XBRL Financial Statements Duly Authenticated As Per Section 134 (Including Board

OSTERN 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 U34102WB1978PTC031535
Permanent account number of entity AAACO2908G
RAJVEENA, 2ND FLOOR , 50A,
BLOCK-C, NEW ALIPORE ,
Address of registered office of company Kolkata , WEST BENGAL ,
INDIA - 700053
Commercial and
Type of industry Industrial
Whether company is listed company No
Date of board meeting when final accounts were approved 30/08/2018
Period covered by financial statements 12 Months
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
Yes
relevant books and papers in electronic form
RAJVEENA, 2ND FLOOR , 50A,
Complete postal address of place of maintenance of computer BLOCK-C, NEW ALIPORE ,
servers (storing accounting data) Kolkata , WEST BENGAL ,
INDIA - 700053
Name of city of place of maintenance of computer servers (storing
KOLKATA
accounting data)
Name of state/ union territory of place of maintenance of
WEST BENGAL
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
700053
accounting data)
Name of district of place of maintenance of computer servers
KOLKATA
(storing accounting data)
ISO country code of place of maintenance of computer servers
+91
Name of country of place of maintenance of computer servers
INDIA
Phone (with STD/ ISD code) of place of maintenance of computer
03340019802
servers (storing accounting data)
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] 1 2
01/04/2017 01/04/2017
to to
31/03/2018 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 9608 3923
THINWALL
Description of product or service category BALL POINT PEN
CONTAINER
Turnover of product or service category 107,60,08,999 46,95,94,317
Highest turnover contributing product or service (ITC 8 digit) code 96081019 32931090
THINWALL
Description of product or service BALL POINT PEN
CONTAINER
Turnover of highest contributing product or service 107,60,08,999 46,95,94,317
OSTERN PVT LTD Standalone Financial Statements for period 01/04/2017 to 31/03/2018
[400400] Disclosures - Directors report
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1 2
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 LALIT JAGADISH
Middle name of director PRASAD
Last name of director AGRAWAL AGARWAL
Designation of director Director Director
Director identification number of director 00571843 00863137
Date of signing board report 30/08/2018 30/08/2018
2

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]
. Transfer to
Reserves: During the
year under review, an
Disclosure relating to amounts if any which is proposed to carry to any
amount of Rs.
reserves 1,80,00,000.00 was
transferred to the
Reserves.
Disclosures relating to amount recommended to be paid as dividend [See below]
Details regarding energy conservation [See below]
Details regarding technology absorption [See below]
Details regarding foreign exchange earnings and outgo [See below]
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (8)
affecting financial position of company [See below]
14. Loans,
Guarantees and
Investments:
/> There is no Loans

Particulars of loans guarantee investment under section 186 [TextBlock] and investments covered
under the provisions of
Section 186 of the
Companies Act,
2013.
Particulars of contracts/arrangements with related parties under section Textual information (9)
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
Date of board of directors' meeting in which board's report referred
30/08/2018
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) Textual information (10)
[TextBlock] [See below]
Disclosure of statement on declaration given by independent directors Textual information (11)
under section 149(6) [TextBlock] [See below]
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters [See below]
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (13)
management policy [TextBlock] [See below]
Corporate
S o c i a l
Responsibility:
Details on policy development and implementation by company on
/> Company is not
corporate social responsibility initiatives taken during year liable for Corporate
[TextBlock] Social Responsibility
under Section 135 of the
Companies Act,
2013.
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] [See below]
Details of directors or key managerial personnels who were Textual information (16)
appointed or have resigned during year [TextBlock] [See below]
3
D e t a i l s
of Subsidiary Joint
Venture or Associate
Disclosure of companies which have become or ceased to be its Companies:
subsidiaries, joint ventures or associate companies during /> The Company does
year [TextBlock] not have any Subsidiary,
Joint Venture or an
Associate
Company.
Deposits:
T h e
Details relating to deposits covered under chapter v of companies act
Company has not accepted
[TextBlock] any deposits during the
year under
review.
Deposits:
T h e
Details of deposits which are not in compliance with requirements
Company has not accepted
of chapter v of act [TextBlock] any deposits during the
year under
review.
Details of significant and material orders passed by
regulators or courts or tribunals impacting going concern [See below]
status and company’s operations in future [TextBlock]
Details regarding adequacy of internal financial controls with Textual information (18)
reference to financial statements [TextBlock] [See below]
Disclosure of appointment and remuneration of managerial personnels Textual information (19)
[TextBlock] [See below]
Number of meetings of board 14
4
Disclosure in board of directors report explanatory [Text Block]

Directors' Report
The Directors have pleasure in presenting their 38thAnnual Report of the Company together with the Audited Financial Statement for the
Financial Year ended 31st March, 2018.
1. Financial Results and Appropriations:

(Rs. in ‘000)
2017-18 2016-17
Particulars
Rs. Rs.
Revenue from operations 1504855.14 1132844.05
Other Income 40748.16 46088.46
Total Revenue 1545603.31 1178932.51
Cost of Materials Consumed 1018544.11 681075.78
(Increase)/Decrease in Inventories of Contract Work In Progress 2987.481 20441.55
Employee benefits expense 82824.94 77057.49
Finance Costs 56868.38 59527.80
Depreciation and amortization expense 50836.00 51334.54
Other expenses 308058.386 263272.23
Total Expenses 1520119.31 1152709.38
Profit before exceptional and extraordinary items and tax 25483.99 26223.13
Extraordinary Items 1025.00 173.90
Profit before Tax 26508.99 26397.03
- Current Tax 5656.55 8141.78
- Deferred Tax 2904.78 2022.20
5
Profit after Tax 17947.66 16233.05
2. Result of Operations and the State of the Company's Affairs:

There has been no change in the business of the company during the Financial Year ended 31st March, 2018.
The Highlights of the Company's Performance during the year under review are as under:
Your Directors have the pleasure to achieve during the year a turnover of Rs. 1504855.14 thousand and your Company made a profit of
Rs.26508.99 thousand. Whereas, in the Previous Year (2016-2017) your Company made a Turnover of Rs. 1132844.056 thousand with a profit of
Rs. 26397.03 thousand.
The Company has already expanded the Thin Wall Container project at Food Park, Sankrail due to huge demand of the product in the domestic
market as well as in the international market. The current instalted capacity is now 3000 MT/Year.
Company’s own branded pens (Goldex) have been getting wide acceptability in the Indian market as well as in the overseas market. With the
higher manufacturing capacity, company will be able to cater to these markets in a better way thus increasing its volume and price realization.
With the higher own branded sale in India & higher exports, the company’s turnover is expected to rise rapidly in the coming years.
3. Transfer to Reserves:
During the year under review, an amount of Rs. 1,80,00,000.00 was transferred to the Reserves.
4. Dividend:
Though this year, the company has made profit but looking to its requirement of long term funds for working capital & capital expenditure
planned, Directors express their inability to declare any dividend this year too.
5. Transfer of unclaimed dividend to investor education and protection fund:

The provisions of Section 125(2) of the Companies Act, 2013 do not apply as there was no dividend declared and paid last year.
6. Share Capital:
There is no change in the Authorised, lssued and Paid-up Share Capital of the Company since the last Directors' Report.
7. Deposits:
The Company has not accepted any deposits during the year under review.
8. Meeting of the Board of Directors:

During the Financial Year ended 31st March, 2018, 14 (Fourteen)Meetings of the Board of Directors of the Company were held at our Registered
Office at Rajveena, 2nd Floor, 50A, Block-C, New Alipore, Kolkata-700053.
9. Directors’ & Key Managerial Person (KMP):

ln view of the applicable provisions of the Companies Act, 2013, the Company is not mandatorily required to appoint any whole-time Key
Management Personnel (KMP) & Independent Director.
There is no change in the Board of directors of the Company since the last Directors' Report.
10. Policy on Directors Remuneration & Other details:

The Company’s policy relating to remuneration of directors, Key managerial personnel and other employees as stipulated under section 178(4) of
the companies Act,2013.
11. Directors' Responsibility Statement:

Pursuant to Section 134(5) of the Companies Act, 2013, the Board of Directors of the Company confirms that –
in the preparation of annual accounts for the financial year ended 31st March, 2018, the applicable accounting standards have been followed
6
along with proper explanation relating to material departures, if any;
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 31st March, 2018 and of the profit and loss of the Company
for that period;
the Directors have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of the
Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;
the Directors have prepared the annual accounts for the financial year ended 31st March, 2018 on a going concern basis;
the Directors had laid down internal financial control to be followed by the Company and that such internal financial controls are adequate and
are operating effectively; and
the Directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems are adequate and
operating effectively.
12. Adequacy of Internal Financial Controls with reference to Financial Statements:

The Company has in place adequate internal financial controls with reference to Financial Statements. During the year under review, such
controls were tested and no reportable material weakness in the design or operation was observed.
13. Material Changes and Commitments:

No material changes and commitments affecting the financial position of the Company occurred between the end of the financial year to which
this Financial Statement relates and the date of this Report.
14. Loans, Guarantees and Investments:

There is no Loans and investments covered under the provisions of Section 186 of the Companies Act, 2013.
15. Details of Subsidiary Joint Venture or Associate Companies:

The Company does not have any Subsidiary, Joint Venture or an Associate Company.
16. Details of Significant and Material Orders Passed by the Regulators, Courts and Tribunals:
No significant and material order has been passed by any Regulator, Court and Tribunal impacting the going concern status and operations of the
Company in future.
17. Risk Management:

The Company has developed and implemented a Risk Management Policy which identifies major risk which may threaten the existence of the
Company. The same has also been adopted by the Board of Directors of the company and is also subject to its review from time to time. Risk
Mitigation process and Measures have also been formulated and clearly spelt out in the said Policy.
18. Related Party Transactions:

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 provision of Section 188 of the Companies Act, 2013 was not attracted. Further, there were no
materially significant related party transactions during the year under review made by the Company with Promoters, Directors, Key Managerial
Personnel or other Designated Persons which may have a potential conflict with the interest of the Company at large. Form AOC-2 is not
applicable to the company.
19. Explanation or comments on qualifications, reservations or adverse remarks or disclaimers made by the auditors and the practicing company
secretary in their reports:
There are no qualifications, reservations or adverse remarks made by the Auditors in their report. The provisions relating to submission of
Secretarial Audit Report is not applicable to the Company.
20. Disclosure under Sexual Harassment of Women at Workplace (Prevention, prohibition & Redressal) Act, 2013:
The Company is committed to provide a safe and conducive work environment to all its Employees. During the year under review, no case of
sexual harassment was reported.
21. Corporate Social Responsibility:

Company is not liable for Corporate Social Responsibility under Section 135 of the Companies Act, 2013.
22. Conservation of Energy, Technology Absorption, Foreign Exchange Earnings & Outgo:
As required under the provisions of the Companies Act, 2013 and Rule 8(3)of the Companies (Accounts) Rules,2014, details relating to
Conservation of Energy, Technology Absorption and Foreign Exchange Earnings & Outgo are given in Annexure - A and forms part of this
Report.
7
23. Extract of the Annual Return:

The extract of Annual Return in Form No. MGT-9 as required under Section 92 of the Companies Act, 2013 for the Financial Year ended 31st
March, 2018 is annexed hereto as Annexure - B and forms part of this Report.
24. Auditors:
Auditors of the Company M/s. Agarwal Maheswari & Co., Chartered Accountants, hold office until the conclusion of the ensuing Annual General
Meeting and being eligible offer themselves for re-appointment until the conclusion of Annual General Meeting of the company to be held in the
Year 2019 subject to ratification of their appointment by the Members at every Annual General Meeting held after the ensuing Annual General
Meeting.
As required under the provisions of section – 139(1) of the Companies Act, 2013, the company has received a written consent from M/s. Agarwal
Maheswari & Co., Chartered Accountants, to their re-appointment, to the effect that Auditors re-appointment, if made, would be in accordance
with the new Act and the Rules framed there under and that they satisfy the criteria provided in section- 141 of Companies Act, 2013. The Board
recommends their appointment.
25. Board's Comment on the Auditors’ Report:

The observations of the Statutory Auditors, when read together with the relevant Notes to the Financial Accounts and Accounting Policies are self
explanatory.
26. Particulars of Employees:

During the year under review, there was no employee in the company in respect of whom the Statement containing particulars of Employees is
required to be attached under the provisions of the Companies Act, 2013.
27. Acknowledgement:
Your Directors would like to express their sincere appreciation for the assistance and co-operation received from the Bank, Government
Authorities, customers, Vendors and Members during the year under review. Your Directors also wish to place on record their deep sense of
appreciation for the committed services by the Company's Executives, Staff and Workers.
LALIT AGRAWAL JAGADISH PRASAD AGARWAL

DIN-00571843 DIN-00863137
Dated: The 30th day of August, 2018
Place: Kolkata
ANNEXURE -A
8
PARTICULARS OF CONSERVATION OF ENERGY TECHNOLOGY ABSORPTION AND FOREIGN EXCHNAGE EARNINGS &
OUTGO:
A. Conservation of Energy
a)The following energy conservation measures are taken on continuing basis :-
1.Regular preventive maintenance of all equipment for better efficiency.
2.Improvement of electrical power load factor.
3.Optimise the use of energy through improved operational method.
b)Additional investments and proposals being implemented for reduction of consumption of energy.
The Company is however, carrying on continuous education and awareness programs for its employees for energy conservation. But no major
specific investment proposals are envisaged.
c)Impact of measures undertaken under (a) and (b) above for reduction of energy consumption and its consequent impact on cost of production.
The Company is not a major user of energy. However, the measures taken by the company willresult in saving of energy.
B. Technology Absorption
The Company has no separate R & D section. The Company is however, developing new products and upgrading existing products and also their
packaging to meet the changing market taste/profile.
C. Foreign Exchange Earnings and Outgo
a)Activities relating to exports; initiatives taken to increase exports
Development of Innovative packaging and products for export markets along with improvementin quality, cost and lead time.
b) Total Foreign Exchange used and earned
The foreign exchange used and earned during the year by the Company are as under:
Foreign Exchange Used –Rs. 5647.80 Lacs

Foreign Exchange Earned –Rs. 8245.24 Lacs
Description of state of companies affair

2. Result of Operations and the State of the Company's Affairs: There has been no change in the business of the company during the Financial
Year ended 31st March, 2018. The Highlights of the Company's Performance during the year under review are as under: ? Your Directors have
the pleasure to achieve during the year a turnover of Rs. 1504855.14 thousand and your Company made a profit of Rs.26508.99 thousand.
Whereas, in the Previous Year (2016-2017) your Company made a Turnover of Rs. 1132844.056 thousand with a profit of Rs. 26397.03
thousand. ? The Company has already expanded the Thin Wall Container project at Food Park, Sankrail due to huge demand of the product in the
domestic market as well as in the international market. The current instalted capacity is now 3000 MT/Year. ? Company’s own branded pens
(Goldex) have been getting wide acceptability in the Indian market as well as in the overseas market. With the higher manufacturing capacity,
company will be able to cater to these markets in a better way thus increasing its volume and price realization. ? With the higher own branded sale
in India & higher exports, the company’s turnover is expected to rise rapidly in the coming years.
Disclosures relating to amount recommended to be paid as dividend

4. Dividend: Though this year, the company has made profit but looking to its requirement of long term funds for working capital & capital
expenditure planned, Directors express their inability to declare any dividend this year too.
Details regarding energy conservation

A. Conservation of Energy a)The following energy conservation measures are taken on continuing basis :- 1.Regular preventive maintenance of
all equipment for better efficiency. 2.Improvement of electrical power load factor. 3.Optimise the use of energy through improved operational
method. b) Additional investments and proposals being implemented for reduction of consumption of energy. The Company is however, carrying
on continuous education and awareness programs for its employees for energy conservation. But no major specific investment proposals are
envisaged. c) Impact of measures undertaken under (a) and (b) above for reduction of energy consumption and its consequent impact on cost of
production. The Company is not a major user of energy. However, the measures taken by the company willresult in saving of energy.
Details regarding technology absorption

B. Technology Absorption The Company has no separate R & D section. The Company is however, developing new products and upgrading
existing products and also their packaging to meet the changing market taste/profile.
9
Details regarding foreign exchange earnings and outgo

C. Foreign Exchange Earnings and Outgo a) Activities relating to exports; initiatives taken to increase exports Development of Innovative
packaging and products for export markets along with improvementin quality, cost and lead time. b) Total Foreign Exchange used and earned The
foreign exchange used and earned during the year by the Company are as under: Foreign Exchange Used –Rs. 5647.80 Lacs Foreign Exchange
Earned –Rs. 8245.24 Lacs
Disclosures in director’s responsibility statement

11. Directors' Responsibility Statement: Pursuant to Section 134(5) of the Companies Act, 2013, the Board of Directors of the Company confirms
that – a) in the preparation of annual accounts for the financial year ended 31st March, 2018, the applicable accounting standards have been
followed along with proper explanation relating to material departures, if any; b) 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 31st March, 2018 and of the profit and loss of the Company for that period; c) the Directors have taken proper and sufficient care
for the maintenance of adequate accounting records in accordance with the provisions of the Companies Act, 2013 for safeguarding the assets of
the Company and for preventing and detecting fraud and other irregularities; d) the Directors have prepared the annual accounts for the financial
year ended 31st March, 2018 on a going concern basis; e) the Directors had laid down internal financial control to be followed by the Company
and that such internal financial controls are adequate and are operating effectively; and f) the Directors had devised proper systems to ensure
compliance with the provisions of all applicable laws and that such systems are adequate and operating effectively.
Details of material changes and commitment occurred during period affecting financial position of company
Material Changes and Commitments: No material changes and commitments affecting the financial position of the Company occurred between
the end of the financial year to which this Financial Statement relates and the date of this Report.
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
Related Party Transactions:
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 provision of Section 188 of the Companies Act, 2013 was not attracted. Further, there were no
materially significant related party transactions during the year under review made by the Company with Promoters, Directors, Key Managerial
Personnel or other Designated Persons which may have a potential conflict with the interest of the Company at large. Form AOC-2 is not
applicable to the company.
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
Extract of the Annual Return:
The extract of Annual Return in Form No. MGT-9 as required under Section 92 of the Companies Act, 2013 for the Financial Year ended 31st
March, 2018 is annexed hereto as Annexure - B and forms part of this Report.
Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block]
10
Disclosure for companies covered under section 178(1) on directors appointment and remuneration including other
matters provided under section 178(3) [Text Block]
Directors’ & Key Managerial Person (KMP):
10. Policy on Directors Remuneration & Other details:

The Company’s policy relating to remuneration of directors, Key managerial personnel and other employees as stipulated under section 178(4) of
the companies Act,2013.
Disclosure of statement on development and implementation of risk management policy [Text Block]
Risk Management:
The Company has developed and implemented a Risk Management Policy which identifies major risk which may threaten the existence of the
Company. The same has also been adopted by the Board of Directors of the company and is also subject to its review from time to time. Risk
Mitigation process and Measures have also been formulated and clearly spelt out in the said Policy.
11
Disclosure of financial summary or highlights [Text Block]

1. Financial Results and Appropriations:
(Rs. in ‘000)
2017-18 2016-17
Particulars
Rs. Rs.
Revenue from operations 1504855.14 1132844.05
Other Income 40748.16 46088.46
Total Revenue 1545603.31 1178932.51
Cost of Materials Consumed 1018544.11 681075.78
(Increase)/Decrease in Inventories of Contract Work In Progress 2987.481 20441.55
Employee benefits expense 82824.94 77057.49
Finance Costs 56868.38 59527.80
Depreciation and amortization expense 50836.00 51334.54
Other expenses 308058.386 263272.23
Total Expenses 1520119.31 1152709.38
Profit before exceptional and extraordinary items and tax 25483.99 26223.13
Extraordinary Items 1025.00 173.90
Profit before Tax 26508.99 26397.03
- Current Tax 5656.55 8141.78
- Deferred Tax 2904.78 2022.20
Profit after Tax 17947.66 16233.05
12
Disclosure of change in nature of business [Text Block]

Material Changes and Commitments:
No material changes and commitments affecting the financial position of the Company occurred between the end of the financial year to which
this Financial Statement relates and the date of this Report.
Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
Details of significant and material orders passed by regulators or courts or tribunals impacting going concern status
and company’s operations in future [Text Block]
Details of Significant and Material Orders Passed by the Regulators, Courts and Tribunals:
No significant and material order has been passed by any Regulator, Court and Tribunal impacting the going concern status and operations of the
Company in future.
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
Adequacy of Internal Financial Controls with reference to Financial Statements :
The Company has in place adequate internal financial controls with reference to Financial Statements. During the year under review, such
controls were tested and no reportable material weakness in the design or operation was observed.
Disclosure of appointment and remuneration of managerial personnels [Text Block]

13
[400200] Disclosures - Auditors report
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/04/2017 01/04/2017
to to
31/03/2018 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]
Textual information
Disclosure in auditors report relating to fixed assets (20) [See below]
Textual information
Disclosure in auditors report relating to inventories (21) [See below]
Textual information
Disclosure in auditors report relating to loans (22) [See below]
Disclosure in auditors report relating to compliance with Section 185 and 186 of Textual information
Companies Act, 2013 (23) [See below]
Textual information
Disclosure in auditors report relating to deposits accepted (24) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (25) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (26) [See below]
The company has
not defaulted in
repayment of loans
or Borrowings to
Disclosure in auditors report relating to default in repayment of financial dues any financial
institution, banks,
government or
debenture holders
during the year.
Disclosure in auditors report relating to public offer and term loans used for Textual information
purpose for which those were raised (27) [See below]
According to the
information and
explanations given
to us, no material
fraud by the
Disclosure in auditors report relating to fraud by the company or on the Company or on the
company by its officers or its employees reported during period Company by its
officers or
employees has been
noticed or reported
during the course of
our audit.
Textual information
Disclosure in auditors report relating to managerial remuneration (28) [See below]
According to the
information and
explanations given
to us, the company is
not a Nidhi
Disclosure in auditors report relating to Nidhi Company company.
Accordingly, the
provisions of clause
3(xii) of the Order
are not applicable to
the Company.
Textual information
Disclosure in auditors report relating to transactions with related parties (29) [See below]
Disclosure in auditors report relating to preferential allotment or private Textual information
placement of shares or convertible debentures (30) [See below]
Disclosure in auditors report relating to non-cash transactions with directors Textual information
or persons connected with him (31) [See below]
14
The company is not

required to
Disclosure in auditors report relating to registration under section 45-IA of registered under
Reserve Bank of India Act, 1934 section 45-IA of the
Reserve Bank of
India Act 1934.
Details regarding auditors [Table] ..(1)

Auditors [Axis] Auditor
01/04/2017
to
31/03/2018
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
AGARWAL
Name of audit firm MAHESWARI &
CO.
DHANPAT RAM
Name of auditor signing report AGARWAL
Firms registration number of audit firm 314030E
Membership number of auditor 051484
4TH FLOOR 2B,
Address of auditors GRANT LANE,
KOLKATA12
Permanent account number of auditor or auditor's firm AADFA8690B
SRN of form ADT-1 S24485278
Date of signing audit report by auditors 30/08/2018
Date of signing of balance sheet by auditors 30/08/2018

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 in auditors report relating to fixed assets

. In respect of its fixed assets: (a) The company has maintained proper records showing full particulars including quantitative details and situation
of its fixed assets on the basis of available information. (b) As explained to us, all the fixed assets have been physically verified by the
management in a phased periodical manner, which in our opinion is reasonable, having regard to the size of the Company and nature of its assets.
No material discrepancies were noticed on such verification. (c) According to the information and explanations given to us and on the basis of our
examination of the records of the company, the title deeds of immovable properties are held in name of company.
Disclosure in auditors report relating to inventories

In respect of its inventories: As explained to us, inventories have been physically verified during the year by the management at reasonable
interval and no material discrepancy was noticed on physical verification of stocks by the management as compared to book records.
Disclosure in auditors report relating to loans

Based on our audit procedures and on the information and explanations given to us, we are of the opinion that, the Company has not raise any
money by way of initial public offer or further public offer(including debt instrument) and term loan during the year. Accordingly, the provisions
of clause 3(ix) of the Order are not applicable to the Company.
15
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
. In our opinion and according to the information and explanations given to us, the company has complied with the provisions of section 185 and
186 of the Act, with respect to the loans and investments made.
Disclosure in auditors report relating to deposits accepted

. The Company has not accepted any deposits from the public to which directives issued by Reserve Bank of India and the provisions of Sections
73 to 76 or any other relevant provisions of the Companies Act, 2013 and the rules framed there under apply.
Disclosure in auditors report relating to maintenance of cost records

To the best of our knowledge and according to the information given to us, the Central Government has not prescribed the maintenance of Cost
Records under sub-section (1) of section 148 of the Companies Act, 2013 for any of the products manufactured by the Company.
16
Disclosure in auditors report relating to statutory dues [Text Block]

According to the information and explanations given to us in respect of statutory dues:
The undisputed statutory dues including Provident Fund, Employees’ State Insurance, Income-tax, Sales-tax, Wealth Tax, Service Tax, Custom
Duty, Excise Duty, Cess to the extent applicable and any other statutory dues have generally been regularly deposited with the appropriate
authorities. There is no undisputed statutory dues arrear as at March 31, 2018, for a period not exceeding six months from the date they became
payable.
According to the information and explanations given to us, there are disputed demands relating to Income Tax or Sales Tax or Wealth Tax or
Service Tax or Duty of Custom or Duty of Excise or Value Added Tax as at 31 March, 2018 as follows:
Name of the Nature of Amount Period to which the amount

Forum where the dispute is pending
Statue dues (Rs.) relates
WB Commercial Tax Appellate & Revision

WB VAT Act Sales Tax 4,86,261 2008
Board.

Board.

Board.

Board.
Cetral Excise Act Service Tax 59,28,229.00 2013-16 Central Excise (Appeal)
Income Tax Act Income Tax 5,55,890 2014 Income Tax Appellate
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
Based on our audit procedures and on the information and explanations given to us, we are of the opinion that, the Company has not raise any
Disclosure in auditors report relating to managerial remuneration

According to the information and explanations given to us and based on our examination of the records of the company, the company has
provided for managerial remuneration in accordance with the requisite approvals mandated by provision of section 197 read with schedule V to
the Act.
17
Disclosure in auditors report relating to transactions with related parties

According to the information and explanations given to us and based on our examination of the records of the company, transactions with the
related parties are in compliance with section 177 & 188 of the Act where applicable and details of such transaction have been disclosed in
financial statements as required by the applicable Accounting Standards.
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
According to the information and explanations given to us and based on our examination of the records of the company, the company has not
made any preferential allotment or private placement of shares or fully or partly convertible debenture during the year.
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
According to the information and explanations given to us and based on our examination of the records of the company, the company has not
entered into non cash transaction with Director or persons connected with him. Accordingly, the provisions of clause 3(xv) of the Order are not
applicable to the Company.
18
Disclosure in auditor’s report explanatory [Text Block]

Independent Auditors’ Report
TO THE MEMBERS OF OSTERN PRIVATE LIMITED.
Report on the Financial Statements

We have audited the accompanying financial statements of Ostern Private Limited. ( “The company” ) , which comprises the Balance Sheet as at
March 31, 2018 , the Statement of Profit and Loss for the year then ended, the Cash Flow Statement, a summary of significant accounting policies
and other explanatory information.
Management’s responsibility for the Financial Statements

The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 (“the Act”) with respect to
the preparation of these financial statements that give a true and fair view of the financial position, financial performance and the 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 the maintenance of adequate accounting records in accordance with the provision of the Act for safeguarding of
the assets of the Company and for preventing and detecting the 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 internal financial
control, 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.
Auditors’ Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit.
We have taken into account the provisions of the Act, the accounting and auditing standards and matters which are required to be included in the
audit report under the provisions of the Act and the Rules made thereunder.
We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Those Standards require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free
from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and 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 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 accounting policies used and the
reasonableness of the accounting estimates made by Company’s Directors, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the financial
statements.
Opinion
In our opinion and to the best of our information and according to the explanations given to us, subject to Note No. 1(v) for non-provisions of
liabilities towards Retirement Benefits in pursuance of Accounting Standard 15,
the said financial statements give the information required by the Act in the manner so required and give a true and fair view in conformity with
the accounting principles generally accepted in India:
In the case of the Balance Sheet, of the state of affairs of the Company as at 31st March 2018;
In the case of the Statement of Profit and Loss, of the Profit for the year ended on that date.
In the case of the Cash Flow Statement, of the cash flows for the year ended on that date.
Report on Other Legal & Regulatory Requirements

As required by the Companies (Auditor’s Report) Order, 2016 (“the Order”) issued by the Central Government in terms of section 143 (11) of the
Act, we give in the “ Annexure A”, a statement on the matters specified in paragraphs 3 and 4 of the Order.
As required by section 143(3) of the Act, we report that:
19
We have obtained all the information and explanations which, to the best of our knowledge and belief, were necessary for the purpose of our
audit;
In our opinion, proper books of account as required by law have been kept by the Company so far as appears from our examination of those
books.
The Balance Sheet, Statement of Profit and Loss and Cash Flow Statement dealt with by this Report are in agreement with the books of account.
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.
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.
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 ’; and
With respect to the other matters included in the Auditor’s Report in accordance with the Rule 11 of the Companies (Audit and Auditors) Rules,
2014, in our opinion and to our best of our information and according to the explanations given to us:
The Company does not have any pending litigations which would impact its financial position.
The Company did not have long-term contracts including derivatives contracts for which there were any material foreseeable losses.
There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company.
For AGARWAL MAHESWARI & CO.

Chartered Accountants
Firm Reg. No. 314030E
( D. R. AGARWAL )
Partner
Membership No. 051484
Place: Kolkata
Date: 30.08.2018
20
Annexure A to the Independents Auditors’ Report

(Referred to in Paragraph 1 under ‘Report on other Legal and Regulatory Requirements’ Section of our report of even date)
1. In respect of its fixed assets:

(a) The company has maintained proper records showing full particulars including quantitative details and situation of its fixed assets on the
basis of available information.
(b) As explained to us, all the fixed assets have been physically verified by the management in a phased periodical manner, which in our
opinion is reasonable, having regard to the size of the Company and nature of its assets. No material discrepancies were noticed on such
verification.
(c) According to the information and explanations given to us and on the basis of our examination of the records of the company, the title deeds
of immovable properties are held in name of company.
2. In respect of its inventories:

As explained to us, inventories have been physically verified during the year by the management at reasonable interval and no material
discrepancy was noticed on physical verification of stocks by the management as compared to book records.
3. The Company has not granted any loans, secured or unsecured, to companies, firms or other parties covered in the register maintained under
section 189 of The 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
186 of the Act, with respect to the loans and investments made.
5. The Company has not accepted any deposits from the public to which directives issued by Reserve Bank of India and the provisions of Sections
73 to 76 or any other relevant provisions of the Companies Act, 2013 and the rules framed there under apply.
6. To the best of our knowledge and according to the information given to us, the Central Government has not prescribed the maintenance of Cost
Records under sub-section (1) of section 148 of the Companies Act, 2013 for any of the products manufactured by the Company.
7. According to the information and explanations given to us in respect of statutory dues:

The undisputed statutory dues including Provident Fund, Employees’ State Insurance, Income-tax, Sales-tax, Wealth Tax, Service Tax, Custom
Duty, Excise Duty, Cess to the extent applicable and any other statutory dues have generally been regularly deposited with the appropriate
authorities. There is no undisputed statutory dues arrear as at March 31, 2018, for a period not exceeding six months from the date they became
payable.
21
According to the information and explanations given to us, there are disputed demands relating to Income Tax or Sales Tax or Wealth Tax or
Service Tax or Duty of Custom or Duty of Excise or Value Added Tax as at 31 March, 2018 as follows:
Name of the Nature of Amount Period to which the amount

Forum where the dispute is pending
Statue dues (Rs.) relates

Board.

Board.

Board.

Board.
Cetral Excise Act Service Tax 59,28,229.00 2013-16 Central Excise (Appeal)
8. The company has not defaulted in repayment of loans or Borrowings to any financial institution, banks, government or debenture holders
during the year.
9. Based on our audit procedures and on the information and explanations given to us, we are of the opinion that, the Company has not raise any
10. According to the information and explanations given to us, no material fraud by the Company or on the Company by its officers or employees
has been noticed or reported during the course of our audit.
11. According to the information and explanations given to us and based on our examination of the records of the company, the company has
provided for managerial remuneration in accordance with the requisite approvals mandated by provision of section 197 read with schedule V to
the Act.
12. According to the information and explanations given to us, the company is not a Nidhi company. Accordingly, the provisions of clause 3(xii)
of the Order are not applicable to the Company.
13. According to the information and explanations given to us and based on our examination of the records of the company, transactions with the
related parties are in compliance with section 177 & 188 of the Act where applicable and details of such transaction have been disclosed in
financial statements as required by the applicable Accounting Standards.
14. According to the information and explanations given to us and based on our examination of the records of the company, the company has not
made any preferential allotment or private placement of shares or fully or partly convertible debenture during the year.
15. According to the information and explanations given to us and based on our examination of the records of the company, the company has not
entered into non cash transaction with Director or persons connected with him. Accordingly, the provisions of clause 3(xv) of the Order are not
applicable to the Company.
16. The company is not required to registered under section 45-IA of the Reserve Bank of India Act 1934.
For AGARWAL MAHESWARI & CO.

Chartered Accountants.
22
(D. R. AGARWAL)
Partner.
Membership No. 051484.
Place: Kolkata
Date: 30.08.2018
Annexure B to the Independents Auditors’ Report

(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 Ostern Private Limited . (“the company” ) as of 31 st March 2018 in
conjunction with our audit of the 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 the internal control over financial
reporting criteria established by the company considering the essential components of internal control stated in Guidance Note on Audit of
Internal Financial Controls over Financial Reporting issued by the Institution of Chartered Accountants of India (ICAI). These responsibilities
includes the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the
orderly and efficient conduct of its business, including adherence to the company’s policies, the safeguarding of its assets, the prevention and
detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial
information, as required under the companies Act, 2013.
Auditor’s responsibility
Our responsibility is to express an opinion on the company’s internal financial controls over financial reporting based on our audit. We conducted
our audit in accordance with Guidance Note on internal financial controls over financial Reporting (the ‘Guidance Note’) and the Standard of
Auditing, issued by ICAI and deemed to be prescribe 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 ICAI. Those standard and 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 were established and maintained and if such controls operated effectively in all material respects.
23
Our audit involves performing procedure to obtained audit evidence about the adequacy of the internal financial controls system over the financial
reporting and there operating effectiveness. Our audit of the internal financial controls system over the financial reporting includes obtaining an
understanding of internal financial controls system over the financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on assessed risk. The procedures selected depend on Auditor’s
judgment, including the assessment of the risk of material misstatement of financial statement, 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 OverFinancial Reporting
A company’s internal financial controls 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 controls
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 transaction and disposition of the assets of the company; (2) provide reasonable assurance that transactions are recorded as
necessary to permit preparation of financial statement in accordance with generally accepted accounting principles, and that receipts and
expenditures of the Company are being made only in accordance with authorization of the Management and directors of the Company; and (3)
provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets
that could have material effect on the financial statements.
Inherent Limitation of Internal Financial Controls OverFinancial reporting
Because of the inherent limitations of internal financial controls over financial reporting, includes the possibility of collusion or improper
management override of controls, material misstatement due to error or fraud may occur and not be detected. Also, projection of any evaluation of
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 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 control over financial reporting were operate effectively as at 31 st March 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 Institution of Chartered Accountants of India.
For AGARWAL MAHESWARI& CO.

Chartered Accountants.
(D. R. AGARWAL)
Partner.
Membership No. 051484.
Place: Kolkata
Date: 30.08.2018
24
[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
[100100] Balance sheet

31/03/2018 31/03/2017 31/03/2016
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 95,75,200 95,75,200
Reserves and surplus 30,47,67,457 28,68,19,795
Total shareholders' funds 31,43,42,657 29,63,94,995
Share application money pending allotment 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 22,60,15,788 28,11,76,651
Deferred tax liabilities (net) 1,57,70,141 1,28,65,359
Other long-term liabilities 0 0
Long-term provisions 0 0
Total non-current liabilities 24,17,85,929 29,40,42,010
Current liabilities [Abstract]
Short-term borrowings 36,29,23,624 30,20,76,846
Trade payables 15,19,78,002 8,88,94,437
Other current liabilities 11,78,57,455 11,22,49,006
Short-term provisions 1,69,34,909 1,31,59,195
Total current liabilities 64,96,93,990 51,63,79,484
Total equity and liabilities 120,58,22,576 110,68,16,489
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 44,28,30,469 41,24,79,463 38,88,91,324
Intangible assets 17,34,217 18,89,447 22,32,964
Tangible assets capital work-in-progress 20,10,000 0
Total fixed assets 44,65,74,686 41,43,68,910
Non-current investments 6,73,378 6,59,290
Long-term loans and advances 9,23,412 11,41,845
Total non-current assets 44,81,71,476 41,61,70,045
Current assets [Abstract]
Current investments 0 0
Inventories 45,47,23,652 43,55,01,564
Trade receivables 17,10,70,604 10,03,46,563
Cash and bank balances 2,53,66,446 2,93,97,145
Short-term loans and advances 1,44,39,104 6,30,59,528
Other current assets 9,20,51,294 6,23,41,644
Total current assets 75,76,51,100 69,06,46,444
Total assets 120,58,22,576 110,68,16,489
25
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] 1 2
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 LALIT JAGADISH
Middle name of director PRASAD
Last name of director AGRAWAL AGARWAL
Designation of director Director Director
Director identification number of director 00571843 00863137
Date of signing of financial statements by director 30/08/2018 30/08/2018
26
[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 2,54,83,996 2,62,23,130
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for depreciation and amortisation expense 5,08,36,007 5,13,34,536
Total adjustments to profit (loss) 5,08,36,007 5,13,34,536
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories 0 1,87,74,202
Adjustments for decrease (increase) in trade receivables 0 1,74,79,593
Adjustments for decrease (increase) in other current assets 1,89,10,773 -6,90,42,601
Adjustments for increase (decrease) in trade payables 6,30,83,566 -96,60,742
Adjustments for increase (decrease) in other current liabilities 56,08,449 1,20,55,802
Adjustments for provisions 62,60,938 8,58,201
Total adjustments for working capital 9,38,63,726 -2,95,35,545
Total adjustments for reconcile profit (loss) 14,46,99,733 2,17,98,991
Net cash flows from (used in) operations 17,01,83,729 4,80,22,121
Dividends received 18,331 8,530
Interest paid -5,68,68,386 -5,95,27,796
Interest received 9,91,224 11,11,343
Income taxes paid (refund) 81,41,773 91,61,265
Net cash flows from (used in) operating activities before extraordinary
21,99,19,897 9,95,08,525
items
Net cash flows from (used in) operating activities 21,99,19,897 9,95,08,525
Cash flows from used in investing activities [Abstract]
Other cash receipts from sales of equity or debt instruments of other
2,18,432 -61,387
entities
Proceeds from sales of tangible assets 10,25,000 26,10,211
Purchase of tangible assets 8,08,16,583 7,22,34,575
Purchase of intangible assets 2,15,205 0
Dividends received 0 -8,530
Interest received 0 -11,11,343
Other inflows (outflows) of cash -20,24,088 0
Net cash flows from (used in) investing activities before extraordinary
-8,18,12,444 -7,08,05,624
items
Net cash flows from (used in) investing activities -8,18,12,444 -7,08,05,624
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings 56,85,916 2,82,50,667
Interest paid 5,68,68,386 5,95,27,796
Other inflows (outflows) of cash 1 -1
Net cash flows from (used in) financing activities before extraordinary
-5,11,82,469 -3,12,77,130
items
Net cash flows from (used in) financing activities -5,11,82,469 -3,12,77,130
Net increase (decrease) in cash and cash equivalents before effect of
8,69,24,984 -25,74,229
exchange rate changes
Net increase (decrease) in cash and cash equivalents 8,69,24,984 -25,74,229
Cash and cash equivalents cash flow statement at end of period 2,53,66,446 2,93,97,145 3,19,71,374
27
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Equity shares
Classes of share capital [Axis] Share capital [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017
to to 31/03/2016 to
31/03/2018 31/03/2017 31/03/2018
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 1,00,000 [shares] 1,00,000 [shares] 1,00,000
Value of shares authorised 1,00,00,000 1,00,00,000 1,00,00,000
Number of shares issued [shares] 95,752 [shares] 95,752 [shares] 95,752
Value of shares issued 95,75,200 95,75,200 95,75,200
Number of shares subscribed and fully paid [shares] 95,752 [shares] 95,752 [shares] 95,752
Value of shares subscribed and fully paid 95,75,200 95,75,200 95,75,200
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 95,752 [shares] 95,752 [shares] 95,752
Total value of shares subscribed 95,75,200 95,75,200 95,75,200
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 95,752 [shares] 95,752 [shares] 95,752
Value of shares called 95,75,200 95,75,200 95,75,200
Value of shares paid-up 95,75,200 95,75,200 95,75,200
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
[shares] 0 [shares] 0 [shares] 0
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 95,752 [shares] 95,752 [shares] 95,752 [shares] 95,752
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of issue allotted for
contracts without payment 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 95,75,200 95,75,200 95,75,200
Rights preferences and restrictions attaching
to class of share capital
Description of terms of shares reserved for issue
under options and contracts or commitments for
sale of shares or disinvestment
28
Terms of securities convertible into

equity/preference shares issued along with
earliest date of conversion in descending order
starting from farthest such date [TextBlock]
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
Terms and conditions of shares pending allotment
Description of whether company have
sufficient authorised capital to cover
proposed share capital amount resulting from
allotment
Over due period for which application
money is pending prior to allotment of
shares
Reason for over due period for which
application money is pending prior to
allotment of shares
29

Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2016 01/04/2017 01/04/2016
to 31/03/2016 to to
31/03/2017 31/03/2018 31/03/2017
Type of share Equity Equity
Number of shares authorised [shares] 1,00,000 [shares] 1,00,000 [shares] 1,00,000
Value of shares authorised 1,00,00,000 1,00,00,000 1,00,00,000
Number of shares issued [shares] 95,752 [shares] 95,752 [shares] 95,752
Value of shares issued 95,75,200 95,75,200 95,75,200
Number of shares subscribed and fully paid [shares] 95,752 [shares] 95,752 [shares] 95,752
Value of shares subscribed and fully paid 95,75,200 95,75,200 95,75,200
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 95,752 [shares] 95,752 [shares] 95,752
Total value of shares subscribed 95,75,200 95,75,200 95,75,200
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 95,752 [shares] 95,752 [shares] 95,752
Value of shares called 95,75,200 95,75,200 95,75,200
Value of shares paid-up 95,75,200 95,75,200 95,75,200
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 public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 95,752 [shares] 95,752 [shares] 95,752 [shares] 95,752
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of issue allotted for
contracts without payment 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 95,75,200 95,75,200 95,75,200 95,75,200
Rights preferences and restrictions attaching
0
to class of share capital
Description of terms of shares reserved for issue
under options and contracts or commitments for 0
sale of shares or disinvestment
30
Terms of securities convertible into

equity/preference shares issued along with
0
earliest date of conversion in descending order
starting from farthest such date [TextBlock]
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
Terms and conditions of shares pending allotment 0
Description of whether company have
sufficient authorised capital to cover
0
proposed share capital amount resulting from
allotment
Over due period for which application
money is pending prior to allotment of 0
shares
Reason for over due period for which
application money is pending prior to 0
allotment of shares

Equity shares 1
Classes of share capital [Axis]
[Member]
31/03/2016
Reconciliation of number of shares outstanding [Abstract]
Number of shares outstanding at end of period [shares] 95,752
Reconciliation of value of shares outstanding [Abstract]
Share capital at end of period 95,75,200
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
JAGDISH PRASAD JAGDISH PRASAD
Name of shareholder AGARWAL AGARWAL
LALIT AGARWAL LALIT AGARWAL
PAN of shareholder ACZPA7475Q ACZPA7475Q ACZPA7437Q ACZPA7437Q

Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 11,418 [shares] 11,418 [shares] 13,118 [shares] 13,118
Percentage of shareholding in company 11.92% 11.92% 13.70% 13.70%
31
Disclosure of shareholding more than five per cent in company [Table] ..(2)
Classes of share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 3 [Member] Shareholder 4 [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
ROHINI MERCANTILE ROHINI MERCANTILE CORAL INFOTECH CORAL INFOTECH
Name of shareholder PRIVATE LIMITED PRIVATE LIMITED PRIVATE LTD PRIVATE LTD
CIN of shareholder U52500WB1993PTC124703 U52500WB1993PTC124703 U29246WB1987PTC041927 U29246WB1987PTC041927
PAN of shareholder AABCR5395R AABCR5395R AAACE5884H AAACE5884H
Country of incorporation or
residence of INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 40,072 [shares] 40,072 [shares] 15,536 [shares] 15,536
Percentage of shareholding in
41.85% 41.85% 16.23% 16.23%
company

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 0 0
Number of persons on private placement of preference share 0 0
Whether reduction in capital done during year No No
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0
32
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Capital reserves
Components of reserves [Axis] Reserves [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017
to to 31/03/2016 to
31/03/2018 31/03/2017 31/03/2018
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 1,79,47,661 1,62,33,052 0
Other additions to reserves 1,80,00,000 2,62,84,623 0
Total additions to reserves 3,59,47,661 4,25,17,675 0
Deductions to reserves [Abstract]
Other deductions to reserves 1,80,00,000 2,15,00,000
Total deductions to reserves 1,80,00,000 2,15,00,000
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Other appropriations 0 0 0
Transfer to general reserve 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0
Total changes in reserves 1,79,47,661 2,10,17,675 0
Reserves at end of period 30,47,67,457 28,68,19,795 26,58,02,120 71,03,061

Components of reserves [Axis] Capital reserves [Member] Securities premium account [Member]
01/04/2016 01/04/2017 01/04/2016
to 31/03/2016 to to
31/03/2017 31/03/2018 31/03/2017
Profit (loss) for period 0 0 0
Other additions to reserves 0 0 0
Total additions to reserves 0 0 0
0 0 0
Total changes in reserves 0 0 0
Reserves at end of period 71,03,061 71,03,061 13,82,18,800 13,82,18,800
33

Securities premium
Components of reserves [Axis] Other reserves [Member]
account [Member]
01/04/2017 01/04/2016
31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017
Profit (loss) for period 0 0
Other additions to reserves 1,80,00,000 2,15,00,000
Total additions to reserves 1,80,00,000 2,15,00,000
Other appropriations 0 0
Transfer to general reserve 0 0
0 0
Appropriation towards bonus shares 0 0
Total changes in reserves 1,80,00,000 2,15,00,000
Reserves at end of period 13,82,18,800 15,92,61,881 14,12,61,881 11,97,61,881

Components of reserves [Axis] General reserve [Member] Surplus [Member]
01/04/2017 01/04/2016 01/04/2017
to to 31/03/2016 to
31/03/2018 31/03/2017 31/03/2018
Profit (loss) for period 0 0 1,79,47,661
Other additions to reserves 1,80,00,000 2,15,00,000 0
Total additions to reserves 1,80,00,000 2,15,00,000 1,79,47,661
Other deductions to reserves 1,80,00,000
Total deductions to reserves 1,80,00,000
0 0 0
Total changes in reserves 1,80,00,000 2,15,00,000 -52,339
Reserves at end of period 15,92,61,881 14,12,61,881 11,97,61,881 1,83,715
34

Components of reserves [Axis] Surplus [Member]
01/04/2016
to 31/03/2016
31/03/2017
Profit (loss) for period 1,62,33,052
Other additions to reserves 47,84,623
Total additions to reserves 2,10,17,675
Other deductions to reserves 2,15,00,000
Total deductions to reserves 2,15,00,000
Appropriations for dividend, dividend tax and general reserve [Abstract]
Other appropriations 0
Transfer to general reserve 0
Total appropriations for dividend, dividend tax and general reserve 0
Appropriation towards bonus shares 0
Total changes in reserves -4,82,325
Reserves at end of period 2,36,053 7,18,378
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Borrowings [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
01/04/2017 01/04/2016
to to 31/03/2018 31/03/2017
31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 6,14,85,297 6,82,52,392 16,45,30,491 21,29,24,259
Nature of security [Abstract]
Nature of security
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0 0
principal
0 0 0 0
interest
35

Classification of borrowings [Axis] Term loans [Member] Term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [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
Borrowings 6,14,85,297 6,82,52,392 6,14,85,297 6,82,52,392
Nature of security
0 0 0 0
principal
0 0 0 0
interest

Classification of borrowings [Axis] Rupee term loans from banks [Member] Other loans and advances [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
01/04/2017 01/04/2016
to to 31/03/2018 31/03/2017
31/03/2018 31/03/2017
Borrowings 6,14,85,297 6,82,52,392 16,45,30,491 21,29,24,259
immovable & immovable &
Nature of security moveable property moveable property
0 0 0 0
principal
0 0 0 0
interest

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Other loans and advances, others
Classification of borrowings [Axis] Borrowings [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]
01/04/2017 01/04/2016
31/03/2018 31/03/2017 to to
31/03/2018 31/03/2017
Borrowings 16,45,30,491 21,29,24,259 36,29,23,624 30,20,76,846
Nature of security
0 0 0 0
principal
0 0 0 0
interest
36

Classification based on time period [Axis] Short-term [Member]
Working capital loans from banks
Classification of borrowings [Axis]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Borrowings 36,29,23,624 30,20,76,846
moveable and moveable and
Nature of security immovable property immovable property
Outstanding amount of continuing default principal 0 0
Outstanding amount of continuing default interest 0 0
[201000] Notes - Tangible assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
Classes of tangible assets [Axis] Land [Member] Plant and equipment [Member]
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
tangible assets [Abstract]
tangible assets [LineItems]
Straight Line Straight Line
Depreciation method tangible assets Value Value
Useful lives or depreciation rates
NA NA
tangible assets
Tangible assets restrictions on
title [Abstract]
Description of existence of
restrictions on title tangible NA
assets
Disclosure of additional information tangible assets [Table] ..(2)

Classes of tangible assets [Axis] Factory equipments [Member] Furniture and fixtures [Member] Office equipment [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member] Owned assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
tangible assets [LineItems]
Straight Line Straight Line Straight Line Straight Line Straight Line Straight Line
Depreciation method tangible assets Value Value Value Value Value Value
Useful lives or depreciation rates
15 15 10 10 5 5
tangible assets
37
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross
Carrying amount [Member] Gross carrying amount [Member]
carrying amount [Axis]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 8,08,16,583 7,22,34,575 8,08,16,583 7,22,34,575
assets
Acquisitions through
business combinations 0 0 0 0
tangible assets
Depreciation tangible assets -5,04,65,572 -5,09,91,018
Impairment loss
recognised in profit or 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0
tangible assets
Revaluation increase
0 0 0 0
(decrease) tangible assets
Disposals tangible assets
[Abstract]
0 0 0 0
through demergers
Disposals tangible assets,
0 24,36,307 49,07,806 28,67,603
others
Total disposals tangible
0 24,36,307 49,07,806 28,67,603
assets
Other adjustments tangible
assets [Abstract]
Increase (decrease) through
net exchange differences 0 0 0 0
tangible assets
-5 47,80,889 0 0
assets, others
Total other adjustments
-5 47,80,889 0 0
tangible assets
Total changes in tangible
3,03,51,006 2,35,88,139 7,59,08,777 6,93,66,972
assets
Tangible assets at end of period 44,28,30,469 41,24,79,463 38,88,91,324 73,37,89,479 65,78,80,702 58,85,13,730
38

Classes of tangible assets [Axis] Company total tangible assets [Member] Land [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross Accumulated depreciation and impairment
Carrying amount [Member]
carrying amount [Axis] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 0 0
assets
business combinations 0 0
tangible assets
Depreciation tangible assets 5,04,65,572 5,09,91,018 0 0
Impairment loss
recognised in profit or 0 0 0 0
recognised in profit or loss 0 0 0 0
tangible assets
0 0
[Abstract]
0 0
through demergers
49,07,806 4,31,296 0 0
others
49,07,806 4,31,296 0 0
assets
assets [Abstract]
net exchange differences 0 0
tangible assets
5 -47,80,889 0 0
assets, others
5 -47,80,889 0 0
tangible assets
4,55,57,771 4,57,78,833 0 0
assets
39

Classes of tangible assets [Axis] Land [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
Gross carrying amount [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 0 0
assets
tangible assets
Depreciation tangible assets 0 0
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0
assets
Tangible assets at end of period 2,39,68,503 2,39,68,503 2,39,68,503 0 0 0
40

Classes of tangible assets [Axis] Buildings [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 0 20,43,893 0 20,43,893
assets
tangible assets
Depreciation tangible assets -28,06,936 -27,51,793
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 1,53,990 0 0
assets, others
0 1,53,990 0 0
tangible assets
-28,06,936 -5,53,910 0 20,43,893
assets
41

Classes of tangible assets [Axis] Buildings [Member] Factory building [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 0 20,43,893
assets
tangible assets
Depreciation tangible assets 28,06,936 27,51,793 -28,06,936 -27,51,793
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 -1,53,990 0 1,53,990
assets, others
0 -1,53,990 0 1,53,990
tangible assets
28,06,936 25,97,803 -28,06,936 -5,53,910
assets
Tangible assets at end of period 1,50,52,308 1,22,45,372 96,47,569 7,35,87,798 7,63,94,734 7,69,48,644
42

Classes of tangible assets [Axis] Factory building [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 0 20,43,893
assets
tangible assets
Depreciation tangible assets 28,06,936 27,51,793
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 -1,53,990
assets, others
0 0 0 -1,53,990
tangible assets
0 20,43,893 28,06,936 25,97,803
assets
Tangible assets at end of period 8,86,40,106 8,86,40,106 8,65,96,213 1,50,52,308 1,22,45,372 96,47,569
43

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 7,74,52,369 6,74,81,272 7,74,52,369 6,74,81,272
assets
tangible assets
Depreciation tangible assets -4,54,37,672 -4,59,04,561
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 24,36,307 49,07,806 28,67,603
others
0 24,36,307 49,07,806 28,67,603
assets
assets [Abstract]
tangible assets
-5 49,51,516 0 0
assets, others
-5 49,51,516 0 0
tangible assets
3,20,14,692 2,40,91,920 7,25,44,563 6,46,13,669
assets
44

Classes of tangible assets [Axis] Plant and equipment [Member] Other plant and equipment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 7,74,52,369 6,74,81,272
assets
tangible assets
Depreciation tangible assets 4,54,37,672 4,59,04,561 -4,54,37,672 -4,59,04,561
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
49,07,806 4,31,296 0 24,36,307
others
49,07,806 4,31,296 0 24,36,307
assets
assets [Abstract]
tangible assets
5 -49,51,516 -5 49,51,516
assets, others
5 -49,51,516 -5 49,51,516
tangible assets
4,05,29,871 4,05,21,749 3,20,14,692 2,40,91,920
assets
45

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 7,74,52,369 6,74,81,272
assets
tangible assets
Depreciation tangible assets 4,54,37,672 4,59,04,561
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
49,07,806 28,67,603 49,07,806 4,31,296
others
49,07,806 28,67,603 49,07,806 4,31,296
assets
assets [Abstract]
tangible assets
0 0 5 -49,51,516
assets, others
0 0 5 -49,51,516
tangible assets
7,25,44,563 6,46,13,669 4,05,29,871 4,05,21,749
assets
46

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 25,22,076 6,32,295 25,22,076 6,32,295
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 -94,670 0 0
assets, others
0 -94,670 0 0
tangible assets
16,89,658 -2,39,148 25,22,076 6,32,295
assets
Tangible assets at end of period 77,04,718 60,15,060 62,54,208 1,10,75,741 85,53,665 79,21,370
47

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 1,65,000 19,09,271
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 94,670 0 -1,33,843
assets, others
0 94,670 0 -1,33,843
tangible assets
8,32,418 8,71,443 -6,81,510 8,90,370
assets
Tangible assets at end of period 33,71,023 25,38,605 16,67,162 49,78,710 56,60,220 47,69,850
48

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 1,33,843
assets, others
0 0 0 1,33,843
tangible assets
1,65,000 19,09,271 8,46,510 10,18,901
assets
49

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 1,65,000 19,09,271 1,65,000 19,09,271
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 -1,33,843 0 0
assets, others
0 -1,33,843 0 0
tangible assets
-6,81,510 8,90,370 1,65,000 19,09,271
assets
50

Classes of tangible assets [Axis] Motor vehicles [Member] Office equipment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 1,33,843 0 -96,104
assets, others
0 1,33,843 0 -96,104
tangible assets
8,46,510 10,18,901 1,35,102 -6,01,093
assets
51

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 96,104
assets, others
0 0 0 96,104
tangible assets
6,77,138 1,67,844 5,42,036 7,68,937
assets

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Textual information (33) Textual information (34)
Disclosure of notes on tangible assets explanatory [TextBlock] [See below] [See below]
52
Disclosure of notes on tangible assets explanatory [Text Block]
M/S. OSTERN
PVT. LTD.
Note No.8 Fixed

Assets
GROSSBL
DEPRECIATION NET BLOCK
OCK
Disposal
Particulars Cost as at Additions for As at Upto Reversal for Adjusted Upto
for
with
01.04.2017 the year the year 31.03.2018 01.04.2017 For the Year the year
retained
earnings**
Land 23,968,503 - - 23,968,503 - - - -
Building 88,640,106 - - 88,640,106 12,245,372 2,806,936 - -
Furniture & Fixture 8,553,665 2,522,076 - 11,075,741 2,538,606 832,418 - -
Office Equipment 4,864,103 677,138 - 5,541,241 3,425,513 542,036 - -
Vehicle-Motor Car 3,791,654 - - 3,791,654 1,393,633 408,698 - -
Vehicle-Commerical 5,478,745 165,000 - 5,643,745 2,216,548 437,812 - -
Plant & Machinery 334,883,753 49,621,508 379,597,455 140,842,898 22,393,616 4,907,806 -

4,907,806
Mould 187,700,171 27,830,861 - 215,531,033 82,738,673 23,044,056 - -
Total 657,880,701 80,816,583 733,789,478 245,401,243 50,465,572 4,907,806 -

4,907,806
53
Previous Year 588,513,731 72,234,575 2,867,603 657,880,703 199,622,406 50,991,018 431,296 (4,780,888)
Note No.9
Intengible Assets
GROSSBL
DEPRECIATION NET BLOCK
OCK
Deduction
Particulars Cost as at Additions for As at Upto Upto
for
01.04.2017 the year the year 31.03.2018 01.04.2017 For the Year Adjusted 31.03.2018
Accounting
881,622 215,205 - 1,096,827 419,108 166,507 -
Software
Patent 2,038,512 - - 2,038,512 611,579 203,927
Total 2,920,134 215,205 - 3,135,339 1,030,688 370,434 -
Previous Year 2,920,134 2,920,134 687,170 343,518
54
Disclosure of notes on tangible assets explanatory [Text Block]
M/S. OSTERN
PVT. LTD.
Note No.8 Fixed

Assets
G R O S SB NET
DEPRECIATION
LOCK BLOCK
Disposal Reversal
Particulars Cost as at Additions for As at Upto Adjusted Upto
for for
with
01.04.2016 the year the year 31.03.2017 01.04.2016 For the Year the year 31.03.2017 31.03.2017
retained
earnings**
Land 23,968,503 - - 23,968,503 - - - -
Building 86,596,213 2,043,893 - 88,640,106 9,647,569 2,751,793 (153,990) 12,245,372
Furniture & Fixture 7,921,370 632,295 - 8,553,665 1,667,162 776,773 94,671 2,538,605
Office Equipment 4,696,259 167,844 - 4,864,103 2,656,576 672,833 96,104 3,425,513
Vehicle-Motor Car 3,317,383 474,271 - 3,791,654 930,282 409,216 54,135 1,393,633
Vehicle-Commerical 4,043,745 1,435,000 - 5,478,745 1,660,996 475,843 - 79,708 2,216,547
Plant & Machinery 294,721,007 43,030,350 2,867,603 334,883,754 112,566,799 28,707,394 431,296 - 140,842,897
Mould 163,249,250 24,450,922 - 187,700,172 70,493,022 17,197,167 - (4,951,516) 82,738,673
Total 588,513,731 72,234,575 2,867,603 657,880,703 199,622,406 50,991,018 431,296 (4,780,888) 245,401,240
Previous Year 464,354,696 124,159,036 - 588,513,732 154,702,795 44,919,611 - - 199,622,406
55
**Depreciation as
per compnies
Act,2013 amounted
to Rs. 47,80,888/-
were wrongly
charged excess on
transition
toSchedual II of the
companies Act
,2013 during the
previouse years
has been adjusted
with retained
earning.
56
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and
impairment and gross carrying amount [Axis]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions through internal
2,15,205 0 2,15,205 0
development
intangible assets
intangible assets
Total additions to
2,15,205 0 2,15,205 0
intangible assets
Amortization intangible assets -3,70,434 -3,43,517
Impairment loss
loss intangible assets
intangible assets
0 0 0 0
(decrease) intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0
assets through demergers
0 0 0 0
assets, others
Total disposals intangible
0 0 0 0
assets
Retirements of intangible
0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
intangible assets
Other adjustments
-1 0 0 0
intangible assets, others
-1 0 0 0
intangible assets
Total changes in intangible
-1,55,230 -3,43,517 2,15,205 0
assets
Intangible assets at end of period 17,34,217 18,89,447 22,32,964 31,35,339 29,20,134 29,20,134
57

Classes of intangible assets [Axis] Company total intangible assets [Member] Computer software [Member]
Internally generated and other than internally
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
generated intangible assets [Member]
Carrying amount accumulated amortization and Accumulated amortization and impairment
impairment and gross carrying amount [Axis] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
2,15,205 0
development
intangible assets
intangible assets
Total additions to
2,15,205 0
intangible assets
Amortization intangible assets 3,70,434 3,43,517 -1,66,507 -1,39,590
Impairment loss
intangible assets
0 0
[Abstract]
0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0
assets
assets [Abstract]
intangible assets
Other adjustments
1 0 -1 0
1 0 -1 0
intangible assets
3,70,435 3,43,517 48,697 -1,39,590
assets
58

Classes of intangible assets [Axis] Computer software [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
2,15,205 0
development
intangible assets
intangible assets
Total additions to
2,15,205 0
intangible assets
Amortization intangible assets 1,66,507 1,39,590
Impairment loss
intangible assets
0 0
[Abstract]
0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 1 0
0 0 1 0
intangible assets
2,15,205 0 1,66,508 1,39,590
assets
59

Classes of intangible assets [Axis] Copyrights, patents and other operating rights [Member]
Carrying amount accumulated amortization and
impairment and gross carrying amount [Axis]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
0 0 0 0
development
intangible assets
intangible assets
Total additions to
0 0 0 0
intangible assets
Amortization intangible assets -2,03,927 -2,03,927
Impairment loss
intangible assets
0 0 0 0
[Abstract]
0 0 0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-2,03,927 -2,03,927 0 0
assets
60

Copyrights, patents and other operating rights
Classes of intangible assets [Axis] Patents [Member]
[Member]
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member] Internally generated intangible assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
0 0
development
intangible assets
intangible assets
Total additions to
0 0
intangible assets
Amortization intangible assets 2,03,927 2,03,927 -2,03,927 -2,03,927
Impairment loss
intangible assets
0 0
[Abstract]
0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
2,03,927 2,03,927 -2,03,927 -2,03,927
assets
61

01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to 31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
0 0
development
intangible assets
intangible assets
Total additions to
0 0
intangible assets
Amortization intangible assets 2,03,927 2,03,927
Impairment loss
intangible assets
0 0
[Abstract]
0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
0 0 2,03,927 2,03,927
assets
62
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets Copyrights, patents and other
Classes of intangible assets [Axis] Computer software [Member]
[Member] operating rights [Member]
Internally generated and other
Internally generated intangible Internally generated intangible
Sub classes of intangible assets [Axis] than internally generated
assets [Member] assets [Member]
intangible assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
intangible assets [LineItems]
Useful lives or amortization rates
6 6
intangible assets
Description of amortization method Straight Line Straight Line
used Value Value
Disclosure of additional information intangible assets [Table] ..(2)

Internally generated intangible assets
Sub classes of intangible assets [Axis]
[Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of additional information intangible assets [Abstract]
Disclosure of additional information intangible assets [LineItems]
Useful lives or amortization rates intangible assets 10 10
Description of amortization method used Straight Line Value Straight Line Value

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on intangible assets explanatory [TextBlock] [See below] [See below]
63
Disclosure of notes on intangible assets explanatory [Text Block]
Note No.9
Intengible
Assets
GROS NET
DEPRECIATION
SBLOCK BLOCK
Deduction
Particulars Cost as at Additions for As at Upto Upto As at As at
for
For the
01.04.2017 the year the year 31.03.2018 01.04.2017 Adjusted 31.03.2018 31.03.2018 31.03.2017
Year
Accounting
881,622 215,205 - 419,108 166,507 - 585,615 511,212
Software 1,096,827
Patent - - 611,579 203,927 815,507

2,038,512 2,038,512 1,223,005
Total 215,205 - 370,434 -

2,920,134 3,135,339 1,030,688 1,401,122 1,734,217
Previous
687,170 343,518
Year 2,920,134 2,920,134 1,030,688 1,889,446
64
Disclosure of notes on intangible assets explanatory [Text Block]
M/S.
OSTERN
PVT. LTD.
Note No.9
Intengible
Assets
GROS
NET
SB L O C DEPRECIATION
BLOCK
K
Cost as Deduction
Particulars Additions for As at Upto Upto As at As at
at for
For the
01.04.2016 the year the year 31.03.2017 01.04.2016 Adjusted 31.03.2017 31.03.2017 31.03.2016
Year
Accounting
881,622 - 881,622 279,518 139,590 - 419,108 462,514 602,104
Software
Patent 2,038,512 2,038,512 407,652 203,927 611,579 1,426,933 1,630,860
Total 2,920,134 - - 2,920,134 687,170 343,518 - 1,030,688 1,889,446 2,232,964
Previous
2,920,134 2,920,134 343,712 343,459 687,171 2,232,964 2,576,422
Year
65
[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] A2 A3
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
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [LineItems]
Investment in public Investment in public Investment in public Investment in public
Type of non-current investments sector equity sector equity sector equity sector equity
instruments instruments instruments instruments
Class of non-current investments Other investments Other investments Other investments Other investments
Nature of non-current investments EQUITY EQUITY EQUITY EQUITY
Non-current investments 25,123 25,123 49,107 49,107
Name of body corporate in whom investment has RELIANCE RELIANCE
UNITECH LTD UNITECH LTD
been made CAPITAL CAPITAL

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]
Name of body corporate in whom investment has BHARATI AIRTEL BHARATI AIRTEL
BHEL LTD BHEL LTD
been made LTD LTD

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]
Non-current investments 1,33,549 1,33,549 1,71,962 1,71,962
Name of body corporate in whom investment has STATE BANK OF STATE BANK OF
L AND T LTD L AND T LTD
been made INDIA INDIA
66

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]
Name of body corporate in whom investment has
VEDANTA LTD VEDANTA LTD TATA STEEL LTD TATA STEEL LTD
been made

31/03/2018 31/03/2017
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 6,73,378 6,59,290
Market value of quoted non-current investments 8,77,342 8,45,421
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
[200500] Notes - Current investments

31/03/2018 31/03/2017
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 8,77,342 8,45,421
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
[200600] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

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]
Provision for corporate tax [Abstract]
Provision for current tax 56,56,553 81,41,777
Provision for other tax 1,12,78,356 50,17,418
Total provision for corporate tax 1,69,34,909 1,31,59,195
CSR expenditure provision 0 0
Total provisions 1,69,34,909 1,31,59,195
67
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Capital advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Secured considered good [Member] Secured considered good [Member]
31/03/2018 31/03/2017 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 89,000 90,000 8,34,412 10,51,845
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 89,000 90,000 8,34,412 10,51,845
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 0 0 0 0
Total loans and advances due by
0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

Loans advances given suppliers
Classification of loans and advances [Axis] Security deposits [Member]
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Loans and advances, gross 11,51,601 10,79,013 1,60,759 1,72,25,056
0 0 0 0
advances
Loans and advances 11,51,601 10,79,013 1,60,759 1,72,25,056
[Abstract]
0 0 0 0
0 0 0 0
director
68

Loans advances given employees
Classification of loans and advances [Axis] Prepaid expenses [Member]
[Member]
01/04/2017 01/04/2016
31/03/2018 31/03/2017 to to
31/03/2018 31/03/2017
[Abstract]
Loans and advances, gross 61,31,687 1,42,777 32,45,057 3,89,12,682
0 0 0 0
advances
Loans and advances 61,31,687 1,42,777 32,45,057 3,89,12,682
Details of loans and advances to related
0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
69

Classification of loans and advances [Axis] Advance tax [Member] Advance income tax paid [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, gross 37,50,000 57,00,000 37,50,000 57,00,000
0 0 0 0
advances
Loans and advances 37,50,000 57,00,000 37,50,000 57,00,000
Details of loans and advances to related
0 0
parties
[Abstract]
0 0 0 0
0 0 0 0
director
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Secured 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 17,10,70,604 10,03,46,563 17,10,70,604 10,03,46,563
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 17,10,70,604 10,03,46,563 17,10,70,604 10,03,46,563
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
70
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 45,47,23,652 43,55,01,564 13,60,20,690 12,00,72,058
At cost or NRV At cost or NRV which
Mode of valuation which ever is lower ever is lower
Classification of inventories [Table] ..(2)

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 notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 8,75,18,930 8,92,32,641 23,11,84,032 22,61,96,865
At cost or NRV At cost or NRV which At cost or NRV At cost or NRV which
Mode of valuation which ever is lower ever is lower which ever is lower ever is lower
71

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
Total other long-term liabilities 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
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Service tax payable 0 1,25,948
Taxes payable other tax 0 23,57,283
Public deposit payable, current 0 0
Total other payables, current 0 24,83,231
Advance received from customers 1,55,17,330 2,88,60,884
Other advance received 1,18,02,071 1,05,18,280
Short-term employee related liabilities 2,34,746 2,06,644
Contribution to provident fund scheme 4,66,392 4,30,834
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 8,98,36,916 6,97,49,133
Total other current liabilities 11,78,57,455 11,22,49,006
Aggregate amount of trade receivables outstanding for period
23,81,471 22,63,826
exceeding six months
Fixed deposits with banks 1,60,62,428 1,26,87,459
Other deposits with banks 87,54,389 1,66,38,392
Total balance with banks 2,48,16,817 2,93,25,851
Cash on hand 5,49,629 71,294
Total cash and cash equivalents 2,53,66,446 2,93,97,145
Total cash and bank balances 2,53,66,446 2,93,97,145
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 9,20,51,294 6,23,41,644
Total other current assets 9,20,51,294 6,23,41,644
72
[200700] Notes - Additional disclosures on balance sheet
Details of disclosures required under MSMED Act 2006 [Table] ..(1)

Micro small medium enterprises [Axis] Column1
01/04/2016
to
31/03/2017
Additional balance sheet notes [Abstract]
Details of disclosures required under MSMED Act 2006 [Abstract]
Details of disclosures required under MSMED Act 2006 [LineItems]
Principal and interest due remaining unpaid [Abstract]
Principal due remaining unpaid 0
Interest due remaining unpaid 0
Total principal and interest due remaining unpaid 0
Amount of interest paid under MSMED Act 2006 0
Amount of payments made to supplier beyond due date during year 0
Amount of interest due and payable for period 0
Amount of interest accrued and remaining unpaid at end of accounting year 0
Amount of further interest due and payable even in succeeding year 0
Maximum amount outstanding for period from micro small medium enterprises 0
Name supplier being micro small medium enterprises 00
73

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of additional balance sheet notes explanatory [TextBlock]
Claims against company not acknowledged as debt 0 64,27,054
Guarantees 0 1,22,59,803
Other money for which company is contingently liable 0 4,34,60,000
Total contingent liabilities 0 6,21,46,857
Estimated amount of contracts remaining to be executed on
0 3,27,75,000
capital account and not provided for
Total commitments 0 3,27,75,000
Total contingent liabilities and commitments 0 9,49,21,857
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Whether audit of cost records of company has been mandated
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 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of accounting policies, change in accounting policies and Textual information (37) Textual information (38)
changes in estimates explanatory [TextBlock] [See below] [See below]
74
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
Significant Accounting Policies
i. Basis of Accounting :
The financial statements have been prepared under the historical cost convention on accrual basis and on principles of going
concern. The accounting policies are in accordance with the generally accepted accounting principles in India and the
provisions of the Companies Act, 2013 as adopted consistently by the Company.
ii. Revenue Recognition
Revenue is recognized to the extent that it is probable that the economic benefits will flow to the company andthe revenue can
be reliably measured. Sales are recognized on transfer of significant risk and rewards of ownership which generally coincide
with the despatch of the goods. Sales are stated at net of Sales Tax,VAT, trade discount, rebate but include excise duty.
iii. Fixed Assets
Fixed Assets are stated at cost of acquisition less depreciation. Cost of acquisition is inclusive of duties, taxes and other
incidental expenses related to acquisition and installation.
iv. Depreciation
Depreciation on fixed assets has been provided on SLM methodover the useful life prescribed in schedule II to the Companies
Act, 2013 after considering salvage value of five percent of original cost. The Company has considered useful life of assets
same as prescribed under the Companies Act, 2013.
v.Retirement Benefit
The employees benefits as specified in Accounting Standard 15(Revised) are accounted for on cash basis.
Gratuity to Employees is charged to Statement of Profit & Loss in the year in which it becomes due
and payable. No provision is made for liability of future payment of gratuity to retiring employees, which
remain indeterminate. The leave benefits are encashed within the year as per company's policies and no
75
liability remains outstanding at the end of the year.
vi. Inventory
Inventories are valued at the lower of cost and net realizable value.
vii.Taxation
Provision for tax is made for both current and deffered taxes. Current taxes provided on the taxtable income
using the applicable tax rates and tax laws. Deffered tax assets and liabilities arising on account of timing
difference and which are capable of reversal in subsequent periods are recognised using the tax rates and tax
laws that have been enactedor substantively enacted.
viii.Capital Work in Progress
Cost of thefixed assets that are not yet ready for their intended use at the balance sheet date together with all related
expenditures are shown under capital work in progress.
ix. Exchange Difference
Foreign currency transactions are recorded in the reporting currency, by applying to the foreign currency amount the exchange
rate between the reporting currency at the date of transaction.
Foreign currency monetary items are reported using the closing rate.
Exchange Difference arising on the settlement or conversion of monetary current assets & liabilities arerecognised as income
or as expenses in the year in which they arise.
x. Financial Cost
Financial cost incurred in relation to theaccquisition, construction of assets are capitalised as the part of the
cost of such assets upto the date when such assets are ready for intended use. Other borrowing costs are
76
charged as an expense in the year in which theses are incurred.
77
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
Significant Accounting Policies
i. Basis of Accounting :
The financial statements have been prepared under the historical cost convention on accrual basis and on principles of going
concern. The accounting policies are in accordance with the generally accepted accounting principles in India and the
provisions of the Companies Act, 2013 as adopted consistently by the Company.
iii. Fixed Assets
Fixed Assets are stated at cost of acquisition less depreciation. Cost of acquisition is inclusive of duties, taxes and other
incidental expenses related to acquisition and installation.
iv. Depreciation
Depreciation on fixed assets has been provided on SLM methodover the useful life prescribed in schedule II to the Companies
Act, 2013 after considering salvage value of five percent of original cost. The Company has considered useful life of assets
same as prescribed under the Companies Act, 2013.
78
vi. Inventory
Inventories are valued at the lower of cost and net realizable value.
vii.Taxation
Provision for tax is made for both current and deffered taxes. Current taxes provided on the taxtable income
using the applicable tax rates and tax laws. Deffered tax assets and liabilities arising on account of timing
difference and which are capable of reversal in subsequent periods are recognised using the tax rates and tax
laws that have been enactedor substantively enacted.
viii.Capital Work in Progress
Cost of thefixed assets that are not yet ready for their intended use at the balance sheet date together with all related
expenditures are shown under capital work in progress.
Exchange Difference arising on the settlement or conversion of monetary current assets & liabilities arerecognised as income
x. Financial Cost
Financial cost incurred in relation to theaccquisition, construction of assets are capitalised as the part of the
cost of such assets upto the date when such assets are ready for intended use. Other borrowing costs are
79
charged as an expense in the yaer in which theses are incurred.
[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

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of employee benefits explanatory [TextBlock] [See below] [See below]
Disclosure of employee benefits explanatory [Text Block]
v. Retirement Benefit
80
Disclosure of employee benefits explanatory [Text Block]
[201300] Notes - Segments
Disclosure of primary reportable segments [Table] ..(1)

Primary reportable
Enterprise's primary reportable segments [Axis] segments 1
[Member]
01/04/2017
to
31/03/2018
Disclosure of reportable segments [Abstract]
Disclosure of primary reportable segments [Abstract]
Disclosure of primary reportable segments [LineItems]
Nature of primary reportable segment Primary
Revenue primary reportable segment 154,56,03,315
Total revenues from external customers and transactions with other reportable segments of same
154,56,03,315
enterprise primary reportable segment
Segment result primary reportable segment 2,65,08,996
Assets primary reportable segment 120,58,22,576
Liabilities primary reportable segment 89,14,79,919
Description of types of products and services included in each reported segment primary reportable Textual information
segment (41) [See below]

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of enterprise's reportable segments explanatory [TextBlock] [See below] [See below]
Description of types of products and services included in each reported segment primary reportable segment
The Company has identified business segments as its primary segment .Business segments are primarily divided in Business of Writting
Instruments & Thin Wall container . Revenues and expenses directly attributable to segments are reported under each reportable segment.
81
Disclosure of enterprise's reportable segments explanatory [Text Block]
27. Segment Reporting
(a) Primary Segment Reporting

(Business Segment)
The Company has identified business

segments as its primary segment
.Business segments are primarily
divided in Business of Writting
Instruments & Thin Wall container .
Revenues and expenses directly
attributable to segments are reported
under each reportable segment.
Year Year Ended

Particulars
Ended 31.03.2018 31.03.2017
Segment - Total Revenue
a) Writing Instuments 1,076,008,999 984,729,867
b) Thin Wall Containers 474,839,259 194,202,646
Total (a+b) 1,550,848,258 1,178,932,512
Less:-Inter Segment 5,244,942 -
Total Revenue from Operation 1,545,603,315 1,178,932,512
Segment Results
a) Writing Instuments 69,173,529 81,248,154
Total (a+b) 83,377,382 85,924,831
82
Less:-i) Finance cost 56,868,386 59,527,796
Total profit before tax 26,508,996 26,397,034
Segment Assets
Total Segment Assets 1,205,822,576 1,106,816,488
Segment Liabilities
Total Segment Liabilities 891,479,919 810,421,492
(b) Secondary Segment Reporting

(Geographical Segment)
The Company primarily operates from

India hence no separate segment
information disclosed in this finanacial .
28. In the opinion of the Board and to

the best of their knowledge and belief,
the value of the realisation of current
assets, loans and advances in
the ordinary course of business
would not be less than the amount at
which they are stated in the Balance
Sheet.
29. The balances in the accounts of

customers, suppliers and others are
subject to confirmation and
reconciliation.
83
84
Disclosure of enterprise's reportable segments explanatory [Text Block]
27. Segment Reporting
(a) Primary Segment Reporting

(Business Segment)
The Company has identified business

segments as its primary segment
.Business segments are primarily
divided in Business of Writting
Instruments & Thin Wall container .
Revenues and expenses directly
attributable to segments are reported
under each reportable segment.
Year Year Ended

Particulars
Ended 31.03.2018 31.03.2017
Segment - Total Revenue
a) Writing Instuments 1,076,008,999 984,729,867
Total (a+b) 1,550,848,258 1,178,932,512
Total Revenue from Operation 1,545,603,315 1,178,932,512
Segment Results
Total (a+b) 83,377,382 85,924,831
85
Less:-i) Finance cost 56,868,386 59,527,796
Total profit before tax 26,508,996 26,397,034
Segment Assets
Total Segment Assets 1,205,822,576 1,106,816,488
Segment Liabilities
Total Segment Liabilities 891,479,919 810,421,492
(b) Secondary Segment Reporting

(Geographical Segment)
The Company primarily operates from

India hence no separate segment
information disclosed in this finanacial .
28. In the opinion of the Board and to

the best of their knowledge and belief,
the value of the realisation of current
assets, loans and advances in
the ordinary course of business
would not be less than the amount at
which they are stated in the Balance
Sheet.
29. The balances in the accounts of

customers, suppliers and others are
subject to confirmation and
reconciliation.
86
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] 1 2
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 relationship and transactions between
related parties [Abstract]
related parties [LineItems]
JAGADISH
Name of related party Rita Singh Nitesh Sakseria PRASAD Niyati Agarwal
AGARWAL
Country of incorporation or residence of related
party
Permanent account number of related party BZSPS5116D AAIHN2124E ACZPA7475Q AINPA7328J
Relatives of Key Relatives of Key
Key Management Relatives of Key
Description of nature of related party relationship management management
Personnel management personnel
personnel personnel
Description of nature of transactions with related
Unsecured Loan Unsecured Loan Remuneration Unsecured Loan
party
Related party transactions [Abstract]
Advances taken during year related party
0 (A) 3,35,000
transactions
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 0 0 36,00,000 0
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 12,05,000 0
Maximum amount payable to related party during
0 3,35,000
period
Amount written off during period in respect
0 0 0 0
of debts due from related parties
Amount written back during period in respect
0 0 0 0
of debts due to related parties
Footnotes
(A) Unsecured Loan
87

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
Glen Stationery Pvt. Vishesh Nirmaan Pvt.
Name of related party Nikhil Agrawal Nikhil Agrawal
Ltd. Ltd.
party
Permanent account number of related party AGXPA4915B AGXPA4915B AACCG9933B AACCV7719C
Enterprises which
Enterprises which are
are owned, or have
owned, or have
significant influence
Relatives of Key Relatives of Key significant influence
of or are partners
Description of nature of related party relationship management management
with Key
of or are partners with
personnel personnel Key management
management
personnel and their
personnel and their
relatives
relatives
Description of nature of transactions with related
Remuneration Remuneration Unsecured Loan Unsecured Loan
party
Revenue from sale of goods related party
5,93,40,350 0
transactions
Advances given during year related party
0 15,52,588
transactions
0 90,097
transactions
[Abstract]
Remuneration for key managerial personnel 7,31,550 6,80,100 0 0
Amounts receivable related party transactions 4,43,09,902 0
0 0 0 0
0 0 0 0
88

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
Name of related party Lalit Agrawal Lalit Agrawal Lata Agrawal Lata Agrawal
party
Permanent account number of related party ACZPA7437Q ACZPA7437Q ACWPA9295R ACWPA9295R
Relatives of Key Relatives of Key
Key Management Key Management
Description of nature of related party relationship Personnel Personnel
management management
personnel personnel
Description of nature of transactions with related Salary unsecured Salary unsecured
Unsecured Loan Unsecured Loan
party Loan Loan
Advances given during year related party
0 3,63,000 0 50,000
transactions
0 (A) 1,63,000 0 (B) 6,20,000
transactions
[Abstract]
Amounts payable related party transactions 25,23,000 0 10,40,000 0
0 63,73,000 0 16,70,000
period
0 0 0 0
0 0 0 0
Footnotes
(A) Unsecured Loan
(B) Unsecured Loan
89

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
Lalit Agrawal
Name of related party Vishesh Agarwal Vishesh Agarwal Lalit Agrawal (HUF)
(HUF)
party
Permanent account number of related party BMMPA3678M BMMPA3678M AAAHL5039E AAAHL5039E
Enterprises which are owned, or
Relatives of Key Relatives of Key have significant influence of or K e y
Description of nature of related party relationship management management are partners with Key Management
personnel personnel management personnel and their Personnel
relatives
Description of nature of transactions with related Unsecured
Remuneration Remuneration Unsecured Loan
party Loan
0 (A) 2,32,000
transactions
[Abstract]
Amounts payable related party transactions 4,32,000 0
0 4,32,000
period
0 0 0 0
0 0 0 0
Footnotes
(A) Unsecured Loan
90

Categories of related parties [Axis] 9
01/04/2017
to
31/03/2018
Disclosure of relationship and transactions between related parties [Abstract]
Disclosure of relationship and transactions between related parties [LineItems]
Ballpro Technology
Name of related party LLP
Country of incorporation or residence of related party INDIA
Permanent account number of related party AASFB3144L
Enterprises which
are owned, or have
significant influence
of or are partners
Description of nature of related party relationship with Key
management
personnel and their
relatives
Description of nature of transactions with related party Sales Purchase
Purchases of goods related party transactions 1,68,733
Revenue from sale of goods related party transactions 19,78,117
Transaction relating to key management personnel [Abstract]
Remuneration for key managerial personnel 0
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 1,68,733
Amounts receivable related party transactions 19,78,117
Amount written off during period in respect of debts due from related parties 0
Amount written back during period in respect of debts due to related parties 0

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on related party explanatory [TextBlock] [See below] [See below]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company No No
91
Disclosure of notes on related party explanatory [Text Block]
26. Related Party

Transactions
Disclosure pursuant to
Accounting Standard
AS-18 on "Related Party
Disclosure" issued by the
ICAI :-
Related Parties
(a) Where control Exists N.A.
(b) Associates & Joint

N.A.
Ventures
(c) Key Management 1. Mr.

Personnel Jagadish Prasad Agarwal
2. Mr. Lalit
Agrawal
(d) Relatives of Key Mr.

Management Personnel Jagadish Prasad Agarwal
Mr. Vishesh
Agarwal- Son
Mr. Lalit Agrawal
Lalit Agrawal
(HUF)-Mr. Lalit
Agrawal is Karta
of HUF
Mrs.Lata
Agrawal- Wife
Mr. Nikhil
Agrawal - Son
92
Ms.Rita
Singh-Daughter
in Law
Ms. Niyati
Agarwal-Daughter
(e) Other Related I) Vishesh Nirmaan Pvt.

Parties Ltd.
II) Coral Infotech

Pvt. Ltd.
III) Glen
Stationery Pvt.
Ltd.
IV) Ballpro
Technology LLP
V) Rohini
Mechantile Pvt
Ltd
Individuals Enterprise over

Key
Owning an which Person
Managerial
Interest in the Associates/ mentioned in (i)
Nature of Transactions For Finanacial Year Personnel Total
Voting Power of Subsidiaries & (ii) have
& their
the Company & significant
relatives
their relatives influence
(i) (ii) (iii) (iv) (v)
i)Receiving of Services
(Remuneration)
Mr.
2017-2018 - - - 3,600,000
Jagadish Prasad Agarwal 3,600,000
2016-2017 - - - - -
Mr. Lalit Agrawal 2017-2018 - - - 1,200,000

1,200,000
2016-2017 - - - (1,200,000)
(1,200,000)
Mr. Vishesh Agarwal 2017-2018 - - - 1,006,800

1,006,800
93
2016-2017 - - - (420,000)
(420,000)
Mr. Nikhil Agrawal 2017-2018 731,550 - - - 731,550
2016-2017 - - - (680,100)
(680,100)
ii) Details of Unsecured

Loan taken
Mr. Lalit Agrawal 2017-2018 - - - - -
2016-2017 - - - (163,000)
(163,000)
Mr. Lalit Agrawal (HUF) 2017-2018 - - - - -
2016-2017 - - - (232,000)
(232,000)
Mrs. Lata Agrawal 2017-2018 - - - - -
2016-2017 - - - (470,000)
(470,000)
Ms. Rita Singh 2017-2018 - - - - -
2016-2017 - - - (870,000)
(870,000)
Rohoni Mercantile Pvt

2017-2018 - - - - -
Ltd
2016-2017 - - - - -
Nitesh Sakseria 2017-2018 - - - - -
2016-2017 - - - (335,000)
(335,000)
ii) Details of Unsecured

Loan Repayment
94
Mr. Lalit Agrawal 2017-2018 - - - 3,850,000

3,850,000
2016-2017 - - - (363,000)
(363,000)
Ms. Rita Singh 2017-2018 465,000 - - - 465,000
2016-2017 - - - - -
Nitesh Sakseria 2017-2018 335,000 - - 335,000
2016-2017 - - - -

2017-2018 - - - 8,300,000 8,300,000
Ltd
2016-2017 - - - -
iii) Balances Outstanding

against Unsecured Loan
Mr. Lalit Agrawal 2017-2018 - - - 2,523,000

2,523,000
2016-2017 - - - (6,373,000)
(6,373,000)
Mr. Lalit Agrawal (HUF) 2017-2018 432,000 - - - 432,000
2016-2017 - - - (432,000)
(432,000)
Mrs. Lata Agrawal 2017-2018 - - - 1,040,000

1,040,000
2016-2017 - - - (1,040,000)
(1,040,000)
Ms. Rita Singh 2017-2018 - - - 1,205,000

1,205,000
2016-2017 - - - (1,670,000)
(1,670,000)

2017-2018 - - - - 66,859,208
Ltd
95
2016-2017 - - - - (68,363,553)
iv) Sales of Goods
Glen Stationery Pvt. Ltd. 2017-2018 - - - 59,340,350 59,340,350
2016-2017 - - - (52,903,389) (52,903,389)
Ballpro Technology LLP 2017-2018 - - - 1,978,117.00 1,978,117
2016-2017 - - - - -
v) Receipt against Sales

of Goods
2016-2017 - - - (71,416,266) (71,416,266)
Ballpro Technology LLP 2017-2018 - - - - -
2016-2017 - - - - -
vi) Balances Outstanding

Accounts Receivable
2016-2017 - - - (39,727,010) (39,727,010)
Ballpro Technology LLP 2017-2018 - - - 1,978,117 1,978,117
2016-2017 - - - - -
vii) Purchase of Goods
Glen Stationery Pvt. Ltd. 2017-2018 - - - - -
2016-2017 - - - (27,997,137) (27,997,137)
Ballpro Technology LLP 2017-2018 - - - 168,733 168,733
2016-2017 - - - - -
96
v) Payment agt.
Purchase of Goods
Glen Stationery Pvt. Ltd. 2017-2018 - - - - -
2016-2017 - - - (27,997,137) (27,997,137)
Ballpro Technology LLP 2017-2018 - - - - -
2016-2017 - - - - -
vi) Balances Outstanding

Accounts Payable
Ballpro Technology LLP 2017-2018 - - - 168,733 168,733
2016-2017 - - - - -
97
Disclosure of notes on related party explanatory [Text Block]
25. Related Party

Transactions
Disclosure pursuant to
Accounting Standard AS-18
on "Related Party
Disclosure" issued by the
ICAI :-
Related Parties
(a) Where control Exists N.A.
(b) Associates & Joint

N.A.
Ventures
(c) Key Management 1.Mr. Lalit

Personnel Agrawal
2.Mr. J.
P.Agrawal
(d) Relatives of Key

Mr. Lalit Agrawal
Management Personnel
Lalit Agrawal
(HUF)-Mr. Lalit
Agrawal is Karta
of HUF
Mrs.Lata
Agrawal- Wife
Ms.Rita
Singh-Daughter
in Law
Ms. Niyati
Agarwal-Daughter
Mr. Nikhil
Agrawal-Son
98
Mr. Vishesh
Agarwal-Son of
J.P.Agarwal
I) Vishesh
(e) Other Related Parties
Nirmaan Pvt. Ltd.
Enterprise over
Key
Individuals Owning an which Person
Managerial
For Finanacial Interest in the Voting Associates/ mentioned in (i) &
Nature of Transactions Personnel & Total
Year Power of the Company Subsidiaries (ii) have
their
& their relatives significant
relatives
influence
(i) (ii) (iii) (iv) (v)
i)Receiving of Services
(Salary)
Mr. Lalit Agrawal 2016-2017 1,200,000 - - - 1,200,000
2015-2016 1,200,000 - - - 1,200,000
Mr. Nikhil Agrawal 2016-2017 680,100 - - - 680,100
2015-2016 360,000 - - - 360,000
Mr. Vishesh Agrawal 2016-2017 420,000 - - - 420,000
2015-2016 - - - - -
ii) Details of Unsecured Loan

taken
Mr. Lalit Agrawal 2016-2017 163,000 - - - 163,000
2015-2016 6,410,338 - - - 6,410,338
2015-2016 200,000 - - - 200,000
Mrs. Lata Agrawal 2016-2017 470,000 - - - 470,000
99
2015-2016 620,000 - - - 620,000
Ms. Rita Singh 2016-2017 870,000 - - - 870,000
2015-2016 800,000 - - - 800,000
Ms. Niyati Agarwal 2016-2017 - - - - -
2015-2016 690,000 - - - 690,000
Vishesh Nirmaan Pvt. Ltd. 2016-2017 - - - 94,552 94,552
2015-2016 - - - 1,221,404 1,221,404
Nitesh Sakseria 2016-2017 335,000 - - - 335,000
2015-2016 - - - - -
ii) Details of Unsecured Loan

Repayment & Interest
Mr. Lalit Agrawal 2016-2017 363,000 - - - 363,000
2015-2016 - - - - -
Mr. Lalit Agrawal (HUF) 2016-2017 - - - - -
2015-2016 - - - - -
Mrs. Lata Agrawal 2016-2017 50,000 - - - 50,000
2015-2016 - - - - -
2015-2016 (100,000) - - - (100,000)
Vishesh Nirmaan Pvt. Ltd. 2016-2017 - - - 1,557,043 1,557,043
2015-2016 - - - 3,764,140 3,764,140
Nitesh Sakseria 2016-2017 - - - - -
100
2015-2016 - - - - -
iii) Balances Outstanding

against Unsecured Loan
Mr. Lalit Agrawal 2016-2017 6,373,000 - - - 6,373,000
2015-2016 6,573,000 - - - 6,573,000
2015-2016 200,000 - - - 200,000
Mrs. Lata Agrawal 2016-2017 1,040,000 - - - 1,040,000
2015-2016 620,000 - - - 620,000
Ms. Rita Singh 2016-2017 1,670,000 - - - 1,670,000
2015-2016 800,000 - - - 800,000
2015-2016 690,000 - - - 690,000
Vishesh Nirmaan Pvt. Ltd. 2016-2017 - - - - -
2015-2016 - - - 1,462,491 1,462,491
Nitesh Sakseria 2016-2017 335,000 - - - 335,000
2015-2016 - - - - -
[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
101
[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]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 1,79,47,661 1,62,33,052
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 1,79,47,661 1,62,33,052
[202800] Notes - Subsidiary information

01/04/2017
to
31/03/2018
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Number of subsidiary companies 0
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
[201900] Notes - Income taxes

31/03/2018 31/03/2017
Disclosure of notes on income taxes explanatory [TextBlock]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax liabilities [Abstract]
Deferred tax liability, other 1,57,70,141 1,28,65,359
Total deferred tax liabilities 1,57,70,141 1,28,65,359
[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
102
[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 contingent liabilities [Table] ..(1)

Legal proceedings contingent liability
Classes of contingent liabilities [Axis] Other contingent liabilities [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 contingent liabilities [Abstract]
Disclosure of contingent liabilities [LineItems]
(a) Sales/ Service (a) Sales/ Service Tax
Description of nature of contingent liabilities Tax demands under demands under
appeals/Revision appeals/Revision
(b) Income Tax (b) Income Tax
Indication of uncertainties of amount or
demands under demands under
timing of outflows contingent liabilities appeals appeals
Estimate of financial effect of contingent
1,22,54,000 64,26,000 8,51,78,000 6,32,74,000
liabilities

Indemnity for guarantees given by bank Guarantee given for letter of credit
Classes of contingent liabilities [Axis]
[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
(c) Bank Guarantee
(c) Bank Guarantee
given for electricity (d) Letter of Credit (d) Letter of Credit for
Description of nature of contingent liabilities & Export
given for electricity &
for Import of Goods Import of Goods
Export Obligations
Obligations
Estimate of financial effect of contingent
1,30,47,000 1,22,59,000 3,12,50,000 1,82,40,000
liabilities

Other contingent liabilities, others
Classes of contingent liabilities [Axis]
[Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Estimated amount of Estimated amount of
Contracts remaining Contracts remaining
to be executed on to be executed on
Description of nature of contingent liabilities Capital Account and Capital Account and
not provided for not provided for (Net
(Net of Advances) of Advances)
Estimate of financial effect of contingent liabilities 4,08,81,000 3,27,75,000
103
[202700] Notes - Cash flow statements

01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 2,53,66,446 2,93,97,145 3,19,71,374
Total cash and cash equivalents 2,53,66,446 2,93,97,145
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 81,41,773 91,61,265
Total income taxes paid (refund) 81,41,773 91,61,265
[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 150,48,55,147 113,28,44,053
Revenue from sale of services 0 0
Total revenue from operations other than finance company 150,48,55,147 113,28,44,053
Total revenue from operations 150,48,55,147 113,28,44,053
Other income 4,07,48,168 4,60,88,459
Total revenue 154,56,03,315 117,89,32,512
Expenses [Abstract]
Cost of materials consumed 101,85,44,112 68,10,75,780
Changes in inventories of finished goods, work-in-progress and
29,87,481 2,04,41,546
stock-in-trade
Employee benefit expense 8,28,24,947 7,70,57,494
Finance costs 5,68,68,386 5,95,27,796
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 5,08,36,007 5,13,34,536
Total depreciation, depletion and amortisation expense 5,08,36,007 5,13,34,536
CSR expenditure 0 0
Other expenses 30,80,58,386 26,32,72,230
Total expenses 152,01,19,319 115,27,09,382
Total profit before prior period items, exceptional items, extraordinary
2,54,83,996 2,62,23,130
items and tax
Total profit before extraordinary items and tax 2,54,83,996 2,62,23,130
Extraordinary items before tax 10,25,000 1,73,904
Total profit before tax 2,65,08,996 2,63,97,034
Tax expense [Abstract]
Current tax 56,56,553 81,41,777
Deferred tax 29,04,782 20,22,205
Total tax expense 85,61,335 1,01,63,982
Total profit (loss) for period from continuing operations 1,79,47,661 1,62,33,052
Profit (loss) from discontinuing operations before tax 0 0
Tax expense of discontinuing operations 0 0
Total profit (loss) for period before minority interest 1,79,47,661 1,62,33,052
Profit (loss) of minority interest 0 0
Total profit (loss) for period 1,79,47,661 1,62,33,052
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 187.44 [INR/shares] 169.53
Diluted earnings per equity share [INR/shares] 187.44 [INR/shares] 169.53
104
[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 150,48,55,147 113,28,44,053
Total revenue from sale of products 150,48,55,147 113,28,44,053
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 current investments [Abstract]
Interest on fixed deposits, current investments 9,91,224 11,11,343
Total interest income on current investments 9,91,224 11,11,343
Total interest income 9,91,224 11,11,343
Dividend income [Abstract]
Dividend income long-term investments [Abstract]
Dividend income long-term equity securities 18,331 8,530
Total dividend income long-term investments 18,331 8,530
Total dividend income 18,331 8,530
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
2,11,18,852 1,71,68,385
income
Income export incentives 1,86,19,761 2,77,26,968
Miscellaneous other non-operating income 0 73,233
Total other non-operating income 3,97,38,613 4,49,68,586
Total other income 4,07,48,168 4,60,88,459
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 4,84,93,194 5,32,16,823
Total interest expense long-term loans 4,84,93,194 5,32,16,823
Total interest expense 4,84,93,194 5,32,16,823
Other borrowing costs 83,75,192 63,10,973
Total finance costs 5,68,68,386 5,95,27,796
Employee benefit expense [Abstract]
Salaries and wages 6,64,88,156 6,80,25,204
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 65,38,350 12,00,000
Total remuneration to directors 65,38,350 12,00,000
Total managerial remuneration 65,38,350 12,00,000
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for contract labour 51,05,688 39,50,051
Total contribution to provident and other funds 51,05,688 39,50,051
Staff welfare expense 22,42,726 21,56,363
Other employee related expenses 24,50,027 17,25,876
Total employee benefit expense 8,28,24,947 7,70,57,494
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 49,64,515 45,71,870
Power and fuel 6,20,84,294 4,39,75,098
Rent 49,52,132 62,05,664
Repairs to building 2,49,440 16,34,115
Repairs to machinery 0 0
Insurance 17,93,841 4,46,090
Rates and taxes excluding taxes on income [Abstract]
Total rates and taxes excluding taxes on income 0 0
105
Telephone postage 34,82,403 35,64,407

Printing stationery 7,93,915 9,65,314
Travelling conveyance 1,36,89,083 1,13,28,184
Legal professional charges 28,11,842 28,88,364
Vehicle running expenses 11,53,909 7,08,516
Safety security expenses 16,46,649 14,95,401
Directors sitting fees 0 0
Donations subscriptions 2,04,964 69,835
Registration filing fees 14,020 10,565
Advertising promotional expenses 2,000 67,373
Commission paid sole selling agents 22,71,699 11,49,408
Discounting charges 1,15,47,635 2,68,62,916
Cost repairs maintenance other assets 1,71,28,558 1,15,88,853
Cost transportation [Abstract]
Cost freight 1,36,03,074 1,59,52,274
Total cost transportation 1,36,03,074 1,59,52,274
Cost technical services 78,090 1,09,700
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Total miscellaneous expenditure written off 0 0
Bad debts written off 0 0
Bad debts advances written off 0 0
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Contract cost [Abstract]
Site labour supervision cost contracts 10,96,31,572 8,14,69,785
Total contract cost 10,96,31,572 8,14,69,785
Payments to auditor [Abstract]
Payment for audit services 1,00,000 1,15,000
Payment for taxation matters 32,500 37,375
Total payments to auditor 1,32,500 1,52,375
Miscellaneous expenses 5,58,22,251 4,80,56,123
Total other expenses 30,80,58,386 26,32,72,230
Current tax [Abstract]
Current tax pertaining to previous years 56,56,553 81,41,777
Total current tax 56,56,553 81,41,777
106
[300600] Notes - Additional information statement of profit and loss

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 other inventories 29,87,481 2,04,41,546
Total changes in inventories of finished goods, work-in-progress and
29,87,481 2,04,41,546
stock-in-trade
Other items extraordinary 10,25,000 1,73,904
Total extraordinary items before tax 10,25,000 1,73,904
Total extraordinary items 10,25,000 1,73,904
Total exceptional and extraordinary items 10,25,000 1,73,904
Value of imports of raw materials 0 32,50,14,932
Value of imports of capital goods 0 6,06,96,408
Total value of imports calculated on CIF basis 0 38,57,11,340
Expenditure on other matters 0 4,89,606
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 4,89,606
Total amount of dividend remitted in foreign currency 0 0
FOB value of manufactured goods exported 0 57,88,36,692
Total earnings on export of goods calculated on FOB basis 0 57,88,36,692
Total earnings in foreign currency 0 57,88,36,692
Sales marketing and advertising expenses in foreign currency 0 20,82,520
Domestic sale manufactured goods 68,03,30,470 55,40,07,361
Total domestic turnover goods, gross 68,03,30,470 55,40,07,361
Export sale manufactured goods 82,45,24,677 57,88,36,692
Total export turnover goods, gross 82,45,24,677 57,88,36,692
Total revenue from sale of products 150,48,55,147 113,28,44,053
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 23,00,100
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of revenue explanatory [TextBlock] [See below] [See below]
ACCOUNTING POLICIES: The
major accounting
Description of accounting policy for recognition of revenue [See below]
policies of the Company
are annexed to the
Accounts.
Description of circumstances in which revenue recognition has been
NA NA
postponed pending resolution of significant uncertainties
107
Disclosure of revenue explanatory [Text Block]
be reliably measured. Sales are recognized on transfer of significant risk and rewards of ownership which generally coincide with
the despatch of the goods. Sales are stated at net of Sales Tax,VAT, trade discount, rebate but include excise duty.
Disclosure of revenue explanatory [Text Block]
Description of accounting policy for recognition of revenue

Significant Accounting Policies i. Basis of Accounting : The financial statements have been prepared under the historical cost convention on
accrual basis and on principles of going concern. The accounting policies are in accordance with the generally accepted accounting principles in
India and the provisions of the Companies Act, 2013 as adopted consistently by the Company. ii. Revenue Recognition Revenue is recognized to
the extent that it is probable that the economic benefits will flow to the company andthe revenue can be reliably measured. Sales are recognized
on transfer of significant risk and rewards of ownership which generally coincide with the despatch of the goods. Sales are stated at net of Sales
Tax,VAT, trade discount, rebate,Excise Duty, & GST. iii. Fixed Assets Fixed Assets are stated at cost of acquisition less depreciation. Cost of
acquisition is inclusive of duties, taxes and other incidental expenses related to acquisition and installation. iv. Depreciation Depreciation on fixed
assets has been provided on SLM method over the useful life prescribed in schedule II to the Companies Act, 2013 after considering salvage
value of five percent of original cost. The Company has considered useful life of assets same as prescribed under the Companies Act, 2013. v.
Retirement Benefit The employees benefits as specified in Accounting Standard 15(Revised) are accounted for on cash basis. Gratuity to
Employees is charged to Statement of Profit & Loss in the year in which it becomes due and payable. No provision is made for liability of future
payment of gratuity to retiring employees, which remain indeterminate. The leave benefits are encashed within the year as per company's policies
and no liability remains outstanding at the end of the year. vi. Inventory Inventories are valued at the lower of cost and net realizable value. vii.
Taxation Provision for tax is made for both current and deffered taxes. Current taxes provided on the taxtable income using the applicable tax
rates and tax laws. Deffered tax assets and liabilities arising on account of timing difference and which are capable of reversal in subsequent
periods are recognised using the tax rates and tax laws that have been enacted or substantively enacted. viii. Capital Work in Progress Cost of the
fixed assets that are not yet ready for their intended use at the balance sheet date together with all related expenditures are shown under capital
work in progress. ix. Exchange Difference Foreign currency transactions are recorded in the reporting currency, by applying to the foreign
currency amount the exchange rate between the reporting currency at the date of transaction. Foreign currency monetary items are reported using
the closing rate. Exchange Difference arising on the settlement or conversion of monetary current assets & liabilities are recognised as income or
as expenses in the year in which they arise. x. Financial Cost Financial cost incurred in relation to the accquisition, construction of assets are
capitalised as the part of the cost of such assets upto the date when such assets are ready for intended use. Other borrowing costs are charged as an
expense in the yaer in which theses are incurred.
108
[202200] Notes - Effects of changes in foreign exchange rates

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on effect of changes in foreign exchange rates Textual information (49) Textual information (50)
explanatory [TextBlock] [See below] [See below]
Disclosure of notes on effect of changes in foreign exchange rates explanatory [Text Block]
Exchange Difference arising on the settlement or conversion of monetary current assets & liabilities are recognised as income
25. Foreign Exchange outgo was earnings in Foreign 31.03.2018 31.03.2017
Currency Rs. Rs.
FOB value of Exports 824,524,677

578,836,692
CIF Value of Imports (Including Capital Goods, Raw

563,746,479 385,711,340
Materials & Others)
Expenditure in Foreign Currency
Travelling 1,034,617
489,606
Trade Fair Expenses 871,951 2,082,520
109
Disclosure of notes on effect of changes in foreign exchange rates explanatory [Text Block]
Exchange Difference arising on the settlement or conversion of monetary current assets & liabilities are recognised as income
25. Foreign Exchange outgo was earnings in Foreign 31.03.2018 31.03.2017
Currency Rs. Rs.
FOB value of Exports 824,524,677

578,836,692
CIF Value of Imports (Including Capital Goods, Raw

563,746,479 385,711,340
Materials & Others)
Expenditure in Foreign Currency
Travelling 1,034,617
489,606
Trade Fair Expenses 871,951 2,082,520
110
[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] 1 2
01/04/2017 01/04/2017
to to
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]
JAGADISH
Name of key managerial personnel or director PRASAD LALIT AGRAWAL
AGARWAL
Director identification number of key managerial personnel or director 00863137 00571843
Permanent account number of key managerial personnel or director ACZPA7475Q ACZPA7437Q
Date of birth of key managerial personnel or director 25/01/1955 17/07/1958
Designation of key managerial personnel or director Director Director
Qualification of key managerial personnel or director B Com, LLB BE
Shares held by key managerial personnel or director [shares] 11,418 [shares] 13,118
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 36,00,000 12,00,000
Gross salary to key managerial personnel or director 36,00,000 12,00,000
Total key managerial personnel or director remuneration 36,00,000 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
Whether company has written CSR policy No
Prescribed CSR expenditure 0
Amount CSR to be spent for financial year 0
Amount unspent CSR 0
111

XBRL Financial Statements Duly Authenticated As Per Section 134 (Including Board

Caricato da

Informazioni sul documento

Titolo originale

Copyright

Formati disponibili

Condividi questo documento

Condividi o incorpora il documento

Opzioni di condivisione

Hai trovato utile questo documento?

Questo contenuto è inappropriato?

Copyright:

Formati disponibili

XBRL Financial Statements Duly Authenticated As Per Section 134 (Including Board

Caricato da

Copyright:

Formati disponibili

OSTERN 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 directors signing board report [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

/> There is no Loans

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

1. Financial Results and Appropriations:

Revenue from operations 1504855.14 1132844.05

Other Income 40748.16 46088.46

Total Revenue 1545603.31 1178932.51

Cost of Materials Consumed 1018544.11 681075.78

(Increase)/Decrease in Inventories of Contract Work In Progress 2987.481 20441.55

Employee benefits expense 82824.94 77057.49

Finance Costs 56868.38 59527.80

Depreciation and amortization expense 50836.00 51334.54

Other expenses 308058.386 263272.23

Total Expenses 1520119.31 1152709.38

Extraordinary Items 1025.00 173.90

Profit before Tax 26508.99 26397.03

- Current Tax 5656.55 8141.78

- Deferred Tax 2904.78 2022.20

Profit after Tax 17947.66 16233.05

2. Result of Operations and the State of the Company's Affairs:

5. Transfer of unclaimed dividend to investor education and protection fund:

8. Meeting of the Board of Directors:

9. Directors’ & Key Managerial Person (KMP):

10. Policy on Directors Remuneration & Other details:

11. Directors' Responsibility Statement:

along with proper explanation relating to material departures, if any;

12. Adequacy of Internal Financial Controls with reference to Financial Statements:

13. Material Changes and Commitments:

14. Loans, Guarantees and Investments:

15. Details of Subsidiary Joint Venture or Associate Companies:

17. Risk Management:

18. Related Party Transactions:

21. Corporate Social Responsibility:

23. Extract of the Annual Return:

25. Board's Comment on the Auditors’ Report:

26. Particulars of Employees:

LALIT AGRAWAL JAGADISH PRASAD AGARWAL

Foreign Exchange Used –Rs. 5647.80 Lacs

Textual information (2)

Description of state of companies affair

Textual information (3)

Disclosures relating to amount recommended to be paid as dividend

Textual information (4)

Details regarding energy conservation

Textual information (5)

Details regarding technology absorption

Textual information (6)

Details regarding foreign exchange earnings and outgo

Textual information (7)

Disclosures in director’s responsibility statement

Textual information (8)

Textual information (9)

Textual information (10)

Textual information (11)

Textual information (12)

10. Policy on Directors Remuneration & Other details: