Kamadhenu Feeds PVT LTD: Standalone Financial Statements For Period 01/04/2017 To 31/03/2018

KAMADHENU FEEDS PVT LTD
Standalone Financial Statements for period 01/04/2017 to 31/03/2018
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Corporate identity number U01222AP1988PTC008154
Permanent account number of entity AAACK9365P
507/3, Narakoduru,
Chebrolu Mandal,
Address of registered office of company Narakoduru, Andhra
Pradesh, India, 522222
Commercial and
Type of industry Industrial
Registration date 05/01/1988
Category/sub-category of company NON-GOVERNMENT COMPANY
Whether company is listed company No
Date of board meeting when final accounts were approved 05/09/2018
Date of start of reporting period 01/04/2017 01/04/2016
Date of end of reporting period 31/03/2018 31/03/2017
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
Whether company is maintaining books of account and other
No
relevant books and papers in electronic form
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] ProductOrServices1
01/04/2017
to
31/03/2018
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 1080
Manufacture of
Description of product or service category Cattle Feed
Turnover of product or service category 184,32,12,024
Highest turnover contributing product or service (ITC 8 digit) code 10800000
Manufacture of
Description of product or service Cattle feed
Unit of measurement of highest contributing product or service KGS
Turnover of highest contributing product or service 184,32,12,024
Quantity of highest contributing product or service in UoM [Qty] 1,00,00,000
KAMADHENU FEEDS PVT LTD Standalone Financial Statements for period 01/04/2017 to 31/03/2018
[400400] Disclosures - Directors report
Details of indebtedness of company [Table] ..(1)

Secured loans excluding deposits
Indebtedness [Axis] Indebtedness [Member]
[Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Details of indebtedness of company [Abstract]
Details of indebtedness of company [LineItems]
Changes in indebtedness [Abstract]
Addition in indebtedness 16,06,80,236 15,19,97,066
Reduction in indebtedness 0 0
Total changes in indebtedness 16,06,80,236 15,19,97,066
Principal amount at end of financial year 36,01,05,214 19,94,24,978 34,78,84,434 19,58,87,368
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 36,01,05,214 19,94,24,978 34,78,84,434 19,58,87,368
Details of indebtedness of company [Table] ..(2)

Indebtedness [Axis] Unsecured loans [Member]
01/04/2017
to 31/03/2017
31/03/2018
Details of indebtedness of company [Abstract]
Details of indebtedness of company [LineItems]
Changes in indebtedness [Abstract]
Addition in indebtedness 86,83,170
Reduction in indebtedness 0
Total changes in indebtedness 86,83,170
Principal amount at end of financial year 1,22,20,780 35,37,610
Interest due but not paid at end of financial year 0 0
Interest accrued but not due at end of financial year 0 0
Total indebtedness at end of financial year 1,22,20,780 35,37,610
2
Details of shareholding of promoters [Table] ..(1)

Promoters [Axis] Promoters1 Promoters2
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[shares] [shares]
Total number of shares held at end of period [shares] 11,08,050
7,33,150
[shares] 18,800
14,000
Percentage of total shares held at end of period 75.43% 89.74% 1.28% 1.71%
Percentage of change in shares held during year 14.31% 0.43%
Details of shareholding of promoters [Abstract]
Details of shareholding of promoters [LineItems]
B O B B A BOBBA SAI RANGA
Shareholder’s name VENKATESWARA RAO PRANEETH
[shares] [shares]
7,33,150
[shares] 18,800
14,000
Percentage of shares pledged/encumbered
0.00% 0.00% 0.00% 0.00%
to total shares at end of period
[shares] [shares]
7,33,150
[shares] 18,800
14,000
Percentage of total shares held at end of
75.43% 89.74% 1.28% 1.71%
period
[shares] [shares]
7,33,150
[shares] 18,800
14,000
[shares] [shares]
7,33,150
[shares] 18,800
14,000
75.43% 89.74% 1.28% 1.71%
period
Details of shareholding of promoters [Table] ..(2)

Promoters [Axis] Promoters3 Promoters4
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[shares]
20,500
[shares] 1,98,050 [shares] 26,250
Details of shareholding of promoters [Abstract]
Details of shareholding of promoters [LineItems]
BOBBA RAHUL
Shareholder’s name CHOWDARY
BOBBA KOMALA
[shares]
20,500
[shares] 1,98,050 [shares] 26,250
Percentage of shares pledged/encumbered
0.00% 0.00% 0.00% 0.00%
to total shares at end of period
[shares]
20,500
[shares] 1,98,050 [shares] 26,250

8.24% 2.51% 13.48% 3.21%
period
[shares]
20,500
[shares] 1,98,050 [shares] 26,250
[shares]
20,500
[shares] 1,98,050 [shares] 26,250

8.24% 2.51% 13.48% 3.21%
period
3
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] DirectorsSigningBoardReport1 DirectorsSigningBoardReport2
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
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 KOMALA RAHUL
Middle name of director CHOWDARY
Last name of director BOBBA BOBBA
Designation of director Director Director
Director identification number of director 00162026 07443655
Date of signing board report 05/09/2018 05/09/2018
Details of shareholding pattern [Table] ..(1)

Shareholding pattern [Axis] Shareholders [Member] Promoters [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Details of shareholding pattern [Abstract]
Details of shareholding pattern [LineItems]
Number of demat shares held at end of period [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of physical shares held end of period [shares] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
Total number of shares held at end of period [shares] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
100.00% 100.00% 100.00% 100.00%
period
100.00% 100.00% 100.00% 100.00%
period
4
Details of shareholding pattern [Table] ..(2)

Shareholding pattern [Axis] Indian [Member] Individual/HUF [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Details of shareholding pattern [Abstract]
Details of shareholding pattern [LineItems]
Number of demat shares held at end of period [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of physical shares held end of period [shares] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
100.00% 100.00% 100.00% 100.00%
period
100.00% 100.00% 100.00% 100.00%
period
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]
01/04/2017
to
31/03/2018
Details of principal business activities contributing 10% or more of total turnover of company [Abstract]
Details of principal business activities contributing 10% or more of total turnover of company
[LineItems]
Name of main product/service Animals feed
Description of main product/service Animals feed
NIC code of product/service 108
Percentage to total turnover of company 100.00%
5
Details of shareholding pattern of top 10 shareholders [Table] ..(1)

Name of top 10 shareholder [Axis] Top 1 shareholder [Member] Top 2 shareholder [Member]
Shareholding at beginning of year Shareholding at beginning of year
Change in shareholding [Axis]
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Total number of shares held at end of period [shares] 1,700 [shares] 1,700 [shares] 1,500 [shares] 1,500
Increase decrease in shareholding during year [shares] 0 [shares] 0
Percentage increase decrease in
0.00% 0.00%
shareholding during year
0.21% 0.21% 0.18% 0.18%
period
Details of shareholding pattern of top 10
shareholders [Abstract]
shareholders [LineItems]
BOBBA KIRSHNA
Name of shareholder KUMARI
P. PARVATHI DEVI

Percentage increase decrease in shareholding
0.00% 0.00%
during year
0.00% 0.00%
0.21% 0.21% 0.18% 0.18%
period
6

[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Total number of shares held at end of period [shares] 1,400 [shares] 1,400 [shares] 950 [shares] 950
0.00% 0.00%
0.17% 0.17% 0.12% 0.12%
period
P V V CHALAPATHI
Name of shareholder RAO
B VENKATA RATNAM

0.00% 0.00%
during year
0.00% 0.00%
0.17% 0.17% 0.12% 0.12%
period
7

[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Total number of shares held at end of period [shares] 800 [shares] 800 [shares] 800 [shares] 800
0.00% 0.00%
0.10% 0.10% 0.10% 0.10%
period
P. UMA MAHESWARA
Name of shareholder P. VENKATESWARA RAO
RAO
0.00% 0.00%
during year
0.00% 0.00%
0.10% 0.10% 0.10% 0.10%
period
8

[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
0.00% 0.00%
0.09% 0.09% 0.09% 0.09%
period
KODE GIRI VENKATA
Name of shareholder BOBBA NAGESWARA RAO
PRASAD
0.00% 0.00%
during year
0.00% 0.00%
0.09% 0.09% 0.09% 0.09%
period
9

[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
0.00% 0.00%
0.09% 0.09% 0.08% 0.08%
period
KODE MALLIKHARJUNA
Name of shareholder K VARA PRASAD
RAO
0.00% 0.00%
during year
0.00% 0.00%
0.09% 0.09% 0.08% 0.08%
period
10
Details of shareholding pattern of directors and key managerial personnel [Table] ..(1)
Directors and key managerial personnel [Axis] DirectorsAndKeyManagerialPersonnelMember1 DirectorsAndKeyManagerialPersonnelMember2
Change in shareholding [Axis] Shareholding at beginning of year [Member] Shareholding at beginning of year [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[shares]
7,33,150
[shares] 1,98,050 [shares] 26,250
[shares]
7,33,150
[shares] 1,98,050 [shares] 26,250
Increase decrease in shareholding during year
[shares] 3,74,900 [shares] 1,71,800

14.31% 10.27%
[shares]
7,33,150
[shares] 1,98,050 [shares] 26,250

75.43% 89.74% 13.48% 3.21%
period
Increase decrease in shareholding during year [shares] 3,74,900 [shares] 1,71,800
14.31% 10.27%
during year
[shares]
7,33,150
[shares] 1,98,050 [shares] 26,250
Details of shareholding pattern of directors
and key managerial personnel [Abstract]
Details of shareholding pattern of
directors and key managerial personnel
[LineItems]
Name of directors and key managerial BOBBA VENKATESWARA
BOBBA KOMALA
personnel RAO
[shares] 3,74,900 [shares] 1,71,800

14.31% 10.27%
[shares]
7,33,150
[shares] 1,98,050 [shares] 26,250

75.43% 89.74% 13.48% 3.21%
period
11
Details of shareholding pattern of directors and key managerial personnel [Table] ..(2)
Directors and key managerial personnel [Axis] DirectorsAndKeyManagerialPersonnelMember3 DirectorsAndKeyManagerialPersonnelMember4
Change in shareholding [Axis] Shareholding at beginning of year [Member] Shareholding at beginning of year [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[shares]
Total number of shares held at end of period [shares] 1,21,000 [shares] 20,500 [shares] 18,800
14,000
[shares]
14,000
[shares] 1,00,500 [shares] 4,800

5.73% 0.43%
[shares]
14,000
8.24% 2.51% 1.28% 1.71%
period
Increase decrease in shareholding during year [shares] 1,00,500 [shares] 4,800
5.73% 0.43%
during year
[shares]
14,000
Details of shareholding pattern of directors
and key managerial personnel [Abstract]
Details of shareholding pattern of
directors and key managerial personnel
[LineItems]
Name of directors and key managerial BOBBA SAI RANGA
BOBBA RAHUL CHOWDARY
personnel PRANEETH
[shares] 1,00,500 [shares] 4,800

5.73% 0.43%
[shares]
14,000
8.24% 2.51% 1.28% 1.71%
period
12

01/04/2017
to
31/03/2018
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair [See below]
Disclosure relating to amounts if any which is proposed to carry to any
Nil
reserves
The Directors of the
Company have not
Disclosures relating to amount recommended to be paid as dividend recommended any dividend
for the financial year
2017-2018.
Details regarding energy conservation [See below]
Details regarding technology absorption [See below]
No such transaction
Details regarding foreign exchange earnings and outgo during the F Y 17-18.
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period
Nil
affecting financial position of company
The Company has not made
any Investment, given
guarantee and securities
during the year under
Particulars of loans guarantee investment under section 186 [TextBlock] review. There for no need
to comply provisions of
section 186 of Companies
Act, 2013.
Particulars of contracts/arrangements with related parties under section Textual information (6)
188(1) [TextBlock] [See below]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Disclosure of extract of annual return as provided under section 92(3) MGT 9 enclosed to the
[TextBlock] Directors Report.
Details of change in promoters shareholding [TextBlock]
Details of shareholding pattern of directors and key managerial
personnel [TextBlock]
Disclosure of statement on declaration given by independent directors
Not applicable
under section 149(6) [TextBlock]
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters no
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (7)
management policy [TextBlock] [See below]
Details on policy development and implementation by company on
corporate social responsibility initiatives taken during year Not applicable.
[TextBlock]
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
Disclosure of financial summary or highlights [TextBlock] [See below]
Disclosure of change in nature of business [TextBlock] Nil
Details of directors or key managerial personnels who were
Nil
appointed or have resigned during year [TextBlock]
Disclosure of companies which have become or ceased to be its
subsidiaries, joint ventures or associate companies during Nil
year [TextBlock]
Details relating to deposits covered under chapter v of companies act
Nil
[TextBlock]
This is to report that the
Company has not accepted
Details of deposits which are not in compliance with requirements any public deposits u/s
of chapter v of act [TextBlock] 58A of the Companies Act,
1956 during the period
under report.
Details of significant and material orders passed by
regulators or courts or tribunals impacting going concern NIL
status and company’s operations in future [TextBlock]
13
Details regarding adequacy of internal financial controls with Textual information (9)
reference to financial statements [TextBlock] [See below]
Disclosure of appointment and remuneration of managerial personnels Textual information (10)
[TextBlock] [See below]
Number of meetings of board [Qty] 5
14
Disclosure in board of directors report explanatory [Text Block]

KAMADHENU FEEDS [P] LIMITED
507/3, Narakoduru, Chebrolu Mandal,
Guntur DT, Andhra Pradesh-522222.
CIN #U10222AP1988PTC008154
-------------------------------------------------------------------------------------------------------------------------
DIRECTORS' REPORT
To
The Members
Your Directors have pleasure in presenting their THIRTYth Annual Report together with the Audited Accounts for the period ended 31st March,
2018
The Financial results for the period ended 31st March, 2018 are summarised below:
1. FINANCIAL RESULTS
(Amt. in Rs)
Particulars For the period ended March 31, 2018 For the period ended March 31, 2017
Sales/Income from Operations 184,32,12,024 265,85,61,744
Other Income 1,17,20,881 63,36,244
Total Income 185,49,32,905 266,48,97,988
Operating Expenses 1,81,37,71,642 2,62,22,56,793
Profit before Interest & Depreciation 4,11,61,264 4,26,41,196
Less: Interest 1,55,73,244 2,05,14,197
Less: Depreciation 1,29,65,998 21,87,720
Net Profit(+)/(Loss) before tax 1,26,22,021 1,99,39,278
Less: Taxation 41,64,000 61,61,000
Net Profit(+)/(Loss) after tax 84,58,021 137,78,278
2. OPERATIONAL PERFORMANCE:
a. The Company is engaged in Manufacturing of Cattle Feeds.
b. The Company was incorporated on 05th January 1988; this is the thirtyth year of operations for the company.
The highlights of the Company’s performance are as under:

i. Revenue from operations are Rs. 184,32,12,024 /- for the FY 2017-18
ii. Net Profit for the year is Rs. 84,58,021/-
iii. Earnings per share for the year is Rs.0.63
3. DIVIDEND:
The Directors of the Company have not recommended any dividend for the financial year
2017-2018.
4. INTERNAL FINANCIAL CONTROL:

The Company has in place proper and adequate internal control systems commensurate with the nature of its business, size and complexity of its
operations. Internal control systems comprising of policies and procedures are designed to ensure liability of financial reporting, timely feedback
on achievement of operational and strategic goals, compliance with policies, procedure, applicable laws and regulations, and that all assets and
resources are acquired economically, used.
5. DIRECTORS AND KEY MANAGEMENT PERSONNEL:

Present Directors of the company are:
(1) BOBBA Venkateswara Rao - Managing director
(2) Praneeth Bobba Sai Ranga - Director
(3) Rahul Chowdary Bobba -Director
(4) Bobba Komala - Director
In view of the applicable provisions of the Companies Act, 2013, the Company is mandatorily required to appoint any whole time KMPs.
15
6. STATUTORY AUDITORS
Pursuant to the provisions of Section 139 of the Companies Act, 2013 and rules framed there under, M/s BVS Prakash and Co., Chartered
Accountants, the statutory auditor of the Company, are eligible to be appointed as the auditor of the company for the next FY 2018-19. Therefore
the directors of the company are decided to appoint M/s B V S Prakash & Co., which will be subject to the ratification at the Annual General
Meeting to be held on 29th September, 2018.
7. BOARD’S COMMENT ON THE AUDITORS’ REPORT

The observations of the Statutory Auditors, when read together with the relevant notes to the accounts and accounting policies are
self-explanatory and do not calls for any further comment.
8. MEETINGS OF BOARD OF DIRECTORS

Five Board Meetings were held during the Financial Year ended March 31, 2018 i.e. i.e. 12-05-2017, 28-08-2017, 11-12-2017, 01-02-2018 and
05-03-2018.
The names of members of the Board, their attendance at the Board Meetings are as under:
Name of Director Number of Meetings attended / Total Meetings held during FY 2017-18
Komala Bobba Attended 5 Meeting
Praneeth Bobba Sai Ranga Attended 5 Meetings
Rahul Chowdary Bobba Attended 5 Meetings
Bobba Venkateswara Rao Attended 5 Meetings
9. PARTICULARS OF LOANS AND INVESTMENT:

The Company has not made any Investment, given guarantee and securities during the year under review. There for no need to comply provisions
of section 186 of Companies Act, 2013.
10. CONSOLIDATED FINANCIAL STATEMENTS:

Company doesn’t have any subsidiaries so there is no need to prepare consolidated financial statement for the Financial Year 2017-18.
11. Reserves:
During the year company has not transferred any amount to reserves.
12. FUNDS FROM DIRECTORS AND RELATIVES OF DIRECTORS:

During the Financial year 2017-18 company has borrowed/repaid funds from Directors and/or Relatives of the Company.
Name Opening Balance Loan availed Loan Repaid Outstanding Loan

- Bobba Venkateswara Rao
- Komala Bobba
- Praneeth Sai Ranga Bobba
- Rahul Chowdary Bobba -
16,89,970
4,80,000
- 5,09,200
3,11,30,000
14,50,000
1,28,00,000 -
2,94,29,780
2,48,340
61,60,270 5,09,200
33,90,190
16,81,660
66,39,730
13. CONTRACTS AND ARRANGEMENTS WITH RELATED PARTIES:

All related party transactions that were entered into during the financial year ended 31st March, 2018 were on an arm’s length basis and were in
the ordinary course of business. Therefore, the provisions of Section 188 of the Companies Act, 2013 were not attracted. Further, there are no
materially significant related party transactions during the year under review made by the Company with Promoters, Directors, or other
designated persons which may have a potential conflict with the interest of the Company at large. Thus, disclosure in Form AOC2 is not required.
However, the disclosure of transactions with related party for the year, as per Accounting Standard 18 Related Party Disclosures is given in the
Notes to Balance Sheet as on 31st March, 2018.
14. ADDITIONAL INFORMATION

Additional information on conservation of energy, technology absorption, foreign exchange earnings and outgo as required to be disclosed in
terms of Section 134 of the Companies Act, 2013 (requirement of Rule 8(3) of The Companies (Accounts) Rules, 2014):
Conservation of Energy: Not Applicable
Technology Absorption: Not Applicable
15. FOREIGN EXCHANGE EARNINGS / EXPENDITURE:

No such transaction during the F Y 17-18.
16
16. RISK MANAGEMENT POLICY:

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 has laid down a comprehensive Risk Assessment and Minimization Procedure which is reviewed by the Board
from time to time.
These 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.
17. GENERAL:
Your Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions on these items
during the year under review:
a. Details relating to deposits covered under Chapter V of the Companies Act, 2013.
b. Issue of shares (including sweat equity shares) to employees of the Company under any scheme.
c. The Company has no subsidiary and neither the Managing Director nor the Whole-time Directors of the Company receive any remuneration or
commission from any of its subsidiaries.
d. No significant or material orders were passed by the Regulators or Courts or Tribunals which impact the going concern status and Company’s
operations in future.
e. CSR is not applicable on the Company.
18. DEPOSITS
This is to report that the Company has not accepted any public deposits u/s 58A of the Companies Act, 1956 during the period under report.
19. DIRECTORS’ RESPONSIBILITY STATEMENT

Pursuant to Section 134(3) (c) of the Companies Act, 2013 the Board of Directors of the Company confirms that
i. In the preparation of the annual accounts for the year ended March 31, 2018, the applicable accounting standards read with requirements set out
under Schedule III to the Act, have been followed and there are no material departures from the same.
ii. The Directors have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and
prudent so as to give a true and fair view of the state of affairs of the Company as at March 31,2018 and of the profit of the Company for the year
ended on that date.
iii. The Directors have taken proper and sufficient care for the 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 fraud and other irregularities.
iv. The Directors have prepared the accounts on a going concern basis.
v. The Company being unlisted, sub clause (e) of section 134(3) of the Companies Act, 2013 pertaining to laying down internal financial controls
is not applicable to the Company.
vi. The Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate
and operating effectively
20. ANNUAL EVALUATION OF BOARD, ITS PERFORMANCE, AND ITS COMMITTEES:

Company is neither a Listed Company nor a Public Company and thus Annual Evaluation of Board & its Committees is not applicable to our
Company.
21. DISCLOSURE AS PER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION,PROHIBITION AND REDRESSAL)
ACT, 2013:
Company is committed to ensure that there is no scope for sexual harassment at workplace and has adopted a policy on prevention, prohibition
and redressal of sexual harassment at workplace in line with the provisions of Sexual Harassment of Women at Workplace (Prevention,
Prohibition and Redressal) Act, 2013 and the rules framed thereunder. The Company has not received any complaints on sexual harassment
during the financial year 2017-18.
22. MAINTENANCE OF COST RECORDS:

Provisions of Section 148(1) of the Companies Act, 2013 read with the Companies (Cost Records and Audit) Amendment Rules, 2014 are not
applicable to your company.
23. ACKNOWLEDGEMENTS
Your Directors wish to place on record their sincere thanks to its bankers, institutions, suppliers, associates, customers and employees for their
support. The Directors also wish to express their heartfelt gratitude to the stakeholders for their continued support to the Company.
BY ORDER OF THE BOARD

For KAMADHENU FEEDS [P] LIMITED
17
KOMALA BOBBA RAHUL CHOWDARY B

DIRECTOR DIRECTOR
(DIN- 00162026) (DIN-07443655)
Place: VIJAYAWADA
Date: 05.09.2018
FORM NO. MGT 9

EXTRACT OF ANNUAL RETURN
As on financial year ended on 31.03.2018
Pursuant to Section 92 (3) of the Companies Act, 2013 and rule 12(1) of the Company (Management & Administration) Rules, 2014.
I. REGISTRATION & OTHER DETAILS:

1 CIN U01222AP1988PTC008154
2 Registration Date 05/01/1988
3 Name of the Company KAMADHENU FEEDS PRIVATE LIMITED
4 Category/Sub-category of the Company Company Limited by Shares/Non Govt Company
5 Address of the Registered office & contact details 507/3, NARAKODURU, CHEBROLU MANDAL, GUNTUR DST - 522 222
6 Whether listed company No

7 Name, Address & contact details of the Registrar & Transfer Agent, if any. Not Applicable
II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY

(All the business activities contributing 10 % or more of the total turnover of the company shall be stated)
S. No. Name and Description of main products / services NIC Code of the Product/service % to total turnover of the company
1 Manufacture of animal Feeds 108 100.00%
III. PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES

SN Name and address of the Company CIN/GLN Holding/ Subsidiary/ Associate "% of
shares
held" "Applicable
Section"
1 NOT APPLICABLE
IV. SHARE HOLDING PATTERN

(Equity share capital breakup as percentage of total equity)
(i) Category-wise Share Holding
Category of Shareholders "No. of Shares held at the beginning of the year
[As on 31-March-2017]" "No. of Shares held at the end of the year
[As on 31-March-2018]" % Change during the year
Demat Physical Total % of Total Shares Demat Physical Total % of Total Shares
A. Promoters
(1) Indian
a) Individual 817,000 817,000 100.00% 1,469,000 1,469,000 100.00% 79.80%
18
b) Central Govt - - 0.00% - - 0.00% 0.00%

c) State Govt(s) - - 0.00% - - 0.00% 0.00%
d) Bodies Corp. - - 0.00% - - 0.00% 0.00%
e) Banks / FI - - 0.00% - - 0.00% 0.00%
f) Any other - - 0.00% - - 0.00% 0.00%
Sub Total (A) (1) - 817,000 817,000 100.00% - 1,469,000 1,469,000 100.00% 79.80%
(2) Foreign
a) NRI Individuals Nil - 0.00% Nil - 0.00% 0.00%
b) Other Individuals Nil - 0.00% Nil - 0.00% 0.00%
c) Bodies Corp. Nil - 0.00% Nil - 0.00% 0.00%
d) Any other Nil - 0.00% Nil - 0.00% 0.00%
Sub Total (A) (2) - - - 0.00% - - - 0.00% 0.00%
TOTAL (A) - 817,000 817,000 100.00% - 1,469,000 1,469,000 100.00% 79.80%
B. Public Shareholding
1. Institutions
a) Mutual Funds - 0.00% - 0.00% 0.00%
b) Banks / FI - 0.00% - 0.00% 0.00%
c) Central Govt - 0.00% - 0.00% 0.00%
d) State Govt(s) - 0.00% - 0.00% 0.00%
e) Venture Capital Funds - 0.00% - 0.00% 0.00%
f) Insurance Companies - 0.00% - 0.00% 0.00%

g) FIIs - 0.00% - 0.00% 0.00%
h) Foreign Venture Capital Funds - 0.00% - 0.00% 0.00%
i) Others (specify) - 0.00% - 0.00% 0.00%

Sub-total (B)(1):- - - - 0.00% - - - 0.00% 0.00%
2. Non-Institutions
a) Bodies Corp.
i) Indian - 0.00% - 0.00% 0.00%
ii) Overseas - 0.00% - 0.00% 0.00%
b) Individuals
i) Individual shareholders holding nominal share capital upto Rs. 1 lakh - - 0.00% - - 0.00% 0.00%
ii) Individual shareholders holding nominal share capital in excess of Rs 1 lakh - 0.00% - 0.00% 0.00%
c) Others (specify)
Non Resident Indians - 0.00% - 0.00% 0.00%
Overseas Corporate Bodies - 0.00% - 0.00% 0.00%
Foreign Nationals - 0.00% - 0.00% 0.00%

Clearing Members - 0.00% - 0.00% 0.00%
Trusts - 0.00% - 0.00% 0.00%
Foreign Bodies - D R - 0.00% - 0.00% 0.00%
Sub-total (B)(2):- - - - 0.00% - - - 0.00% 0.00%
Total Public (B) - - - 0.00% - - - 0.00% 0.00%
C. Shares held by Custodian for GDRs & ADRs - 0.00% 0.00% 0.00%
Grand Total (A+B+C) - 817,000 817,000 100.00% - 1,469,000 1,469,000 100.00% 79.80%
(ii) Shareholding of Promoter

SN Shareholder’s Name Shareholding at the beginning of the year Shareholding at the end of the year % change in shareholding during the year
No. of Shares % of total Shares of the company % of Shares Pledged/ encumbered to total shares No. of Shares % of total Shares of the company
% of Shares Pledged / encumbered to total shares
1 BOBBA VENKATESWARA RAO 733,150 89.74% Nil 1,108,050 75.43% Nil 51.14%
2 BOBBA KOMALA 26,250 3.21% Nil 198,050 13.48% Nil 654.48%
3 BOBBA RAHUL CHOWDARY 20,500 2.51% NIL 121,000 8.24% NIL 490.24%
4 BOBBA SAI RANGA PRANEETH 14,000 1.71% Nil 18,800 1.28% Nil 34.29%
Total 793,900 97.17% Nil 1,445,900 98.43% Nil 82.13%
(iii) Change in Promoters’ Shareholding (please specify, if there is no change)

SN Particulars Date Reason Shareholding at the beginning of the year Cumulative Shareholding during the year
19
No. of shares % of total shares No. of shares % of total shares
At the beginning of the year 793,900 97.17% 793,900 54.04%

Changes during the year 23/01/2018 Allot 652,000 79.80% - 0.00%
- 0.00% - 0.00%
- 0.00% - 0.00%
At the end of the year 1,445,900 98.43% 1,445,900 98.43%
(iv) Shareholding Pattern of top ten Shareholders

(Other than Directors, Promoters and Holders of GDRs and ADRs):
SN For each of the Top 10 shareholders Date Reason Shareholding at the beginning of the year Cumulative Shareholding during the year
1 NAME BOBBA KRISHNA KUMARI

At the beginning of the year 1,700 0.21% 0.00%
Changes during the year - 0.00% 0.00%
At the end of the year 1,700 0.21% 0.00%
2 NAME P PARVATHI DEVI

At the beginning of the year 1,500 0.18% 0.00%
Changes during the year - 0.00% 0.00%
At the end of the year 1,500 0.18% 0.00%
3 NAME P V V CHALAPATHI RAO
At the beginning of the year 1,400 0.17% - 0.00%
Changes during the year - 0.00% - 0.00%
At the end of the year 1,400 0.17% - 0.00%
4 NAME B VENKATA RATNAM
At the beginning of the year 950 0.12% - 0.00%
At the end of the year 950 0.12% - 0.00%
5 NAME P VENKATESWARA RAO
6 NAME P UMA MAHESWARA RAO
7 NAME BOBBA NAGESWARA RAO
8 NAME KODE GIRI VENKATA PRASAD
9 NAME K VARA PRASAD
10 NAME KODE MALLIKHARJUNA RAO
TOTAL 10,850 -
(v) Shareholding of Directors and Key Managerial Personnel:

SN Shareholding of each Directors and each Key Managerial Personnel Date Reason Shareholding at the beginning of the year Cumulative
Shareholding during the year
1 BOBBA VENKATESWARA RAO

At the beginning of the year 733,150 89.74% 198,050 13.48%
Changes during the year 374,900 45.89% - 0.00%
At the end of the year 1,108,050 135.62% 198,050 13.48%
2 BOBBA RAHUL CHOWDARY

20
3 Bobba Sai Ranga Praneeth

4 BOBBA KOMALA
V. INDEBTEDNESS
Indebtedness of the Company including interest outstanding/accrued but not due for payment.
(Amt. Rs./Lacs)
Particulars Secured Loans excluding deposits Unsecured Loans Deposits Total Indebtedness
Indebtedness at the beginning of the financial year

i) Principal Amount 195,887,368.00 3,537,610.00 - 199,424,978.00
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - - - -
Total (i+ii+iii) 195,887,368.00 3,537,610.00 - 199,424,978.00
Change in Indebtedness during the financial year
* Addition 151,997,066.00 8,683,170.00 - 160,680,236.00
* Reduction - - - -
Net Change 151,997,066.00 8,683,170.00 - 160,680,236.00
Indebtedness at the end of the financial year
i) Principal Amount 347,884,434.00 12,220,780.00 - 360,105,214.00
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - - - -
Total (i+ii+iii) 347,884,434.00 12,220,780.00 - 360,105,214.00
VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL:

A. Remuneration to Managing Director, Whole-time Directors and/or Manager:
SN. Particulars of Remuneration Name of MD/WTD/ Manager Total Amount
Name BOBBA VENKATESWARA RAO (Rs/Lac)
Designation Managing Director
1 Gross salary
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961 1,200,000.00 0 0 0 1200000
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961 -

(c) Profits in lieu of salary under section 17(3) Income- tax Act, 1961 -
2 Stock Option -
3 Sweat Equity -
4 Commission -
- as % of profit -
- others, specify -
5 Others, please specify -
Total (A) 1,200,000.0 - - - 1,200,000.0
Ceiling as per the Act
B. Remuneration to other Directors:

SN. Particulars of Remuneration Name of Directors Total Amount
B KOMALA B RAHUL CHOWDARY B SAI RANGA PRANEETH (Rs/Lac)
1 Independent Directors
Fee for attending board committee meetings -
Commission -
Others, please specify 1,200,000.00 2,400,000.00 1,200,000.00 4,800,000.00
Total (1) 1,200,000.00 2,400,000.00 1,200,000.00 4,800,000.00
2 Other Non-Executive Directors -
Commission -
Remuneration -
Total (2) - - - -
Total (B)=(1+2) 1,200,000.00 2,400,000.00 1,200,000.00 4,800,000.00
Total Managerial Remuneration 6,000,000.00
Overall Ceiling as per the Act
C. Remuneration to Key Managerial Personnel other than MD/Manager/WTD: NIL
SN. Particulars of Remuneration Name of Key Managerial Personnel Total Amount
Name (Rs/Lac)
Designation CEO CFO CS
21
1 Gross salary
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961 -
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961 -

(c) Profits in lieu of salary under section 17(3) Income- tax Act, 1961 -
2 Stock Option -
3 Sweat Equity -
4 Commission
- as % of profit -
- others, specify -
5 Others, please specify -
Total - - - -
VII. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES:
Type Section of the Companies Act Brief Description Details of Penalty / Punishment/ Compounding fees imposed Authority [RD / NCLT/
COURT] Appeal made, if any (give Details)
A. COMPANY
Penalty NIL
Punishment NIL
Compounding NIL
B. DIRECTORS
Penalty NIL
Punishment NIL
Compounding NIL
C. OTHER OFFICERS IN DEFAULT
Penalty NIL
Punishment NIL
Compounding NIL
For Kamadhenu Feeds Private Limited
PLACE VIJAYAWADA sd/- sd/-

DATE: 05/09/2018 BOBBA KOMALA B RAHUL CHOWDARY
DIRECTOR DIRECTOR
DIN-00162026 DIN-07443655
Description of state of companies affair

a. The Company is engaged in Manufacturing of Cattle Feeds. b. The Company was incorporated on 05th January 1988; this is the thirtyth year of
operations for the company. The highlights of the Company’s performance are as under: i. Revenue from operations are Rs. 184,32,12,024 /- for
the FY 2017-18 ii. Net Profit for the year is Rs. 84,58,021/- iii. Earnings per share for the year is Rs.0.63
Details regarding energy conservation

terms of Section 134 of the Companies Act, 2013 (requirement of Rule 8(3) of The Companies (Accounts) Rules, 2014): Conservation of Energy:
Not Applicable Technology Absorption: Not Applicable
Details regarding technology absorption

terms of Section 134 of the Companies Act, 2013 (requirement of Rule 8(3) of The Companies (Accounts) Rules, 2014): Conservation of Energy:
Not Applicable Technology Absorption: Not Applicable
22
Disclosures in director’s responsibility statement

Pursuant to Section 134(3) (c) of the Companies Act, 2013 the Board of Directors of the Company confirms that i. In the preparation of the annual
accounts for the year ended March 31, 2018, the applicable accounting standards read with requirements set out under Schedule III to the Act,
have been followed and there are no material departures from the same. ii. The Directors have selected such accounting policies and applied them
consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the
Company as at March 31,2018 and of the profit of the Company for the year ended on that date. iii. The Directors have taken proper and
sufficient care for the 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 fraud and other irregularities. iv. The Directors have prepared the accounts on a going concern basis.
v. The Company being unlisted, sub clause (e) of section 134(3) of the Companies Act, 2013 pertaining to laying down internal financial controls
is not applicable to the Company. vi. The Directors have devised proper systems to ensure compliance with the provisions of all applicable laws
and that such systems are adequate and operating effectively
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
All related party transactions that were entered into during the financial year ended 31st March, 2018 were on an arm’s length basis and were in
the ordinary course of business. Therefore, the provisions of Section 188 of the Companies Act, 2013 were not attracted. Further, there are no
materially significant related party transactions during the year under review made by the Company with Promoters, Directors, or other
designated persons which may have a potential conflict with the interest of the Company at large. Thus, disclosure in Form AOC2 is not required.
However, the disclosure of transactions with related party for the year, as per Accounting Standard 18 Related Party Disclosures is given in the
Notes to Balance Sheet as on 31st March, 2018.
Disclosure of statement on development and implementation of risk management policy [Text Block]
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 has laid down a comprehensive Risk Assessment and Minimization Procedure which is reviewed by the Board
from time to time.
These 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.
Disclosure of financial summary or highlights [Text Block]

1. FINANCIAL RESULTS
(Amt. in Rs)
Particulars For the period ended March 31, 2018 For the period ended March 31, 2017
Sales/Income from Operations 184,32,12,024 265,85,61,744
Other Income 1,17,20,881 63,36,244
Total Income 185,49,32,905 266,48,97,988
Operating Expenses 1,81,37,71,642 2,62,22,56,793
Profit before Interest & Depreciation 4,11,61,264 4,26,41,196
Less: Interest 1,55,73,244 2,05,14,197
Less: Depreciation 1,29,65,998 21,87,720
Net Profit(+)/(Loss) before tax 1,26,22,021 1,99,39,278
Less: Taxation 41,64,000 61,61,000
Net Profit(+)/(Loss) after tax 84,58,021 137,78,278
23
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
The Company has in place proper and adequate internal control systems commensurate with the nature of its business, size and complexity of its
operations. Internal control systems comprising of policies and procedures are designed to ensure liability of financial reporting, timely feedback
on achievement of operational and strategic goals, compliance with policies, procedure, applicable laws and regulations, and that all assets and
resources are acquired economically, used.
Disclosure of appointment and remuneration of managerial personnels [Text Block]

B. Remuneration to other Directors:
SN. Particulars of Remuneration Name of Directors Total Amount
B KOMALA B RAHUL CHOWDARY B SAI RANGA PRANEETH (Rs/Lac)
1 Independent Directors
Commission -
Others, please specify 1,200,000.00 2,400,000.00 1,200,000.00 4,800,000.00
Total (1) 1,200,000.00 2,400,000.00 1,200,000.00 4,800,000.00
2 Other Non-Executive Directors -
Commission -
Remuneration -
Total (2) - - - -
Total (B)=(1+2) 1,200,000.00 2,400,000.00 1,200,000.00 4,800,000.00
Total Managerial Remuneration 6,000,000.00
Overall Ceiling as per the Act
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] Auditors1
01/04/2017
to
31/03/2018
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
M/S B V S
Name of audit firm PRAKASH & CO
VISHNUBOTLA
Name of auditor signing report RAMA
SUBRAHMANYAM
Firms registration number of audit firm 002727S
Membership number of auditor 209978
D.N.21-8-23, G S
RAJU ROAD,
Address of auditors MUTYALAMPADU,
VIJAYAWADA -520
011
Permanent account number of auditor or auditor's firm ACDPB6142R
SRN of form ADT-1 S38053674
Date of signing audit report by auditors 05/09/2018
Date of signing of balance sheet by auditors 05/09/2018
24
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]
01/04/2017
to
31/03/2018
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]
The Company has
maintained proper
records showing full,
Disclosure in auditors report relating to fixed assets including
quantitative details
and situation of fixed
assets;
Textual information
Disclosure relating to quantitative details of fixed assets (11) [See below]
Textual information
Disclosure relating to physical verification and material discrepancies of fixed assets (12) [See below]
(c) The title deeds of
immovable
Disclosure relating to title deeds of immovable properties properties are held in
the name of the
company.
Textual information
Disclosure in auditors report relating to inventories (13) [See below]
Textual information
Disclosure in auditors report relating to loans (14) [See below]
Textual information
Disclosure about loans granted to parties covered under section 189 of companies act (15) [See below]
Textual information
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 (16) [See below]
Textual information
Disclosure in auditors report relating to deposits accepted (17) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (18) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (19) [See below]
8. In our opinion and
according to the
information and
explanations given
Disclosure in auditors report relating to default in repayment of financial dues to us, the Company
has not defaulted in
the repayment of
dues to banks.
Disclosure in auditors report relating to public offer and term loans used for purpose for which Textual information
those were raised (20) [See below]
Disclosure in auditors report relating to fraud by the company or on the company by its officers Textual information
or its employees reported during period (21) [See below]
11. The provisions
of section 197 read
with Schedule V to
Disclosure in auditors report relating to managerial remuneration the act are not
applicable to the
private company.
12. In our opinion,
the Company is not a
Nidhi Company.
Therefore, the
Disclosure in auditors report relating to Nidhi Company provisions of clause
4 (xii) of the Order
are not applicable to
the Company.
Textual information
Disclosure in auditors report relating to transactions with related parties (22) [See below]
Disclosure in auditors report relating to preferential allotment or private placement of shares or Textual information
convertible debentures (23) [See below]
Disclosure in auditors report relating to non-cash transactions with directors or persons connected Textual information
with him (24) [See below]
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India Textual information
Act, 1934 (25) [See below]
25

01/04/2017
to
31/03/2018
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Disclosure relating to quantitative details of fixed assets

(b) The Fixed Assets have been physically verified by the management in a phased manner, designed to cover all the items over a period of three
years, which in our opinion, is reasonable having regard to the size of the company and nature of its business. Pursuant to the program, a portion
of the fixed asset has been physically verified by the management during the year and no material discrepancies between the books records and
the physical fixed assets have been noticed.
Disclosure relating to physical verification and material discrepancies of fixed assets

Disclosure in auditors report relating to inventories

The management has conducted the physical verification of inventory at reasonable intervals. The discrepancies noticed on physical verification
of the inventory as compared to books records which has been properly dealt with in the books of account were not material.
Disclosure in auditors report relating to loans

3. The Company has not granted any loans, secured or unsecured to companies, firms, Limited Liability partnerships or other parties covered in
the Register maintained under section 189 of the Act. Accordingly, the provisions of clause 3 (iii) (a) to (c) of the Order are not applicable to the
Company and hence not commented upon.
Disclosure about loans granted to parties covered under section 189 of companies act
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
4. In our opinion and according to the information and explanations given to us, the company has complied with the provisions of section 185 and
I86 of the Companies Act, 2013 in respect of loans, investments, guarantees, and security.
26
Disclosure in auditors report relating to deposits accepted

5. The Company has not accepted any deposits from the public and hence the directives issued by the Reserve Bank of India and the provisions of
Sections 73 to 76 or any other relevant provisions of the Act and the Companies (Acceptance of Deposit) Rules, 2015 with regard to the deposits
accepted from the public are not applicable.
Disclosure in auditors report relating to maintenance of cost records

6. As informed to us, the maintenance of Cost Records has not been specified by the Central Government under sub-section (1) of Section 148 of
the Act, in respect of the activities carried on by the company.
Disclosure in auditors report relating to statutory dues [Text Block]

7. (a) According to information and explanations given to us and on the basis of our examination of the books of account, and records, the
Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees State Insurance, Income-Tax,
GST Law, Duty of Customs, Cess and any other statutory dues with the appropriate authorities. According to the information and explanations
given to us, no undisputed amounts payable in respect of the above were in arrears as at March 31, 2018 for a period of more than six months
from the date on when they become payable.
(b) According to the information and explanation given to us, there are no dues of income tax, GST Law, duty of customs, outstanding on account
of any dispute.
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
ased upon the audit procedures performed and the information and explanations given by the management, the company has not raised moneys by
way of initial public offer or further public offer including debt instruments and term Loans. Accordingly, the provisions of clause 3 (ix) of the
Order are not applicable to the Company and hence not commented upon.
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
10. Based upon the audit procedures performed and the information and explanations given by the management, we report that no fraud by the
Company or on the company by its officers or employees has been noticed or reported during the year.
Disclosure in auditors report relating to transactions with related parties

13. In our opinion, all transactions with the related parties are in compliance with Section 177 and 188 of Companies Act, 2013 and the details
have been disclosed in the Financial Statements as required by the applicable accounting standards.
27
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
14. Based upon the audit procedures performed and the information and explanations given by the management, the company has made
preferential allotment of 6,52,000 Equity Shares to the promoters during the year under review and complied with the provisions of the
Companies Act 2013 and the amount so raised has been used for the purpose for which the funds were raised.
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
15. Based upon the audit procedures performed and the information and explanations given by the management, the company has not entered into
any non-cash transactions with directors or persons connected with him. Accordingly, the provisions of clause 3 (xv) of the Order are not
applicable to the Company and hence not commented upon.
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India Act, 1934
16. In our opinion, the company is not required to be registered under section 45 IA of the Reserve Bank of India Act, 1934 and accordingly, the
provisions of clause 3 (xvi) of the Order are not applicable to the Company and hence not commented upon.
28
Disclosure in auditor’s report explanatory [Text Block]

Independent Auditor’s Report
To
The Members of
M/s. KAMADHENU FEEDS PVT LTD
Report on the Financial Statements
We have audited the accompanying financial statements of M/s.KAMADHENU FEEDS PVT LTD (“the Company”) which comprise the Balance
Sheet as at March 31, 2018, the Statement of Profit and Loss, Cash Flow Statement for the year then ended, and a summary of significant
accounting policies and other explanatory information.
Management’s Responsibility for the Standalone 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 there under.
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 opinion on the financial statements.
Qualified Opinion
In our opinion, the financial statements give the information as required by the Companies Act, 2013, in the manner so required and give a true
and fair view in conformity with the accounting principles generally accepted in India:
1. In case of the Balance Sheet, of the state of affairs of the company as at March 31, 2018;
2. In case of Profit and Loss Account, of the profit/loss for the year ended on that date; and
3. In case of the Cash Flow Statement, of the cash flows for the year ended on that date.
Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor’s Report) Order, 2016 (“the Order”), as amended, issued by the Central Government of India in terms
of sub-section (11) of section 143 of the Act, we give in the “Annexure A” a statement on the matters specified in paragraphs 3 and 4 of the
Order.
29
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
purpose 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 March 31, 2018 taken on record by the Board of Directors, none of the
directors is disqualified as on March 31, 2018 from being appointed as a director in terms of Section 164 (2) of the Act.
f. With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of such
controls, refer to our separate Report in “Annexure B”.
g. 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 does not have any pending litigations which would impact its financial position.
ii. The Company did not have any long-term contracts including derivative contracts for which there were any material foresee able losses.
iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.
For BVS Prakash & Co.,

CHARTERED ACCOUNTANTS
Firm Regn. No.002727S
DATE: 05.09.2018
PLACE: Vijayawada sd/-
(V R SUBRAHMANYAM)
PARTNER
Membership No.209978
ANNEXURE - A TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph 1 of Report on Other Legal and Regulatory
Requirements, of our report of even date)
1. (a) The Company has maintained proper records showing full, including quantitative details and situation of fixed assets;
(c) The title deeds of immovable properties are held in the name of the company.
2. (a) The management has conducted the physical verification of inventory at reasonable intervals.
(b) The discrepancies noticed on physical verification of the inventory as compared to books records which has been properly dealt with in the
books of account were not material.
30
4. In our opinion and according to the information and explanations given to us, the company has complied with the provisions of section 185 and
I86 of the Companies Act, 2013 in respect of loans, investments, guarantees, and security.
5. The Company has not accepted any deposits from the public and hence the directives issued by the Reserve Bank of India and the provisions of
Sections 73 to 76 or any other relevant provisions of the Act and the Companies (Acceptance of Deposit) Rules, 2015 with regard to the deposits
accepted from the public are not applicable.
6. As informed to us, the maintenance of Cost Records has not been specified by the Central Government under sub-section (1) of Section 148 of
the Act, in respect of the activities carried on by the company.
7. (a) According to information and explanations given to us and on the basis of our examination of the books of account, and records, the
Company has been generally regular in depositing undisputed statutory dues including Provident Fund, Employees State Insurance, Income-Tax,
GST Law, Duty of Customs, Cess and any other statutory dues with the appropriate authorities. According to the information and explanations
given to us, no undisputed amounts payable in respect of the above were in arrears as at March 31, 2018 for a period of more than six months
from the date on when they become payable.
(b) According to the information and explanation given to us, there are no dues of income tax, GST Law, duty of customs, outstanding on account
of any dispute.
8. In our opinion and according to the information and explanations given to us, the Company has not defaulted in the repayment of dues to
banks.
9. Based upon the audit procedures performed and the information and explanations given by the management, the company has not raised
moneys by way of initial public offer or further public offer including debt instruments and term Loans. Accordingly, the provisions of clause 3
(ix) of the Order are not applicable to the Company and hence not commented upon.
10. Based upon the audit procedures performed and the information and explanations given by the management, we report that no fraud by the
Company or on the company by its officers or employees has been noticed or reported during the year.
11. The provisions of section 197 read with Schedule V to the act are not applicable to the private company.
12. In our opinion, the Company is not a Nidhi Company. Therefore, the provisions of clause 4 (xii) of the Order are not applicable to the
Company.
13. In our opinion, all transactions with the related parties are in compliance with Section 177 and 188 of Companies Act, 2013 and the details
have been disclosed in the Financial Statements as required by the applicable accounting standards.
14. Based upon the audit procedures performed and the information and explanations given by the management, the company has made
preferential allotment of 6,52,000 Equity Shares to the promoters during the year under review and complied with the provisions of the
Companies Act 2013 and the amount so raised has been used for the purpose for which the funds were raised.
15. Based upon the audit procedures performed and the information and explanations given by the management, the company has not entered into
any non-cash transactions with directors or persons connected with him. Accordingly, the provisions of clause 3 (xv) of the Order are not
applicable to the Company and hence not commented upon.
16. In our opinion, the company is not required to be registered under section 45 IA of the Reserve Bank of India Act, 1934 and accordingly, the
provisions of clause 3 (xvi) of the Order are not applicable to the Company and hence not commented upon.

DATE: 05.09.2018
PLACE: Vijayawada Sd/-
(V R SUBRAHMANYAM)
PARTNER
31
“Annexure B” to the Independent Auditor’s Report of even date on the Standalone Financial Statements of M/s. KAMADHENU FEEDS PVT
LTD
Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 (“the Act”)
We have audited the internal financial controls over financial reporting of M/s. KAMADHENU FEEDS PVT LTD (“the Company”) as of March
31, 2018 in conjunction with our audit of the standalone financial statements of the Company for the year ended on that date.
Management’s Responsibility for Internal Financial Controls
The Company’s management is responsible for establishing and maintaining internal financial controls based on Internal Control Over Financial
Reporting Criteria established by the company considering the essential components of Internal Control stated in the Guidance Note on Audit of
Internal Financial Controls Over Financial Reporting issued by The Institute of Chartered Accountants of India (ICAI).
These responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively
for ensuring the orderly and efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the
prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable
financial information, as required under the Companies Act, 2013.
Auditors’ Responsibility
Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based on our audit. We conducted
our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the “Guidance Note”) and the
Standards on Auditing, issued by ICAI and deemed to be prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to
an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered
Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if
such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of
internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and
operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor’s judgement, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company’s
internal financial controls system over financial reporting.
Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
A company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorizations of
management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorized
32
acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls Over Financial Reporting

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation
of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial
reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
deteriorate.
Opinion
In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal
financial controls over financial reporting were operating effectively as at March 31, 2018, based on the internal control over financial reporting
criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal
Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India as it appears from our examination of the
books and records of the Company and representations received from the management.

DATE: 05.09.2018
PLACE: Vijayawada Sd/-
(V R SUBRAHMANYAM)
PARTNER
[400500] Disclosures - Secretarial audit report

01/04/2017
to
31/03/2018
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
33
[100100] Balance sheet

31/03/2018 31/03/2017
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 14,69,00,000 8,17,00,000
Reserves and surplus 4,07,47,774 3,40,66,533
Money received against share warrants 0 0
Total shareholders' funds 18,76,47,774 11,57,66,533
Share application money pending allotment 0 0
Deferred government grants 0 0
Non-current liabilities [Abstract]
Long-term borrowings 11,85,54,845 0
Deferred tax liabilities (net) 17,76,779 0
Other long-term liabilities 1,22,20,780 35,37,610
Long-term provisions 0 0
Total non-current liabilities 13,25,52,404 35,37,610
Current liabilities [Abstract]
Short-term borrowings 22,93,29,589 19,58,87,368
Trade payables 30,35,48,315 31,43,09,028
Other current liabilities 45,08,930 56,68,293
Short-term provisions 42,18,463 61,61,000
Total current liabilities 54,16,05,297 52,20,25,689
Total equity and liabilities 86,18,05,475 64,13,29,832
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 18,96,94,071 2,41,26,744
Intangible assets 0 0
Total fixed assets 18,96,94,071 2,41,26,744
Non-current investments 3,85,55,833 10,39,91,231
Long-term loans and advances 0 0
Other non-current assets 0 0
Total non-current assets 22,82,49,904 12,81,17,975
Current assets [Abstract]
Current investments 0 0
Inventories 17,14,40,206 6,34,40,455
Trade receivables 36,21,94,234 38,17,71,350
Cash and bank balances 76,33,603 7,17,096
Short-term loans and advances 7,50,600 2,90,75,158
Other current assets 9,15,36,928 3,82,07,798
Total current assets 63,35,55,571 51,32,11,857
Total assets 86,18,05,475 64,13,29,832
34
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] DirectorssigningFS1 DirectorssigningFS2
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
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 RAHUL KOMALA
Middle name of director CHOWDARY
Last name of director BOBBA BOBBA
Designation of director Director Director
Director identification number of director 07443655 00162026
Date of signing of financial statements by director 05/09/2018 05/09/2018
35
[100400] Cash flow statement, indirect

01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
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 1,26,22,022 1,99,39,278
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 1,55,73,244 2,05,14,197
Adjustments for depreciation and amortisation expense 1,29,65,998 21,87,720
Total adjustments to profit (loss) 2,85,39,242 2,27,01,917
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -10,79,99,751 -3,51,34,118
Adjustments for decrease (increase) in trade receivables 1,95,77,116 -6,57,10,423
Adjustments for decrease (increase) in other current assets -2,50,04,573 -5,65,13,337
Adjustments for increase (decrease) in trade payables -1,07,60,714 21,86,44,894
Adjustments for increase (decrease) in other current liabilities 2,61,76,322 63,11,598
Total adjustments for working capital -9,80,11,600 6,75,98,614
Total adjustments for reconcile profit (loss) -6,94,72,358 9,03,00,531
Net cash flows from (used in) operations -5,68,50,336 11,02,39,809
Net cash flows from (used in) operating activities before extraordinary
-5,68,50,336 11,02,39,809
items
Net cash flows from (used in) operating activities -5,68,50,336 11,02,39,809
Cash flows from used in investing activities [Abstract]
Purchase of tangible assets 19,04,42,744 54,72,976
Other inflows (outflows) of cash 7,73,44,816 -9,42,06,396
Net cash flows from (used in) investing activities before extraordinary
-11,30,97,928 -9,96,79,372
items
Net cash flows from (used in) investing activities -11,30,97,928 -9,96,79,372
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 6,52,00,000 0
Proceeds from borrowings 12,72,38,015 0
Repayments of borrowings 0 54,99,525
Interest paid 1,55,73,244 2,05,14,197
Net cash flows from (used in) financing activities before extraordinary
17,68,64,771 -2,60,13,722
items
Net cash flows from (used in) financing activities 17,68,64,771 -2,60,13,722
Net increase (decrease) in cash and cash equivalents before effect of
69,16,507 -1,54,53,285
exchange rate changes
Net increase (decrease) in cash and cash equivalents 69,16,507 -1,54,53,285
Cash and cash equivalents cash flow statement at end of period 76,33,603 7,17,096 1,61,70,381
36
[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]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
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 EQUITY EQUITY
BOBBA BOBBA
Name of shareholder VENKATESWARA VENKATESWARA BOBBA KOMALA BOBBA KOMALA
RAO RAO
PAN of shareholder ACJPB0327N ACJPB0327N ANFPK3169E ANFPK3169E
Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 11,75,200 [shares] 6,53,600 [shares] 1,46,900 [shares] 81,700
Percentage of shareholding in company 80.00% 80.00% 10.00% 10.00%
37
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 14,69,000 [shares] 8,47,000 [shares] 14,69,000 [shares] 8,47,000
Value of shares authorised 14,69,00,000 8,47,00,000 14,69,00,000 8,47,00,000
Number of shares issued [shares] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
Value of shares issued 14,69,00,000 8,17,00,000 14,69,00,000 8,17,00,000
Number of shares subscribed and fully paid [shares] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
Value of shares subscribed and fully paid 14,69,00,000 8,17,00,000 14,69,00,000 8,17,00,000
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] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
Total value of shares subscribed 14,69,00,000 8,17,00,000 14,69,00,000 8,17,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
Value of shares called 14,69,00,000 8,17,00,000 14,69,00,000 8,17,00,000
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
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 14,69,00,000 8,17,00,000 14,69,00,000 8,17,00,000
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 other private
[shares] 6,52,000 [shares] 0 [shares] 6,52,000 [shares] 0
placement
Number of shares issued as other
[shares] 0 [shares] 0 [shares] 0 [shares] 0
preferential allotment
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
[shares] 0 [shares] 0 [shares] 0 [shares] 0
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 14,69,000 [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of other private placement issue
6,52,00,000 0 6,52,00,000 0
during period
Amount of other preferential allotment
0 0 0 0
issue during period
Total aggregate amount of increase in
6,52,00,000 0 6,52,00,000 0
share capital during period
Decrease in share capital during period
[Abstract]
38
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 6,52,00,000 0 6,52,00,000 0
Share capital at end of period 14,69,00,000 8,17,00,000 14,69,00,000 8,17,00,000
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
39
Disclosure of classes of share capital [Table] ..(2)

Equity shares
Classes of share capital [Axis] Equity shares 1 [Member]
[Member]
01/04/2017 01/04/2016
31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share EQUITY EQUITY
Number of shares authorised [shares] 14,69,000 [shares] 8,47,000
Value of shares authorised 14,69,00,000 8,47,00,000
Number of shares issued [shares] 14,69,000 [shares] 8,17,000
Value of shares issued 14,69,00,000 8,17,00,000
Number of shares subscribed and fully paid [shares] 14,69,000 [shares] 8,17,000
Value of shares subscribed and fully paid 14,69,00,000 8,17,00,000
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] 14,69,000 [shares] 8,17,000
Total value of shares subscribed 14,69,00,000 8,17,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 14,69,000 [shares] 8,17,000
Value of shares called 14,69,00,000 8,17,00,000
Calls unpaid [Abstract]
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
0 0
officers
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 14,69,00,000 8,17,00,000
Par value per share [INR/shares] 100 [INR/shares] 100
Amount per share called in case shares not fully
[INR/shares] 0 [INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in other private
[shares] 6,52,000 [shares] 0
placement
Number of shares issued as other
[shares] 0 [shares] 0
preferential allotment
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
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during
[shares] 0 [shares] 0
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 8,17,000 [shares] 14,69,000 [shares] 8,17,000 [shares] 8,17,000
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of other private placement issue
6,52,00,000 0
during period
40
Amount of other preferential allotment

0 0
issue during period
Total aggregate amount of increase in
6,52,00,000 0
share capital during period
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
0 0
period
Total increase (decrease) in share capital 6,52,00,000 0
Share capital at end of period 8,17,00,000 14,69,00,000 8,17,00,000 8,17,00,000
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
allotment of securities and due for 0 0
refund, principal
allotment of securities and due for 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0
and interest accrued thereon

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share [Qty] 4 [Qty] 0
Nature of security on private placement of equity share Other other
Whether reduction in capital done during year No No
Whether money raised from public offering during year No No
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Other reserves [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 66,81,242 1,37,78,278
Other additions to reserves 0 0 0 0
Total additions to reserves 66,81,242 1,37,78,278 0 0
Total changes in reserves 66,81,242 1,37,78,278 0 0
Reserves at end of period 4,07,47,774 3,40,66,533 1,24,65,383 1,24,65,383
Description of nature and purpose of other [ As per Member(s) [ As Per Member (s)
[ As per Member(s) ] [ As Per Member (s) ]
reserves/funds ] ]
41

Other reserves
Components of reserves [Axis] Other reserves, others [Member]
[Member]
01/04/2017 01/04/2016
31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017
Other additions to reserves 0 0
Total additions to reserves 0 0
Total changes in reserves 0 0
Reserves at end of period 1,24,65,383 1,24,65,383 1,24,65,383 1,24,65,383
Description of nature and purpose of other
Others Others
reserves/funds

Components of reserves [Axis] Surplus [Member]
01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
Total additions to reserves 66,81,242 1,37,78,278
Total changes in reserves 66,81,242 1,37,78,278
Reserves at end of period 2,82,82,391 2,16,01,150 78,22,872
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Term loans [Member] Term loans from others [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 11,85,54,845 0 11,85,54,845 0
Classification of borrowings [Table] ..(2)

Classification based on time period [Axis] Short-term [Member]
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]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 22,93,29,589 19,58,87,368 22,93,29,589 19,58,87,368
42
[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]
Accumulated
depreciation
Carrying amount accumulated depreciation and gross
Carrying amount [Member] Gross carrying amount [Member] and
carrying amount [Axis]
impairment
[Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to 31/03/2016 to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
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 19,04,42,743 45,58,685 19,04,42,743 45,58,685
assets
Depreciation tangible assets -1,29,65,998 -21,87,720 1,29,65,998
Disposals tangible assets
[Abstract]
Disposals tangible assets,
0 0 0 0 0
others
Total disposals tangible
0 0 0 0 0
assets
Total changes in tangible
17,74,76,745 23,70,965 19,04,42,743 45,58,685 1,29,65,998
assets
Tangible assets at end of period 18,96,94,071 2,41,26,744 21,53,98,400 3,68,65,075 3,23,06,390 2,57,04,329
43

Company total tangible assets
Classes of tangible assets [Axis] Land [Member]
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member]
[Member]
Carrying amount accumulated depreciation and gross Accumulated depreciation and Gross carrying amount
Carrying amount [Member]
carrying amount [Axis] impairment [Member] [Member]
01/04/2016 01/04/2016 01/04/2016
to 31/03/2016 to 31/03/2016 to 31/03/2016
31/03/2017 31/03/2017 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 3,80,023 3,80,023
assets
Depreciation tangible assets 21,87,720 0
[Abstract]
0 0 0
others
0 0 0
assets
21,87,720 3,80,023 3,80,023
assets
Tangible assets at end of period 1,27,38,331 1,05,50,611 1,19,09,418 1,15,29,395 1,19,09,418 1,15,29,395

Classes of tangible assets [Axis] Land [Member] Buildings [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
Gross carrying
Carrying amount accumulated depreciation and gross Accumulated depreciation and
Carrying amount [Member] amount
carrying amount [Axis] impairment [Member]
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 13,56,20,785 33,66,484 13,56,20,785
assets
Depreciation tangible assets 0 -94,62,283 -2,87,887
[Abstract]
0 0 0 0
others
0 0 0 0
assets
0 12,61,58,502 30,78,597 13,56,20,785
assets
Tangible assets at end of period 0 0 13,21,49,678 59,91,176 29,12,579 14,53,29,439
44

Office building
Classes of tangible assets [Axis] Buildings [Member]
[Member]
Owned assets
[Member]
Carrying
Carrying amount accumulated depreciation and gross Gross carrying amount Accumulated depreciation and impairment
amount
carrying amount [Axis] [Member] [Member]
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 33,66,484 13,56,20,785
assets
Depreciation tangible assets 94,62,283 2,87,887 -94,62,283
[Abstract]
0 0 0 0
others
0 0 0 0
assets
33,66,484 94,62,283 2,87,887 12,61,58,502
assets
Tangible assets at end of period 97,08,654 63,42,170 1,31,79,761 37,17,478 34,29,591 13,21,49,678

Classes of tangible assets [Axis] Office building [Member]
Accumulated
depreciation
impairment
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 33,66,484 13,56,20,785 33,66,484
assets
Depreciation tangible assets -2,87,887 94,62,283
[Abstract]
0 0 0 0
others
0 0 0 0
assets
30,78,597 13,56,20,785 33,66,484 94,62,283
assets
45

Classes of tangible assets [Axis] Office building [Member] Plant and equipment [Member]
Gross carrying
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 4,99,65,929 7,91,768 4,99,65,929
assets
Depreciation tangible assets 2,87,887 -23,92,699 -3,98,635
[Abstract]
0 0 0 0
others
0 0 0 0
assets
2,87,887 4,75,73,230 3,93,133 4,99,65,929
assets

Furniture and
Classes of tangible assets [Axis] Plant and equipment [Member] fixtures
[Member]
Owned assets
[Member]
Carrying
amount
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 7,91,768 30,599
assets
Depreciation tangible assets 23,92,699 3,98,635 -1,883
[Abstract]
0 0 0 0
others
0 0 0 0
assets
7,91,768 23,92,699 3,98,635 28,716
assets
Tangible assets at end of period 58,42,941 50,51,173 62,56,438 38,63,739 34,65,104 41,901
46

Classes of tangible assets [Axis] Furniture and fixtures [Member]
Accumulated
depreciation
impairment
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 30,599 0
assets
Depreciation tangible assets -2,506 1,883
[Abstract]
0 0 0 0
others
0 0 0 0
assets
-2,506 30,599 0 1,883
assets
Tangible assets at end of period 13,185 15,691 1,00,481 69,882 69,882 58,580

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
Gross carrying
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 47,30,232 4,410 47,30,232
assets
Depreciation tangible assets 2,506 -10,80,582 -14,65,690
[Abstract]
0 0 0 0
others
0 0 0 0
assets
2,506 36,49,650 -14,61,280 47,30,232
assets
Tangible assets at end of period 56,697 54,191 77,76,398 41,26,748 55,88,028 1,37,36,635
47

Motor vehicles
Classes of tangible assets [Axis] Vehicles [Member]
[Member]
Owned assets
[Member]
Carrying
amount
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 4,410 47,30,232
assets
Depreciation tangible assets 10,80,582 14,65,690 -10,80,582
[Abstract]
0 0 0 0
others
0 0 0 0
assets
4,410 10,80,582 14,65,690 36,49,650
assets
Tangible assets at end of period 90,06,403 90,01,993 59,60,237 48,79,655 34,13,965 77,76,398

Classes of tangible assets [Axis] Motor vehicles [Member]
Accumulated
depreciation
impairment
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 4,410 47,30,232 4,410
assets
Depreciation tangible assets -14,65,690 10,80,582
[Abstract]
0 0 0 0
others
0 0 0 0
assets
-14,61,280 47,30,232 4,410 10,80,582
assets
Tangible assets at end of period 41,26,748 55,88,028 1,37,36,635 90,06,403 90,01,993 59,60,237
48

Classes of tangible assets [Axis] Motor vehicles [Member] Office equipment [Member]
Gross carrying
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 61,998 16,000 61,998
assets
Depreciation tangible assets 14,65,690 -28,551 -33,002
[Abstract]
0 0 0 0
others
0 0 0 0
assets
14,65,690 33,447 -17,002 61,998
assets
Tangible assets at end of period 48,79,655 34,13,965 1,38,013 1,04,566 1,21,568 3,40,797

Computer
Classes of tangible assets [Axis] Office equipment [Member] equipments
[Member]
Owned assets
[Member]
Carrying
amount
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 16,000 33,200
assets
Depreciation tangible assets 28,551 33,002 0
[Abstract]
0 0 0 0
others
0 0 0 0
assets
16,000 28,551 33,002 33,200
assets
Tangible assets at end of period 2,78,799 2,62,799 2,02,784 1,74,233 1,41,231 35,649
49

Classes of tangible assets [Axis] Computer equipments [Member]
Accumulated
depreciation
impairment
[Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017
to 31/03/2016 to to 31/03/2016 to
31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 33,200 0
assets
Depreciation tangible assets 0 0
[Abstract]
0 0 0 0
others
0 0 0 0
assets
0 33,200 0 0
assets
Tangible assets at end of period 2,449 2,449 82,178 48,978 48,978 46,529

Classes of tangible assets [Axis] Computer equipments [Member]
Accumulated depreciation and
Carrying amount accumulated depreciation and gross carrying amount [Axis]
impairment [Member]
01/04/2016
to 31/03/2016
31/03/2017
Disclosure of tangible assets [LineItems]
Reconciliation of changes in tangible assets [Abstract]
Changes in tangible assets [Abstract]
Depreciation tangible assets 0
Disposals tangible assets [Abstract]
Disposals tangible assets, others 0
Total disposals tangible assets 0
Total changes in tangible assets 0
Tangible assets at end of period 46,529 46,529
50
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets Office building
Classes of tangible assets [Axis] Land [Member] Buildings [Member]
[Member] [Member]
Owned and leased assets Owned assets Owned assets
[Member] [Member] [Member]
01/04/2017 01/04/2016 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2018 31/03/2017 31/03/2017 31/03/2018 31/03/2017 31/03/2018
Disclosure of additional information
tangible assets [LineItems]
As per As per
[ As per [ As per [ As Per Member [ As Per Member
Depreciation method tangible assets Member(s) ] Member(s) ]
Companies Act
(s) ] (s) ]
Companies Act
2013 2013
As per As per
Useful lives or depreciation rates [ As per [ As per [ As Per Member [ As Per Member
Companies Act Companies Act
tangible assets Member(s) ] Member(s) ] (s) ] (s) ]
2013 2013

Office building Vehicles
Classes of tangible assets [Axis] Plant and equipment [Member] Furniture and fixtures [Member]
[Member] [Member]
Owned assets Owned assets
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
As perAs perAs perAs perAs per
[ As Per
Depreciation method tangible assets Companies Act Companies Act Companies Act Companies Act Companies Act
Member (s) ]
2013 2013 2013 2013 2013
As perAs perAs perAs perAs per
Useful lives or depreciation rates [ As Per
Companies Act Companies Act Companies Act Companies Act Companies Act
tangible assets Member (s) ]
2013 2013 2013 2013 2013

Computer
Vehicles
Classes of tangible assets [Axis] Motor vehicles [Member] Office equipment [Member] equipments
[Member]
[Member]
Owned assets Owned assets
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
As perAs perAs perAs per As per
[ As Per Member
Depreciation method tangible assets (s) ]
2013 2013 2013 2013 2013
As perAs perAs perAs per As per
Useful lives or depreciation rates [ As Per Member
tangible assets (s) ]
2013 2013 2013 2013 2013
51

Computer
Classes of tangible assets [Axis] equipments
[Member]
Owned assets
Sub classes of tangible assets [Axis]
[Member]
01/04/2016
to
31/03/2017
Disclosure of additional information tangible assets [Abstract]
Disclosure of additional information tangible assets [LineItems]
As per Companies
Depreciation method tangible assets Act 2013
As per Companies
Useful lives or depreciation rates tangible assets Act 2013
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Company total intangible assets
Classes of intangible assets [Axis]
[Member]
Internally generated and other than
Sub classes of intangible assets [Axis] internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2018 31/03/2017
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets [LineItems]
Reconciliation of changes in intangible assets [Abstract]
Intangible assets at end of period 0 0
[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] ClassificationOfNoncurrentInvestments1
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [LineItems]
Other non-current Other non-current
Type of non-current investments investments investments
Class of non-current investments Other investments Other investments
Nature of non-current investments other other
Non-current investments 3,85,55,833 10,39,91,231
Name of body corporate in whom investment has been made other other

31/03/2018 31/03/2017
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 3,85,55,833 10,39,91,231
Aggregate provision for diminution in value of non-current investments 0 0
52
[200600] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
CSR expenditure provision 0 0 0 0
Other provisions 42,18,463 61,61,000 42,18,463 61,61,000
Total provisions 42,18,463 61,61,000 42,18,463 61,61,000
Loans and advances [Table] ..(1)

Loans advances given employees
Classification of loans and advances [Axis] Other loans and advances [Member]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 7,50,600 8,67,100 0 2,82,08,058
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 7,50,600 8,67,100 0 2,82,08,058
Details of loans and advances to related [ As Per Member (s)
0 0 [ As Per Member (s) ]
parties ]
[ As Per Member (s)
Nature of other loans and advances 0 0
]
[ As Per Member (s) ]
Details of loans and advances due by

directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 7,50,600 8,67,100 0 0
Loans and advances due by others 0 0 0 2,82,08,058
Total loans and advances due by
7,50,600 8,67,100 0 2,82,08,058
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Loans and advances due by private
companies in which any director is 0 0 0 0
director
Loans and advances due by private
companies in which any director is 0 0 0 0
member
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
53
Loans and advances [Table] ..(2)

Other loans and advances, others
Classification of loans and advances [Axis]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets [Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 0 2,82,08,058
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 0 2,82,08,058
Details of loans and advances to related parties 0 0
Nature of other loans and advances 0 others
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Loans and advances due by others 0 2,82,08,058
Total loans and advances due by directors, other officers or others 0 2,82,08,058
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Loans and advances due by firms in which any director is partner 0 0
Loans and advances due by private companies in which any director is
0 0
director
Loans and advances due by private companies in which any director is member 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
54
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[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 36,21,94,234 38,17,71,350 36,21,94,234 38,17,71,350
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 36,21,94,234 38,17,71,350 36,21,94,234 38,17,71,350
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 36,21,94,234 38,17,71,350
Total trade receivables due by
directors, other officers or 36,21,94,234 38,17,71,350
others
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Trade receivables due by firms in
0 0
which any director is partner
Trade receivables due by private
companies in which any director 0 0
is director
Trade receivables due by private
companies in which any director 0 0
is member
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 17,14,40,206 6,34,40,455 15,70,87,120 5,43,43,556
Goods in transit 0 0 0 0
[ As per Member(s) weigthed average weigthed average
Mode of valuation ]
[ As per Member(s) ]
basis basis
55

Classification of inventories [Axis] Finished goods [Member] Stock-in-trade [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Inventories 39,54,200 29,25,131 1,03,85,290 52,06,877
Goods in transit 0 0 0 0
weigthed average weigthed average weigthed average weigthed average
Mode of valuation basis basis basis basis

Classification of inventories [Axis] Stores and spares [Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets [Abstract]
Inventories 13,596 9,64,891
Goods in transit 0 0
weigthed average weigthed average
Mode of valuation basis basis
56

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Others long-term, others 1,22,20,780 35,37,610
Total others, long-term 1,22,20,780 35,37,610
Total other long-term liabilities 1,22,20,780 35,37,610
Nature of other provisions Other Other
Current maturities of long-term debt 0 0
Interest accrued but not due on borrowings 0 0
Interest accrued and due on borrowings 0 0
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
Public deposit payable, current 0 0
Total other payables, current 0 0
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 45,08,930 56,68,293
Total other current liabilities 45,08,930 56,68,293
Total other non-current assets 0 0
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks 0 0
Other balances with banks 2,25,820 4,30,551
Total balance with banks 2,25,820 4,30,551
Cash on hand 74,07,783 2,86,545
Total cash and cash equivalents 76,33,603 7,17,096
Total cash and bank balances 76,33,603 7,17,096
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, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Other current assets, others 9,15,36,928 3,82,07,798
Total other current assets 9,15,36,928 3,82,07,798
57
[200700] Notes - Additional disclosures on balance sheet

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of additional balance sheet notes explanatory [TextBlock]
Estimated amount of contracts remaining to be executed on
0 0
capital account and not provided for
Total commitments 0 0
Total contingent liabilities and commitments 0 0
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
0 0
shareholders
Amount of per share dividend proposed to be distributed to
preference shareholders
Arrears of fixed cumulative dividends on preference shares 0 0
Percentage of proposed dividend 0.00% 0.00%
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 [Qty] 0 [Qty] 0
Number of person share application money received during year [Qty] 0 [Qty] 0
Number of person share application money paid as at end of year [Qty] 0 [Qty] 0
Number of person share application money received as at end of year [Qty] 0 [Qty] 0
Disclosure of whether all assets and liabilities are registered with
Yes Yes
company
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Whether audit of cost records of company has been mandated
No No
under Rules specified in SN 1
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 [Qty] 0 [Qty] 0
Number of warrants converted into preference shares during period [Qty] 0 [Qty] 0
Number of warrants converted into debentures during period [Qty] 0 [Qty] 0
Number of warrants issued during period (in foreign currency) [Qty] 0 [Qty] 0
Number of warrants issued during period (INR) [Qty] 0 [Qty] 0
Number of shareholders to whom shares are allotted under private
[Qty] 0 [Qty] 0
placement during period
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2017
to
31/03/2018
Disclosure of accounting policies, change in accounting policies and Textual information (27)
changes in estimates explanatory [TextBlock] [See below]
58
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
KAMADHENU FEEDS[P] LIMITED
NOTES FORMING PART OF THE FINANCIAL STATEMENTS:

Background:
KAMADHENU FEEDS PRIVATE LIMITED (“the Company”) was incorporated on January 05th, 1988 as per the provisions of Companies Act,
1956 at Guntur. The Company is engaged in the business of manufacturing of the feed to livestock.
Significant Accounting Policies:
I. Basis of Preparation:
These financial statements have been prepared to comply in all material aspects with applicable accounting principles in India, the applicable
Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (‘Act’) read with Rule 7 of the Companies (Accounts) Rules,
2014, the provisions of the Act (to the extent notified) and other accounting principles generally accepted in India, to the extent applicable.
All assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle and other criteria set out in
the Schedule III to the Companies Act, 2013. Based on the nature of products and the time between acquisition of assets for processing and their
realisation in cash and cash equivalents, the Company has ascertained its operating cycle as 12 months for the purpose of current/non-current
classification of assets and liabilities.
Transactions and balances with values below the rounding off norm adopted by the Company have been reflected as “0.00” in the relevant notes
in these financial statements.
II. Use of Estimates:

The preparation of financial statements required the management of the Company to make estimates and assumptions that affect the reported
balances of assets and liabilities and disclosures relating to the contingent liabilities as at the date of the financial statements and the reported
amount of income and expenses during the year. Examples of such estimates include provision for doubtful debts, employee benefits, provision
for income taxes, useful life of depreciable fixed assets and provision for impairment
III. Inventories:
Inventories are stated at lower of cost and net realisable value after providing for obsolescence. The material costs are determined on FIFO. Net
realisable value is estimated selling price in the ordinary course of business, less the estimated cost of completion and the estimated cost necessary
to make the sale. Materials in transit is valued at cost incurred till date.
IV. Cash and Cash Equivalents:

Cash and Cash Equivalents comprise of cash-in-hand and balance in bank in current accounts and deposit accounts.
Cash flows are reported using the indirect method, whereby net profit before tax is adjusted for the effects of transactions of a non-cash nature
and any deferrals or accruals of past or future cash receipts or payments. The cash flows from regular revenue generating, investing and financing
activities of the Company are segregated.
V. Fixed assets and Depreciation:

Tangible assets are stated at cost of acquisition or construction less accumulated depreciation. All significant costs relating to the acquisition and
installation of Tangible assets are capitalised. Subsequent expenditures related to an item of Fixed Asset are added to its book value only if they
increase the future benefits from the existing assets beyond its previously assessed standard of performance.
Depreciation is computed on Straight Line method as per Schedule II to the Companies Act, 2013.
Type of Asset Period
Computer 3 years
Furniture & Fixtures 10 years
Plant and Machinery 15 Years
Electrical Equipment 10 Years
Office Equipment 5 Years
Motor Cars 6 Years
VI. Government Grants:

No Government grants received during the year.
VII. Revenue Recognition:

Revenue from sale of goods is recognised when all the significant risks and rewards of ownership in the goods are transferred to the buyer as per
the terms of the contract, the Company retains no effective control of the goods transferred to a degree usually associated with ownership and no
59
significant uncertainty exists regarding the amount of the consideration that will be derived from the sale of goods. Sales are recognised net of
trade discounts, rebates, sales taxes.
Income from services rendered is recognised based on agreements/arrangements with the customers as the service is performed using the
proportionate completion method when no significant uncertainty exists regarding the amount of the consideration that will be derived from
rendering the service and is recognised net of service tax, as applicable.
Interest income is recognised using the time proportion method, based on the transactional interest rates.
VIII. Expenditure:
Expenses are accounted on accrual basis.
IX. Retirement Benefits:

Gratuity is a defined benefit scheme and is paid on actual basis. The Company is yet to formulate a scheme of employees’ gratuity fund and other
retirement benefits. The impact of non-provision could not be estimated in the absence of actuarial valuation. To this extent, the Company has not
complied with the requirements of AS-15 prescribed by the Institute of Chartered Accountants of India.
Contributions payable to the recognised provident fund, which is a defined contribution scheme, are charged to the statement of profit and loss.
X. Foreign Currency Transaction:

Transactions in foreign currency are recognized in the books at the spot rate prevailing on the date of transactions. The resultant gains and losses
arising at the time of settlement of transactions are dealt with in the profit and loss account appropriately or adjusted in the cost of fixed asset, in
case the liability pertains to acquisition of fixed assets. No foreign Currency transactions done during the year.
XI. Income Tax:

Current tax is measured at the amount expected to be paid to the tax authorities in accordance with the taxation laws prevailing and applicable for
the relevant assessment year.
Deferred income taxes are recognised for the future tax consequences attributable to timing differences between the financial statement carrying
amounts of existing assets and liabilities and their respective tax bases. The effect on deferred tax assets and liabilities of a change in the tax rates
is recognised using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax assets arising
from unabsorbed depreciation or carry forward of losses under tax laws are recognised only to the extent that there is virtual certainty of
realization supported by convincing evidence. Other deferred tax assets are recognised and carried forward to the extent that there is reasonable
certainty of realization.
XII. Earnings Per Share:

The Company Reports Earnings Per Share (EPS) in accordance with Accounting Standard – 20 on Earning Per Share. Basic EPS is computed by
dividing the net profit for the year by the weighted average number of Equity Shares outstanding during the year.
XIII. Impairment:
At each balance sheet date, the management reviews the carrying amounts of its assets included in each cash generating unit to determine whether
there is any indication that those assets were impaired. If any such indication exists, the recoverable amount of the assets is estimated in order to
determine the extent of impairment. Recoverable amount is the higher of an asset’s net selling price and value in use. In assessing value in use,
the estimated future cash flows expected from the continuing use of the asset and from its disposal are discounted to their present value using a
pre-tax discount rate that reflects the current market assessments of time value of money and risks specific to the asset.
XIV. Provisions, Contingent Liabilities and Contingent Assets:

A provision is recognized when the company has a present obligation as a result of past event and it is probable that an outflow of resources will
be required to settle the obligation, in respect of which a reliable estimate can be made provisions are not discounted to present value and are
determined as best estimates required to settle the obligation at Balance Sheet date.
Contingent Liability is disclosed in case of:

1. Present Obligation arising from past events, when it is not probable that an outflow of resources will be require dot settle that obligation
2. A present obligation when no reliable estimate is possible and
3. A possible obligation arising from past events where the probability of outflow of resources is remote
Contingent Assets are not recognized in the Financial Statements
KAMADHENU FEEDS[P] LIMITED
NOTES ON ACCOUNTS:
1. The company has furnished the prescribed information with regard to Micro and Small enterprises among its Creditors, in terms of the Micro,
Small & Medium Enterprises Development Act, 2006. However, according to the information available with the company, there are no claims
from any such parties for interest etc., on such dues/payments at the date of the Balance Sheet.
2. The Company is a Small and Medium Sized Company (SMC) as defined in the General Instruction in respect of accounting standards notified
60
under Companies Act, 2013. Accordingly, the Company has complied with all applicable Accounting Standards.
3. Balances of Sundry Debtors, Sundry Creditors and Loans and Advances are subject to confirmation from the respective parties.
4. Fixed Assets and Depreciation:

a. Depreciation is computed on straight line method based on useful lives, determined based on internal technical evaluation and are in line with
the useful lives specified by Schedule II to the Companies Act, 2013. Consequent to this, where the Company has changed the estimate of useful
life, the carrying amount of the asset as on April 1, 2014 is depreciated over the remaining useful life of the asset resulting in Depreciation of
Rs.31,17,362* (Previous year Rs.23,59,223*).
• The above depreciation is inclusive of depreciation provided on the additions that are made from April 2014.
5. Auditors Remuneration:
Particulars Period ended March 31, 2018 Period ended March 31, 2017
Tax Audit 190290 66004
Total 190290 66004
6. Major Components of Deferred tax assets and liabilities on account of timing differences are:
Particulars As at March 31, 2018 As at March 31, 2017

Deferred tax liability
On difference between book balance and tax balance of net fixed assets 17,76,780 -
7. Earnings per share (EPS):

Particulars Period ended March 31, 2018 Period ended March 31, 2017
Nominal value of Equity Shares (Rs. per share) 10 10
Weighted average number shares outstanding during the year 10599370 8170000
Profit / (Loss) after Tax (Amount in Rupees) 66,81,241 13778278.34
EPS – Basic (Rs.) 0.63 1.69
8. Lease: Company has not entered into any kind of lease during the financial year 17-18
9. Foreign Exchange Earnings / Expenditure:During the Current Financial company has not involved in any kind of foreign contracts.
10. Claims against the company not acknowledged Debts – Rs.NIL
11. Related Party Transactions:

Disclosures in respect of related parties as defined in Accounting Standard 18, with whom transactions have taken place during the year, are given
below:
List of related parties:
(i) Key Management Personnel (KMP):

- KOMALA BOBBA – Director
- PRANEETH BOBBA SAI RANGA - Director
- RAHUL CHOWDARY BOBBA - Director
- BOBBA VENKATESWARA RAO - Director
(ii) Transactions between the company and related parties and status of outstanding balances as on March 31, 2018:
Nature of Transactions Relation 2017-18 2016-17

Remuneration to the Director
- Komala Bobba
- Praneeth Sai Ranga Bobba
- Rahul Chowdary Bobba
Director
Director
Director
Director 12,00,000
12,00,000
24,00,000
12,00,000
12,00,000
12,00,000
12,00,000
12,00,000
Unsecured Loans From Directors
61
- Rahul Chowdary Bobba

- Komala Bobba
- Praneeth Sai Ranga Bobba Director
Director
Director
Director 66,39,730
33,90,190
5,09,200
16,81,660
-
16,89,970
-
4,80,000
12. Contingent Liability: Rs.NIL

13. Figures have been rounded off to nearest rupees.
14. Previous year figures have been rearranged where ever necessary for comparison purpose.
For M/s B V S PRAKASH & CO FOR KAMADHENU FEEDS PRIVATE LIMITED

(Chartered Accountants)
FRN: 002727S
Sd/- Sd/- sd/-

V R SUBRAHMANYAM BOBBA RAHUL CHOWDARY BOBBA KOMALA
(PARTNER) (Managing Director) DIRECTOR
Membership No: 209978 DIN # 07443655 DIN # 00162026
Date: 05-09-2018
Place: Vijayawada
[201700] Notes - Government grants

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
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
[201200] Notes - Employee benefits
Disclosure of defined benefit plans [Table] ..(1)

Domestic defined benefit plans
Defined benefit plans [Axis]
[Member]
Defined benefit plans categories [Axis] DefinedBenefitPlansCategoriesMember1
01/04/2017
to
31/03/2018
Disclosure of defined benefit plans [Abstract]
Disclosure of defined benefit plans [LineItems]
Description of accounting policy for defined benefit plans NIL
Description of type of plan NIL
62

01/04/2017
to
31/03/2018
Disclosure of employee benefits explanatory [TextBlock] [See below]
Disclosure of employee benefits explanatory [Text Block]

[201600] Notes - Related party

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year No No
Whether company is subsidiary company No No
[201400] Notes - Leases

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of leases explanatory [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
[300300] Notes - Earnings per share

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of earnings per share explanatory [TextBlock]
Weighted average shares and adjusted weighted average shares [Abstract]
Basic weighted average shares [shares] 14,69,000 [shares] 8,17,000
Adjustments of numerator to calculate basic earnings per share [Abstract]
Numerator to calculate basic earnings per share 66,81,241 1,37,78,278
Adjustments of numerator to calculate diluted earnings per share [Abstract]
63
[202800] Notes - Subsidiary information

01/04/2017
to
31/03/2018
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
[202400] Notes - Investments in associates

01/04/2017
to
31/03/2018
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
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2017
to
31/03/2018
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
[202100] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions [Table] ..(1)

Company total other provisions
Classes of other provisions [Axis] Miscellaneous other provisions [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of other provisions [Abstract]
Disclosure of other provisions [LineItems]
Reconciliation of changes in other provisions
[Abstract]
Changes in other provisions [Abstract]
Additional provisions, other provisions 0 61,61,000 0 61,61,000
Provision used, other provisions 19,42,537 0 19,42,537 0
Total changes in other provisions -19,42,537 61,61,000 -19,42,537 61,61,000
Other provisions at end of period 42,18,463 61,61,000 42,18,463 61,61,000
64
Disclosure of other provisions [Table] ..(2)

Miscellaneous other
Classes of other provisions [Axis] provisions
[Member]
31/03/2016
Disclosure of other provisions [Abstract]
Disclosure of other provisions [LineItems]
Reconciliation of changes in other provisions [Abstract]
Other provisions at end of period 0
[202700] Notes - Cash flow statements

31/03/2018 31/03/2017 31/03/2016
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 76,33,603 7,17,096 1,61,70,381
Total cash and cash equivalents 76,33,603 7,17,096
65
[100200] Statement of profit and loss

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
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 184,32,12,024 265,85,61,744
Revenue from sale of services 0 0
Total revenue from operations other than finance company 184,32,12,024 265,85,61,744
Total revenue from operations 184,32,12,024 265,85,61,744
Other income 1,17,20,881 63,36,244
Total revenue 185,49,32,905 266,48,97,988
Expenses [Abstract]
Cost of materials consumed 159,47,08,334 206,80,67,577
Purchases of stock-in-trade 6,93,45,443 13,58,65,810
Changes in inventories of finished goods, work-in-progress and
-10,79,99,750 -60,68,283
stock-in-trade
Employee benefit expense 2,56,54,968 2,61,18,446
Finance costs 1,55,73,244 2,05,14,197
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 1,29,65,998 21,87,720
Total depreciation, depletion and amortisation expense 1,29,65,998 21,87,720
CSR expenditure 0 0
Other expenses 23,20,62,646 39,82,73,243
Total expenses 184,23,10,883 264,49,58,710
Total profit before prior period items, exceptional items, extraordinary
1,26,22,022 1,99,39,278
items and tax
Total profit before extraordinary items and tax 1,26,22,022 1,99,39,278
Total profit before tax 1,26,22,022 1,99,39,278
Tax expense [Abstract]
Current tax 41,64,000 61,61,000
Deferred tax 17,76,780 0
Total tax expense 59,40,780 61,61,000
Total profit (loss) for period from continuing operations 66,81,242 1,37,78,278
Total profit (loss) for period before minority interest 66,81,242 1,37,78,278
Total profit (loss) for period 66,81,242 1,37,78,278
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 4.55 [INR/shares] 16.86
Diluted earnings per equity share [INR/shares] 4.55 [INR/shares] 16.86
66
[300500] Notes - Subclassification and notes on income and expenses

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
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 184,32,12,024 265,85,61,744
Total revenue from sale of products 184,32,12,024 265,85,61,744
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Total revenue from sale of services 0 0
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on long-term investments [Abstract]
Interest on fixed deposits, long-term investments 0 0
Total interest income on long-term investments 0 0
Total interest income 0 0
Dividend income [Abstract]
Dividend income long-term investments [Abstract]
Dividend income long-term investments from subsidiaries 0 0
Total dividend income long-term investments 0 0
Total dividend income 0 0
Other non-operating income [Abstract]
Miscellaneous other non-operating income 1,17,20,881 63,36,244
Total other non-operating income 1,17,20,881 63,36,244
Total other income 1,17,20,881 63,36,244
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense short-term loans [Abstract]
Interest expense short-term loans, others 1,55,73,244 2,05,14,197
Total interest expense short-term loans 1,55,73,244 2,05,14,197
Total interest expense 1,55,73,244 2,05,14,197
Total finance costs 1,55,73,244 2,05,14,197
Employee benefit expense [Abstract]
Salaries and wages 1,81,60,363 1,28,36,935
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 60,00,000 48,00,000
Total remuneration to directors 60,00,000 48,00,000
Total managerial remuneration 60,00,000 48,00,000
Staff welfare expense 14,94,605 84,81,511
Total employee benefit expense 2,56,54,968 2,61,18,446
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 0 7,51,950
Power and fuel 2,09,99,983 2,33,00,035
Rent 63,084 15,65,600
Repairs to building 0 83,390
Repairs to machinery 8,77,169 1,42,04,313
Insurance 10,50,303 9,81,929
Rates and taxes excluding taxes on income [Abstract]
Purchase tax 1,25,064 0
Total rates and taxes excluding taxes on income 1,25,064 0
Electricity expenses 3,30,410 3,14,290
Telephone postage 19,92,337 5,71,431
Printing stationery 6,50,770 37,52,189
Travelling conveyance 47,20,703 96,95,306
Legal professional charges 73,000 0
Vehicle running expenses 2,72,68,603 2,24,46,573
67
Safety security expenses 84,050 0

Directors sitting fees 0 0
Commission to directors other than whole time director or managing
0 0
director or manager
Bank charges 26,46,188 15,69,581
Advertising promotional expenses 2,50,693 60,000
Transportation distribution expenses 2,25,290 4,92,87,346
Secondary packing expenses 0 1,89,35,416
Discounting charges 0 1,22,32,653
Cost transportation [Abstract]
Cost freight 80,33,924 35,000
Cost loading and unloading 0 17,90,200
Total cost transportation 80,33,924 18,25,200
Provision bad doubtful debts created 0 18,000
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
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 0 0
Total write-off assets 0 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 1,90,290 66,005
Total payments to auditor 1,90,290 66,005
Payments to cost auditor [Abstract]
Payment for cost audit charges 0 0
Total payments to cost auditor 0 0
Miscellaneous expenses 16,24,80,785 23,66,12,036
Total other expenses 23,20,62,646 39,82,73,243
Current tax [Abstract]
Current tax pertaining to current year 41,64,000 61,61,000
Total current tax 41,64,000 61,61,000
[300600] Notes - Additional information statement of profit and loss
Details of raw materials consumed [Table] ..(1)

Categories of raw materials consumed [Axis] Raw materials consumed [Member] Raw materials consumed 1 [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Additional information on profit and loss account
[Abstract]
Additional details in case of manufacturing companies
[Abstract]
Details of raw materials consumed [Abstract]
Details of raw materials consumed [LineItems]
[ As per Member(s)
Description of raw materials category ]
[ As per Member(s) ] raw material raw material
Total raw materials consumed 159,47,08,334 206,80,67,577 159,47,08,334 206,80,67,577
68

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods -11,32,06,627 -8,61,406
Changes in inventories of stock-in-trade 52,06,877 -52,06,877
Total changes in inventories of finished goods, work-in-progress and
-10,79,99,750 -60,68,283
stock-in-trade
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Final dividend remitted in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Earnings on interest 0 0
Total earnings on interest and dividend 0 0
Total earnings in foreign currency 0 0
Domestic sale manufactured goods 184,32,12,024 265,85,61,744
Total domestic turnover goods, gross 184,32,12,024 265,85,61,744
Export sale manufactured goods 0 0
Total export turnover goods, gross 0 0
Total revenue from sale of products 184,32,12,024 265,85,61,744
Domestic revenue services 0 0
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

01/04/2017
to
31/03/2018
Disclosure of revenue explanatory [TextBlock] [See below]
69
Disclosure of revenue explanatory [Text Block]

Significant Accounting Policies:
I. Basis of Preparation:
These financial statements have been prepared to comply in all material aspects with applicable accounting principles in India, the applicable
Accounting Standards prescribed under Section 133 of the Companies Act, 2013 (‘Act’) read with Rule 7 of the Companies (Accounts) Rules,
2014, the provisions of the Act (to the extent notified) and other accounting principles generally accepted in India, to the extent applicable.
All assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle and other criteria set out in
the Schedule III to the Companies Act, 2013. Based on the nature of products and the time between acquisition of assets for processing and their
realisation in cash and cash equivalents, the Company has ascertained its operating cycle as 12 months for the purpose of current/non-current
classification of assets and liabilities.
Transactions and balances with values below the rounding off norm adopted by the Company have been reflected as “0.00” in the relevant notes
in these financial statements.
II. Use of Estimates:

The preparation of financial statements required the management of the Company to make estimates and assumptions that affect the reported
balances of assets and liabilities and disclosures relating to the contingent liabilities as at the date of the financial statements and the reported
amount of income and expenses during the year. Examples of such estimates include provision for doubtful debts, employee benefits, provision
for income taxes, useful life of depreciable fixed assets and provision for impairment
III. Inventories:
Inventories are stated at lower of cost and net realisable value after providing for obsolescence. The material costs are determined on FIFO. Net
realisable value is estimated selling price in the ordinary course of business, less the estimated cost of completion and the estimated cost necessary
to make the sale. Materials in transit is valued at cost incurred till date.
IV. Cash and Cash Equivalents:

Cash and Cash Equivalents comprise of cash-in-hand and balance in bank in current accounts and deposit accounts.
Cash flows are reported using the indirect method, whereby net profit before tax is adjusted for the effects of transactions of a non-cash nature
and any deferrals or accruals of past or future cash receipts or payments. The cash flows from regular revenue generating, investing and financing
activities of the Company are segregated.
V. Fixed assets and Depreciation:

Tangible assets are stated at cost of acquisition or construction less accumulated depreciation. All significant costs relating to the acquisition and
installation of Tangible assets are capitalised. Subsequent expenditures related to an item of Fixed Asset are added to its book value only if they
increase the future benefits from the existing assets beyond its previously assessed standard of performance.
Depreciation is computed on Straight Line method as per Schedule II to the Companies Act, 2013.
Type of Asset Period
Computer 3 years
Furniture & Fixtures 10 years
Plant and Machinery 15 Years
Electrical Equipment 10 Years
Office Equipment 5 Years
Motor Cars 6 Years
VI. Government Grants:

No Government grants received during the year.
VII. Revenue Recognition:

Revenue from sale of goods is recognised when all the significant risks and rewards of ownership in the goods are transferred to the buyer as per
the terms of the contract, the Company retains no effective control of the goods transferred to a degree usually associated with ownership and no
significant uncertainty exists regarding the amount of the consideration that will be derived from the sale of goods. Sales are recognised net of
trade discounts, rebates, sales taxes.
Income from services rendered is recognised based on agreements/arrangements with the customers as the service is performed using the
proportionate completion method when no significant uncertainty exists regarding the amount of the consideration that will be derived from
rendering the service and is recognised net of service tax, as applicable.
Interest income is recognised using the time proportion method, based on the transactional interest rates.
70
VIII. Expenditure:
Expenses are accounted on accrual basis.

X. Foreign Currency Transaction:

Transactions in foreign currency are recognized in the books at the spot rate prevailing on the date of transactions. The resultant gains and losses
arising at the time of settlement of transactions are dealt with in the profit and loss account appropriately or adjusted in the cost of fixed asset, in
case the liability pertains to acquisition of fixed assets. No foreign Currency transactions done during the year.
XI. Income Tax:

Current tax is measured at the amount expected to be paid to the tax authorities in accordance with the taxation laws prevailing and applicable for
the relevant assessment year.
Deferred income taxes are recognised for the future tax consequences attributable to timing differences between the financial statement carrying
amounts of existing assets and liabilities and their respective tax bases. The effect on deferred tax assets and liabilities of a change in the tax rates
is recognised using the tax rates and tax laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax assets arising
from unabsorbed depreciation or carry forward of losses under tax laws are recognised only to the extent that there is virtual certainty of
realization supported by convincing evidence. Other deferred tax assets are recognised and carried forward to the extent that there is reasonable
certainty of realization.
XII. Earnings Per Share:

The Company Reports Earnings Per Share (EPS) in accordance with Accounting Standard – 20 on Earning Per Share. Basic EPS is computed by
dividing the net profit for the year by the weighted average number of Equity Shares outstanding during the year.
XIII. Impairment:
At each balance sheet date, the management reviews the carrying amounts of its assets included in each cash generating unit to determine whether
there is any indication that those assets were impaired. If any such indication exists, the recoverable amount of the assets is estimated in order to
determine the extent of impairment. Recoverable amount is the higher of an asset’s net selling price and value in use. In assessing value in use,
the estimated future cash flows expected from the continuing use of the asset and from its disposal are discounted to their present value using a
pre-tax discount rate that reflects the current market assessments of time value of money and risks specific to the asset.
XIV. Provisions, Contingent Liabilities and Contingent Assets:

A provision is recognized when the company has a present obligation as a result of past event and it is probable that an outflow of resources will
be required to settle the obligation, in respect of which a reliable estimate can be made provisions are not discounted to present value and are
determined as best estimates required to settle the obligation at Balance Sheet date.
Contingent Liability is disclosed in case of:

1. Present Obligation arising from past events, when it is not probable that an outflow of resources will be require dot settle that obligation
2. A present obligation when no reliable estimate is possible and
3. A possible obligation arising from past events where the probability of outflow of resources is remote
Contingent Assets are not recognized in the Financial Statements
71
[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] Directors1 Directors2 Directors3
01/04/2017 01/04/2017 01/04/2017
to to to
31/03/2018 31/03/2018 31/03/2018
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]
RAHUL PRANEETH
Name of key managerial personnel or director KOMALA BOBBA CHOWDARY BOBBA SAI
BOBBA RANGA
Director identification number of key managerial personnel or
00162026 07443655 07443614
director
Permanent account number of key managerial personnel or director ANFPK3169E AYHPB8678G AYIPB4283E
Date of birth of key managerial personnel or director 10/08/1965 26/06/1988 08/12/1993
Designation of key managerial personnel or director Director Director Director
Qualification of key managerial personnel or director INTER POST GRADUATE POST GRADUATE
Shares held by key managerial personnel or director [shares] 1,46,900 [shares] 73,450 [shares] 73,450
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 12,00,000 24,00,000 12,00,000
Gross salary to key managerial personnel or director 12,00,000 24,00,000 12,00,000
Total key managerial personnel or director remuneration 12,00,000 24,00,000 12,00,000
[301000] Notes - Corporate social responsibility

01/04/2017
to
31/03/2018
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
No
company
72

Kamadhenu Feeds PVT LTD: Standalone Financial Statements For Period 01/04/2017 To 31/03/2018

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Kamadhenu Feeds PVT LTD: Standalone Financial Statements For Period 01/04/2017 To 31/03/2018

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KAMADHENU FEEDS PVT LTD

Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[400100] Disclosure of general information about company

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

[400400] Disclosures - Directors report

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

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

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

Details of shareholding of promoters [Table] ..(2)

Percentage of total shares held at end of

Percentage of total shares held at end of

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

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

Details of shareholding pattern [Table] ..(2)

Details of shareholding pattern of top 10 shareholders [Table] ..(1)

Increase decrease in shareholding during year [shares] 0 [shares] 0

Details of shareholding pattern of top 10 shareholders [Table] ..(2)

Increase decrease in shareholding during year [shares] 0 [shares] 0

Details of shareholding pattern of top 10 shareholders [Table] ..(3)

Details of shareholding pattern of top 10 shareholders [Table] ..(4)

Details of shareholding pattern of top 10 shareholders [Table] ..(5)

Percentage increase decrease in

Percentage of total shares held at end of

Percentage increase decrease in

Percentage of total shares held at end of

Percentage increase decrease in

Percentage increase decrease in

Unless otherwise specified, all monetary values are in INR

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

The highlights of the Company’s performance are as under:

4. INTERNAL FINANCIAL CONTROL:

5. DIRECTORS AND KEY MANAGEMENT PERSONNEL:

7. BOARD’S COMMENT ON THE AUDITORS’ REPORT

8. MEETINGS OF BOARD OF DIRECTORS

9. PARTICULARS OF LOANS AND INVESTMENT:

10. CONSOLIDATED FINANCIAL STATEMENTS:

12. FUNDS FROM DIRECTORS AND RELATIVES OF DIRECTORS:

Name Opening Balance Loan availed Loan Repaid Outstanding Loan

13. CONTRACTS AND ARRANGEMENTS WITH RELATED PARTIES:

14. ADDITIONAL INFORMATION

15. FOREIGN EXCHANGE EARNINGS / EXPENDITURE:

16. RISK MANAGEMENT POLICY:

19. DIRECTORS’ RESPONSIBILITY STATEMENT

20. ANNUAL EVALUATION OF BOARD, ITS PERFORMANCE, AND ITS COMMITTEES:

22. MAINTENANCE OF COST RECORDS:

BY ORDER OF THE BOARD

KOMALA BOBBA RAHUL CHOWDARY B

FORM NO. MGT 9

I. REGISTRATION & OTHER DETAILS:

6 Whether listed company No

II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY

1 Manufacture of animal Feeds 108 100.00%

III. PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES

IV. SHARE HOLDING PATTERN

b) Central Govt - - 0.00% - - 0.00% 0.00%

f) Insurance Companies - 0.00% - 0.00% 0.00%

i) Others (specify) - 0.00% - 0.00% 0.00%

Foreign Nationals - 0.00% - 0.00% 0.00%

(ii) Shareholding of Promoter

(iii) Change in Promoters’ Shareholding (please specify, if there is no change)

No. of shares % of total shares No. of shares % of total shares

At the beginning of the year 793,900 97.17% 793,900 54.04%