Dugar Overseas FY2018

DUGAR OVERSEAS PRIVATE LIMITED
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 U15122DL1992PTC049262
Permanent account number of entity AAACD0817B
D-64 IIND FLOOR KH.NO
284/2 CHATTARPUR ENCLAVE
Address of registered office of company NEAR 100 FITA ROAD NEW
DELHI New Delhi , DELHI ,
INDIA - 110074
Commercial and
Type of industry Industrial
Whether company is listed company No
Date of board meeting when final accounts were approved 03/09/2018
Date of start of reporting period 01/04/2017 01/04/2016
Date of end of reporting period 31/03/2018 31/03/2017
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other
No
relevant books and papers in electronic form
Whether books of account and other books and papers are maintained
No
on cloud
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] 1
01/04/2017
to
31/03/2018
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 1704
SUGR CNFCTNRY
(INCL WHTE
Description of product or service category CHCLT)WTHOT
COCOA
Turnover of product or service category 86,27,04,892.9
Highest turnover contributing product or service (ITC 8 digit) code 17049090
Manufacture and
import of
Description of product or service confectioney food
items and juices
Turnover of highest contributing product or service 86,27,04,892.9
DUGAR OVERSEAS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018
[400400] Disclosures - Directors report
Details of shareholding pattern of top 10 shareholders [Table] ..(1)

Name of top 10 shareholder [Axis] Top 1 shareholder [Member]
Cumulative shareholding during year
Change in shareholding [Axis] Shareholding at beginning of year [Member]
[Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Total number of shares held at end of period [shares] 6,35,000 [shares] 0 [shares] 6,35,000 [shares] 0
Percentage of total shares held at end of period 12.03% 0.00% 12.03% 0.00%
Increase decrease in shareholding during year [shares] 6,35,000 [shares] 6,35,000
Percentage increase decrease in
12.03% 12.03%
shareholding during year
Percentage of total shares held at end of
12.03% 0.00% 12.03% 0.00%
period
Details of shareholding pattern of top 10
shareholders [Abstract]
shareholders [LineItems]
Name of shareholder Sarla Mahesh Khandewal Sarla Mahesh Khandewal
Percentage increase decrease in shareholding
12.03% 12.03%
during year
635000 Share transfer by Sumit 635000 Share transfer by Sumit
Details of increase (decrease) in top 10
Khandelwal to Mrs. Sarla Mahesh Khandelwal to Mrs. Sarla Mahesh
shareholders during year [TextBlock] Khandewal Khandewal
12.03% 12.03%
12.03% 0.00% 12.03% 0.00%
period
2
Details of shareholding pattern of top 10 shareholders [Table] ..(2)

Name of top 10 shareholder [Axis] Top 2 shareholder [Member]
Cumulative shareholding during year
Change in shareholding [Axis] Shareholding at beginning of year [Member]
[Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
5.97% 5.97%
5.97% 0.00% 5.97% 0.00%
period
shareholders [Abstract]
shareholders [LineItems]
Name of shareholder Prita Sumit khandelwal Prita Sumit khandelwal
5.97% 5.97%
during year
315000 Share transfer by Sumit 315000 Share transfer by Sumit
Details of increase (decrease) in top 10
Khandelwal to Mrs. Prita Sumit Khandelwal to Mrs. Prita Sumit
shareholders during year [TextBlock] khandelwal khandelwal
5.97% 5.97%
5.97% 0.00% 5.97% 0.00%
period
Details of shareholding pattern [Table] ..(1)

Shareholding pattern [Axis] Shareholders [Member] Promoters [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Details of shareholding pattern [Abstract]
Details of shareholding pattern [LineItems]
Number of demat shares held at end of period [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of physical shares held end of period [shares] 52,77,780 [shares] 52,77,780 [shares] 43,27,780 [shares] 52,77,780
Total number of shares held at end of period [shares] 52,77,780 [shares] 52,77,780 [shares] 43,27,780 [shares] 52,77,780
Percentage of change in shares held during year 0.00% -18.00%
100.00% 100.00% 82.00% 100.00%
period
100.00% 100.00% 82.00% 100.00%
period
3

Shareholding pattern [Axis] Indian [Member] Individual/HUF [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Number of physical shares held end of period [shares] 43,27,780 [shares] 52,77,780 [shares] 40,28,960 [shares] 49,78,960
Percentage of change in shares held during year -18.00% -18.00%
Percentage of change in shares held during year -18.00% -18.00%
82.00% 100.00% 76.34% 94.34%
period
82.00% 100.00% 76.34% 94.34%
period

Shareholding pattern [Axis] Corporate bodies [Member] Public shareholding [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Number of physical shares held end of period [shares] 2,98,820 [shares] 2,98,820 [shares] 9,50,000 [shares] 0
Total number of shares held at end of period [shares] 2,98,820 [shares] 2,98,820 [shares] 9,50,000 [shares] 0
Percentage of change in shares held during year 0.00% 18.00%
5.66% 5.66% 18.00% 0.00%
period
5.66% 5.66% 18.00% 0.00%
period
4

Shareholding pattern [Axis] Non institutions [Member] Individuals [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Number of physical shares held end of period [shares] 9,50,000 [shares] 0 [shares] 9,50,000 [shares] 0
18.00% 0.00% 18.00% 0.00%
period
18.00% 0.00% 18.00% 0.00%
period

Individual shareholders holding nominal
Shareholding pattern [Axis] share capital in excess of rupees one lakh
[Member]
01/04/2017
to 31/03/2017
31/03/2018
Number of demat shares held at end of period [shares] 0 [shares] 0
Number of physical shares held end of period [shares] 9,50,000 [shares] 0
Total number of shares held at end of period [shares] 9,50,000 [shares] 0
Percentage of total shares held at end of period 18.00% 0.00%
Percentage of change in shares held during year 18.00%
5
Details of shareholding pattern of directors and key managerial personnel [Table] ..(1)
Directors and key managerial personnel [Axis] Manoj Dugar
Shareholding at beginning of year Cumulative shareholding during year
Change in shareholding [Axis]
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Increase decrease in shareholding during year [shares] 0 [shares] 0
0.00% 0.00%
10.32% 10.32% 10.32% 10.32%
period
0.00% 0.00%
during year
Details of shareholding pattern of directors
and key managerial personnel [Abstract]
Details of shareholding pattern of
directors and key managerial personnel
[LineItems]
Name of directors and key managerial
MANOJ DUGAR MANOJ DUGAR
personnel
0.00% 0.00%
10.32% 10.32% 10.32% 10.32%
period
Details of increase (decrease) in directors
and key managerial personnel shareholding 0
during year [TextBlock]
6
Directors and key managerial personnel [Axis] Nagraj Dugar
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
0.00% 0.00%
11.11% 11.11% 11.11% 11.11%
period
0.00% 0.00%
during year
[LineItems]
NAGRAJ DUGAR NAGRAJ DUGAR
personnel
0.00% 0.00%
11.11% 11.11% 11.11% 11.11%
period
7
Directors and key managerial personnel [Axis] Sanjay Jain
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
0.00% 0.00%
12.23% 12.23% 12.23% 12.23%
period
0.00% 0.00%
during year
[LineItems]
SANJAY JAIN SANJAY JAIN
personnel
0.00% 0.00%
12.23% 12.23% 12.23% 12.23%
period
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 Nagraj Manoj
Last name of director Dugar Dugar
Designation of director Director Director
Director identification number of director 00437483 00549518
Date of signing board report 03/09/2018 03/09/2018
8
Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(1)

Material contracts/arrangements/transactions at arm's length basis
01 02 03 04
[Axis]
01/04/2017 01/04/2017 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018
Go Explore Private Professional Impex
Name of related party Limited Private Limited
ABP Confectionary Prem Enterprise
Private company in
Private company in Firm in which Firm in which
which a director or
which a director or director, manager or director, manager or
Nature of related party relationship manager or his
manager or his relative his relative is a his relative is a
relative is a member
is a member or director partner partner
or director
Details of material
contracts/arrangements/transactions at arm's
length basis [Abstract]
Details of material
contracts/arrangements/transactions at arm's
length basis [LineItems]
Go Explore Private Professional Impex
Name of related party Limited Private Limited
ABP Confectionary Prem Enterprise
Private company in
Private company in Firm in which Firm in which
which a director or
which a director or director, manager or director, manager or
Nature of related party relationship manager or his
manager or his relative his relative is a his relative is a
relative is a member
is a member or director partner partner
or director
Description of nature of material Purchase of
Purchase o f Sales of Finished
Services,Sales of
contracts/arrangements/transactions with Finished goods/
Services,Reimbursement goods/ Stock in Purchase of Services
related party Of Expenses Trade
Stock in Trade
Duration of material
contracts/arrangements/transactions with one year one year one year one year
related party
Dates of approval of material
contracts/arrangements/transactions with 03/04/2017 03/04/2017 03/04/2017 03/04/2017
related party by board
Amount paid as advances if any for material
contracts/arrangements/transactions with 0 0 0 0
related party
Details of change in promoters’ shareholding [Table] ..(1)

Promoters [Axis] Manoj Dugar (HUF)
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Total number of shares held at end of period [shares] 50,000 [shares] 50,000 [shares] 50,000 [shares] 50,000
Details of change in promoters’ shareholding
[Abstract]
[LineItems]
Name of promoter Manoj Dugar (HUF) Manoj Dugar (HUF)
0.95% 0.95% 0.95% 0.95%
period
0.95% 0.95% 0.95% 0.95%
period
9

Promoters [Axis] Manoj Dugar
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Name of promoter Manoj Dugar Manoj Dugar
10.32% 10.32% 10.32% 10.32%
period
10.32% 10.32% 10.32% 10.32%
period

Promoters [Axis] Monica Pandita
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Name of promoter Monica Pandita Monica Pandita
25.77% 25.77% 25.77% 25.77%
period
25.77% 25.77% 25.77% 25.77%
period
10

Promoters [Axis] Nagraj Dugar (HUF)
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Name of promoter Nagraj Dugar (HUF) Nagraj Dugar (HUF)
1.12% 1.12% 1.12% 1.12%
period
1.12% 1.12% 1.12% 1.12%
period

Promoters [Axis] Nagraj Dugar
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Name of promoter Nagraj Dugar Nagraj Dugar
11.11% 11.11% 11.11% 11.11%
period
11.11% 11.11% 11.11% 11.11%
period
11

Promoters [Axis] Noblex Creation (P) Ltd.
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Noblex Creation (P) Noblex Creation (P)
Name of promoter Ltd. Ltd.
5.66% 5.66% 5.66% 5.66%
period
5.66% 5.66% 5.66% 5.66%
period

Promoters [Axis] Sanjay Jain (HUF)
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Name of promoter Sanjay Jain (HUF) Sanjay Jain (HUF)
0.57% 0.57% 0.57% 0.57%
period
0.57% 0.57% 0.57% 0.57%
period
12

Promoters [Axis] Shalini Dugar
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Name of promoter Shalini Dugar Shalini Dugar
2.32% 2.32% 2.32% 2.32%
period
2.32% 2.32% 2.32% 2.32%
period

Promoters [Axis] Sumit Khandelwal
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[shares] [shares]
Total number of shares held at end of period [shares] 4,30,020
13,80,020
[shares] 4,30,020
13,80,020
[shares] [shares]
13,80,020
[shares] 4,30,020
13,80,020
[Abstract]
[LineItems]
Name of promoter Sumit Khandelwal Sumit Khandelwal
Increase decrease in shareholding during year [shares] -9,50,000 [shares] -9,50,000
-18.00% -18.00%
[shares] [shares]
13,80,020
[shares] 4,30,020
13,80,020
8.15% 26.15% 8.15% 26.15%
period
Details of increase (decrease) in 950000 share transfer to Mrs. 950000 share transfer to Mrs.
promoters shareholding during year Sarla Mahesh Khandelwal and Sarla Mahesh Khandelwal and
[TextBlock] Mrs. Prita Sumit khandelwal Mrs. Prita Sumit khandelwal
-18.00% -18.00%
during year
[shares] [shares]
13,80,020
[shares] 4,30,020
13,80,020
-18.00% -18.00%
[shares] [shares]
13,80,020
[shares] 4,30,020
13,80,020
8.15% 26.15% 8.15% 26.15%
period
13

Promoters [Axis] Suraj Dugar
[Member] [Member]
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
[Abstract]
[LineItems]
Name of promoter Suraj Dugar Suraj Dugar
3.81% 3.81% 3.81% 3.81%
period
3.81% 3.81% 3.81% 3.81%
period
Details of shareholding of promoters [Table] ..(1)

Promoters [Axis] 1 2
01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Details of shareholding of promoters [Abstract]
Details of shareholding of promoters [LineItems]
Shareholder’s name Manoj Dugar Suraj Dugar
Percentage of shares pledged/encumbered
0.00% 0.00% 0.00% 0.00%
to total shares at end of period
10.32% 10.32% 3.81% 3.81%
period
10.32% 10.32% 3.81% 3.81%
period
14

01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Noblex Creation (P)
Shareholder’s name Ltd.
Shalini Dugar
0.00% 0.00% 0.00% 0.00%
5.66% 5.66% 2.32% 2.32%
period
5.66% 5.66% 2.32% 2.32%
period

01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Shareholder’s name Nagraj Dugar Sanjay Jain
0.00% 0.00% 0.00% 0.00%
11.11% 11.11% 12.23% 12.23%
period
11.11% 11.11% 12.23% 12.23%
period
15

01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Shareholder’s name Manoj Dugar (HUF) Nagraj Dugar (HUF)
0.00% 0.00% 0.00% 0.00%
0.95% 0.95% 1.12% 1.12%
period
0.95% 0.95% 1.12% 1.12%
period

01/04/2017 01/04/2017
to 31/03/2017 to 31/03/2017
31/03/2018 31/03/2018
Total number of shares held at end of period [shares] 30,000 [shares] 30,000 [shares] 4,30,020 [shares] 13,80,020
Shareholder’s name Sanjay Jain (HUF) Sumit Khandelwal
0.00% 0.00% 0.00% 0.00%
0.57% 0.57% 8.15% 26.15%
period
0.57% 0.57% 8.15% 26.15%
period
16

Promoters [Axis] 11
01/04/2017
to 31/03/2017
31/03/2018
Total number of shares held at end of period [shares] 13,60,000 [shares] 13,60,000
Shareholder’s name Monica Pandita
Percentage of shares pledged/encumbered to total shares at end of period 0.00% 0.00%
17

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]
1 .
TRANSFER TO
RESERVES The
Disclosure relating to amounts if any which is proposed to carry to any
Company has not
reserves transferred any amount
to reserves during period
under review.
1 .
DIVIDEND No
dividend was declared for
Disclosures relating to amount recommended to be paid as dividend the current financial
year due to conservation
of profits.
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 (7)
affecting financial position of company [See below]
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
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
Yes
arm's length basis
Date of board of directors' meeting in which board's report referred
03/09/2018
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) Textual information (10)
[TextBlock] [See below]
Details of change in promoters shareholding [TextBlock]
Details of shareholding pattern of directors and key managerial
personnel [TextBlock]
Disclosure of statement on declaration given by independent directors 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]
Details on policy development and implementation by company on
corporate social responsibility initiatives taken during year [See below]
[TextBlock]
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
Disclosure of financial summary or highlights [TextBlock] [See below]
1 .
CHANGE IN THE NATURE OF
BUSINESS
Disclosure of change in nature of business [TextBlock]

T h e r e
is no change in the nature
of the business of the
company during the period
under review.
Details of directors or key managerial personnels who were Textual information (16)
appointed or have resigned during year [TextBlock] [See below]
18
1 .
SUBSIDIARIES, JOINT
VENTURES AND ASSOCIATE
Disclosure of companies which have become or ceased to be its COMPANIES

subsidiaries, joint ventures or associate companies during
year [TextBlock]
T h e
Company does not have any
subsidiary, Joint
Venture or Associate
Company.
Details relating to deposits covered under chapter v of companies act Textual information (17)
Details of deposits which are not in compliance with requirements Textual information (18)
of chapter v of act [TextBlock] [See below]
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 (20)
reference to financial statements [TextBlock] [See below]
Disclosure of appointment and remuneration of managerial personnels Textual information (21)
Number of meetings of board [pure] 0
19
Disclosure in board of directors report explanatory [Text Block]
DIRECTOR’S REPORT
To
The Members,
DUGAR OVERSEAS PRIVATE LIMITED
D-64 IIND FLOOR KH.NO 284/2
CHATTARPUR ENCLAVE NEAR 100 FITA ROAD
NEW DELHI-110074
Dear Members,
The Directors of your company are pleased to present the Annual Report on the affairs of the Company along with the Audited Statements for
Accounts for the year ended 31st March, 2018.
FINANCIAL RESULTS AMOUNT (in Rs) AMOUNT (in Rs)
YEAR ENDED YEAR ENDED

PARTICULARS
31.03.2018 31.03.2017
Revenue
Revenue from Business Operations 857,090,508.29 826,246,530.42
Other Income 4,624,153.55 12,403,386.02
Total Revenue 861,714,661.84 838,649,916.44
20
Expenses
Employee Benefit Expense 68,096,674.62 51,235,720.14
Depreciation and amortization expense 12,973,481.94 13,002,228.22
Other expenses 755,352,239.63 752,498,501.24
Total Expenses 836,422,396.19 816,736,449.60
Profit/(Loss) before tax 25,292,265.65 21,913,466.85
Less: Tax Expense
Current year 7,021,577.00 4,715,289.00
Deferred Tax 1,694,669.00 2,756,500.00
Profit for the year 16,576,019.65 14,441,667.85
Earning per equity share
Basic and diluted 3.14 2.74
1. REVIEW OF BUSINESS OPERATIONS AND FUTURE PROSPECTS
The Company has reported total income of for the current year is Rs. 861,714,661.84 as compared to Rs. 838,649,916.44 in the previous year.
The Net Profit for the year under review amounted to in the current year is Rs.16,576,019.65 as compared to Rs.14,441,677.85 in the previous
year.
Future Prospects
Your company plans to take the performance to the next level by expansion of its business in other confectionary items and by improving quality
of work of employees by providing training, and Research and Development facilities. Further, the directors of the Company are trying to expand
business at national as well as the international level.
2. TRANSFER TO RESERVES
21
The Company has not transferred any amount to reserves during period under review.
3. DIVIDEND
No dividend was declared for the current financial year due to conservation of profits.
4. STATE OF AFFAIRS
The Company is engaged in import & manufacturing of Confectionery,food items & juices. There has been no change in the business of the
Company during the financial year ended 31st March, 2018
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. MATERIAL CHANGES BETWEEN THE DATE OF THE BOARD REPORT AND END OF FINANCIAL YEAR.
No material changes occurred during the year under review affecting the financial position of the Company.
7. STATEMENT CONCERNING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY OF THE COMPANY
The Company has in place a mechanism to identify, assess, monitor and mitigate various risks to key business objectives. Major risks identified
22
by the businesses and functions are systematically addressed through mitigating actions on a continuing basis.
8. SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES
The Company does not have any subsidiary, Joint Venture or Associate Company.
9. STATUTORY AUDITOR & SECRETARIAL AUDITOR
M/s. Rakhecha & Co., Chartered Accountants, holding (ICAI Registration No. 02990N) New Delhi, were appointed as statutory Auditors at the
Annual General Meeting of the company to hold the office from the conclusion of the Annual General Meeting held in the year 2014 till the
conclusion of the Annual General Meeting to be held in the year 2020. He, being willing to continue to hold such position of the statutory auditor
for the aforesaid financial year, viz. 2018-19, given his consent and prominently hold his position for the rest of the period for which he was
entitled to do so, subject to any contrary or apathy has not been followed upon for the same during the said period.
The Company is not required to appoint Secretarial Auditor as it does not fall within purview of Section 204 of the Companies Act, 2013
10. EXPLANATION OR COMMENTS ON QUALIFICATIONS, RESERVATIONS OR ADVERSE REMARKS OR DISCLAIMERS MADE

BY THE AUDITORS IN THEIR REPORT
There is no qualification, reservation or adverse remarks or disclaimers made by the auditors in their Report.
11. CHANGE IN THE NATURE OF BUSINESS
There is no change in the nature of the business of the company during the period under review.
12. DETAILS OF CHANGES IN DIRECTORS OR KEY MANAGERIAL PERSONNEL OF THE COMPANY
Mr. Manoj Dugar, Mr. Nagraj Dugar and Mr. Sanjay Jain continue to be the directors of the Company.
23
Ms Akanksha Maheshwari, Company Secretary, who was appointed as a Whole Time Company Secretary of the Company with effect from
March 01, 2017, resigned from the Company with effect from November 30th ,2017.
None of the Directors of the Company are disqualified under Section 164 of the Companies Act, 2013 and other applicable provisions.
13. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186
During the year under review, the Company has not made/given any loan, guarantees or investment under section 186 of the companies Act 2013.
14. ANNUAL RETURN
The extracts of Annual Return pursuant to the provisions of Section 92 read with Rule 12 of the Companies (Management and Administration)
Rules, 2014 is furnished in Annexure- A (MGT 9) and is attached to this Report.
15. RELATED PARTY TRANSACTIONS
The particulars of Contracts or Arrangements made with related parties made pursuant to Section 188 are furnished in Annexure-B (Form AOC 2)
and are attached to this report.
DEPOSITS
The Company has not invited/ accepted any deposits from the public during the year ended March 31, 2018. There were no unclaimed or unpaid
deposits as on March 31, 2018.
17. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO:
The information on conservation of energy, technology absorption and foreign exchange earnings and outgo stipulated under Section 134 (3) (m)
of the Companies Act, 2013 read with Rule, 8 of The Companies (Accounts) Rules, 2014, are as under:
(A) Conservation of Energy –
24
The Company is fully aware of emphasis to be laid for conservation of energy and all efforts are being made in this direction.
(B) Technology absorption-
(i) the efforts made towards technology absorption: NIL
(ii) the benefits derived like product improvement, cost reduction, product development or import substitution: NIL
(iii) in case of imported technology (imported during the last three years reckoned from the beginning of the financial year)- : NIL
(iv) the expenditure incurred on Research and Development: NIL
(C) Foreign Exchange-
(i) Earnings: Rs.7,087,102.47
(ii) Outgo: Rs. 359,429,197.47
18. CORPORATE SOCIAL RESPONSIBILITY
The Company is not required to constitute a Corporate Social Responsibility Committee as it does not fall within purview of Section 135(1) of the
Companies Act, 2013 and hence it is not required to formulate policy on corporate social responsibility.
19. NUMBER OF MEETING OF THE BOARD
The Board of Directors of the Company met 17 times during the financial year 2017-18 and the gap between two meetings did not exceed one
twenty days. The dates on which the Board Meetings were held as follows:
03.04.2017, 02.05.2017,05.05.2017,19.05.2017, 26.05.2017 ,29.05.2017 ,08.08.2017,04.09.2017, 08.09.2017, 16.09.2017,14.10.2017, 30.11.2017

,01.12.2017 , 08.12.2017 ,16.12.2017,29.12.2017, 15.03.2018
20. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE
25
GOING CONCERN STATUS AND COMPANY’S OPERATIONS IN FUTURE.
During the year under review there has been no such significant and material orders passed by the regulators or courts or tribunals impacting the
going concern status and company’s operations in future.
21. DIRECTORS’ RESPONSIBILITY STATEMENT:
Pursuant to the requirement under section 134(3) (C) of the Companies Act, 2013 with respect to Directors’ Responsibility Statement, it is hereby
confirmed that:
(a) That in the preparation of the annual accounts for the financial year ended 31st March 2018; the applicable accounting standards had been
followed along with proper explanation relating to material departures;
(b) That the directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable
and prudent so as to give a true and fair view of the state of affairs of the company as at March 31, 2018 and of the profit and loss of the company
for that period;
(c) That the directors had 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) That the directors had prepared the annual accounts on a going concern basis; and
(e) That the directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were
adequate and operating effectively.
22. DECLARATION BY INDEPENDENT DIRECTORS
The Company was not required to appoint Independent Directors under Section 149(4) and Rule 4 of the Companies (Appointment and
Qualification of Directors) Rules, 2014 hence no declaration has been obtained.
23. DISCLOSURE OF COMPOSITION OF AUDIT COMMITTEE AND PROVIDING VIGIL MECHANISM
The provisions of Section 177 of the Companies Act, 2013 read with Rule 6 and 7 of the Companies (Meetings of the Board and its Powers)
Rules, 2013 is not applicable to the Company.
24. FRAUDS REPORTED BY AUDITORS UNDER SUB-SECTION (12) OF SECTION 143 OTHER THAN THOSE WHICH ARE
REPORTABLE TO THE CENTRAL GOVERNMENT
26
No Frauds reported by Auditor auditors under sub-section (12) of section 143
25. SHARES
A. BUY BACK OF SECURITIES
The Company has not bought back any of its securities during the year under review.
B. SWEAT EQUITY
The Company has not issued any Sweat Equity Shares during the year under review.
C. BONUS SHARES
No Bonus Shares were issued during the year under review.
D. EMPLOYEE STOCK OPTION PLAN
The Company has not provided any Stock Option Scheme to the employees.
26. INTERNAL FINANCIAL CONTROLS
The Company had laid down Internal Financial Controls and such internal financial controls are adequate with reference to the Financial
Statements and were operating effectively.
27
27. COMPANY’S POLICY ON DIRECTORS’ APPOINTMENT AND REMUNERATION INCLUDING CRITERIA FOR DETERMINING
QUALIFICATIONS, POSITIVE ATTRIBUTES, INDEPENDENCE OF A DIRECTOR AND OTHER MATTERS PROVIDED UNDER
SUB-SECTION (3) OF SECTION 178;
The Company, being a Private Limited Company was not required to constitute a Nomination and Remuneration Committee under Section 178(1)
of the Companies Act, 2013 and Rule 6 of the Companies (Meetings of Board and its Powers) Rules, 2014 and Stakeholders Relationship
Committee under Section 178(5) of the Companies Act, 2013.
28. DISCLOSURE UNDER THE SEXUAL HARASSMENT OF WOMEN AT THE WORK PLACE (PREVENTION, PROHIBITION
ANDREDRESSAL) ACT, 2013
Your Company is committed to provide a healthy environment to all employees and thus does not tolerate any discrimination and/or harassment
in any form. Your Directors further state that during the year under review, there were no cases filed pursuant to the Sexual Harassment of
Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.
29. PARTICULARS OF EMPLOYEE
No other employee of the company has received remuneration exceeding the limit as stated in rule 5(2) and (3) of the Companies (Appointment
and Remuneration of Managerial Personnel) Rules, 2014.
30. ACKNOWLEDGMENTS
Your Directors place on record their sincere thanks to bankers, business associates, consultants, and various Government Authorities for their
continued support extended to your Companies activities during the year under review. Your Directors also acknowledges gratefully the
shareholders for their support and confidence reposed on your Company.
By Order of the Board of Directors
FOR DUGAR OVERSEAS PRIVATE LIMITED
Nagraj Dugar Manoj Dugar
Director Director
DIN: 00437483 DIN: 00549518
28
Place: New Delhi
Dated: 03/09/2018
Description of state of companies affair

1. STATE OF AFFAIRS The Company is engaged in import & manufacturing of Confectionery,food items & juices. There has been no
change in the business of the Company during the financial year ended 31st March, 2018
Details regarding energy conservation

1. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO: The
information on conservation of energy, technology absorption and foreign exchange earnings and outgo stipulated under Section 134 (3) (m) of
the Companies Act, 2013 read with Rule, 8 of The Companies (Accounts) Rules, 2014, are as under: (A) Conservation of Energy – The
Company is fully aware of emphasis to be laid for conservation of energy and all efforts are being made in this direction. (B) Technology
absorption- (i) the efforts made towards technology absorption: NIL (ii) the benefits derived like product improvement, cost
reduction, product development or import substitution: NIL (iii) in case of imported technology (imported during the last three years
reckoned from the beginning of the financial year)- : NIL (iv) the expenditure incurred on Research and Development: NIL (C) Foreign
Exchange- (i) Earnings: Rs.7,087,102.47 (ii) Outgo: Rs. 359,429,197.47
Details regarding technology absorption

Details regarding foreign exchange earnings and outgo

29
Disclosures in director’s responsibility statement

1. DIRECTORS’ RESPONSIBILITY STATEMENT: Pursuant to the requirement under section 134(3) (C) of the Companies Act, 2013 with
respect to Directors’ Responsibility Statement, it is hereby confirmed that: (a) That in the preparation of the annual accounts for the financial year
ended 31st March 2018; the applicable accounting standards had been followed along with proper explanation relating to material departures; (b)
That the directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and
prudent so as to give a true and fair view of the state of affairs of the company as at March 31, 2018 and of the profit and loss of the company for
that period; (c) That the directors had 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) That the directors had prepared the annual accounts on a going concern basis; and (e) That the directors had devised proper systems to ensure
compliance with the provisions of all applicable laws and that such systems were adequate and operating effectively.
Details of material changes and commitment occurred during period affecting financial position of company
1. MATERIAL CHANGES BETWEEN THE DATE OF THE BOARD REPORT AND END OF FINANCIAL YEAR. No material changes
occurred during the year under review affecting the financial position of the Company.
Particulars of loans guarantee investment under section 186 [Text Block]

1. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186
During the year under review, the Company has not made/given any loan, guarantees or investment under section 186 of the companies Act 2013
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
1. RELATED PARTY TRANSACTIONS
The particulars of Contracts or Arrangements made with related parties made pursuant to Section 188 are furnished in Annexure-B (Form AOC 2)
and are attached to this report.
30
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
FormNo.MGT-9
EXTRACT OF ANNUAL RETURN AS ON THE FINANCIAL YEAR ENDED ON
31ST MARCH, 2018
[Pursuant to Section92 (3) of the Companies Act,2013 and rule 12(1) of the
Companies (Management and Administration) Rules, 2014]
I. REGISTRATION AND OTHER DETAILS:
CIN
U15122DL1992PTC049262
i.
Registration Date
22/06/1992
ii.
Name of the Company

iii. DUGAR OVERSEAS PRIVATE LIMITED
Category/Sub-Category of the Company

iv. Company limited by shares/ Indian Non-Government Company.
Address of the Registered office and contact details.

D-64 IIND FLOOR KH.NO 284/2, CHATTARPUR ENCLAVE NEAR 100
v. FITA ROAD, NEW DELHI-110074
Whether listed company

vi. NO
Name, Address and Contact details of Registrar and
31
vii. Transfer Agent, if any NOT APPLICABLE
II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY
All the business activities contributing 10% or more of the total turnover of the company shall be stated:-
Sr. No. Name and Description of main products/ services NIC Code of the Product/ service % to total turnover of the company
Confectionary, Food items & Juices 1030 100

2
III. PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES
Holding/ Subsidiary Applicable

Sr. No. Name And Address Of The Company CIN/GLN %of shares held
/Associate Section
1. Not Applicable
2.
3.
4.
32
IV. SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)
(i) Category-wise Share Holding
%
Change
Category of No. of Shares held at No. of Shares
during
the beginning of the held at the end
Shareholders year of the year
The
year
% of % of
Demat Physical Total Total Dem at Physical Total Total
Shares Shares
A. Promoter
1) Indian
a) Individual/ HUF 0 4978960 4978960 94.34% 4028960 4028960 76.34%
b) Centra Govt
c) State Govt(s)
d) Bodies Corp 0 298820 298820 5.66% - 298820 298820 5.66%
e) Banks / FI
f) Any Other
0 5277780 5277780 100% 4327780 4327780 82%

Sub-total(A)(1):-
2) Foreign
NOT APPLICABLE
g) NRIs-Individuals
33
h) Other-Individuals
i) Bodies Corp.
j) Banks / FI
k) Any Other….
Sub-total(A)(2):-
B. Public Shareholding
1. Institutions
a) Mutual Funds
b) Banks / FI
c) Central Govt
d) State Govt(s)
e) Venture Capital Funds
f) Insurance Companies
g) FIIs
h) Foreign Venture Capital Funds
i) Others (specify)
Sub-total(B)(1)
2. Non Institutions
a) Bodies Corp.
(i) Indian
(ii) Overseas
34
b) Individuals
(i) Individual shareholders holding

nominal share capital upto Rs. 1 lakh
(ii) Individual shareholders holding

nominal share capital in excess of Rs
1 lakh
950000 950000 18 %
c) Others(Specify)
- -
Sub-total(B)(2)
- -
Total Public Shareholding
(B)=(B)(1)+ (B)(2)
C. Shares held by Custodian for

GDRs &ADRs
Grand Total
0 5277780 5277780 100% 0 5277780 5277780 100%
(A+B+C)
(ii) Shareholding of Promoters
Shareholding at Shareholding
Shareholder’s
Sr. No the beginning of at the end of
Name
the year the year
%of Shares %of Shares

% of total % of total % change in
Pledged / Pledged /
No. of Shares Shares of the No. of Shares Shares of the share holding
encumbered to total encumbered to total
company company during the year
shares shares
35
Manoj Dugar 10.32%

1. 544490 - 544490 10.32 -
Suraj Dugar
2. 201000 3.81% - 201000 3.81 -
Noblex
Creation (P)
3. Ltd. 298820 5.66% - 298820 5.66 -
Shalini
122500
Dugar
4. 2.32% 122500 2.32 -
Nagraj Dugar
5. 586400 11.11 586400 11.11 -
Sanjay Jain 645550

6. 12.23% 645550 12.23 -
Manoj Dugar
50000
(HUF)
7. 0.95% 50000 0.95 -
Nagraj Dugar
59000
(HUF)
8. 1.12% 59000 1.12 -
Sanjay Jain
30000
(HUF)
9. 0.57% 30000 0.57 -
10. Sumit
1380020 26.15 430020 8.15 -18
Khandelwal
Monica
Pandita
11 1360000 25.77% 1360000 25.77 -
Total 5277430 100% 4327430 82
36
(iii) Change in Promoters’ Shareholding (please specify, if there is no change)
Cumulative
Sr. Shareholding at the beginning of the
Shareholding
no year
during the year
% of total % of total
No. of shares shares of the No. of shares shares of the
company company
At the beginning of the year

5277430 100% 4028960 82%
Date wise Increase / Decrease in Promoters

Share holding during the year specifying the
reasons for increase
/ decrease (e.g. allotment / transfer / bonus/

sweat equity etc):
950000 share transfer to Mrs. Sarla
Mahesh Khandelwal and Mrs. Prita
Sumit khandelwal
At the End of the year

5277780 100% 4028960 82%
(iv) Shareholding Pattern of top ten Shareholders (other than Directors, Promoters and
Holders of GDRs and ADRs):
Cumulative
Shareholding at the beginning of Shareholding
SL.NO. Mrs. Sarla Mahesh Khandewal
the year during the
year
% of
% of total
total
shares of
1 For Each of the Top 10 Shareholders No. of shares No. of shares shares of
the
the
company
company
At the beginning of the year - - 635000 12.03 %
Date wise Increase / Decrease in Share holding during

the year specifying the reasons for increase / decrease 635000 Share transfer by Sumit
37
(e.g. allotment / transfer / bonus / sweat equity etc): Khandelwal to Mrs. Sarla Mahesh
Khandewal
At the End of the year ( or on the date of separation, if

NIL NIL NIL NIL
separated during the year)
Cumulative
Shareholding at the beginning of Shareholding
SL.NO. Mrs. Prita Sumit khandelwal
the year during the
year
% of
% of total
total
shares of
2 For Each of the Top 10 Shareholders No. of shares No. of shares shares of
the
the
company
company
At the beginning of the year - - 315000 5.97
Date wise Increase / Decrease in Share holding during

the year specifying the reasons for increase / decrease
(e.g. allotment / transfer / bonus / sweat equity etc): 315000 Share transfer by Sumit
Khandelwal to Mrs. Prita Sumit
khandelwal

NIL NIL 315000 5.97
(v) Shareholding of Directors and Key Managerial Personnel:
Shareholding at Cumulative
SL.NO. NAGRAJ DUGAR the beginning of Shareholding
the year during the year
% of total % of total
1 For Each of the Directors and KMP No. of shares shares of the No. of shares shares of the
company company
At the beginning of the year 586400 11.11% 586400 11.11%
Date wise Increase / Decrease in Share holding during the year

specifying the reasons for increase / decrease (e.g. allotment /
transfer / bonus / sweat equity etc):
38
NO CHANGE
At the End of the year ( or on the date of separation, if separated

586400 11.11% 586400 11.11%
during the year)
Cumulative
Shareholding at the Shareholding
SL.NO. MANOJ DUGAR
beginning of the year during the
year
% of
% of total
total
shares of
2 For Each of the Directors and KMP No. of shares No. of shares shares of
the
the
company
company
At the beginning of the year 544490 10.32% 544490 10.32%
Date wise Increase / Decrease in Share holding during the

year specifying the reasons for increase / decrease (e.g.
allotment / transfer / bonus / sweat equity etc):
NO CHANGE

544490 10.32% 544490 10.32%
Cumulative
Shareholding at the Shareholding
SL.NO. SANJAY JAIN
beginning of the year during the
year
% of
% of total
total
shares of
For Each of the Directors and KMP No. of shares No. of shares shares of
the
the
company
company
At the beginning of the year 645550 12.23% 645550 12.23
Date wise Increase / Decrease in Share holding during the

year specifying the reasons for increase / decrease (e.g.
allotment / transfer / bonus / sweat equity etc):
NO CHANGE

645550 12.23% 645550 12.23
39
V. INDEBTEDNESS
Indebtedness of the Company including interest outstanding/accrued but not due for payment
Secured Loans excluding deposits Unsecured Deposits Total
Loans Indebtedness
Indebtedness at the beginning of the financial year
i) Principal Amount 3,85,77,443.16 7,54,41,903.00 11,40,19,346.16
ii) Interest due but not paid 80,779.11 4,48,450.00 5,29,229.11
iii) Interest accrued but not due. 72,125.00 3,50,250.00 4,22,375.00
Total(i+ ii+ iii) 3,87,30,347.27 7,62,40,603.00 11,49,70,950.27
Change in Indebtedness during the financial year
- Addition 4,51,70,884.40 6,55,35,000.00 11,07,05,884.40
- Reduction (5,85,30,082.00) (11,44,51,178.89) (17,29,81,260.89)
Net Change (1,33,59,197.60) (4,89,16,178.89) 6,22,75,376.5
Indebtedness at the
end of the financial year
40
i) Principal Amount 2,53,59,952.67 2,71,51,224.19 5,25,11,176.86
ii) Interest due but not paid 3,835.00 - 3,835.00
iii) Interest accrued but not due 7,362.00 1,73,199.92 1,80,561.92
Total (i+ ii+ iii) 2,53,71,149.67 2,73,24,424.11 5,26,95,573.78
VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL
A. Remuneration to Managing Director, Whole-time Directors and/or Manager
41
Total
Sl. No. Particulars of Remuneration
Amount
Gross salary
(a)Salary as per provisions contained in section17(1) of the Income-tax Act, Sanjay Jain
Nagraj Dugar Manoj Dugar
1961
1.
(b)Value of perquisites u/s

2100000 2100000
17(2) Income-tax Act, 2400000 6600000
1961
(c)Profits in lieu of salary under section17(3) Income- taxAct,1961
Stock Option
2.
Sweat Equity
3.
Commission
- as % of profit
4.
- others, specify…
Others, please specify

5.
Total(A)
6.
Ceiling as per the Act
42
B.Remuneration to other directors:
Total
Sl. No. Particulars of Remuneration Name of MD/WTD/ Manager
Amount
Independent Directors
·Fee for attending board committee meetings
·Commission
·Others, please specify

NOT APPLICABLE
Total(1)
43
Other Non-Executive Directors
·Fee for attending board committee meetings
·Commission - -
·Others, please specify
Total(2)
Total(B)=(1+2)
Total Managerial Remuneration
Overall Ceiling as per the Act
C.Remuneration to Key Managerial Personnel Other Than MD/Manager/WTD
Particulars of
Key Managerial
Sl. no.
Personnel
Remuneration
Company
CEO CFO Total
Secretary
Gross salary
80000
(a)Salary as per provisions contained in section17(1)of the Income-tax
Act,1961
(b)Value of perquisites u/s
1. 17(2)Income-tax
NA 80000
Act,1961
- -
(c)Profits in lieu of salary under section
17(3)Income-tax
44
Act,1961
NA
2.
Stock Option
3.
Sweat Equity
Commission
4.
- as %of profit
-others, specify…
5.
Others, please specify
6.
Total 80000 80000
VII. PENALTIES/PUNISHMENT/COMPOUNDINGOFOFFENCES:
Details of Penalty/
Authority[RD
Section of the Brief Appeal made. If
Type
companies Act description Punishment/Compounding any(give details)
/NCLT/Court]
fees imposed
A. Company NOT
APPLICABLE
Penalty
Punishment
Compounding
B.Directors NOT
APPLICABLE
Penalty
45
Punishment
Compounding
C. Other Officers In Default NOT

APPLICABLE
Penalty
Punishment
Compounding
Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block]
1. DECLARATION BY INDEPENDENT DIRECTORS
The Company was not required to appoint Independent Directors under Section 149(4) and Rule 4 of the Companies (Appointment and
Qualification of Directors) Rules, 2014 hence no declaration has been obtained
Disclosure for companies covered under section 178(1) on directors appointment and remuneration including other
matters provided under section 178(3) [Text Block]
1. PROVIDED UNDER SUB-SECTION (3) OF SECTION 178;
46
Disclosure of statement on development and implementation of risk management policy [Text Block]
1. STATEMENT CONCERNING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY OF THE COMPANY
The Company has in place a mechanism to identify, assess, monitor and mitigate various risks to key business objectives. Major risks identified
by the businesses and functions are systematically addressed through mitigating actions on a continuing basis.
Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]
1. CORPORATE SOCIAL RESPONSIBILITY
The Company is not required to constitute a Corporate Social Responsibility Committee as it does not fall within purview of Section 135(1) of the
Companies Act, 2013 and hence it is not required to formulate policy on corporate social responsibility
47
Disclosure of financial summary or highlights [Text Block]
FINANCIAL RESULTS AMOUNT (in Rs) AMOUNT (in Rs)
YEAR ENDED YEAR ENDED

PARTICULARS
31.03.2018 31.03.2017
Revenue
Revenue from Business Operations 857,090,508.29 826,246,530.42
Other Income 4,624,153.55 12,403,386.02
Total Revenue 861,714,661.84 838,649,916.44
Expenses
Employee Benefit Expense 68,096,674.62 51,235,720.14
Depreciation and amortization expense 12,973,481.94 13,002,228.22
Other expenses 755,352,239.63 752,498,501.24
Total Expenses 836,422,396.19 816,736,449.60
Profit/(Loss) before tax 25,292,265.65 21,913,466.85
Less: Tax Expense
Current year 7,021,577.00 4,715,289.00
Deferred Tax 1,694,669.00 2,756,500.00
Profit for the year 16,576,019.65 14,441,667.85
Earning per equity share
Basic and diluted 3.14 2.74
48
Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
1. DETAILS OF CHANGES IN DIRECTORS OR KEY MANAGERIAL PERSONNEL OF THE COMPANY
Mr. Manoj Dugar, Mr. Nagraj Dugar and Mr. Sanjay Jain continue to be the directors of the Company.
Ms Akanksha Maheshwari, Company Secretary, who was appointed as a Whole Time Company Secretary of the Company with effect from
March 01, 2017, resigned from the Company with effect from November 30th ,2017.
None of the Directors of the Company are disqualified under Section 164 of the Companies Act, 2013 and other applicable provisions.
Details relating to deposits covered under chapter v of companies act [Text Block]
DEPOSITS
Details of deposits which are not in compliance with requirements of chapter v of act [Text Block]
DEPOSITS
49
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]
1. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE
GOING CONCERN STATUS AND COMPANY’S OPERATIONS IN FUTURE.
During the year under review there has been no such significant and material orders passed by the regulators or courts or tribunals impacting the
going concern status and company’s operations in future.
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
1. INTERNAL FINANCIAL CONTROLS
The Company had laid down Internal Financial Controls and such internal financial controls are adequate with reference to the Financial
Statements and were operating effectively.
Disclosure of appointment and remuneration of managerial personnels [Text Block]

1. COMPANY’S POLICY ON DIRECTORS’ APPOINTMENT AND REMUNERATION INCLUDING CRITERIA FOR DETERMINING
QUALIFICATIONS, POSITIVE ATTRIBUTES, INDEPENDENCE OF A DIRECTOR AND OTHER MATTERS PROVIDED UNDER
SUB-SECTION (3) OF SECTION 178;
50
[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 (22) [See below]
(a) The Company
has maintained
proper records
showing full
Disclosure relating to quantitative details of fixed assets particulars, including
quantitative details
and situation of fixed
assets.
Disclosure relating to physical verification and material discrepancies of fixed Textual information
assets (23) [See below]
Textual information
Disclosure relating to title deeds of immovable properties (24) [See below]
Textual information
Disclosure in auditors report relating to inventories (25) [See below]
Textual information
Disclosure in auditors report relating to loans (26) [See below]
Disclosure about loans granted to parties covered under section 189 of companies Textual information
act (27) [See below]
Textual information
Disclosure relating to terms and conditions of loans granted (28) [See below]
Textual information
Disclosure regarding receipt of loans granted (29) [See below]
Textual information
Disclosure regarding terms of recovery of loans granted (30) [See below]
Disclosure in auditors report relating to compliance with Section 185 and 186 of Textual information
Companies Act, 2013 (31) [See below]
Textual information
Disclosure in auditors report relating to deposits accepted (32) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (33) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (34) [See below]
Disclosure relating to regularity in payment of undisputed statutory dues Textual information
[TextBlock] (35) [See below]
Textual information
Disclosure relating to disputed statutory dues [TextBlock] (36) [See below]
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (37) [See below]
Disclosure in auditors report relating to public offer and term loans used for Textual information
purpose for which those were raised (38) [See below]
Disclosure in auditors report relating to fraud by the company or on the Textual information
company by its officers or its employees reported during period (39) [See below]
Textual information
Disclosure in auditors report relating to managerial remuneration (40) [See below]
i. The Company
is not a Nidhi
Company; hence
Disclosure in auditors report relating to Nidhi Company clause (xii) of order
is not applicable to
the Company.
Textual information
Disclosure in auditors report relating to transactions with related parties (41) [See below]
51
i. The Company
has not made any
preferential
allotment or private
Disclosure in auditors report relating to preferential allotment or private
placement of shares
placement of shares or convertible debentures or fully or partly
convertible
debentures during
the year under audit.
Disclosure in auditors report relating to non-cash transactions with directors Textual information
or persons connected with him (42) [See below]
i. The Company
is not required to be
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] 1
01/04/2017
to
31/03/2018
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm Rakhecha & Co
Name of auditor signing report Anil Kumar
Firms registration number of audit firm 002990N
Membership number of auditor 518544
4866/1, Harbans
Address of auditors Street24 Ansari
Road Daryaganj
Permanent account number of auditor or auditor's firm AAKFR2643E
SRN of form ADT-1 C26349746
Date of signing audit report by auditors 03/09/2018
Date of signing of balance sheet by auditors 03/09/2018

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

i. In respect of fixed assets: (a) The Company has maintained proper records showing full particulars, including quantitative details
and situation of fixed assets. (b) The Fixed Assets have been physically verified by the management in a phased periodical manner at reasonable
interval, 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 physical verification. (c) According to the information & explanations given to us & the records examined by us, we report that,
the title deeds of immovable property comprising of Leasehold Land are held in the name of Company as at the balance sheet date. The title deeds
of immovable properties are held in the name of Company, as verified from the photocopies of original title deeds. During the reporting financial
year company has entered in to an agreement to sale of land situated at Plot No. F-37, Riico Industrial Area, EPIP, Neemrana, Dist. - Alwar,
Rajasthan 301705 against which advance amounting to Rs. 20 lacs has been received and same has been shown under head “other current
liabilities” to the financial statement. In our opinion & according to information and explanations given to us, there is no impact on going concern
of the company due to disposal of the aforesaid land.
52
Disclosure relating to physical verification and material discrepancies of fixed assets

(a) The Fixed Assets have been physically verified by the management in a phased periodical manner at reasonable interval, 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 physical
verification.
Disclosure relating to title deeds of immovable properties

According to the information & explanations given to us & the records examined by us, we report that, the title deeds of immovable property
comprising of Leasehold Land are held in the name of Company as at the balance sheet date. The title deeds of immovable properties are held in
the name of Company, as verified from the photocopies of original title deeds. During the reporting financial year company has entered in to an
agreement to sale of land situated at Plot No. F-37, Riico Industrial Area, EPIP, Neemrana, Dist. - Alwar, Rajasthan 301705 against which
advance amounting to Rs. 20 lacs has been received and same has been shown under head “other current liabilities” to the financial statement. In
our opinion & according to information and explanations given to us, there is no impact on going concern of the company due to disposal of the
aforesaid land.
Disclosure in auditors report relating to inventories

i. In respect of its inventories: (a) In our opinion the procedures of physical verification of inventories followed by the management
were reasonable and adequate in relation to the size of the Company and the nature of its business; (b) The Company has maintained proper
records of its inventories. We are informed that the discrepancies identified on physical verification of inventories as compared to book records
were not material and has been properly dealt with in the books of account.
Disclosure in auditors report relating to loans

i. In our opinion and according to information and explanations given to us, the Company has not granted any loans, secured or unsecured, to
companies, firms, Limited Liability Partnerships or other parties covered in the register maintained under section 189 of the Act. Accordingly, the
provisions of clause 3(iii) (a), (b) and (c) of the Order are not applicable to the Company and hence not commented upon.
Disclosure about loans granted to parties covered under section 189 of companies act
Disclosure relating to terms and conditions of loans granted

53
Disclosure regarding receipt of loans granted

Disclosure regarding terms of recovery of loans granted

Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
i. The Company has not granted any loans or provided any guarantees or security to the parties covered under Section 185 of the Act during
the reporting financial year. The Company has not made any investment or loans or guarantee or security provided to the parties covered under
section 186. Accordingly, paragraph 3(iv) of the Order is not applicable to the Company.
Disclosure in auditors report relating to deposits accepted

i. According to the information & explanations given to us, the Company has not accepted any deposits from the public in accordance with
the provisions of section 73 to 76 of the Act and the rules framed there under. Accordingly, the provisions of clause 3(v) of the Order are not
applicable to the Company and hence not commented upon.
Disclosure in auditors report relating to maintenance of cost records

In our opinion and according to the information and explanations given to us and pursuant to the rules prescribed by Central Government for
maintenance of cost records under sub section 1 of Section 148 of the Act, the prescribed accounts and records are not required to maintain by the
company. Accordingly, paragraph 3(vi) of the Order is not applicable
54
Disclosure in auditors report relating to statutory dues [Text Block]

i. According to the information & explanations given to us, in respect of statutory dues:
(a) The Company has been regular in depositing with appropriate authorities undisputed statutory dues including provident fund, income tax,
sales tax, custom duty, excise duty, value added tax, Goods and Service Tax, cess and other material statutory dues applicable to it. As explained
to us, the Company did not have any dues on account of employee’s state insurance.
(b) According to the information & explanation given to us, no amounts payable in respect of provident fund, income tax, sales tax, custom
duty, excise duty, value added tax, Goods and Service Tax, cess and other material statutory dues were outstanding at the year end, for a period
of more than six months from the date they became payable.
(c) According to the information & explanation given to us, there is no dues of income tax, Sales Tax, Service Tax, Value Added Tax, Goods
and Service Tax, Excise Duty, Custom Duty on account of any disputes except as specified in the note no. 30.01 to the financial statement.
Disclosure relating to regularity in payment of undisputed statutory dues [Text Block]

55
Disclosure relating to disputed statutory dues [Text Block]

Disclosure in auditors report relating to default in repayment of financial dues

i. According to the information & explanations given to us, in respect of statutory dues: (a) The Company has been regular in depositing
with appropriate authorities undisputed statutory dues including provident fund, income tax, sales tax, custom duty, excise duty, value added tax,
Goods and Service Tax, cess and other material statutory dues applicable to it. As explained to us, the Company did not have any dues on account
of employee’s state insurance. (b) According to the information & explanation given to us, no amounts payable in respect of provident fund,
income tax, sales tax, custom duty, excise duty, value added tax, Goods and Service Tax, cess and other material statutory dues were outstanding
at the year end, for a period of more than six months from the date they became payable. (c) According to the information & explanation given
to us, there is no dues of income tax, Sales Tax, Service Tax, Value Added Tax, Goods and Service Tax, Excise Duty, Custom Duty on account of
any disputes except as specified in the note no. 30.01 to the financial statement.
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
i. In our opinion and according to the information and explanation given to us, the Company has not raised any money by way of initial offer
except term loan, further term loans have been applied for the purposes for which they were obtained.
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
i. According to the information and explanations given to us, no fraud by the Company or fraud on the Company by its officer or employees
has been noticed or reported during the year under review.
Disclosure in auditors report relating to managerial remuneration

i. According to the information & explanations given by the management, the managerial remuneration has been paid / provided in
accordance with the requisite approvals mandated by the provisions of Section 197 read with Schedule V to the Companies Act, 2013.
56
Disclosure in auditors report relating to transactions with related parties

According to the information & explanations given to us & based on our examination of the records of the Company, transactions with related
parties are in compliance with sections 177 & 188 of the act where applicable & details of such transactions have been disclosed in the financial
statement as required by the applicable accounting standards
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 transactions with directors or person connected with him. Accordingly clause (xv) of paragraph 3 of the order is not
applicable
57
Disclosure in auditor’s report explanatory [Text Block]
INDEPENDENT AUDITORS’ REPORT
TO THE MEMBERS OF DUGAR OVERSEAS PRIVATE LIMITED
REPORT ON THE AUDIT OF THE FINANCIAL STATEMENTS
We have audited the accompanying financial statements of DUGAR OVERSEAS PRIVATE LIMITED (“the Company”) which comprise the
Balance Sheet as at 31st March 2018, & the Statement of Profit and Loss and Cash Flow Statement for the year then ended, and a summary of
significant accounting policies and other explanatory information (herein after referred to as “financial statements”).
Management’s Responsibility for the Financial Statements
The Company’s Board of Directors is responsible for the matters stated in section 134(5) of Companies Act, 2013(“the Act”) with respect to the
preparation of these Financial statements that give a true and fair view of the financial position, financial performance and cash flows of the
Company in accordance with the accounting principles generally accepted in India, including the Accounting Standards specified under section
133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014.
58
This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the
assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting
policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal
financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the
preparation and presentation of the financial statements that give a true and fair view and are free from material misstatement, whether due to
fraud or error.
In preparing the financial statements, management is responsible for assessing the company’s ability to continue as a going concern, disclosing, as
applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the
company or to cease operations, or has no realistic alternative but do so.
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 issued by ICAI as 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 of material misstatement.
59
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures
selected depend upon the auditor’s judgment, including the assessment of risks of material misstatement of the financial statements, whether due
to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the Company’s preparation and fair
presentation of the financial statements 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 financial statement.
Opinion
In our opinion and to the best of our information and according to the explanations given to us, the 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:
i. in the case of the Balance Sheet, of the state of affairs of the Company as at 31 March 2018;
ii. in the case of the Statement of Profit and Loss, of the profit for the year ended on that date; and
iii. In the case of Cash Flow statement, of the cash flows for the year ended on that date.
60
Report on Other Legal and Regulatory Requirements:
1. As required by the Companies ( Auditor’s Report ) Order, 2016 (“ the Order”) issued by the Central Government of India in terms of Sub
section 11 of Section 143 of the Act, we give in the Annexure A statement on the matters specified in paragraphs 3 and 4 of the Order , to the
extent applicable.
2. As required by section 143(3) of the Act, we report that:
a. We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purpose of our audit
b. In our opinion, proper books of account as required by law have been kept by the Company so far as appears from our examination of those
books.
c. The Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this Report are in agreement with the books
of account.
d. In our opinion, the Financial Statements comply with the Accounting Standards specified under section 133 of the Act, read with Rule 7 of
the Companies (Accounts) Rules, 2014.
e. On the basis of written representations received from the directors as on 31 March 2018 taken on record by the Board of Directors, none of
the directors is disqualified as on 31 March 2018, from being appointed as a director in terms of section 164(2) of the Act.
f. With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness of
such controls, refer to our separate reports in “Annexure B”
g. With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditors )
Rules, 2014, in our opinion and to the best of our information and according to the explanation given to us :
61
i. the Company has disclosed pending litigations which may have impact on its financial statement. (Refer Note No.
30.01 to the financial statements);
ii. the Company has made provision, as required under the applicable law or accounting standards, for material
foreseeable losses, if any on long term contracts including derivatives contracts;
iii. the Company is not required to transfer any amount to Investors Education & Protection fund;
iv. The disclosures regarding details of specified bank notes held and transacted during 8th November, 2016 to 30th
December, 2016 has not been made since the requirement does not pertain to financial year ended 31 March 2018.
For RAKHECHA & CO.
Chartered Accountants
Firm Registration Number: 002990N
62
(Anil Kumar)
Partner
Membership No. 518544
Place: New Delhi
Dated:
63
ANNEXURE “A” TO THE INDEPENDENT AUDITORS’ REPORT
Referred to in paragraph 1 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date
On the basis of such checks as we considered appropriate and according to the information and explanation given to us during the course of our
audit, we report that:
i. In respect of fixed assets:
(a) The Company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets.
(b) The Fixed Assets have been physically verified by the management in a phased periodical manner at reasonable interval, 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 physical
verification.
(c) According to the information & explanations given to us & the records examined by us, we report that, the title deeds of immovable property
comprising of Leasehold Land are held in the name of Company as at the balance sheet date. The title deeds of immovable properties are held in
the name of Company, as verified from the photocopies of original title deeds. During the reporting financial year company has entered in to an
agreement to sale of land situated at Plot No. F-37, Riico Industrial Area, EPIP, Neemrana, Dist. - Alwar, Rajasthan 301705 against which
advance amounting to Rs. 20 lacs has been received and same has been shown under head “other current liabilities” to the financial statement. In
our opinion & according to information and explanations given to us, there is no impact on going concern of the company due to disposal of the
aforesaid land.
ii. In respect of its inventories:
(a) In our opinion the procedures of physical verification of inventories followed by the management were reasonable and adequate in relation
to the size of the Company and the nature of its business;
(b) The Company has maintained proper records of its inventories. We are informed that the discrepancies identified on physical verification of
inventories as compared to book records were not material and has been properly dealt with in the books of account.
iii. In our opinion and according to information and explanations given to us, the Company has not granted any loans, secured or unsecured, to
64
iv. The Company has not granted any loans or provided any guarantees or security to the parties covered under Section 185 of the Act during
the reporting financial year. The Company has not made any investment or loans or guarantee or security provided to the parties covered under
section 186. Accordingly, paragraph 3(iv) of the Order is not applicable to the Company.
v. According to the information & explanations given to us, the Company has not accepted any deposits from the public in accordance with the
provisions of section 73 to 76 of the Act and the rules framed there under. Accordingly, the provisions of clause 3(v) of the Order are not
applicable to the Company and hence not commented upon.
vi. In our opinion and according to the information and explanations given to us and pursuant to the rules prescribed by Central Government for
maintenance of cost records under sub section 1 of Section 148 of the Act, the prescribed accounts and records are not required to maintain by the
company. Accordingly, paragraph 3(vi) of the Order is not applicable.
vii. According to the information & explanations given to us, in respect of statutory dues:
viii. The Company generally not in default of repayment of loans or borrowings to financial institution, bank or Government. The Company has
not issued any debentures during the year under review.
ix. In our opinion and according to the information and explanation given to us, the Company has not raised any money by way of initial offer
except term loan, further term loans have been applied for the purposes for which they were obtained.
x. According to the information and explanations given to us, no fraud by the Company or fraud on the Company by its officer or employees
has been noticed or reported during the year under review.
65
xi. According to the information & explanations given by the management, the managerial remuneration has been paid / provided in accordance
with the requisite approvals mandated by the provisions of Section 197 read with Schedule V to the Companies Act, 2013.
xii. The Company is not a Nidhi Company; hence clause (xii) of order is not applicable to the Company.
xiii. According to the information & explanations given to us & based on our examination of the records of the Company, transactions with
related parties are in compliance with sections 177 & 188 of the act where applicable & details of such transactions have been disclosed in the
financial statement as required by the applicable accounting standards;
xiv. The Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the
year under audit.
xv. 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 transactions with directors or person connected with him. Accordingly clause (xv) of paragraph 3 of the order is not
applicable;
xvi. The Company is not required to be registered under section 45-IA of the Reserve Bank of India Act, 1934.
For RAKHECHA & CO.
(Anil Kumar)
Partner
Place: New Delhi
Dated:
66
ANNEXURE “B” TO THE INDEPENDENT AUDITORS’ REPORT
Report on the Internal Financial Control over Financial Reporting under Clause (i) of Sub section 3 of Section 143 of the Companies Act, 2013.
We have audited the Internal Financial Controls over financial reporting of the Company as of 31 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
67
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 the Guidance Note on Audit of
Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the
design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and
efficient conduct of its business including adherence to Company's policies, the safeguarding of its assets, the prevention and detection of frauds
and errors, the accuracy and completeness of the accounting records and the timely preparation of reliable financial information, as required under
the Companies Act, 2013.
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 the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the 'Guidance
Note') issued by the Institute of Chartered Accountants of India and the Standards on Auditing prescribed under Section 143(10) of the
Companies Act 2013, to the extent applicable to an audit of internal financial control. Those Standards and the Guidance Note require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial
controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of
internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and
operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor’s judgment, including the
assessment of the risks of material misstatement of the 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.
68
Meaning of Internal Financial Controls over Financial Reporting
A Company’s internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
A Company’s internal financial controls over financial reporting includes those policies and procedures that
(1) pertains to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of
the Company;
(2)provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the Company are being made only in accordance with
authorizations of management and directors of the Company ; and
(3) provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition, use, or disposition of the Company’s assets
that could have a material effect on the financial statements.
Inherent Limitations of Internal Financial Controls over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation
of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial
reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
deteriorate.
69
Opinion
In our opinion, to the best of our information and according to the explanations given to us, the Company has, in all material respects, adequate
internal financial controls systems over financial reporting and such internal financial controls over financial reporting were operating effectively
as at March 31, 2018, based on the internal control over financial reporting criteria established by the Company considering the essential
components of internal control stated in the Guidance Note on Audit of internal Financial controls Over Financial Reporting issued by the
Institute of Chartered Accountants of India. We limited our internal control testing to those control which relates to financial control and
compliance and we did not evaluate all internal controls relevant to ensuring efficient operation. Because of inherent limitation in internal control,
misstatement due to error or fraud, losses or non-compliance may anyway occur and not to be detected. We also caution that projecting our
evaluation to future periods is subject to the risk that controls may become inadequate because of changes in conditions or that the degree of
compliance with control may deteriorate.
For RAKHECHA & CO.
70
(Anil Kumar)
Partner
Place: New Delhi
Dated:
[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
71
[100100] Balance sheet

31/03/2018 31/03/2017
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 5,27,77,800 5,27,77,800
Reserves and surplus 9,31,62,813.69 7,65,86,794.04
Total shareholders' funds 14,59,40,613.69 12,93,64,594.04
Share application money pending allotment 0 0
Non-current liabilities [Abstract]
Long-term borrowings 3,71,44,902 4,18,32,890.04
Deferred tax liabilities (net) 1,35,58,630 1,18,63,961
Other long-term liabilities 0 0
Long-term provisions 0 0
Total non-current liabilities 5,07,03,532 5,36,96,851.04
Current liabilities [Abstract]
Short-term borrowings 24,33,58,756.98 24,29,52,617.78
Trade payables 3,24,16,830.45 4,42,87,957.8
Other current liabilities 9,04,76,396.7 12,53,74,883.31
Short-term provisions 64,94,363 62,93,601
Total current liabilities 37,27,46,347.13 41,89,09,059.89
Total equity and liabilities 56,93,90,492.82 60,19,70,504.97
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 16,10,14,006.02 15,11,83,003.41
Intangible assets 1,53,662.7 91,920
Tangible assets capital work-in-progress 5,61,215.59 31,87,518.92
Total fixed assets 16,17,28,884.31 15,44,62,442.33
Non-current investments 39,000 39,000
Long-term loans and advances 48,20,996 52,60,337
Other non-current assets 46,02,688 43,79,898
Total non-current assets 17,11,91,568.31 16,41,41,677.33
Current assets [Abstract]
Current investments 0 0
Inventories 14,60,33,662.25 16,58,98,884
Trade receivables 19,98,59,720.22 20,68,34,407.73
Cash and bank balances 3,56,06,247.12 3,86,91,125.6
Short-term loans and advances 1,42,00,567.23 2,37,37,932.95
Other current assets 24,98,727.69 26,66,477.36
Total current assets 39,81,98,924.51 43,78,28,827.64
Total assets 56,93,90,492.82 60,19,70,504.97
72
[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 Nagraj Manoj
Last name of director Dugar Dugar
Designation of director Director Managing Director
Director identification number of director 00437483 00549518
Date of signing of financial statements by director 03/09/2018 03/09/2018
73
[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 2,52,92,265.65 2,19,13,466.85
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 3,10,77,752.3 3,27,54,458.38
Adjustments for depreciation and amortisation expense 1,29,73,481.94 1,30,02,228.22
Adjustments for impairment loss reversal of impairment loss
2,74,669.09 -15,47,433.36
recognised in profit or loss
Adjustments for unrealised foreign exchange losses gains -13,91,577.51 -66,01,196.74
Other adjustments for which cash effects are investing or
-21,50,197 -22,41,736.84
financing cash flow
Total adjustments to profit (loss) 4,07,84,128.82 3,53,66,319.66
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories 1,98,65,221.75 -4,71,70,355.07
Adjustments for decrease (increase) in trade receivables 69,74,687.51 17,32,713.86
Adjustments for decrease (increase) in other current assets 3,46,965.17 -9,86,616.02
Adjustments for increase (decrease) in trade payables -1,18,71,127.35 -55,50,312
Adjustments for increase (decrease) in other current liabilities 3,13,38,452.37 96,43,144.36
Adjustments for provisions -5,94,799 8,61,862
Total adjustments for working capital 4,60,59,400.45 -4,14,69,562.87
Total adjustments for reconcile profit (loss) 8,68,43,529.27 -61,03,243.21
Net cash flows from (used in) operations 11,21,35,794.92 1,58,10,223.64
Income taxes paid (refund) 49,63,591.5 45,65,539
Net cash flows from (used in) operating activities before extraordinary
10,71,72,203.42 1,12,44,684.64
items
Net cash flows from (used in) operating activities 10,71,72,203.42 1,12,44,684.64
Cash flows from used in investing activities [Abstract]
Proceeds from sales of tangible assets 81,400 21,66,000
Purchase of tangible assets 2,05,95,993.01 4,73,67,454.27
Proceeds from sales of intangible assets 48,73,515.52 1,96,85,245.66
Purchase of intangible assets 0 2,96,76,000
Interest received 21,50,197 22,41,736.84
Net cash flows from (used in) investing activities before extraordinary
-1,34,90,880.49 -5,29,50,471.77
items
Net cash flows from (used in) investing activities -1,34,90,880.49 -5,29,50,471.77
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings 7,89,59,372.2 43,84,55,851.07
Repayments of borrowings 14,12,59,562.3 35,87,96,920.47
Other inflows (outflows) of cash -3,10,77,752.3 -3,27,54,458.38
Net cash flows from (used in) financing activities before extraordinary
-9,33,77,942.4 4,69,04,472.22
items
Net cash flows from (used in) financing activities -9,33,77,942.4 4,69,04,472.22
Net increase (decrease) in cash and cash equivalents before effect of
3,03,380.53 51,98,685.09
exchange rate changes
Effect of exchange rate changes on cash and cash equivalents [Abstract]
Effect of exchange rate changes on cash and cash equivalents 13,91,577.51 66,01,196.74
Net increase (decrease) in cash and cash equivalents 16,94,958.04 1,17,99,881.83
Cash and cash equivalents cash flow statement at end of period 1,61,19,326.11 1,44,24,368.06 26,24,486.23
74
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 70,00,000 [shares] 70,00,000 [shares] 70,00,000 [shares] 70,00,000
Value of shares authorised 7,00,00,000 7,00,00,000 7,00,00,000 7,00,00,000
Number of shares issued [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780
Value of shares issued 5,27,77,800 5,27,77,800 5,27,77,800 5,27,77,800
Number of shares subscribed and fully paid [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780
Value of shares subscribed and fully paid 5,27,77,800 5,27,77,800 5,27,77,800 5,27,77,800
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780
Total value of shares subscribed 5,27,77,800 5,27,77,800 5,27,77,800 5,27,77,800
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780
Value of shares called 5,27,77,800 5,27,77,800 5,27,77,800 5,27,77,800
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 5,27,77,800 5,27,77,800 5,27,77,800 5,27,77,800
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
75
Number of other issue of shares

arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
Decrease in number of shares during period
[Abstract]
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780 [shares] 52,77,780
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 5,27,77,800 5,27,77,800 5,27,77,800 5,27,77,800
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
Shares in company held by subsidiaries of its
ultimate holding company
Shares in company held by associates of its
holding company
Shares in company held by associates of its
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
76
Shares reserved for issue under options

and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
last five years
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0
77
Disclosure of classes of share capital [Table] ..(2)

Classes of share capital [Axis] Equity shares 1 [Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Equity Equity
Number of shares authorised [shares] 70,00,000 [shares] 70,00,000
Value of shares authorised 7,00,00,000 7,00,00,000
Number of shares issued [shares] 52,77,780 [shares] 52,77,780
Value of shares issued 5,27,77,800 5,27,77,800
Number of shares subscribed and fully paid [shares] 52,77,780 [shares] 52,77,780
Value of shares subscribed and fully paid 5,27,77,800 5,27,77,800
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 52,77,780 [shares] 52,77,780
Total value of shares subscribed 5,27,77,800 5,27,77,800
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 52,77,780 [shares] 52,77,780
Value of shares called 5,27,77,800 5,27,77,800
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 5,27,77,800 5,27,77,800
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 52,77,780 [shares] 52,77,780
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
Amount of bonus issue during period 0 0
Amount of rights issue during period 0 0
78
Amount of private placement issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
Amount of preferential allotment issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 5,27,77,800 5,27,77,800
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
without payment being received in cash during last five years
Aggregate number of fully paid-up shares issued by way of bonus shares during last
five years
Aggregate number of shares bought back during last five years [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
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]
Number of shares held in company [shares] 5,44,490 [shares] 5,44,490 [shares] 4,30,020 [shares] 13,80,020
79
31/03/2018 31/03/2017 31/03/2018 31/03/2017
company [Abstract]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
company [Abstract]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
company [Abstract]
Number of shares held in company [shares] 6,35,000 [shares] 0 [shares] 3,15,000 [shares] 0
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
company [Abstract]
Type of share EQUITY EQUITY EQUITY EQUITY
SUMIT SUMIT
Name of shareholder MANOJ DUGAR MANOJ DUGAR
KHANDELWAL KHANDELWAL
PAN of shareholder AAJPD8709J AAJPD8709J AAGPK5095B AAGPK5095B
Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Percentage of shareholding in company 10.32% 10.32% 8.15% 26.15%
80
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
company [Abstract]
MONIKA
Name of shareholder PANDITA
MONIKA PANDITA SANJAY JAIN SANJAY JAIN
PAN of shareholder AKVPP3656L AKVPP3656L ACJPJ6988K ACJPJ6988K

shareholder
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
company [Abstract]
NOBLEX CREATION NOBLEX CREATION
Name of shareholder NAGRAJ DUGAR NAGRAJ DUGAR
PRIVATE LIMITED PRIVATE LIMITED
CIN of shareholder U74899DL1995PTC065837 U74899DL1995PTC065837
PAN of shareholder AAGHN0133B AAGHN0133B
shareholder
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
company [Abstract]
SARLA MAHESH SARLA MAHESH PRITA SUMIT PRITA SUMIT
Name of shareholder KHANDELWAL KHANDELWAL KHANDELWAL KHANDELWAL
PAN of shareholder AHRPK7778F AHRPK7778F AAQPS7187Q AAQPS7187Q
shareholder
Number of shares held in company [shares] 6,35,000 [shares] 0 [shares] 3,15,000 [shares] 0
81

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
Whether reduction in capital done during year No No
Whether money raised from public offering during year No No
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Securities premium account [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 1,65,76,019.65 1,44,41,677.85 0 0
Other additions to reserves 0 0 0 0
Total additions to reserves 1,65,76,019.65 1,44,41,677.85 0 0
Total changes in reserves 1,65,76,019.65 1,44,41,677.85 0 0
Reserves at end of period 9,31,62,813.69 7,65,86,794.04 22,22,240 22,22,240

Securities premium General reserve
Components of reserves [Axis] Other reserves [Member]
account [Member] [Member]
01/04/2017 01/04/2016 01/04/2017
31/03/2016 to to to
31/03/2018 31/03/2017 31/03/2018
Profit (loss) for period 0 0 0
Other additions to reserves 0 0 0
Total additions to reserves 0 0 0
Total changes in reserves 0 0 0
Reserves at end of period 22,22,240 5,64,085.17 5,64,085.17 5,64,085.17

Components of reserves [Axis] General reserve [Member] Surplus [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 1,65,76,019.65 1,44,41,677.85
Other additions to reserves 0
Total additions to reserves 0 1,65,76,019.65 1,44,41,677.85
Total changes in reserves 0 1,65,76,019.65 1,44,41,677.85
Reserves at end of period 5,64,085.17 5,64,085.17 9,03,76,488.52 7,38,00,468.87
82

Components of reserves [Axis] Surplus [Member]
31/03/2016
Reserves at end of period 5,93,58,791.02
[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]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 2,65,26,895.42 2,83,33,322.07 1,06,18,006.58 1,34,99,567.97

Classification of borrowings [Axis] Term loans [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 2,65,26,895.42 2,83,33,322.07 26,89,001.76 3,55,900.52

Classification of borrowings [Axis] Term loans from banks [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 2,60,39,259.95 2,68,33,563.9 26,89,001.76 3,55,900.52

Classification of borrowings [Axis] Rupee term loans from banks [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 2,60,39,259.95 2,68,33,563.9 26,89,001.76 3,55,900.52
83

Classification of borrowings [Axis] Term loans from others [Member] Rupee term loans from others [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 4,87,635.47 14,99,758.17 4,87,635.47 14,99,758.17

Loans and advances from related parties
Classification of borrowings [Axis] Intercorporate borrowings [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 79,29,004.82 1,29,65,340.08 0 1,78,327.37

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Loans and advances from others
Classification of borrowings [Axis] Borrowings [Member]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 0 1,78,327.37 24,33,58,756.98 24,29,52,617.78

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]
31/03/2018 31/03/2017
Borrowings (A) 24,33,58,756.98 24,29,52,617.78
Footnotes
(A) Working Capital Loan from Bank: Cash Credit & Overdraft Facilities 130,362,284.93 128,507,308.01 Demand Loan 30,297,674.48 -
Letter of Credit 12,506,067.61 4,811,731.80 Buyer's Credit 70,192,729.96 109,633,577.97
84
[201000] Notes - Tangible assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
Classes of tangible assets [Axis] Land [Member]
[Member]
Owned and leased assets Owned and leased assets Assets held under lease
Sub classes of tangible assets [Axis]
[Member] [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]
Written Down Written Down
Depreciation method tangible assets - - - -
Value Value
as per
Useful lives or depreciation rates as per companies
NA NA NA NA companies act
tangible assets act 2013
2013

Classes of tangible assets [Axis] Buildings [Member] Plant and equipment [Member]
Owned and leased assets Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member]
[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
Depreciation method tangible assets - -
Value Value
- -
Useful lives or depreciation rates as per companies as per companies

NA NA NA NA
tangible assets act 2013 act 2013

Classes of tangible assets [Axis] Plant and equipment [Member] Furniture and fixtures [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
Written Down Written Down Written Down Written Down
Depreciation method tangible assets Value Value
- -
Value Value
as per
Useful lives or depreciation rates as per companies as per companies as per companies
NA NA companies act
tangible assets act 2013 act 2013 act 2013
2013
85

Classes of tangible assets [Axis] Vehicles [Member] Office equipment [Member]
Owned and leased assets Owned and leased 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
Depreciation method tangible assets - -
Value Value
- -
Useful lives or depreciation rates as per companies as per companies

NA NA NA NA
tangible assets act 2013 act 2013

Classes of tangible assets [Axis] Office equipment [Member] Computer equipments [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
Written Down Written Down Written Down Written Down
Depreciation method tangible assets Value Value
- -
Value Value
as per
Useful lives or depreciation rates as per companies as per companies as per companies
NA NA companies act
tangible assets act 2013 act 2013 act 2013
2013
86
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/04/2017 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 tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 2,31,16,392.96 4,68,96,964.49 2,31,16,392.96 4,68,96,964.49
assets
Depreciation tangible assets -1,29,29,321.26 -1,19,24,573.22 1,29,29,321.26 1,19,24,573.22
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
3,56,069.09 6,18,566.64 7,16,770 47,94,976.65 3,60,700.91 41,76,410.01
others
Total disposals tangible
3,56,069.09 6,18,566.64 7,16,770 47,94,976.65 3,60,700.91 41,76,410.01
assets
Other adjustments tangible
assets [Abstract]
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
98,31,002.61 3,43,53,824.63 2,23,99,622.96 4,21,01,987.84 1,25,68,620.35 77,48,163.21
assets
Tangible assets at end of period 16,10,14,006.02 15,11,83,003.41 21,65,90,546.71 19,41,90,923.75 5,55,76,540.69 4,30,07,920.34
87

Sub classes of tangible assets [Axis] Assets held under lease [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
[LineItems]
[Abstract]
business combinations tangible 4,32,841.6 0 4,32,841.6 0
assets
Depreciation tangible assets -1,36,895 -1,36,895 1,36,895 1,36,895
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,95,946.6 -1,36,895 4,32,841.6 0 1,36,895 1,36,895
assets
Tangible assets at end of period 1,20,68,883.6 1,17,72,937 1,28,47,641.6 1,24,14,800 7,78,758 6,41,863
88

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
[LineItems]
[Abstract]
business combinations tangible 2,26,83,551.36 4,68,96,964.49 2,26,83,551.36 4,68,96,964.49
assets
Depreciation tangible assets -1,27,92,426.26 -1,17,87,678.22 1,27,92,426.26 1,17,87,678.22
Impairment loss
tangible assets
[Abstract]
3,56,069.09 6,18,566.64 7,16,770 47,94,976.65 3,60,700.91 41,76,410.01
others
3,56,069.09 6,18,566.64 7,16,770 47,94,976.65 3,60,700.91 41,76,410.01
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
95,35,056.01 3,44,90,719.63 2,19,66,781.36 4,21,01,987.84 1,24,31,725.35 76,11,268.21
assets
89

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
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,95,946.6 -1,36,895 4,32,841.6 0 1,36,895 1,36,895
assets
90

Sub classes of tangible assets [Axis] Assets held under lease [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
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,95,946.6 -1,36,895 4,32,841.6 0 1,36,895 1,36,895
assets
91

Classes of tangible assets [Axis] Buildings [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
[LineItems]
[Abstract]
business combinations tangible 1,05,20,470.65 32,80,330 1,05,20,470.65 32,80,330
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
89,26,794.65 18,54,238 1,05,20,470.65 32,80,330 15,93,676 14,26,092
assets
92

Classes of tangible assets [Axis] Buildings [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
[LineItems]
[Abstract]
business combinations tangible 1,05,20,470.65 32,80,330 1,05,20,470.65 32,80,330
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
89,26,794.65 18,54,238 1,05,20,470.65 32,80,330 15,93,676 14,26,092
assets
93

Classes of tangible assets [Axis] Plant and equipment [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
[LineItems]
[Abstract]
business combinations tangible 29,34,966.22 3,92,77,874.49 29,34,966.22 3,92,77,874.49
assets
Depreciation tangible assets -70,86,306 -63,57,575.78 70,86,306 63,57,575.78
Impairment loss
tangible assets
[Abstract]
2,84,923 0 2,84,923 0 0 0
others
2,84,923 0 2,84,923 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-44,36,262.78 3,29,20,298.71 26,50,043.22 3,92,77,874.49 70,86,306 63,57,575.78
assets
94

Classes of tangible assets [Axis] Plant and equipment [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
[LineItems]
[Abstract]
business combinations tangible 29,34,966.22 3,92,77,874.49 29,34,966.22 3,92,77,874.49
assets
Impairment loss
tangible assets
[Abstract]
2,84,923 0 2,84,923 0 0 0
others
2,84,923 0 2,84,923 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-44,36,262.78 3,29,20,298.71 26,50,043.22 3,92,77,874.49 70,86,306 63,57,575.78
assets
95

Classes of tangible assets [Axis] Furniture and fixtures [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
[LineItems]
[Abstract]
business combinations tangible 23,77,423.1 3,65,989 23,77,423.1 3,65,989
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 1,546.88 0 1,546.88
others
0 0 0 1,546.88 0 1,546.88
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
19,56,653.1 1,80,749 23,77,423.1 3,64,442.12 4,20,770 1,83,693.12
assets
Tangible assets at end of period 35,23,874.22 15,67,221.12 44,82,756.22 21,05,333.12 9,58,882 5,38,112
96

Classes of tangible assets [Axis] Furniture and fixtures [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
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 1,546.88 0 1,546.88
others
0 0 0 1,546.88 0 1,546.88
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
19,56,653.1 1,80,749 23,77,423.1 3,64,442.12 4,20,770 1,83,693.12
assets
Tangible assets at end of period 35,23,874.22 15,67,221.12 44,82,756.22 21,05,333.12 9,58,882 5,38,112
97

Classes of tangible assets [Axis] Vehicles [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
[LineItems]
[Abstract]
business combinations tangible 57,77,859 30,01,578 57,77,859 30,01,578
assets
Depreciation tangible assets -29,01,689.6 -31,51,367 29,01,689.6 31,51,367
Impairment loss
tangible assets
[Abstract]
25,515.47 6,03,619.64 1,11,300 47,19,364 85,784.53 41,15,744.36
others
25,515.47 6,03,619.64 1,11,300 47,19,364 85,784.53 41,15,744.36
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
28,50,653.93 -7,53,408.64 56,66,559 -17,17,786 28,15,905.07 -9,64,377.36
assets
Tangible assets at end of period 85,82,231.9 57,31,577.97 2,24,52,859 1,67,86,300 1,38,70,627.1 1,10,54,722.03
98

Classes of tangible assets [Axis] Vehicles [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
[LineItems]
[Abstract]
business combinations tangible 57,77,859 30,01,578 57,77,859 30,01,578
assets
Impairment loss
tangible assets
[Abstract]
25,515.47 6,03,619.64 1,11,300 47,19,364 85,784.53 41,15,744.36
others
25,515.47 6,03,619.64 1,11,300 47,19,364 85,784.53 41,15,744.36
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
28,50,653.93 -7,53,408.64 56,66,559 -17,17,786 28,15,905.07 -9,64,377.36
assets
Tangible assets at end of period 85,82,231.9 57,31,577.97 2,24,52,859 1,67,86,300 1,38,70,627.1 1,10,54,722.03
99

Classes of tangible assets [Axis] Office equipment [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
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
45,630.62 5,709 3,20,547 45,860.26 2,74,916.38 40,151.26
others
45,630.62 5,709 3,20,547 45,860.26 2,74,916.38 40,151.26
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
3,06,993.41 2,31,663 6,30,823.69 6,14,033.74 3,23,830.28 3,82,370.74
assets
Tangible assets at end of period 15,76,414.08 12,69,420.67 41,12,700.9 34,81,877.21 25,36,286.82 22,12,456.54
100

Classes of tangible assets [Axis] Office equipment [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
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
45,630.62 5,709 3,20,547 45,860.26 2,74,916.38 40,151.26
others
45,630.62 5,709 3,20,547 45,860.26 2,74,916.38 40,151.26
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
3,06,993.41 2,31,663 6,30,823.69 6,14,033.74 3,23,830.28 3,82,370.74
assets
101

Classes of tangible assets [Axis] Computer equipments [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
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 9,238 0 28,205.51 0 18,967.51
others
0 9,238 0 28,205.51 0 18,967.51
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-69,776.3 57,179.56 1,21,461.7 2,83,093.49 1,91,238 2,25,913.93
assets
102

Classes of tangible assets [Axis] Computer equipments [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
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 9,238 0 28,205.51 0 18,967.51
others
0 9,238 0 28,205.51 0 18,967.51
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-69,776.3 57,179.56 1,21,461.7 2,83,093.49 1,91,238 2,25,913.93
assets

01/04/2017
to
31/03/2018
Disclosure of notes on tangible assets explanatory [TextBlock]
Disclosure of accounting policy on tangible assets [TextBlock] [See below]
103
Disclosure of accounting policy on tangible assets [Text Block]

Property, Plant And Equipment
Tangible Property, Plant And Equipment:
Tangible Property, Plant And Equipment are stated at cost net of recoverable taxes, trade discounts, rebates and include amounts added on
revaluation, less accumulated depreciation and impairment loss, if any. The cost of Tangible Property, Plant And Equipment comprises its
purchase price, borrowing cost and any cost directly attributable to bringing the asset to its working condition for its intended use, net charges on
foreign exchange contracts and adjustments arising from exchange rate variations attributable to the assets.
Subsequent expenditures related to an item of Tangible Property, Plant And Equipment are added to its book value only if they increase the
future benefits from the existing asset beyond its previously assessed standard of performance.
Tangible Property, Plant And Equipment not ready for the intended use on the date of Balance Sheet are disclosed as " Capital Work in
Progress".
Items of tangible Property, Plant And Equipment that have been retired from active use, if any, and are held for disposal, if any, are stated at the
lower of their net book value and net realisable value. Any expected loss is recognised immediately in the Statement of Profit & Loss.
Losses arising from the retirement of, and gain or losses arising from disposal of tangible Property, Plant And Equipmentwhich are carried at
cost are recognised in the Statement of Profit and Loss.
Depreciation on Fixed Assets is provided to the extent of depreciable amount on the Written Down Value (WDV) Method except in case of
assets pertaining to manufacturing units where depreciation is provided on Straight Line Method (SLM). Depreciation is provided based on
useful life of the assets as prescribed in Schedule II to the Companies Act, 2013.
104
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 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 intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
business combinations 1,05,903.38 11,59,575 1,05,903.38 11,59,575
intangible assets
Total additions to
1,05,903.38 11,59,575 1,05,903.38 11,59,575
intangible assets
Amortization intangible assets -44,160.68 -10,77,655 44,160.68 10,77,655
Impairment loss
loss intangible assets
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
0 0 0 0
intangible assets
Total changes in intangible
61,742.7 81,920 1,05,903.38 11,59,575 44,160.68 10,77,655
assets
Intangible assets at end of period 1,53,662.7 91,920 13,15,478.38 12,09,575 11,61,815.68 11,17,655
105

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated 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
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
1,05,903.38 11,59,575 1,05,903.38 11,59,575
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
61,742.7 81,920 1,05,903.38 11,59,575 44,160.68 10,77,655
assets
106

Classes of intangible assets [Axis] Other 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
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
1,05,903.38 11,59,575 1,05,903.38 11,59,575
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
61,742.7 81,920 1,05,903.38 11,59,575 44,160.68 10,77,655
assets
107

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
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
1,05,903.38 11,59,575 1,05,903.38 11,59,575
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
61,742.7 81,920 1,05,903.38 11,59,575 44,160.68 10,77,655
assets
108

Classes of intangible assets [Axis] Other intangible assets, others [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
[LineItems]
Nature of other intangible assets 0 0 0 0 0 0
[Abstract]
[Abstract]
intangible assets
Total additions to
1,05,903.38 11,59,575 1,05,903.38 11,59,575
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
61,742.7 81,920 1,05,903.38 11,59,575 44,160.68 10,77,655
assets
109

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
[LineItems]
Nature of other intangible assets 0 0 0 0 0 0
[Abstract]
[Abstract]
intangible assets
Total additions to
1,05,903.38 11,59,575 1,05,903.38 11,59,575
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
61,742.7 81,920 1,05,903.38 11,59,575 44,160.68 10,77,655
assets
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets Other intangible assets, others
[Member] [Member]
Internally generated and other Internally generated and other Internally generated and other
Sub classes of intangible assets [Axis] than internally generated than internally generated than internally generated
intangible assets [Member] intangible 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
NA NA NA NA NA NA
intangible assets
Description of amortization method
- - - - - -
used
110
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 NA NA
Description of amortization method used Written Down Value Written Down Value

01/04/2017
to
31/03/2018
Disclosure of notes on intangible assets explanatory [TextBlock] [See below]
Disclosure of notes on intangible assets explanatory [Text Block]

Intangible Assets:
Intangible assets are stated at acquisition cost, net of accumulated amortisation and accumulated impairment losses, if any. Intangible assets are
amortised on a straight line basis as per rates mentioned below:
Assets Class Rate of amortisation
Computer Software 20 %
Trade Mark 20 %
[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] 1
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [LineItems]
Investment in public Investment in public
Type of non-current investments sector equity sector equity
instruments instruments
Class of non-current investments Trade investments Trade investments
Non-current investments 39,000 39,000
Name of body corporate in whom investment has been made VIJAYA BANK VIJAYA BANK
Number of shares of non-current investment made in body corporate [shares] 3,900 [shares] 3,900

31/03/2018 31/03/2017
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 39,000 39,000
Market value of quoted non-current investments 2,02,995 2,67,150
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
111
[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]
Provisions for employee benefits [Abstract]
Provision leave encashment 6,38,632 3,65,547
Provision other employee related liabilities 97,257 2,74,263
Total provisions for employee benefits 7,35,889 6,39,810
Provision for corporate tax [Abstract]
Provision for other tax 57,58,474 56,53,791
Total provision for corporate tax 57,58,474 56,53,791
CSR expenditure provision 0 0
Total provisions 64,94,363 62,93,601
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Loans and advances [Member] Capital advances [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured 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 48,20,996 52,60,337 14,50,000 10,07,632
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 48,20,996 52,60,337 14,50,000 10,07,632
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
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
112

Classification of loans and advances [Axis] Security deposits [Member] Other loans and advances [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
0 0 0 0
advances
[Abstract]
0 0 0 0
0 0 0 0
director

Classification of loans and advances [Axis] MAT credit entitlement [Member] Other taxes receivable [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
0 0 0 0
advances
[Abstract]
0 0 0 0
0 0 0 0
director
113

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Other loans and advances, others
Classification of loans and advances [Axis] Loans and advances [Member]
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Loans and advances, gross (A) 10,21,000 0 1,42,00,567.23 2,37,37,932.95
0 0 0 0
advances
Loans and advances 10,21,000 0 1,42,00,567.23 2,37,37,932.95
[Abstract]
0 0 0 0
0 0 0 0
director
Footnotes
(A) Income tax paid under protest Income tax paid under protest

Classification of loans and advances [Axis] Other loans and advances [Member] Prepaid expenses [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Loans and advances, gross 1,42,00,567.23 2,37,37,932.95 26,10,299.61 9,11,557.55
0 0 0 0
advances
Loans and advances 1,42,00,567.23 2,37,37,932.95 26,10,299.61 9,11,557.55
[Abstract]
0 0 0 0
0 0 0 0
director
114

Other loans and advances, others
Classification of loans and advances [Axis]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2018 31/03/2017
Loans and advances, gross 1,15,90,267.62 2,28,26,375.4
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 1,15,90,267.62 2,28,26,375.4
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Loans and advances due by firms in which any director is partner 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 19,98,59,720.22 20,68,34,407.73 19,98,59,720.22 20,68,34,407.73
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 19,98,59,720.22 20,68,34,407.73 19,98,59,720.22 20,68,34,407.73
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
115
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 14,60,33,662.25 16,58,98,884 2,50,21,306.49 1,62,46,622.47
Goods in transit 1,18,24,234.72 1,18,59,394.92
Textual information Textual information Textual information Textual information
Mode of valuation (46) [See below] (47) [See below] (48) [See below] (49) [See below]

Classification of inventories [Axis] Work-in-progress [Member] Finished goods [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 2,97,951.12 27,87,786.47 2,98,06,407.22 2,78,95,075.89
Goods in transit 1,18,24,234.72 1,18,59,394.92

Classification of inventories [Axis] Stock-in-trade [Member] Stores and spares [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 5,28,47,950.74 9,12,39,762.21 8,62,846.96 7,37,927.79
116

Classification of inventories [Axis] Other inventories [Member] Scrap [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 2,53,72,965 1,51,32,314.25 2,85,840 0
Packing Packing
Nature of other inventories Materials,consumable Materials,consumable
stores, stores,

Classification of inventories [Axis] Other inventories, others [Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Inventories 2,50,87,125 1,51,32,314.25
Textual information Textual information
Mode of valuation (62) [See below] (63) [See below]
Textual information Textual information
Nature of other inventories (64) [See below] (65) [See below]
117

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
Current maturities of long-term debt 2,63,35,850.86 8,43,54,192.12
Interest accrued but not due on borrowings 7,58,426.16 12,07,572.2
Interest accrued and due on borrowings 3,835 5,29,229.11
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Service tax payable 0 5,90,137
VAT payable 0 35,93,546.95
Excise duty payable 0 3,91,342.28
Taxes payable other tax 2,23,65,339.8 23,58,634
Security deposits refundable, current 2,53,077.3 0
Total deposits refundable current 2,53,077.3 0
Public deposit payable, current 0 0
Total other payables, current 2,26,18,417.1 69,33,660.23
Advance received from customers 27,32,269.65 25,02,323.02
Other advance received 20,00,000 0
Accrued salary payable 45,10,823.93 36,65,321.06
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 3,15,16,774 2,61,82,585.57
Total other current liabilities 9,04,76,396.7 12,53,74,883.31
Other non-current assets, others (A) 46,02,688

43,79,898
Total other non-current assets 46,02,688 43,79,898

Fixed deposit of Rs. Fixed deposit of Rs.
13,69,000.00 is being 13,69,000.00 is being
held with Bank against held with Bank against
Nature of other non-current assets, others Bank Guarantee given to Bank Guarantee given to
Custom Department with Custom Department with
maturity period of more maturity period of more
than 12 months. than 12 months.
Disclosure of notes on trade receivables explanatory [TextBlock] [See below]
Aggregate amount of trade receivables outstanding for period
2,25,83,952.79 1,68,00,535.48
exceeding six months
Disclosure of notes on cash and bank balances explanatory [TextBlock] [See below]
Fixed deposits with banks 0 0
Other deposits with banks 4,06,503.04 48,05,766.85
Other balances with banks 1,52,32,035.08 91,52,183.93
Total balance with banks 1,56,38,538.12 1,39,57,950.78
Cash on hand 2,62,997 2,75,072
Others 2,17,790.99 1,91,345.28
Total cash and cash equivalents 1,61,19,326.11 1,44,24,368.06
Other bank balances 1,94,86,921.01 2,42,66,757.54
Total cash and bank balances 3,56,06,247.12 3,86,91,125.6
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 (B) 24,98,727.69

26,66,477.36
Total other current assets 24,98,727.69 26,66,477.36
118
Footnotes
(A) Fixed deposits with banks 1,369,000.00 1,462,679.00 Interest accrued on fixed deposits/ NSC 412,040.00 300,071.00 Key Man
Insurance Policy 2,821,648.00 2,617,148.00
(B) Interest Accrued on Fixed Deposit/ NSC 27,246.00 635,381.34 Interest Accrued but not due on Fixed Deposit/ RD/ NSC 174,803.69
200,069.02 Interest Receivable on Security Deposit 51,664.50 81,698.00 Advance Income Tax 2,000,000.00 1,500,000.00 TCS
Receivables 31,491.00 24,000.00 TDS Receivable 213,522.50 225,329.00
Mode of valuation
Raw materials, Packing Material & other consumables are valued at the lower of cost and net realisable value. Cost is computed on a "First In
First Out" basis. However, materials and other items held for use in the production of inventories are not written down below cost if the finished
products in which they will be incorporated are expected to be sold at or above cost.
Mode of valuation
Mode of valuation
Mode of valuation
Mode of valuation
Finished goods and work-in-progress including rework are valued at cost or net realisable value, whichever is lower. The net realisable value is
the estimated selling price in the ordinary course of business less the estimated costs of completion and estimated costs necessary to make the
sale. Finished goods and work-in-progress include all costs of purchases, conversion costs and other costs incurred in bringing the inventories to
their present location and condition.
Mode of valuation
119
Mode of valuation
Mode of valuation
Mode of valuation
Stock in Trade are valued at lower of cost and net realisable value after providing for obsolescence, if any. Cost of Inventories comprises cost of
purchase and other cost incurred in bringing them to their respective present location and condition.
Mode of valuation
Mode of valuation
Scrap is valued at net realisable value. Net realisable value is the estimated selling price in the ordinary course of business, less the estimated
costs of completion and the estimated costs necessary to make the sale.
Mode of valuation
Mode of valuation
120
Mode of valuation
Mode of valuation
Mode of valuation
Mode of valuation
products in which they will be incorporated are expected to be sold at or above cost. Finished goods and work-in-progress including rework are
valued at cost or net realisable value, whichever is lower. The net realisable value is the estimated selling price in the ordinary course of business
less the estimated costs of completion and estimated costs necessary to make the sale. Finished goods and work-in-progress include all costs of
purchases, conversion costs and other costs incurred in bringing the inventories to their present location and condition. Stock in Trade are valued
at lower of cost and net realisable value after providing for obsolescence, if any. Cost of Inventories comprises cost of purchase and other cost
incurred in bringing them to their respective present location and condition. Goods-in-transit are valued at cost and other costs incurred in
bringing the inventories to their present location and condition. Scrap is valued at net realisable value. Net realisable value is the estimated selling
price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the sale. Note: Impact of
discount has not been considered for valuation of inventories.
Mode of valuation
121
Nature of other inventories

Nature of other inventories

Disclosure of notes on trade receivables explanatory [Text Block]

Trade receivables and Loans and advances
Trade receivables and Loans and advances are stated after making adequate provisions for doubtful balances.
Disclosure of notes on cash and bank balances explanatory [Text Block]

Cash and cash equivalents
In the cash flow statement, cash and cash equivalent include cash in hand, balances with bank, term deposits with banks and other short-term
highly liquid investments with original maturities of twelve months or less.
122
[200700] Notes - Additional disclosures on balance sheet

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[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 [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 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 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 [pure] 0 [pure] 0
Number of warrants converted into preference shares during period [pure] 0 [pure] 0
Number of warrants converted into debentures during period [pure] 0 [pure] 0
Number of warrants issued during period (in foreign currency) [pure] 0 [pure] 0
Number of warrants issued during period (INR) [pure] 0 [pure] 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2017
to
31/03/2018
Disclosure of accounting policies, change in accounting policies and Textual information (68)
changes in estimates explanatory [TextBlock] [See below]
Disclosure of general information about company [TextBlock] [See below]
Disclosure of accounting policies explanatory [TextBlock] [See below]
123
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
SIGNIFICANT ACCOUNTING POLICIES
Basis of accounting
These financial statements have been prepared to comply in all material aspects with applicable accounting principles in India, the applicable
Accounting Standards prescribed under section 133 of the Companies Act, 2013 [Act] read with Rule 7 of the Companies (Accounts) Rules,
2014, the provisions of the Act (to the extent notified) and other accounting principles generally accepted in India, to the extent applicable.
All assets and liabilities have been classified as current or non-current as per the Company's normal operating cycle and other criteria set out in
the Schedule III to the Companies Act, 2013. Based on the nature of products and the time between acquisition of assets for processing and their
realisation in cash and cash equivalents, the Company has ascertained its operating cycle as 12 months for the purpose of current/ non-current
classification of assets and liabilities.
Use of estimates
The preparation of the financial statements in conformity with the generally accepted accounting principles requires that the management makes
estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities as at the date of the
financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from those
estimates.
Progress".
Intangible Assets:
Trade Mark 20 %
Revenue recognition
Revenue from sale of goods - Revenue from sales of goods is recognised when the significant risks and reward of ownership in the goods are
transferred to the buyer as per the terms of the contract, the Company retains no effective control of the goods transferred to a degree usually
associated with ownership and no significant uncertainty exists regarding the amount of the consideration that will be derived from the sale of
goods. Sales are recognised net of trade discounts, rebates, sales taxes and Goods & Service Tax (on goods manufactured and imported).
Recovery of excise duty flows to the company on its own account. This is for the reason that it is liability of the manufacturer which forms part
of the cost of production, irrespective of whether the goods are sold or not. Since the recovery of excise duty flows to the company on its own
accounts, revenue includes excise duty. Effective July 01, 2017, the Government of India has implemented Goods and Service Tax ("GST")
replacing Excise Duty, Service Tax and various other indirect taxes. Sales Tax/ Value Added Tax (VAT)/ Goods and Service Tax ("GST") is not
received by the company on its account. Rather, it is tax collected by the seller on behalf of the Government. Accordingly, it is excluded from
revenue, Accordingly revenue is reported net of GST.
Interest - Interest on investments is recognised on a time proportion basis taking into account the amounts invested and the rate of interest.
Dividend - Dividend income on investments is recognised as and when same is received.
Government Grants/ Subsidy - Grants from the government are recognised as a receivable at their fair value when there is reasonable assurance
that the grant/subsidy will be received and the company will comply with all the attached conditions.
Export Incentives: Export incentives, if any, are recognised as income on receipt basis.
124
Other Inome - Other income is recognised on accural basis.

Inventories
Inventories are valued as follows:
Goods-in-transit are valued at cost and other costs incurred in bringing the inventories to their present location and condition.
Note: Impact of discount has not been considered for valuation of inventories.
Investment
Investments are classified into current and non-current investments. Current investments are stated at the lower of cost and fair value.
Non-current investments are stated at cost. A provision for diminution is made to recognise a decline, other than temporary, separately for each
individual non-current investments. Investments that are readily realisable and are intended to be held for not more than one year from the date
on which such investments are made, are classified as “Current investments”. All other investments are classified as “Non-current investments”.
Retirement benefits
Provident fund: Contributions to defined contribution schemes such as employees’ state insurance, labour welfare fund, superannuation scheme,
employee pension scheme etc. are charged as an expense based on the amount of contribution required to be made as and when services are
rendered by the employees. Company’s provident fund contribution, in respect of certain employees, is made to a government administered fund
and charged as an expense to the Statement of Profit and Loss. The above benefits are classified as Defined Contribution Schemes as the
Company has no further defined obligations beyond the monthly contributions.
Gratuity: Gratuity liability is defined obligation and is provided as per the payment of Gratuity Act. Gratuity liabilities in respect of employees
are covered by a group gratuity scheme taken from LIC.
Leave encashment: Leave encashment is based on leave outstanding at the end of financial year and is provided / accounted for on accrual basis.
Expenditure
Expenses are accounted on accrual basis.
Revenue Expenditure is charged to the statement of Profit & Loss. The amount capitalised comprises expenditure that can be directly attributed
or allocated on a reasonable and consistent basis to creating, producing and making the asset ready for its intended use. Fixed assets utilised for
research and development are capitalised and depreciated in accordance with the policies stated for Tangible assets.
Taxation
Tax expenses for the year comprises current tax and deferred tax.
Current tax is measured at the amount expected to be paid to (recovered from) the taxation authorities using the applicable tax rates and tax laws.
Deferred tax is recognised for all the timing differences, subject to the consideration of prudence in respect of deferred tax assets. Deferred tax
assets and liabilities are measured using the tax rates and tax laws that have been enacted or substantively enacted by the Balance Sheet date.
Deferred tax assets are recognised and carried forward only to the extent that there is a reasonable certainty that sufficient future taxable income
will be available against which such deferred tax assets can be realised. In situations where the Company has unabsorbed depreciation or carry
forward tax losses, all deferred tax assets are recognised only if there is virtual certainty supported by convincing evidence that they can be
realised against future taxable profits. The carrying amount of deferred tax assets is reviewed at each Balance Sheet date for any write down, as
considered appropriate.
Current tax assets and current liabilities are offset when there is a legally enforceable right to set off the recognised amounts and there is an
intention to settle the assets and the liability on a net basis. Deferred tax assets and deferred tax liabilities are offset when there is a legally
enforceable right to set off assets against liabilities representing current tax and where the deferred tax assets and deferred tax liabilities relates to
taxes on income levied by the same governing taxation laws.
Minimum Alternative Tax (MAT) Credit is recognised as an asset only when and to the extent there is convincing evidence that the Company
will pay normal income tax during the specified period. The carrying amount of MAT is reviewed at each Balance Sheet date and the carrying
amount of the MAT credit asset is written down to the extent there is no longer a convincing evidence to the fact the Company will pay normal
income tax during that specified period.
Borrowing costs
Borrowing costs includes exchange differences arising from foreign currency borrowings to the extent they are regarded as an adjustment to the
interest cost. General and specific borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which
are assets that necessarily take a substantial period of time to get ready for their intend use or sale, are added to the cost of those assets, until
such time as the assets are substantially ready for their intended use or sale. All other borrowing costs are recognised in Statement of Profit and
Loss in the period in which they are incurred.
125
Earnings per share

Basic earnings per share is calculated by dividing the net profit for the period attributable to equity shareholders by the weighted average number
of equity shares outstanding during the period. The weighted average number of equity shares outstanding during the period and for all periods
presented is adjusted for events, such as bonus shares, other than the conversion of potential equity shares, that have changed the number of
equity shares outstanding, without a corresponding change in resources. For the purpose of calculating diluted earnings per share, the net profit
for the period attributable to equity shareholders and the weighted average number of shares outstanding during the period is adjusted for the
effects of all dilutive potential equity shares.
Impairment of assets
The Company assesses at each balance sheet date whether there is any indication that an asset may be impaired. If any such indication exists, the
Company estimates the recoverable amount of the assets. The recoverable amount is the greater of the net selling price and value in use. In
assessing value in use, the estimated future cash flows are discounted to their present value based on an appropriate discount factor. If such
recoverable amount of asset or the recoverable amount of the cash generating unit to which the assets belongs is less than its carrying amount,
the carrying amount is reduced to its recoverable amount. The reduction is treated as an impairment loss and is recognised in the Statement of
Profit and Loss. If at the balance sheet date there is an indication that a previously assessed impairment loss no longer exists, the recoverable
amount is reassessed and the asset is reflected at the recoverable amount subject to a maximum of depreciated historical cost.
Foreign currency transactions
Transactions denominated in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction or that approximates
the actual rate at the date of the transaction.
Monetary items denominated in foreign currencies at the year end are restated at year end rates.
Non-monetary foreign currency items are carried at cost.
Any income or expense on account of exchange difference either on settlement or on translation is recognised in the Profit and Loss Statement,
except in case of long term liabilities, where they relate to acquisition of Fixed Assets, in which case they are adjusted to the carrying cost of
such assets.
Foreign currency assets and liabilities are converted into equivalent Indian rupees by taking exchange rate published by the "XE.COM" as on
31st March' 2018.
Clause 46A of Accounting Standard-11: The Company is accounting for transactions in foreign currency as per Clause 46A of Accounting
Standard-11- Effects of changes in foreign exchange rates and has exercised the option of deferment of exchange fluctuation on long term
liabilities granted by Companies (Accounting Standards) (Second Amendment) Rules, 2011 issued by the Ministry of Corporate Affairs on
29.12.2011 by way of capitalization to the respective fixed assets. Amount of deferment of exchange fluctuation on long term liabilities has been
capitalized to respective fixed assets.
Segment reporting
The Company has identified Confectionary and Food items as its sole operating segment and the same has been treated as primary segment. The
Company's secondary geographical segments have been identified based on the location of the customers and then demarkated into Indian &
overseas Revenue Earnings.
Provisions, contingent liabilities and contingent assets
Provisions are recognised when there is a present obligation as a result of a past event, it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligation and there is a reliable estimate of the amount of the obligation. Provisions are
measured at the best estimate of the expenditure required to settle the present obligation at the Balance Sheet date and are not discounted to its
present value. These are reviewed at each year end date and adjusted to reflect the best current estimate. Contingent liabilities are disclosed
when there is a possible obligation arising from past events, the existence of which will be confirmed only by the occurrence or non occurrence
of one or more uncertain future events not wholly within the control of the Company or a present obligation that arises from past events where it
is either not probable that an outflow of resources will be required to settle the obligation or a reliable estimate of the amount cannot be made.
Disclosure of general information about company [Text Block]

Dugar Overseas Private Limited ('the Company') was incorporated on 22nd day of June'1992 under the Indian Companies Act,1956. The address
of registered office is D-64, IInd Floor, Chatterpur Enclave, New Delhi - 110074. The Company is primary engaged in import & manufacturing
of Confectionary, Food items & Juices. Company's manufacturing facilities are located at Neemrana, Rajasthan.
126
Disclosure of accounting policies explanatory [Text Block]

SIGNIFICANT ACCOUNTING POLICIES
Basis of accounting
These financial statements have been prepared to comply in all material aspects with applicable accounting principles in India, the applicable
Accounting Standards prescribed under section 133 of the Companies Act, 2013 [Act] read with Rule 7 of the Companies (Accounts) Rules,
2014, the provisions of the Act (to the extent notified) and other accounting principles generally accepted in India, to the extent applicable.
All assets and liabilities have been classified as current or non-current as per the Company's normal operating cycle and other criteria set out in
the Schedule III to the Companies Act, 2013. Based on the nature of products and the time between acquisition of assets for processing and their
realisation in cash and cash equivalents, the Company has ascertained its operating cycle as 12 months for the purpose of current/ non-current
classification of assets and liabilities.
Use of estimates
The preparation of the financial statements in conformity with the generally accepted accounting principles requires that the management makes
estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent liabilities as at the date of the
financial statements and the reported amounts of revenue and expenses during the reported period. Actual results could differ from those
estimates.
Progress".
Intangible Assets:
Trade Mark 20 %
Revenue recognition
127

Inventories
Inventories are valued as follows:
Goods-in-transit are valued at cost and other costs incurred in bringing the inventories to their present location and condition.
Note: Impact of discount has not been considered for valuation of inventories.
Investment
Investments are classified into current and non-current investments. Current investments are stated at the lower of cost and fair value.
Non-current investments are stated at cost. A provision for diminution is made to recognise a decline, other than temporary, separately for each
individual non-current investments. Investments that are readily realisable and are intended to be held for not more than one year from the date
on which such investments are made, are classified as “Current investments”. All other investments are classified as “Non-current investments”.
Retirement benefits
Expenditure
Expenses are accounted on accrual basis.
Revenue Expenditure is charged to the statement of Profit & Loss. The amount capitalised comprises expenditure that can be directly attributed
or allocated on a reasonable and consistent basis to creating, producing and making the asset ready for its intended use. Fixed assets utilised for
research and development are capitalised and depreciated in accordance with the policies stated for Tangible assets.
Taxation
Borrowing costs
128
Earnings per share

such assets.
31st March' 2018.
Segment reporting
[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
129
[201200] Notes - Employee benefits

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

Retirement benefits
[201800] Notes - Borrowing cost

01/04/2017
to
31/03/2018
Disclosure of notes on borrowing costs explanatory [TextBlock] [See below]
Disclosure of notes on borrowing costs explanatory [Text Block]

Borrowing costs
[201300] Notes - Segments

01/04/2017
to
31/03/2018
Disclosure of enterprise's reportable segments explanatory [TextBlock] [See below]
130
Disclosure of enterprise's reportable segments explanatory [Text Block]

Segment reporting
[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]
Name of related party NAGRAJ DUGAR NAGRAJ DUGAR MANOJ DUGAR MANOJ DUGAR
Country of incorporation or residence of related
party
Permanent account number of related party AAGHN0133B AAGHN0133B AAJPD8709J AAJPD8709J
Key Management Key Management Key Management Key Management
Description of nature of related party relationship Personnel Personnel Personnel Personnel
Description of nature of transactions with related loan taken and loan loan taken and loan loan taken and loan loan taken and loan
party repaid, salary repaid, salary repaid, salary repaid, salary
Related party transactions [Abstract]
Advances given during year related party
-37,00,000 -2,00,000 0 -30,00,000
transactions
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 21,00,000 21,00,000 21,00,000 19,50,000
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
131

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
MONIKA
Name of related party PANDITA
MONIKA PANDITA SANJAY JAIN SANJAY JAIN

party
Permanent account number of related party AKVPP3656L AKVPP3656L ACJPJ6988K ACJPJ6988K
Description of nature of transactions with related loan repaid, interest loan repaid, interest of loan taken and loan loan taken and loan
party of loan, salary' loan, salary' repaid, salary repaid, salary
-36,00,000 -60,00,000 -3,25,000 -3,25,000
transactions
Interest paid during year related party
1,51,181 9,80,501
transactions
[Abstract]
Remuneration for key managerial personnel 24,00,000 24,00,000 24,00,000 24,00,000
0 0 0 0
0 0 0 0

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
SUMIT SUMIT AKANKSHA AKANKSHA
Name of related party KHANDELWAL KHANDELWAL MAHESHWARI MAHESHWARI
party
Permanent account number of related party AAGPK5095B AAGPK5095B AVAPG5980A AVAPG5980A
Description of nature of transactions with related
salaries and wages salaries and wages salaries and wages salaries and wages
party
0 0
transactions
[Abstract]
Remuneration for key managerial personnel 12,00,000 3,75,000 80,000 10,000
0 0 0 0
0 0 0 0
132

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 ASHISH DUGAR ASHISH DUGAR TARU JAIN TARU JAIN
party
Permanent account number of related party APIPD6176K APIPD6176K AFKPJ6679M AFKPJ6679M
Relatives of Key Relatives of Key Relatives of Key Relatives of Key
Description of nature of related party relationship management management management management
personnel personnel personnel personnel
,salaries and ,salaries and
Description of nature of transactions with related
wages,sale of wages,sale of finished Salaries and wages Salaries and wages
party finished goods goods
Revenue from sale of goods related party
(A) 4,55,843.32 99,892
transactions
Services received related party transactions 66,52,717.94 2,38,186
Other related party transactions expense 5,43,006 3,60,000 9,60,000 9,60,000
[Abstract]
Remuneration for key managerial personnel 0 0 0 0
0 0 0 0
0 0 0 0
Footnotes
(A) Ashish dugar is prop. of ABP Confectionery AND PREM ENTERPRISES
133

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
Disclosure of relationship and
transactions between
PROFESSIONAL IMPEX PROFESSIONAL IMPEX GO EXPLORE PRIVATE GO EXPLORE PRIVATE
Name of related party PRIVATE LIMITED. PRIVATE LIMITED. LIMITED LIMITED
Country of incorporation or residence
of related INDIA INDIA INDIA INDIA
party
CIN of related party U63013DL2000PTC105126 U63013DL2000PTC105126 U63030DL2012PTC240309 U63030DL2012PTC240309
Description of nature of related party
Others Others Others Others
relationship
Description of nature of transactions Purchase of Purchase of
Services,reimbursement of Services,reimbursement of Purchase of services, sale of Purchase of services, sale of
with related expenses,purchase of expenses,purchase of finished goods finished goods
party capital goods capital goods
Purchases of goods related party
0 0 0
transactions
Revenue from sale of goods related
party 1,09,568.66 0
transactions
Purchases of tangible assets related
party 4,00,000
transactions
Services received related party
44,063 3,35,839 10,02,633 4,27,685
transactions
Reimbursement of expenses incurred
on
behalf of company during year 1,91,001 6,49,519
related
party transactions
Transaction relating to key
management personnel
[Abstract]
Remuneration for key managerial
0 0
personnel
Amount written off during period in
respect 0 0 0 0
Amount written back during period in
respect 0 0 0 0
134

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
Disclosure of relationship and
transactions between
ANKITA AGRO AND ANKITA AGRO AND
SONI E VEHICLE SONI E VEHICLE
Name of related party PRIVATE LIMITED PRIVATE LIMITED
FOOD PROCESSING FOOD PROCESSING
PRIVATE LIMITED PRIVATE LIMITED
Country of incorporation or residence
of related INDIA INDIA INDIA INDIA
party
CIN of related party U34103DL2013PTC255976 U34103DL2013PTC255976 U15138DL2005PTC132248 U15138DL2005PTC132248
Description of nature of related party
Others Others Others Others
relationship
Description of nature of transactions
with related loan repaid loan repaid purchase of raw material purchase of raw material
party
Purchases of goods related party
0 99,823
transactions
Advances given during year related
party -33,00,000
transactions
Interest paid during year related party
3,96,000 15,188
transactions
Amount written off during period in
respect 0 0 0 0
Amount written back during period in
respect 0 0 0 0

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

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of leases explanatory [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
135
[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] [See below]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 1,65,76,019.65 1,44,41,677.85
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 1,65,76,019.65 1,44,41,677.85
Disclosure of earnings per share explanatory [Text Block]

Earnings per share
[202800] Notes - Subsidiary information

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

01/04/2017
to 31/03/2017
31/03/2018
Disclosure of notes on income taxes explanatory [TextBlock] [See below]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax liabilities [Abstract]
Deferred tax liability, other 1,35,58,630 1,18,63,961
Total deferred tax liabilities 1,35,58,630 1,18,63,961
136
Disclosure of notes on income taxes explanatory [Text Block]

Taxation
[202400] Notes - Investments in associates

01/04/2017
to
31/03/2018
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No
Whether company has associates liquidated or sold during year No
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2017
to
31/03/2018
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
[201500] Notes - Impairment

01/04/2017
to
31/03/2018
Disclosure of impairment of assets explanatory [TextBlock] [See below]
137
Disclosure of impairment of assets explanatory [Text Block]

[202100] Notes - Other provisions, contingent liabilities and contingent assets

01/04/2017
to
31/03/2018
Disclosure of notes on other provisions, contingent liabilities and Textual information (77)
contingent assets explanatory [TextBlock] [See below]
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
[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 1,61,19,326.11 1,44,24,368.06 26,24,486.23
Total cash and cash equivalents 1,61,19,326.11 1,44,24,368.06
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 49,63,591.5 45,65,539
Total income taxes paid (refund) 49,63,591.5 45,65,539
138
[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 86,27,04,892.94 84,83,17,042.09
Revenue from sale of services 0 0
Excise duty 56,14,384.65 2,20,70,511.67
Total revenue from operations other than finance company 85,70,90,508.29 82,62,46,530.42
Total revenue from operations 85,70,90,508.29 82,62,46,530.42
Other income 46,24,153.55 1,24,03,386.02
Total revenue 86,17,14,661.84 83,86,49,916.44
Expenses [Abstract]
Cost of materials consumed 27,44,21,351.93 20,11,02,798.25
Purchases of stock-in-trade 26,03,57,004.23 44,41,19,125.11
Changes in inventories of finished goods, work-in-progress and
3,58,87,038.38 -3,62,74,569.33
stock-in-trade
Employee benefit expense 6,80,96,674.62 5,12,35,720.14
Finance costs 3,10,77,752.3 3,27,54,458.38
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 1,29,29,321.26 1,19,24,573.22
Amortisation expense 44,160.68 10,77,655
Total depreciation, depletion and amortisation expense 1,29,73,481.94 1,30,02,228.22
CSR expenditure 0 0
Other expenses 15,36,09,092.79 11,07,96,688.82
Total expenses 83,64,22,396.19 81,67,36,449.59
Total profit before prior period items, exceptional items, extraordinary
2,52,92,265.65 2,19,13,466.85
items and tax
Total profit before extraordinary items and tax 2,52,92,265.65 2,19,13,466.85
Total profit before tax 2,52,92,265.65 2,19,13,466.85
Tax expense [Abstract]
Current tax 70,21,577 47,15,289
Deferred tax 16,94,669 27,56,500
Total tax expense 87,16,246 74,71,789
Total profit (loss) for period from continuing operations 1,65,76,019.65 1,44,41,677.85
Total profit (loss) for period before minority interest 1,65,76,019.65 1,44,41,677.85
Total profit (loss) for period 1,65,76,019.65 1,44,41,677.85
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 0 [INR/shares] 0
Diluted earnings per equity share [INR/shares] 0 [INR/shares] 0
139
[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 (A) 86,27,04,892.94
84,83,17,042.09
Total revenue from sale of products 86,27,04,892.94 84,83,17,042.09

Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Total revenue from sale of services 0 0
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on long-term investments [Abstract]
Interest on fixed deposits, long-term investments 20,92,792 21,50,960.84
Interest on other long-term investments 57,899 90,776
Total interest income on long-term investments 21,50,691 22,41,736.84
Total interest income 21,50,691 22,41,736.84
Dividend income [Abstract]
Total dividend income 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
13,91,577.51 66,01,196.74
income
Surplus on disposal, discard, demolishment and destruction of
19,947.12 15,54,380.36
depreciable tangible asset
Miscellaneous other non-operating income 10,61,937.92 20,06,072.08
Total other non-operating income 24,73,462.55 1,01,61,649.18
Total other income 46,24,153.55 1,24,03,386.02
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense borrowings 2,97,30,941.64 3,00,80,321.64
Other interest charges 2,46,345 1,87,942
Total interest expense 2,99,77,286.64 3,02,68,263.64
Other borrowing costs 8,02,791.18 37,36,512.76
Net gain/loss on foreign currency transactions and translations
2,97,674.48 -12,50,318.02
treated as finance costs
Total finance costs 3,10,77,752.3 3,27,54,458.38
Employee benefit expense [Abstract]
Salaries and wages 6,48,51,539.59 4,74,48,625
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Total managerial remuneration 0 0
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 13,81,317 10,45,577
Total contribution to provident and other funds 13,81,317 10,45,577
Staff welfare expense 18,58,818.03 27,36,518.14
Other employee related expenses 5,000 5,000
Total employee benefit expense 6,80,96,674.62 5,12,35,720.14
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 0 0
Power and fuel 0 0
Rent 68,63,078 46,60,064
Repairs to building 2,35,667 3,14,734.88
Repairs to machinery 33,73,187.28 29,74,822.22
Insurance 9,56,796.74 8,88,808.15
Rates and taxes excluding taxes on income [Abstract]
Total rates and taxes excluding taxes on income 0 0
140
Research development expenditure 2,53,955.7 9,85,210.8

Electricity expenses 1,49,55,104.41 1,29,14,925.26
Telephone postage 14,12,349.62 14,01,906
Printing stationery 6,19,339.5 8,00,575.58
Travelling conveyance 77,21,932.32 48,60,540.15
Legal professional charges 12,30,523.84 5,37,965
Vehicle running expenses 33,76,647.49 28,41,792.37
Safety security expenses 8,33,826.12 12,06,408
Directors sitting fees 0 0
Donations subscriptions 90,600 51,000
Bank charges 6,12,259.56 4,65,446.77
Advertising promotional expenses (B) 4,21,74,392.12

1,32,78,172.32
Discounting charges 96,69,650.34 92,41,008.95

Cost transportation [Abstract]
Cost freight 3,40,80,775.04 3,02,92,999.17
Total cost transportation 3,40,80,775.04 3,02,92,999.17
Cost water charges 81,829.4 67,028.6
Cost royalty 1,01,75,721 1,45,66,626
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
Payments to auditor [Abstract]
Payment for audit services 3,00,000 3,00,000
Payment for taxation matters 1,50,000 1,50,000
Payment for other services 2,55,502 2,78,294
Payment for reimbursement of expenses 43,077 45,426
Total payments to auditor 7,48,579 7,73,720
Miscellaneous expenses (C) 1,41,42,878.31

76,72,934.6
Total other expenses 15,36,09,092.79 11,07,96,688.82

Current tax [Abstract]
Current tax pertaining to current year 53,21,153 45,25,592
MAT credit recognised during year -17,00,424 -1,89,697
Total current tax 70,21,577 47,15,289
Footnotes
(A) Sale of products (Refer Note 21.1 below) 862,447,481.94 847,861,677.09 Sale of scrap/ wastage/ Rework 257,411.00 455,365.00
(B) Advertisement 1,012,000.00 201,240.00 Business promotion 34,343,591.63 12,901,213.32 Design & Development Charges
1,991,308.66 - Exhibition, Marketing & Development Expenses 4,827,491.83 175,719.00
(C) Repairs and Maintenance- Computer 1,17,918.64 1,09,678.72 94,490.00 Repairs and maintenance- Others 21,54,748.21 18,22,172.77
9,35,931.77 License Fees 74,884.00 1,14,374.00 82,657.00 Expenses Relating to Export 3,45,628.75 1,41,097.00 4,13,095.95 Production
Consultancy fees 12,00,000.00 13,73,912.00 9,75,000.00 Trial Run expenses 7,170.00 15,523.00 3,113.00 ROC Filing fees 42,000.00
16,200.00 20,000.00 SAD processing fees 1,38,539.00 1,56,978.00 2,21,291.00 Fine and penalty 76,191.80 1,95,500.00 1,14,981.00
Sales tax demand/ expenses 77,452.06 5,41,809.58 2,00,489.67 Commission paid: To consignment agent - - - To others 8,06,957.00
6,04,000.00 5,04,000.00 Guest house expenses 2,00,540.00 2,71,475.75 1,30,200.00 Shortages & Damages 5,14,595.40 48,902.04
21,709.42 Interest on statutory dues 7,58,937.00 4,71,466.00 6,13,189.65 Festival expenses 2,27,396.00 14,591.00 1,05,898.78 Previous
year adjustments (Net) (Refer Note 32) 56,557.00 7,797.80 - Fees & Subscription 1,55,447.60 2,90,314.54 88,138.56 Swachha Bharat
Cess expenses 27,421.71 1,32,245.01 - Krishi kalyan Cess expenses 27,421.71 1,20,146.06 - VAT Input Reversal on Branch Transfer
80,114.09 2,15,316.43 94879.49 Excise duty expenses 1,54,221.61 1,19,895.00 4,888.00 Service Tax Expenses 6,811.91 - ESIC/ EPF
expenses 3,914.00 404.00 2,161.00 TDS/TCS Expenses 6,528.00 - Loss on sales of Packing Material 53,130.85 - Tangible Property,
Plant & Equipments Written Off 5,577.74 5,709.00 22,721.70 Loss on Sales of Property, Plant & Equipments 4,115.47 1,238.00 -
Intangible Assets under development, written off - 11,42,959.00 Additional Custom Duty Receivable, written off 4,21,261.73
3,06,109.21 21,67,563.38 Bad debts and other receivables not recoverable, written off 59,10,711.04 1,89,287.54 2,33,074.72
Miscellaneous expenses 4,86,685.99 3,86,792.16 2,10,914.03
141
[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 inventories of finished goods -47,08,768.45 -1,46,23,181.31
Changes in inventories of work-in-progress 24,89,835.35 -17,55,520.66
Changes in inventories of stock-in-trade 3,83,91,811.48 -1,98,95,867.36
Changes in other inventories -2,85,840 0
Total changes in inventories of finished goods, work-in-progress and
3,58,87,038.38 -3,62,74,569.33
stock-in-trade
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Domestic sale manufactured goods 85,56,17,790.47 84,58,05,010.09
Total domestic turnover goods, gross 85,56,17,790.47 84,58,05,010.09
Export sale manufactured goods 70,87,102.47 25,12,032
Total export turnover goods, gross 70,87,102.47 25,12,032
Total revenue from sale of products 86,27,04,892.94 84,83,17,042.09
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

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

Revenue recognition
142
[202200] Notes - Effects of changes in foreign exchange rates

01/04/2017
to
31/03/2018
Disclosure of notes on effect of changes in foreign exchange rates Textual information (79)
explanatory [TextBlock] [See below]
Disclosure of notes on effect of changes in foreign exchange rates explanatory [Text Block]
such assets.
31st March' 2018.
[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 3
01/04/2017 01/04/2017 01/04/2017
to to to
31/03/2018 31/03/2018 31/03/2018
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors [Abstract]
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[LineItems]
Name of key managerial personnel or director Nagraj Dugar Manoj Dugar Sanjay Jain
Director identification number of key managerial personnel or
00437483 00549518 03249763
director
Permanent account number of key managerial personnel or director AAKPD2103M AAJPD8709J ACJPJ6988K
Date of birth of key managerial personnel or director 16/12/1948 28/03/1971 07/09/1973
Designation of key managerial personnel or director Director Managing Director Director
Qualification of key managerial personnel or director Graduate Graduate Graduate
Shares held by key managerial personnel or director [shares] 5,86,400 [shares] 5,44,490 [shares] 6,45,550
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 21,00,000 21,00,000 24,00,000
Perquisites key managerial personnel or director 0 0 0
Profits in lieu of salary key managerial personnel or director 0 0 0
Gross salary to key managerial personnel or director 21,00,000 21,00,000 24,00,000
Total key managerial personnel or director remuneration 21,00,000 21,00,000 24,00,000
143
[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
144

Dugar Overseas FY2018

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Dugar Overseas FY2018

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DUGAR OVERSEAS PRIVATE LIMITED

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

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

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

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

Details of shareholding pattern [Table] ..(3)

Details of shareholding pattern [Table] ..(4)

Details of shareholding pattern [Table] ..(5)

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

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

Details of change in promoters’ shareholding [Table] ..(1)

Details of change in promoters’ shareholding [Table] ..(2)

Details of change in promoters’ shareholding [Table] ..(3)

Details of change in promoters’ shareholding [Table] ..(4)

Details of change in promoters’ shareholding [Table] ..(5)

Details of change in promoters’ shareholding [Table] ..(6)

Details of change in promoters’ shareholding [Table] ..(7)

Details of change in promoters’ shareholding [Table] ..(8)

Details of change in promoters’ shareholding [Table] ..(9)

Details of change in promoters’ shareholding [Table] ..(10)

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

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

Details of shareholding of promoters [Table] ..(3)

Details of shareholding of promoters [Table] ..(4)

Details of shareholding of promoters [Table] ..(5)

Details of shareholding of promoters [Table] ..(6)

Unless otherwise specified, all monetary values are in INR

Disclosure of change in nature of business [TextBlock]

Disclosure of companies which have become or ceased to be its COMPANIES

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

D-64 IIND FLOOR KH.NO 284/2

CHATTARPUR ENCLAVE NEAR 100 FITA ROAD

FINANCIAL RESULTS AMOUNT (in Rs) AMOUNT (in Rs)

YEAR ENDED YEAR ENDED

Revenue from Business Operations 857,090,508.29 826,246,530.42

Other Income 4,624,153.55 12,403,386.02

Total Revenue 861,714,661.84 838,649,916.44

Employee Benefit Expense 68,096,674.62 51,235,720.14

Depreciation and amortization expense 12,973,481.94 13,002,228.22

Other expenses 755,352,239.63 752,498,501.24

Total Expenses 836,422,396.19 816,736,449.60

Profit/(Loss) before tax 25,292,265.65 21,913,466.85

Less: Tax Expense

Current year 7,021,577.00 4,715,289.00

Deferred Tax 1,694,669.00 2,756,500.00

Profit for the year 16,576,019.65 14,441,667.85

Earning per equity share

Basic and diluted 3.14 2.74

1. REVIEW OF BUSINESS OPERATIONS AND FUTURE PROSPECTS

5. TRANSFER OF UNCLAIMED DIVIDEND TO INVESTOR EDUCATION AND PROTECTION FUND

8. SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES

9. STATUTORY AUDITOR & SECRETARIAL AUDITOR

10. EXPLANATION OR COMMENTS ON QUALIFICATIONS, RESERVATIONS OR ADVERSE REMARKS OR DISCLAIMERS MADE

11. CHANGE IN THE NATURE OF BUSINESS

12. DETAILS OF CHANGES IN DIRECTORS OR KEY MANAGERIAL PERSONNEL OF THE COMPANY

13. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186

14. ANNUAL RETURN

15. RELATED PARTY TRANSACTIONS