Profit and Loss Account

Apex Buildsys Limited
Standalone Statement of Profit & Loss for period 01/04/2013 to 31/03/2014
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2013 01/04/2012
to to
31/03/2014 31/03/2013
Name of company Apex Buildsys Limited
Corporate identity number L45400DL1993PLC051603
Permanent account number of entity AAACE0280B
B-39, GROUND FLOOR,
FRIENDS COLONY (WEST) ,
Address of registered office of company NEW DELHI , DELHI , DELHI
, INDIA
Commercial and
Type of industry Industrial
Date of board meeting when final accounts were approved 30/05/2014
Period covered by financial statements 12 MONTHS
Date of start of reporting period 01/04/2013 01/04/2012
Date of end of reporting period 31/03/2014 31/03/2013
Nature of report standalone consolidated Standalone
Content of report Statement of Profit & Loss
Description of presentation currency INR
Level of rounding used in financial statements Lakhs
Date from which register of members remained closed 20/09/2014
Date till which register of members remained closed 27/09/2014
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] 1 2
01/04/2013 01/04/2013
to to
31/03/2014 31/03/2014
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 9953 9997
Description of product or service category CONSTRUCTION OTHER SERVICES
Turnover of product or service category 29,895.97 1,532.29
Highest turnover contributing product or service (ITC 8 digit) code 99532909 99970000
income from
Construction of
entertainment
Description of product or service Pre-engineered
inclusive of
building
Cineplex operation
Turnover of highest contributing product or service 29,895.97 1,532.29
Apex Buildsys Limited Standalone Statement of Profit & Loss for period 01/04/2013 to 31/03/2014
[100200] Statement of profit and loss

01/04/2013 01/04/2012
to to
31/03/2014 31/03/2013
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 15,580.58 33,720.19
Revenue from sale of services 14,315.39 13,978.34
Other operating revenues 1,532.29 1,421.38
Excise duty 309.05 851.18
Total revenue from operations other than finance company 31,119.21 48,268.73
Total revenue from operations 31,119.21 48,268.73
Other income 107.92 105.29
Total revenue 31,227.13 48,374.02
Expenses [Abstract]
Cost of materials consumed (A) 12,585.69 (B) 30,985.08
Changes in inventories of finished goods, work-in-progress and
401.12 267.49
stock-in-trade
Employee benefit expense 1,542.32 2,451.23
Finance costs 4,145.05 4,039.66
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 1,154.91 1,161.5
Total depreciation, depletion and amortisation expense 1,154.91 1,161.5
Other expenses (C) 11,390.08 (D) 7,981.71

Total expenses 31,219.17 46,886.67
Total profit before prior period items, exceptional items, extraordinary
7.96 1,487.35
items and tax
Total profit before extraordinary items and tax 7.96 1,487.35
Total profit before tax 7.96 1,487.35
Tax expense [Abstract]
Current tax (E) 3.02 (F) 514.74
Deferred tax 5.24 184.14
Total tax expense 8.26 698.88
Total profit (loss) for period from continuing operations -0.3 788.47
Total profit (loss) for period before minority interest -0.3 788.47
Share of profit (loss) of associates (G) 25.82 (H) 25.29

Total profit (loss) for period 25.52 813.76
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 0.04 [INR/shares] 1.94
Diluted earnings per equity share [INR/shares] 0.04 [INR/shares] 1.94
Nominal value of per equity share [INR/shares] 10 [INR/shares] 10
Footnotes
(A) Opening Stock : 2864.61 Less : Closing Stock : -2773.4 Purchase : 12494.48
(B) Opening Stock : 5013.07 Less : Closing Stock : -2864.61 Purchase : 28836.62
(C) Other Expenses : 976.47 Direct Expenses : 10413.61
(D) Other Expenses : 1521.14 Direct Expenses : 6460.57
(E) (a) Current tax : 1.51 (a) MAT Credit Entitlement : 1.51
(F) (a) Current tax : 257.37 (a) MAT Credit Entitlement : 257.37
(G) b. Share of Profit & Loss from Joint Venture : 25.82
(H) b. Share of Profit & Loss from Joint Venture : 25.29
2
[300500] Notes - Subclassification and notes on income and expenses

01/04/2013 01/04/2012
to to
31/03/2014 31/03/2013
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 (A) 15,580.58 (B) 33,720.19
Total revenue from sale of products 15,580.58 33,720.19
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Revenue from sale of services, gross (C) 14,315.39 (D) 13,978.34
Total revenue from sale of services 14,315.39 13,978.34
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues (E) 1,532.29 (F) 1,421.38
Total other operating revenues 1,532.29 1,421.38
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on long-term investments [Abstract]
Interest on other long-term investments (G) 101.57 (H) 92.75
Total interest income on long-term investments 101.57 92.75
Total interest income 101.57 92.75
Dividend income [Abstract]
Dividend income long-term investments [Abstract]
Dividend income long-term equity securities (I) 0.09 (J) 0.09
Total dividend income long-term investments 0.09 0.09
Total dividend income 0.09 0.09
Other non-operating income [Abstract]
Surplus on disposal, discard, demolishment and destruction of
(K) 0
depreciable tangible asset (L) 3.19
Miscellaneous other non-operating income 6.26 9.26
Total other non-operating income 6.26 12.45
Total other income 107.92 105.29
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense borrowings 3,419.68 3,653.83
Total interest expense 3,419.68 3,653.83
Other borrowing costs (M) 725.37 (N) 385.83

Total finance costs 4,145.05 4,039.66
Employee benefit expense [Abstract]
Salaries and wages (O) 1,459.87 (P) 2,330.46
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 44.66 64.49
Total contribution to provident and other funds 44.66 64.49
Staff welfare expense 37.79 56.28
Total employee benefit expense 1,542.32 2,451.23
Breakup of other expenses [Abstract]
Consumption of stores and spare parts (Q) 2,517.01 (R) 2,188.83
Power and fuel 221.98 332.19
Rent 0 0
Repairs to building 0 0.69
Repairs to machinery 20.98 94.92
Insurance 36.3 30.56
3
Rates and taxes excluding taxes on income [Abstract]

Other cess taxes (S) 196.07 (T) 209.7
Total rates and taxes excluding taxes on income 196.07 209.7
Electricity expenses (U) 0

(V) 6.87
Telephone postage 30.44 41.11
Printing stationery 26.24 31.93
Travelling conveyance 145.39 191.87
Legal professional charges 98.04 96.29
Safety security expenses (W) 49.95 (X) 44.42

Directors sitting fees 0 0
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Total managerial remuneration 0 0
Seminars conference expenses (Y) 640.39 (Z) 577.07

Advertising promotional expenses (AA) 19.43 (AB) 15.22
Transportation distribution expenses (AC) 76.73 (AD) 610.23
Cost repairs maintenance other assets (AE) 100.96 (AF) 121.09
Cost information technology [Abstract]
Total cost information technology 0 0
Cost insurance 0 0
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets liabilities [Abstract]
Miscellaneous expenditure written off [Abstract]
Total miscellaneous expenditure written off 0 0
Bad debts written off (AG) 174.92 (AH) 0

Bad debts advances written off 0 0
Total write-off assets liabilities 174.92 0
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Payments to auditor [Abstract]
Payment for audit services 9.74 9.93
Payment for other services 0.28 0
Total payments to auditor 10.02 9.93
Miscellaneous expenses (AI) 7,025.23 (AJ) 3,378.79

Total other expenses (AK) 11,390.08 (AL) 7,981.71
Current tax [Abstract]
Current tax pertaining to current year 1.51 257.37
MAT credit recognised during year -1.51 -257.37
Total current tax (AM) 3.02 (AN) 514.74
4
Footnotes
(A) Revenue from Metal Products : 15580.58
(B) Revenue from Metal Products : 33720.19
(C) Revenue from Allied Services : 14315.39
(D) Revenue from Allied Services : 13978.34
(E) Revenue from Entertainment Business : 1532.29
(F) Revenue from Entertainment Business : 1421.38
(G) Interest Income : 101.57
(H) Interest Income : 92.75
(I) Dividend Income : 0.09
(J) Dividend Income : 0.09
(K) Net Gain/ (Loss) on sale of Fixed Assets : 0
(L) Net Gain/ (Loss) on sale of Fixed Assets : 3.19
(M) Bank Charges : 725.37
(N) Bank Charges : 385.83
(O) Salaries : 874.66 Wages : 585.21
(P) Salaries : 1396.12 Wages : 934.34
(Q) Store and Hardware Consumed : 2517.01
(R) Store and Hardware Consumed : 2188.83
(S) Rent, Rates & Taxes : 196.07
(T) Rent, Rates & Taxes : 209.7
(U) Electricity & Water : 0
(V) Electricity & Water : 6.87
(W) Watch & Ward : 49.95
(X) Watch & Ward : 44.42
(Y) Film Hire & Exhibition Charges : 640.39
(Z) Film Hire & Exhibition Charges : 577.07
(AA) Marketing & Service Charges : 19.43
(AB) Marketing & Service Charges : 15.22
(AC) Freight & Cartage (Outward) : 21.4 Freight & Cartage : 55.33
(AD) Freight & Cartage (Outward) : 487.39 Freight & Cartage : 122.84
(AE) Repair & Maintenance - Others : 100.96
(AF) Repair & Maintenance - Others : 121.09
(AG) Bad Debts : 174.92
(AH) Bad Debts : 0
(AI) Other Expenses : 46.33 Food & Beverages Consumed : 81.38 Job Charges : 6574.34 Increase in Excise Duty on Closing Stock :
20.89 Service Tax : 11.39 Trade Tax/Work Contract Tax : 290.9 than Foreign Currency Borrowings : 0
(AJ) Other Expenses : 138.29 Food & Beverages Consumed : 91.8 Job Charges : 2638.19 Increase in Excise Duty on Closing Stock :
56.32 Service Tax : 91.76 Trade Tax/Work Contract Tax : 361.55 than Foreign Currency Borrowings : 0.88
(AK) Other Expenses : 976.47 Direct Expenses : 10413.61
(AL) Other Expenses : 1521.14 Direct Expenses : 6460.57
(AM) (a) Current tax : 1.51 (a) MAT Credit Entitlement : 1.51
(AN) (a) Current tax : 257.37 (a) MAT Credit Entitlement : 257.37
5
[300600] Notes - Additional information statement of profit and loss

01/04/2013 01/04/2012
to to
31/03/2014 31/03/2013
Textual information (1)
Additional information on profit and loss account explanatory [TextBlock] [See below]
Changes in inventories of finished goods (A) -201.68 (B) -754.28
Changes in inventories of work-in-progress (C) 569.36 (D) 1,056.12
Changes in other inventories (E) 33.44 (F) -34.35
Total changes in inventories of finished goods, work-in-progress and
401.12 267.49
stock-in-trade
Total gross income from services rendered (G) 14,315.39 (H) 13,978.34
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Total revenue from sale of products 15,580.58 33,720.19
Total revenue from sale of services 14,315.39 13,978.34
Footnotes
(A) Opening Stock -Finished Goods : 1268.58 Closing -Finished Goods : -1470.26
(B) Opening Stock -Finished Goods : 514.3 Closing -Finished Goods : -1268.58
(C) Opening Stock -WIP : 818.67 Less : Closing - WIP : -249.31
(D) Opening Stock -WIP : 1874.79 Less : Closing - WIP : -818.67
(E) Opening Stock -Scrap : 42.8 Closing - Scrap : -9.36
(F) Opening Stock -Scrap : 8.45 Closing - Scrap : -42.8
(G) Revenue from Allied Services : 14315.39
(H) Revenue from Allied Services : 13978.34
6
Additional information on profit and loss account explanatory [Text Block]
NOTE # 21
Revenue From Operations
31st March, 2014 31st March, 2013
(Rs. in Lacs) (Rs. in Lacs)
Revenue from Metal Products 15,580.58 33,720.19
Revenue from Allied Services 14,315.39 13,978.34
Revenue from Entertainment Business 1,532.29 1,421.38
Revenue from operations ( gross) 31,428.26 49,119.91
Less: Excise Duty 309.05 851.18
Revenue from operations (net) 31,119.21 48,268.74
NOTE # 22
Other Incomes
Interest Income 101.57 92.75
Dividend Income 0.09 0.09
Net Gain/ (Loss) on sale of Fixed Assets - 3.19
Other Non-Operating Income 6.26 9.26
107.92 105.29
7
NOTE # 23
Cost of Material
Steel
Opening Stock 2,864.61 5,013.07
Purchase 12,494.48 28,836.62
Less : Closing Stock 2,773.40 2,864.61
Total 12,585.69 30,985.08
NOTE # 24
(Increase)/Decrease in Stock
Metal Products
Opening Stock -WIP 818.67 1,874.79
Opening Stock -Finished Goods 1,268.58 514.30
Opening Stock -Scrap 42.80 8.45
Less : Closing - WIP 249.31 818.67
Closing -Finished Goods 1,470.26 1,268.58
Closing - Scrap 9.36 42.80
(Increase)/Decrease in Stock 401.12 267.49
NOTE # 25
8
Direct Exp.
Store and Hardware Consumed 2,517.01 2,188.83
Food & Beverages Consumed 81.38 91.80
Film Hire & Exhibition Charges 640.39 577.07
Job Charges 6,574.34 2,638.19
Increase in Excise Duty on Closing Stock 20.89 56.32
Freight & Cartage 55.33 122.84
Power & Fuel 221.98 332.19
Service Tax 11.39 91.76
Trade Tax/Work Contract Tax 290.90 361.55
Total 10,413.61 6,460.57
NOTE # 26
Employee Benefit Expenses
Salaries 874.66 1,396.12
Wages 585.21 934.34
Contribution to PF and Other Funds 44.66 64.49
Staff Welfare Expenses 37.79 56.28
1,542.32 2,451.23
NOTE # 27
9
Other Expenses
Printing & Stationery 26.24 31.93
Travelling & Conveyance 145.39 191.87
Postage & Telephone 30.44 41.11
Insurance 36.30 30.56
Rent, Rates & Taxes 196.07 209.70
Professional & Legal Expenses 98.04 96.29
Repair & Maintenance - Buildings - 0.69
Repair & Maintenance - Plant & Machinery 20.98 94.92
Repair & Maintenance - Others 100.96 121.09
Marketing & Service Charges 19.43 15.22
Freight & Cartage (Outward) 21.40 487.39
Bad Debts 174.92 -
Audit Fee 10.02 9.93
Watch & Ward 49.95 44.42
Electricity & Water - 6.87
Other Expenses 46.33 138.29
Forex (Gain)/ Loss on Restatement of Items other
than Foreign Currency Borrowings - 0.88
976.47 1,521.14
10
Payment to Auditors
a) Audit Fee 9.74 9.93
b) Other Services 0.28 -
10.02 9.93
NOTE # 28
Finance Costs
Interest Expense 3,419.68 3,653.83
Bank Charges 725.37 385.83
4,145.05 4,039.66
NOTE # 35
Additional information pursuant to the provisions of paragraph 3, 4C,

4D of Part II of Schedule VI of the Companies Act, 1956
(A) Value and Percentage of Imported/ Indigenous cost of material
31st
31st March,
March,
2014
2013
(Rs. in Lacs) % (Rs. in Lacs) %
Imported
8.25 0.07 48.14 0.16
Indigenous
12,577.44 99.93 30,936.94 99.84
11
(B) Stores Parts & Components
31st
31st March,
March,
2014
2013
(Rs. in Lacs) % (Rs. in Lacs) %
Imported
- - - -
Indigenous 100 100

2,517.01 2,188.83
31st
31st March,
(C) Value of Imports on CIF Basis March,
2013
2014
-Metal Products Nil Lacs

32.85
-Capital Goods (Incl. Adv.) Nil Nil
(D) Earnings in Foreign Exchange on FOB Basis
Exports of Goods Nil Nil
(E) Expenditure in Foreign Currency
Travelling -
-
Repair & Maintenance (Incl. Adv.) Lacs

- 1.20
NOTE # 38
The company had made investment amounting to Rs.81.86 Lacs in

Silverline Cinemas Private Limited. The Networth of the company is
Rs.1.56 Lacs. The company is expecting profit in coming years.
Therefore the diminution in the value of investment is temporary in
nature.
NOTE # 39
Previous year's figures have been reworked, regrouped, rearranged &

reclassified to conform to those of current year's figures wherever
12
necessary.
NOTE # 40
Figures are nearest rupees in lacs.
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2013
to
31/03/2014
Disclosure of accounting policies, change in accounting policies and Textual information (2)
changes in estimates explanatory [TextBlock] [See below]
Disclosure of general information about company [TextBlock] [See below]
13
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
B. SIGNIFICANT ACCOUNTING POLICIES
The financial statements have been prepared in accordance with applicable accounting standards issued by The Institute of Chartered
Accountants of India and the relevant requirements of the Companies Act, 1956. Significant accounting policies applied in preparing and
presenting these financial statements are set out below:
1.1 Basis of Accounting
The Financial statements have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to
comply with the Accounting Standards notified under section 211 (3C) of the Companies Act, 1956 (?the Act?) (which continue to be
applicable in respect of Section 133 of the Companies Act , 2013 (?the 2013 Act?) in terms of general circular 15/2013 dated September
13, 2013 of the Ministry of Corporate Affairs ) and relevant provisions of the Act/2013 Act as applicable.
1.2 Revenue Recognition
i. Revenue from sale of goods is recognized when all significant risks and rewards of ownership are transferred to the buyer (usually at the
point of dispatch to customers). Sales are inclusive of excise duty (whereable applicable) and exclusive of sales tax and sales return. Service
charges are accounted for on accrual basis.
ii. Revenue from contracts is recognised on the percentage completion method based on billing schedules agreed with the client on a
progressive completion basis. Material & resources supplied by client are included as cost of construction and as revenue at market price.
Price escalation claims and additional claims including those under arbitration are recognised as revenue when they are reasonably
ascertained.
iii. Revenue comprises of income from entertainment inclusive of Cineplex operation
iv. Dividend income is considered on receipt basis.
v. Other Incomes are accrued as earned except where the receipt of income is uncertain.
1.3 Fixed Assets
i) Fixed Assets are stated at cost of acquisition or construction less accumulated depreciation . Cost includes any borrowing costs directly
attributable to the acquisition / construction of Fixed assets that necessarily take a substantial period of time to get ready for their intended
use.
ii) Exchange difference arising on account of liabilities incurred for acquisition or construction of fixed assets is adjusted to the carrying
amount of related Fixed Assets.
1.4 Capital Work-in-Progress
Costs of assets not ready for use and advances paid towards the acquisition of fixed assets before the year-end and expenditure during
14
construction period, that is directly or indirectly related to construction, including borrowing costs are included under Capital
Work-in-Progress.
1.5 Depreciation
i) Depreciation on Building , Plant and Machinery and Other Fixed assets is provided as per straight line method in accordance with the
rates specified in Schedule XIV of the Companies Act, 1956. Depreciation is charged on pro-rata basis for assets purchased / sold during
the year.
ii) Costs of Lease hold land is amortized over lease term on a straight - line basis.
1.6 Impairment
Fixed Assets are tested for impairment if there is any indication of their possible impairment. An impairment loss is recognized where the
carrying amount of a fixed asset (or cash generating unit) exceeds its recoverable amount, i.e. higher of value in use and net selling price.
Impairment loss recognized in one period can get reversed fully or partly in a subsequent year.
1.7 Investments
Investments are classified into long-term investments and current investments. Long-term investments are stated at cost. Provision for
diminution in the value of a long-term investments is made if such diminution is other than temporary. Current investments are carried at
the lower of cost and fair value and provisions are made to recognize the decline in the carrying value.
1.8 Inventories
i) Raw materials, work in process, finished goods, packing material and stores are valued at the lower of cost and net realizable value.
ii) Cost of inventories of items that are not ordinarily interchangeable or are meant for specific projects is assigned by specific identification
of their individual cost. Cost of other inventories is ascertained on the First In First Out Method. In determining the cost of work in process
and finished goods, fixed production overheads are allocated on the basis of normal capacity of production facilities.
1.9 Employees Benefits
i) Contribution to Provident Fund, a defined contribution plan, is accounted for on accrual basis. The Company continues to make
contributions to provident fund plan administered by the Government of India.
ii) The liability of the company for gratuity, a defined retirement benefit plan, is determined by actuarial valuation carried out by an
independent actuary.
1.10 Foreign Exchange Transactions
Transactions in foreign currency are recorded at the exchange rates prevailing at the date of the transaction. In case of liabilities incurred for
the acquisition or construction of fixed assets, the loss or gain on restatement of liabilities (at the rates prevailing at the year end) or on
settlement is included in the carrying amount of the related fixed assets. In the case of other foreign currency denominated monetary assets
and liabilities, the loss or gain arising as above is charged or credited to the profit & loss account of the year of restatement /settlement.
1.11 Income Tax
15
i) Income taxes are computed using the tax effect accounting method where taxes are accrued in the same period, as the related revenue and
expenses to which they relate. The differences that result between profit offered for income tax and the profit before tax as per financial
statements are identified and deferred tax assets or deferred tax liabilities are recorded for timing differences, namely differences that
originate in one accounting period and are capable of reversal in future. Deferred tax assets and liabilities are measured using tax rates and
tax laws enacted or substantively enacted by the balance sheet date.
ii) Deferred tax assets are recognized only if there is reasonable certainty that they will be realized. Should the company have unabsorbed
depreciation or carried forward losses under taxation laws, a much stricter test, viz, virtual certainty of realization, is to be applied for
recognition of any deferred tax assets. Deferred tax assets are reviewed for the continuing appropriateness of their recognition as assets at
each balance sheet date and written down or written-up to reflect the amount that is reasonably /virtually certain (as the case may be) of
realization.
Disclosure of general information about company [Text Block]
NOTE # 1
A. COMPANY OVERVIEW
Era Buildsys Limited was incorporated as a Public Limited Company under the name and style of Era Financial Services (India) Limited
on 6th January, 1993 with the office of Registrar of Companies NCT of Delhi & Haryana and obtained the Certificate of Commencement of
Business on 2nd February, 1993 from the office of Registrar of Companies NCT of Delhi & Haryana. W.e.f. 20th September, 2006 it
changed its name to Era E-Zone (India) Limited consequent upon change in its Main Objects. The company further changed its name to Era
Buildsys Limited w.e.f. 1st November, 2013 as per sanctioned scheme of amalgamation / arrangement. Presently Company is engaged in
the business of Pre engineered buildings, Multiplexes/Cineplexes, Food Court and real estate etc. The Company?s registered office is
situated at B-39, Ground Floor, Friends Colony (West), New Delhi-110065
The shares of the Company are listed on the Bombay Stock Exchange, Mumbai.
[300100] Notes - Revenue

01/04/2013
to
31/03/2014
Disclosure of revenue explanatory [TextBlock] [See below]
16
Disclosure of revenue explanatory [Text Block]
1.2 Revenue Recognition
i. Revenue from sale of goods is recognized when all significant risks and rewards of ownership are transferred to the buyer (usually at the
point of dispatch to customers). Sales are inclusive of excise duty (whereable applicable) and exclusive of sales tax and sales return. Service
charges are accounted for on accrual basis.
ii. Revenue from contracts is recognised on the percentage completion method based on billing schedules agreed with the client on a
progressive completion basis. Material & resources supplied by client are included as cost of construction and as revenue at market price.
Price escalation claims and additional claims including those under arbitration are recognised as revenue when they are reasonably
ascertained.
iii. Revenue comprises of income from entertainment inclusive of Cineplex operation
iv. Dividend income is considered on receipt basis.
v. Other Incomes are accrued as earned except where the receipt of income is uncertain.
[201200] Notes - Employee benefits

01/04/2013
to
31/03/2014
Disclosure of employee benefits explanatory [TextBlock] [See below]
17
Disclosure of employee benefits explanatory [Text Block]
NOTE # 37
Disclosure relating to Employee Benefits ? As

per Revised AS ? 15
( Rs. in Lacs)
Expenses recognized in the Statement of Gratuity Gratuity

A)
Profit & Loss 31.03.2014 31.03.2013
1) Current Service Cost 8.10 24.64
2) Interest Cost 6.24 3.58
3) Expected Return on Plan Assets - -
Actuarial (Gain)/Loss Recognized in the

4) (40.86) (7.50)
I.V.P.
5) Prior Year charge - 13.79
Expenses Recognized in the statement of

6) (26.52) 34.51
Profit & Loss
Amount to be recognized in the Balance

B)
Sheet
Present Value of Obligation at the end of

1) 37.67 76.10
the I.V.P
Fair Value of Plan Assets at the end of

2) Nil Nil
the I.V.P.
3) Funded Status Nil Nil
Unrecognized Actuarial (Gain)/Loss at

4) Nil Nil
the end of the I.V.P
Net Asset/Liability Recognized in the

5) (37.67) (76.10)
Balance Sheet
Changes in the Present Value of
18
C) Obligations
Present Value of Obligation at the

1) 76.10 42.47
beginning of the I.V.P
2) Interest Cost 6.24 3.58
3) Current Service Cost 8.10 24.64
4) Benefits Paid 11.91 0.88
5) Actuarial (Gain)/Loss on Obligation (40.86) (7.50)
6) Prior Year charge - 13.79
Present Value of Obligation at the end of

7) 37.67 76.10
the I.V.P
D) Actuarial gain/Loss Recognized
1) Actuarial Gain/(Loss) on Obligations 40.86 7.50
2) Actuarial Gain/(Loss) on Plan Assets - -
3) Total (Gain)/Loss for the I.V.P. (40.86) (7.50)
Actuarial (Gain)/Loss Recognized in the

4) (40.86) (7.50)
I.V.P
Unrecognized Actuarial (Gain)/Loss at

5) - -
the end of the I.V.P.
E) Actuarial Assumption
LIC(1994-96) Published LIC(1994-96) Published

1) Mortality Table
table of rates table of rates
2) Discounting Rate 9.00% 8.20%
3) Salary Rise 7.80% 7.00%
4) Return on Plan Assets - -
5) Remaining Working Life 28.54 Years 27.51 Years
19
[300300] Notes - Earnings per share

01/04/2013 01/04/2012
to to
31/03/2014 31/03/2013
Disclosure of earnings per share explanatory [TextBlock] [See below]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 25.52 813.76
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 25.52 813.76
20
Disclosure of earnings per share explanatory [Text Block]
NOTE # 29
Basic and Diluted Earning Per Share:
Computation of Basic Earning Per Share
Basic & Diluted Basic & Diluted
Earning
Net Profit attributable to equity shareholders ( Rs. in Lacs) 28.54 1,328.50
Shares
Weighted average number of equity shares (Basic) outstanding during the year 6,85,92,956
6,85,92,956
Weighted average number of equity shares resulting from dilutive instruments - -
Weighted average number of equity shares (Diluted) for calculation of earning per
6,85,92,956
share 6,85,92,956
Earning per share of face value of Rs. 2/- , each, fully paid up
Basic 0.04 1.94
Diluted 0.04 1.94
21
[300700] Notes - Director remuneration and other information
Disclosure of directors and remuneration to directors [Table] ..(1)

Directors [Axis] 1 2 3
01/04/2013 01/04/2013 01/04/2013
to to to
31/03/2014 31/03/2014 31/03/2014
Disclosure of directors and remuneration to directors [Abstract]
Disclosure of directors and remuneration to directors [LineItems]
SURYA DATTA SHIV DAYAL
Name of director SHARMA KAPOOR
AMIT BHARANA
Director identification number of director 00007098 00043634 01291420

Date of birth of director 08/07/1939 01/08/1946 17/10/1981
Designation of director Director Director Whole-time director
B.TECH, MASTER
Qualification of director IN STRUCTURAL MBA, BSC MBA
ENGINEERING
Shares held by director [shares] 0 [shares] 0 [shares] 11,800
Director remuneration [Abstract]
Salary to director [Abstract]
Total salary to director 0 0 0
Total director remuneration 0 0 0
22

Profit and Loss Account

Загружено:

Сведения о документе

Исходное описание:

Оригинальное название

Авторское право

Доступные форматы

Поделиться этим документом

Поделиться или встроить документ

Параметры публикации

Этот документ был вам полезен?

Это неприемлемый материал?

Авторское право:

Доступные форматы

Profit and Loss Account

Загружено:

Авторское право:

Доступные форматы

Apex Buildsys Limited

Standalone Statement of Profit & Loss for period 01/04/2013 to 31/03/2014

[400100] Disclosure of general information about company

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

[100200] Statement of profit and loss

Other expenses (C) 11,390.08 (D) 7,981.71

Share of profit (loss) of associates (G) 25.82 (H) 25.29

[300500] Notes - Subclassification and notes on income and expenses

Other borrowing costs (M) 725.37 (N) 385.83

Rates and taxes excluding taxes on income [Abstract]

Electricity expenses (U) 0

Safety security expenses (W) 49.95 (X) 44.42

Seminars conference expenses (Y) 640.39 (Z) 577.07

Bad debts written off (AG) 174.92 (AH) 0

Miscellaneous expenses (AI) 7,025.23 (AJ) 3,378.79

Total current tax (AM) 3.02 (AN) 514.74

[300600] Notes - Additional information statement of profit and loss

Textual information (1)

Additional information on profit and loss account explanatory [Text Block]

Revenue From Operations

31st March, 2014 31st March, 2013

(Rs. in Lacs) (Rs. in Lacs)

Revenue from Metal Products 15,580.58 33,720.19

Revenue from Allied Services 14,315.39 13,978.34

Revenue from Entertainment Business 1,532.29 1,421.38

Revenue from operations ( gross) 31,428.26 49,119.91

Less: Excise Duty 309.05 851.18

Revenue from operations (net) 31,119.21 48,268.74

31st March, 2014 31st March, 2013

(Rs. in Lacs) (Rs. in Lacs)

Interest Income 101.57 92.75

Dividend Income 0.09 0.09

Net Gain/ (Loss) on sale of Fixed Assets - 3.19

Other Non-Operating Income 6.26 9.26

31st March, 2014 31st March, 2013

(Rs. in Lacs) (Rs. in Lacs)

Opening Stock 2,864.61 5,013.07

Purchase 12,494.48 28,836.62

Less : Closing Stock 2,773.40 2,864.61

Total 12,585.69 30,985.08

31st March, 2014 31st March, 2013

(Rs. in Lacs) (Rs. in Lacs)

Opening Stock -WIP 818.67 1,874.79

Opening Stock -Finished Goods 1,268.58 514.30

Opening Stock -Scrap 42.80 8.45

Less : Closing - WIP 249.31 818.67

Closing -Finished Goods 1,470.26 1,268.58

Closing - Scrap 9.36 42.80

(Increase)/Decrease in Stock 401.12 267.49

Store and Hardware Consumed 2,517.01 2,188.83

Food & Beverages Consumed 81.38 91.80

Film Hire & Exhibition Charges 640.39 577.07

Job Charges 6,574.34 2,638.19

Increase in Excise Duty on Closing Stock 20.89 56.32

Freight & Cartage 55.33 122.84

Power & Fuel 221.98 332.19

Service Tax 11.39 91.76

Trade Tax/Work Contract Tax 290.90 361.55

Total 10,413.61 6,460.57

Employee Benefit Expenses

31st March, 2014 31st March, 2013

(Rs. in Lacs) (Rs. in Lacs)