birth of key managerial personnel or director 25/12/1951 14/04/1945
Whole Time Whole Time
Designation of key managerial personnel or director Director Director
B.A (Hons), DMS
Qualification of key managerial personnel or director (USA)
F.C.A.
Shares held by key managerial personnel or director [shares] 4.25 [shares] 0

Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 6,28,37,061 6,40,09,924
Gross salary to key managerial personnel or director 6,28,37,061 6,40,09,924
Total key managerial personnel or director remuneration 6,28,37,061 6,40,09,924

01/04/2014
to
31/03/2015
Disclosure of key managerial personnels and directors and remuneration Textual information (25)
to key managerial personnels and directors explanatory [TextBlock] [See below]
132
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors
explanatory [Text Block]
a) Key Management Personnel:
i) Kishore Chhabria
ii) Bina K Chhabria
iii) Deepak Roy
iv) Utpal Kumar Ganguli
v) Jeetendra Hemdev
vi) Resham Chhabria Hemdev
vii) Neesha Chhabria
[301000] Notes - Corporate social responsibility
Classification of CSR spending [Table] ..(1)

Classification of CSR spending [Axis] CSR1
01/04/2014
to
31/03/2015
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 [LineItems]
Rajni Patel
CSR project or activity identified Memerial
Foundation
Poverty, hunger,
Sector in which project is covered malnutrition
Whether projects or programs undertaken in local area or other Nagpur
Name of state or union territory where projects or programs was undertaken Maharashtra
Name of district where projects or programs was undertaken Nagpur
Budget amount outlay project or program wise 0
Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 5,00,000
Total amount spent on projects or programs 5,00,000
Mode of amount spent Direct
133

01/04/2014 01/04/2013
to to
31/03/2015 31/03/2014
Disclosure of corporate social responsibility explanatory [TextBlock] [See below]
N.A.
Whether provisions of corporate social responsibility are applicable on

Yes No
company
As per Text Block

Disclosure of composition of CSR committee [TextBlock] 30100
Whether company has written CSR policy No No

Details CSR policy [TextBlock] [See below]
Prescribed CSR expenditure 5,00,000 0
Amount CSR to be spent for financial year 5,00,000 0
Amount unspent CSR 0 0
Disclosure of corporate social responsibility explanatory [Text Block]

CORPORATE SOCIAL RESPONSIBILITY INITIATIVES :
As per Section 135 of the Companies Act, 2013, the Board has constituted a Corporate Social Responsibility (CSR) Committee consisting of Mr.
U. K. Ganguli, Mr. Deepak Roy and Mr. Jeetendra Hemdev as members of the said Committee. During fiscal 2015, the CSR Committee met on
05th August 2014. The Company has incurred expenditure of a sum of Rs. 5,00,000 during the year under review for activities specified in
section 135 of the Companies Act, 2013.
134
Details CSR policy [Text Block]

ALLIED BLENDERS AND DISTILLERS PRIVATE LIMITED
Corporate Social Responsibility Policy
POLICY ON CORPORATE SOCIAL RESPONSIBILITY
INTRODUCTION:-
Corporate Social Responsibility (CSR) is the Company's commitment to its stakeholders to conduct business in an economically,
socially and environmentally sustainable manner that is transparent and ethical.
Allied Blenders And Distillers Private Limited believes that corporate development has to be inclusive and every corporate has to be responsible
for the development of a just and humane society that can build a national enterprise. The Company commits itself to contribute to the society in
all ways possible for the organization.
With the promulgation of the Companies Act, 2013 (Act) on September 2013 and the notification of Section 135 of the Act read with Schedule
VII to the Act, dealing with the aspect of corporate social responsibility as also of the Rules laid down to
such effect, which have come into force on the 1st day of April, 2014 (the CSR Rules), it has become mandatory for the corporate
entities falling with the purview of the limits as to Networth, Turnover or Profitability as laid down in the said
section read with the CSR Rules, to undertake any one or more of the activities as laid down thereunder, towards the discharge of their
responsibility towards the society in general (the Corporate Social Responsibility or briefly CSR).
The Company being a corporate entity falling within the purview of Section 135 of the Act read with CSR Rules, the Committee constituted by
the Board of Directors of the Company (Board), has in exercise of its authority and discharge of its
responsibility, formulated a CSR Policy, which has been approved by the Board as the Corporate Social Responsibility Policy of the
Company, elaborated as under:
DEFINITIONS :-
1. Company: - means Allied Blenders And Distillers Private Limited
2. Board:- means Board of Directors of the Company.
3. Corporate Social Responsibility or CSR means and includes but is not limited
to:-
i) Projects or programs relating to activities specified in Schedule VII to the Companies Act, 2013; or
ii) Projects or programs relating to activities undertaken by the Company in pursuance of the recommendations of the CSR Committee and
approved by the Board as per this policy.
4. CSR Committee means Corporate Social Responsibility Committee constituted by the Board pursuant to Section 135 of the
Companies Act, 2013.
5. Net Profit means the net profit of the Company as per its financial statement prepared in accordance with the applicable provisions of the
Companies Act, 2013, but shall not include the following, namely:-
i) Any profit arising from any overseas branch or branches of the Company, whether operated as a separate Company or otherwise, and
ii) Any dividend received from other companies in India, which are covered under and complying with the provisions of Section 135 of the
Companies Act, 2013.
Words and expressions used in this policy and not defined herein but defined under the Companies Act, 2013 shall have the meanings
respectively assigned to them therein.
6. CSR CONTRIBUTION :-
The contribution by the Company in any financial year towards CSR Activities shall be a minimum of 2% of its average Net Profits for three
immediately preceding financial years.
7.FUNCTIONING OF THE COMMITTEE :-
The Committee towards effectuation and implementation of the CSR Activities shall identify and recommend the specific CSR activity
(ies) to the Board of Directors of the Company (Board) for its consideration and approval. Based on the approval of the Board, required
funds shall be infused into the Board approved CSR activities. The same shall constitute the CSR Contribution of the Company for the relevant
135
financial year.
The Company shall undertake the CSR activities directly. The Board may, in the future, decide to undertake and implement its CSR activities
136
through a registered trust or registered society or a Section 8 company (Non-profit entity). In case the trust, society or a Section 8 company
is not established by the company or its holding or subsidiary or associate company, then such
an entity will need to have a 3 years track record of undertaking similar projects or programmes.
8. TREATMENT OF SURPLUS ARISING OUT OF CSR ACTIVITIES :-

It is hereby explicitly stated that any surplus arising out of the CSR Activities shall not form a part of the business profits of the Company.
9.OVERALL IMPROVEMENT IN FUNCTIONING AND IN DISCHARGE OF CSR :-

The Committee shall from time to time explore the ways and means whereby improvements, which need to be brought about towards the
discharge of CSR by the Company are identified and steps taken to ensure that measures necessary to effectuate the areas of improvement
so identified are taken in the right earnest.
10. CORPORATE SOCIAL RESPONSIBILITIES (CSR) ACTIVITIES:-

It means any one or more of the following objectives / purposes being pursued / undertaken / to be undertaken by the Company either
directly or through a registered trust or registered society or a Section 8 company (Non-profit entity).
The Company may undertake any of the following activities as its CSR activities:
(i) Eradicating hunger, poverty and malnutrition, promoting preventive health care and sanitation and making available safe drinking water;
(ii) Promoting education, including special education and employment enhancing vocational skills especially among children, women, elderly
and the differently abled and livelihood enhancement projects;
(iii) Promoting gender equality, empowering women, setting up homes and hostels for women and orphans; setting up old age homes, day care
centers and such other facilities for senior citizens and measures for reducing inequalities faced by socially and economically backward
groups;
(iv) Ensuring environmental sustainability, ecological balance, protection of flora and fauna, animal welfare, agroforestry, conservation of natural
resources and maintaining quality of soil, air and water;
(v) Protection of national heritage, art and culture including restoration of buildings and sites of historical importance and works of art; setting up
public libraries; promotion and development of traditional arts and handicrafts;
(vi) Measures for the benefit of armed forces veterans, war widows and their dependants;
(vii) Training to promote rural sport, nationally recognised sports, Paralympic sports and Olympic sports;
(viii) Contribution to the Prime Minister's National Relief Fund or any other fund set up by the Central Government for
socio-economic development and relief and welfare of the Scheduled Castes, the Scheduled Tribes, other backward classes, minorities and
women;
(ix) Contributions or funds provided to technology incubators located within academic institutions which are approved by the
Central Government;
(x) Rural development projects.
(xi) Such other matters as may be prescribed under applicable statute;
(xii) Such other activity as may be thought fit by the CSR Committee and approved by the Board.
11. MONITORING OF THIS CSR POLICY:-
It will be the responsibility of the CSR Committee to monitor periodically the implementation of the projects / programmes / activities under
this CSR policy and to ensure compliance of the provisions related to CSR mentioned in the Companies Act, 2013 and rules made there under
from time to time.
12. ROLE OF BOARD:-

The role and responsibility of the Board shall include:-
i. Approval of CSR policy after taking into account the recommendationsof the CSR Committee.
ii. Reporting in the Board's report brief outline of this CSR policy including overview of projects or programs, composition of CSR
Committee, average net profits of the Company for the last three financial years and prescribed CSR expenditure as required under the Companies
Act, 2013 and rules made thereunder alongwith i) the total amount spent on CSR activities in the financial year and ii) amount unspent, if any.
iii. Ensure that the contents of the CSR policy are displayed on the website of the Company in the manner prescribed under the applicable
statute.
iv. Ensure that the CSR activities are undertaken and executed either by the Company or through a registered trust or registered society or a
Section 8 company (Non-profit entity) as per this CSR policy and the applicable laws.
137
138

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Allied Blenders And Distillers Private Limited

Standalone Financial Statements for period 01/04/2014 to 31/03/2015

[400100] Disclosure of general information about company

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

[400400] Disclosures - Directors report

Details of contracts/arrangements/transactions not at arm's length basis [Table] ..(1)

Details of shareholding of promoters [Table] ..(1)

Details of indebtedness of company [Table] ..(1)

Details of indebtedness of company [Table] ..(2)

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

Particulars of holding, subsidiary and associate companies [Table] ..(1)

Particulars of holding, subsidiary and associate companies [Table] ..(2)

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

Director identification number of director 00178236 00067083

Unless otherwise specified, all monetary values are in INR

Disclosure of statement on declaration given by independent directors refer text block

Disclosure for companies covered under section 178(1) on

Disclosure of statement on development and implementation of risk refer text block

Details on policy development and implementation by company on

refer text block

refer text block

refer text block

Disclosure of companies which have become or ceased to be its

Details of significant and material orders passed by

Disclosure of contents of corporate social responsibility policy refer text block

Disclosure of appointment and remuneration of managerial personnels Textual information (5)

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

DIRECTORS' REPORT TO MEMBERS

Your Company's Profit/(Loss) for the year 81,70,62,326 39,32,37,706

Less : Tax Expenses 37,82,82,490 10,60,66,934

Net Profit/(Loss) after Tax 43,87,79,836 28,71,70,772

Add: Amount brought forward from last year 47,06,93,056 30,22,72,210

Less : Interim Preferential Dividend - 10,15,00,000

Corporate Dividend Tax - 1,72,49,926

Surplus carried forward to Balance Sheet 90,59,17,842 47,06,93,056

1. DIVIDEND AND RESERVES:

2. STATE OF COMPANY`S AFFAIRS AND REVIEW OF OPERATIONS:

3. FINANCIAL HIGHLIGHTS AND CHANGE IN NATURE OF BUSINESS:

4. Wales Distillers Private Limited (CIN : U15531MH2006PTC262354)

5. JOINT VENTURE, SUBSIDIARY, AND ASSOCIATE COMPANIES :

Mrs. Bina K Chhabria, Director, was designated as Co-chairperson of the Board.

8. ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO FINANCIAL STATEMENTS :

9. STATUTORY AUDITORS AND AUDITORS' REPORT :

A. Conservation of Energy, Technology Absorption

B. Foreign Exchange Earnings and Outgo

Earnings Rs. 89.07 Cr

Outgo Rs. 45.19 Cr

11. PARTICULARS OF EMPLOYEES :

12. RELATED PARTY TRANSACTIONS :

15. NUMBER OF BOARD MEETINGS :

Name of Directors No. meetings attended during the FY 2014-15

Mrs. B. K. Chhabria Nil

Mr. Deepak Roy 08

Mr. Jeetendra Hemdev 08

16. EXTRACT OF ANNUAL RETURN :

17. MATERIAL CHANGES AND COMMITMENTS :

18. LOANS, GUARANTEES AND INVESTMENTS :

19. RISK MANAGEMENT :

20. CORPORATE SOCIAL RESPONSIBILITY INITIATIVES :

21. VIGIL MECHANISM :

22. COMPANY SECRETARY AND COMPLIANCE OFFICER :

1. Issue of equity shares with differential rights as to dividend, voting or otherwise.

26. DIRECTOR'S RESPONSIBILITY STATEMENT :