RCC Ar

RAYMOND CONSUMER CARE PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2018 to 31/03/2019
[700300] Disclosure of general information about company

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
RAYMOND CONSUMER CARE
Name of company PRIVATE LIMITED
Corporate identity number U25199MH1996PTC100697
Permanent account number of entity AAACJ7708F
PLOT G-35 & 36 MIDC WALUJ,
TALUKA GANGAPUR,
Address of registered office of company AURANGABAD,
MAHARASHTRA, INDIA,
431136
Commercial and
Type of industry Industrial
Registration date 28/06/1996
Company Limited By
Category/sub-category of company Shares/ Non-Govt Company
Whether company is listed company No
J.K. INVESTO TRADE
Name of parent entity (INDIA) LIMITED
Date of board meeting when final accounts were approved 29/11/2019
Period covered by financial statements 01/04/2018 to 31/03/2019 01/04/2017 to 31/03/2018
Date of start of reporting period 01/04/2018 01/04/2017
Date of end of reporting period 31/03/2019 31/03/2018
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Lakhs
Type of cash flow statement Indirect Method
Karvy Fintech Private
Name of registrar and transfer agent Limited
Karvy Selenium Tower B,
Plot No 31-32, Gachibowli
Financial District,
Address and contact details of registrar and transfer agent Hyderabad- 500 032
Phone:040-67162222
Fax:040-23001153
Email:venu.sp@karvy.com
Whether company is maintaining books of account and other relevant
Yes
books and papers in electronic form
Plot G-35 & 36 Midc Waluj,
Taluka Gangapur,
Complete postal address of place of maintenance of computer
Aurangabad,
servers (storing accounting data) Maharashtra, India,
431136
Name of city of place of maintenance of computer servers (storing
Aurangabad
accounting data)
Name of state/ union territory of place of maintenance of
Maharashtra
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
431136
accounting data)
Name of district of place of maintenance of computer servers
Aurangabad
(storing accounting data)
ISO country code of place of maintenance of computer servers
+91
Name of country of place of maintenance of computer servers
India
Phone (with STD/ ISD code) of place of maintenance of computer
024 0255 4291
servers (storing accounting data)
RAYMOND CONSUMER CARE PRIVATE LIMITED Standalone Financial Statements for period 01/04/2018 to 31/03/2019
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] 1 2
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
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 3307 4014
RUBBER
BODY
Description of product or service category DEODORANT
CONTRACEPTIVES
MALE(CONDOMS)
Turnover of product or service category 12,098.3 8,004.07
Highest turnover contributing product or service (ITC 8 digit) code 33072000 40141010
RUBBER
BODY
Description of product or service DEODORANT
CONTRACEPTIVES
MALE(CONDOMS)
Turnover of highest contributing product or service 12,098.3 8,004.07
[700600] Disclosures - Directors report
Details of principal business activities contributing 10% or more of total turnover of company [Table] ..(1)
Product/service 1 Product/service 2
Principal business activities of company [Axis]
[Member] [Member]
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
Details of principal business activities contributing 10% or more of total turnover
of company [Abstract]
Details of principal business activities contributing 10% or more of total
turnover of company [LineItems]
Manufacture of Wholesale of
Name of main product/service rubber toiletry, perfumery
contraceptives and cosmetics
Manufacture of Wholesale of
Description of main product/service rubber toiletry, perfumery
contraceptives and cosmetics
NIC code of product/service 22193 46491
Percentage to total turnover of company 40.00% 60.00%
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1 2
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
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 SANJAY VIPIN
Last name of director BAHL AGARWAL
Designation of director DIRECTOR DIRECTOR
Director identification number of director 00332153 02963480
Date of signing board report 29/11/2019 29/11/2019
2

01/04/2018
to
31/03/2019
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair ( A ) R e f e r

Foot Note
Disclosure relating to amounts if any which is proposed to carry to any
( B ) R e f e r
reserves Foot Note
Disclosures relating to amount recommended to be paid as dividend ( C ) R e f e r

Foot Note
Details regarding energy conservation ( D ) R e f e r

Foot Note
Details regarding technology absorption ( E ) R e f e r

Foot Note
Details regarding foreign exchange earnings and outgo ( F ) R e f e r

Foot Note
Disclosures in director’s responsibility statement ( G ) R e f e r

Foot Note
Details of material changes and commitment occurred during period
None
affecting financial position of company
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (3)
188(1) [TextBlock] [See below]
Details of contracts/arrangements/transactions not at arm's length
basis [Abstract]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Details of material contracts/arrangements/transactions at arm's
length basis [Abstract]
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Date of board of directors' meeting in which board's report referred
29/11/2019
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) Textual information (4)
[TextBlock] [See below]
Details of principal business activities contributing 10% or more
of total turnover of company [Abstract]
Particulars of holding, subsidiary and associate companies [Abstract]
RAYMOND CONSUMER CARE
Name of company PRIVATE LIMITED
Details of shareholding pattern of top 10 shareholders [Abstract]
Disclosure of statement on declaration given by independent directors
under section 149(6) [TextBlock] None
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters None
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (5)
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]
Disclosure of change in nature of business [TextBlock] None
Details of directors or key managerial personnels who were Textual information (8)
appointed or have resigned during year [TextBlock] [See below]
Disclosure of companies which have become or ceased to be its
subsidiaries, joint ventures or associate companies during [See below]
year [TextBlock]
Details relating to deposits covered under chapter v of companies act Textual information (10)
Details of deposits which are not in compliance with requirements N o t
of chapter v of act [TextBlock] Applicable
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]
3
Details regarding adequacy of internal financial controls with Textual information (12)
reference to financial statements [TextBlock] [See below]
Disclosure of reasons if company fails to spend prescribed amount on CSR Others
Disclosure of other reasons if company fails to spend prescribed amount Textual information (13)
on CSR [See below]
Disclosure of appointment and remuneration of director or
managerial personnel if any, in the financial year [TextBlock] None
Details of remuneration of director or managerial personnel [Abstract]
Statement showing details of employees of company under
rule 5(2) and (3) of companies appointment and Textual information (14)
remuneration of managerial personnels rules 2014 [See below]
[TextBlock]
Number of meetings of board (H) 6
Details of signatories of board report [Abstract]
Name of director signing board report [Abstract]
4
Footnotes
(A) PERFORMANCE
The Kamasutra Domestic Business continues to exceed its performance with a focus on initiatives to strengthen Network expansion
and retail level presence. Total Revenue of the Company grew over previous year by 50.5%. Year-on-year growth of Condom
Business was 44.4% and Deodorant and other traded products was 63.6%. Gross Surplus of the Company registered a growth of 10%
with higher Investment in view of long term growth perspective in Marketing expenses and Human Resources.
The Consolidated Financial Statements for the year ended March 31, 2019 are prepared in accordance with the provisions of the
Companies Act, 2013 and the relevant Accounting Standards issued by The Institute of Chartered Accountants of India. Pursuant to
Section 129(3) of the Companies Act, 2013 read with Rules made thereunder, a statement containing salient features of the financial
statements of Subsidiaries is given in Form AOC-1 and forms an integral part of this Annual Report. The consolidated total revenue
for the year ended March 31, 2019 stood at Rs.204.09 crore as compared to Rs.135.57 crore in the previous year. The consolidated
total comprehensive income after tax for the year under review was at Rs. 2.92 crore as compared to net profit after tax of Rs. 3.99
crore in the previous year.
During the year under review, J. K. Investo Trade (India) Limited (JKIT) entered into a Share Purchase Agreement with the Joint
Venture partner Pacific Dunlop Holdings (Singapore) PTE Limited (PDSL) for buying shares held by PDSL’s in the Company.
Subsequent to JKIT buying the shares from PDSL, the Joint Venture Agreement was terminated and the Company became a 100%
subsidiary Company of JKIT. After exit of the Ansell Group (through PDSL) from the Joint Venture Company, the name of the
Company was changed from J K Ansell Private Limited to Raymond Consumer Care Private Limited.
(B) RESERVES
Your Company has not transferred any amount to the reserves of the Company.
(C) DIVIDEND
In order to conserve the resources, no dividend has been recommended for the FY 2018-19.
(D) CONSERVATION OF ENERGY
The details as prescribed under Section 134(3)(m) of the Companies Act, 2013 read with Rule 8 of the Companies (Accounts) Rules,
2014, on conservation of energy is annexed below to this Report.
Conservation of energy
i. the steps taken or impact on conservation of energy;
a) Installed Belt conveyor for Overwrapping operation Conserving Electrical energy @ 28000 Units and savings of Rs.2 Lakh per
year.
b) Replacement of Heater Panel Insulation from Glass wool to Ceramic 1Dipline (Savings of 9000 Units @ Rs.68000 per year)
ii The steps taken by the company for utilising alternate sources of energy;
Company is assessing for the feasibility of using the Roof top solar power
iii The capital investment on energy conservation equipments; Rs.3.80 Lakh

(E) CONSERVATION OF TECHNOLOGY ABSORPTION
2014, on technology absorption is annexed below to this Report.
Technology absorption
i. the efforts made towards technology absorption;
Developed Indigenous Electronic Testing Machines 4 Nos. as a substitute for Imported m/c.
ii. the benefits derived like product improvement, cost reduction, product development or import substitution;
-Productivity improvement by 30% with installation of High speed Overwrapping machine (Savings @ 6 Lakh per Annum)
- Developed variety of Coloured condoms with flavor.
iii. in case of imported technology (imported during the last three years reckoned from the beginning of the financial year)- N.A.
iv. the expenditure incurred on Research and Development
Expenses are being included on product and process development. The Expenditure is not separately ascertained.
(F) FOREIGN EXCHANGE EARNINGS AND OUTGO
2014, on foreign exchange earnings and outgo is annexed herewith as “Annexure B” to this Report.
5
Foreign exchange earnings and Outgo
During the year foreign exchange earnings was Rs.7.85 crore (Previous Year: Rs.7.90 crore).
The Foreign Exchange outgo during the year was Rs.0.57 crore (previous year Rs. 0.84 crore).
6
(G) DIRECTORS' RESPONSIBILITY STATEMENT
Pursuant to Section 134(3)(c) of the Companies Act, 2013, the Board of Directors of the Company hereby state and confirm that:
i. in the preparation of the annual accounts for the year ended March 31, 2019, the applicable accounting standards have been
followed along with proper explanation relating to material departures, if any;
ii. the directors have selected such accounting policies and applied them consistently and have 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, 2019 and of the
profit of the Company for the year ended on that date;
iii. the Directors have taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the
provisions of the Companies Act, 2013 for safeguarding the assets of the company and for preventing and detecting fraud and other
irregularities;
iv. the Directors have prepared the annual accounts on a going concern basis; and
v. the Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and such systems are
adequate and operating effectively.
(H) BOARD MEETING
The intervening gap between the Meetings was within the period prescribed under the Companies Act, 2013. Attendance of
Directors at Board Meetings is given herein below:
Sr. Date of Board Name of

No. Meeting Directors
Mr. Peter Mr. Dilip Mr. Vipin Mr. Giriraj

Mr. Sanjay Bahl
Dobbelsteijn* Savaikar** Agarwal Bagri
1 18.06.2018 - - Attended - Attended
2 12.09.2018 - - Attended Attended Attended
7 20.12.2018 - - Attended Attended -
* Mr. Peter Dobbelsteijn has resigned with effect from September 6, 2018.
** Mr. Dilip Savaikar has resigned with effect from September 6, 2018.
7
Disclosure in board of directors report explanatory [Text Block]

TO,
THE MEMBERS OF RAYMOND CONSUMER CARE PRIVATE LIMITED
Your Directors have pleasure in placing before you their Twenty Third Annual Report and Accounts for the year ended March 31, 2019.
1. COMPOSITE SCHEME OF AMALGAMATION AND ARRANGEMENT
During the year under review, the Board of Directors of the Company at their Meeting held on October 24, 2018, have
approved theComposite Scheme of Amalgamation and Arrangement between Raymond Consumer Care Private Limited and J.K. Helene
Curtis Limited and J.K. Investo Trade (India) Limited and Ray Global Trading Private Limited and Ray Universal Trading Private Limited
and their respective shareholders (‘Scheme’) with an Appointed Date of December 01, 2018, under Section 230 and 232 and other applicable
provisions of the Companies Act, 2013. The Scheme is subject to the approval of the Hon’ble National Company Law Tribunal (‘NCLT’),
shareholders and such other competent authority as may be directed by the Hon’ble NCLT. Currently, the Scheme has been approved by the
shareholders and the same is pending before the NCLT.
2. SHARE CAPITAL
The paid up Equity Share Capital as on March 31, 2019 was Rs.2 crore. During the year under review, the Company has not issued shares
with differential voting rights nor granted stock options nor sweat equity. As on March 31, 2019, none of the Directors of the Company hold
shares or convertible instruments of the Company.
3. COMMITTEES OF THE BOARD
Corporate Social Responsibility Committee
Pursuant to Section 135 of the Companies Act, 2013 and the Companies (Corporate Social Responsibility) Rules, 2014, the Corporate Social
Responsibility Committee of the Board of Directors of the Company was re-constituted on September 12, 2018. The Composition of the
Committee is as given below:
Sr. No. Name of Directors Designation
1. Mr. Sanjay Bahl Chairman
2. Mr. Vipin Agarwal Member
There was no meeting of Corporate Social Responsibility Committee held during the year under review.
4. EXTENSION OF TIME FOR HOLDING ANNUAL GENERAL MEETING
The Company had made an application to the Registrar of Companies, seeking extension of time for three months till December 31, 2019 to
hold the AGM of the Company for the financial year ended March 31, 2019. In consideration of the Company’s application, the Office of
Registrar of Companies, granted the extension as sought for.
5. AUDITORS
(a) Statutory Audit
M/s Price Waterhouse Chartered Accountants LLP (ICAI Firm Registration Number 012754N/N500016), were appointed as Statutory
Auditors of the Company for a period of five consecutive years at the Annual General Meeting (AGM) of the Members held on August 14,
2017 on a remuneration mutually agreed upon by the Board of Directors and the Statutory Auditors. Their appointment was subject to
ratification by the Members at every subsequent AGM held after the AGM held on August 14, 2017. Pursuant to the amendments made to
Section 139 of the Companies Act, 2013 by the Companies (Amendment) Act, 2017 effective from May 7, 2018, the requirement of seeking
ratification of the Members for the appointment of the Statutory Auditors has been withdrawn from the Statute. Hence the resolution seeking
ratification of the Members for continuance of their appointment at this AGM is not being sought.
(b) Cost Audit
8
Pursuant to Section 148 of the Companies Act, 2013 read with the Companies (Cost Records and Audit) Amendment Rules, 2014, the cost
audit records maintained by the Company in respect of its Manufacturing unit is required to be audited. Your Directors have appointed M/s.
Pravin Mohani & Associates, Cost Accountants, (Firm Registration No. 100678) to audit the cost accounts of the Company for the Financial
Year 2019-20. As required under the Companies Act, 2013, the remuneration payable to the cost auditor is required to be placed before the
Members in a General Meeting for their ratification. Accordingly, a Resolution seeking Member’s ratification for the remuneration payable
to M/s. Pravin Mohani & Associates, Cost Accountants is included in the Notice convening the Annual General Meeting of the Company.
6. AUDITORS’ REPORT
There is no qualification, reservation, adverse remark or disclaimer made by the auditors in their audit report for the year under review.
7. DISCLOSURE UNDER THE SEXUAL HARASSMENT OF WOMEN AT THE WORKPLACE (PREVENTION, PROHIBITION AND
REDRESSAL) ACT, 2013
The Company has in place an Anti-Sexual Harassment Policy in line with the requirements of the Sexual Harassment of Women at the
Workplace (Prevention, Prohibition and Redressal) Act, 2013. All employees (permanent, contractual, temporary and trainees) are covered
under this Policy. No Complaints have been received during the year under the review.
8. EMPLOYEE STOCK OPTION PLAN
During the year under review, your Company has established Raymond Consumer Care Private Limited Employee Stock Option Plan 2019
(RCCPL ESOP2019) for rewarding the key and other employees of the Company. By the said Scheme, options to acquire shares have been
granted to select employees of the Company.
The Company’s management will ensure that all applicable requirements of the Companies Act, 2013 and Rules made thereunder as well as
the Regulations notified by the Securities and Exchange Board of India with respect to the RCCPL ESOP2019 are adhered and complied
with. Yours Directors believe that this Scheme will operate as a long term incentive to attract and retain senior managerial talent. 7787
options were granted on April 30, 2019 and hence no disclosure is given in this report in terms of Rule 12 of the Companies (Share Capital
and Debentures) Rules, 2014 for the year under review.
9. SECRETARIAL STANDARDS COMPLIANCE
The Company has complied with the applicable Secretarial Standards issued by the Institute of Company Secretaries of India.
10. REPORTING OF FRAUDS
There was no instance of fraud during the year under review, which required the Statutory Auditors to report to the Board under Section
143(12) of Companies Act, 2013 and Rules framed thereunder.
11. ACKNOWLEDGEMENTS
The Directors express their appreciation for the support and co-operation extended by the employees, banks, suppliers, customers, state and
Central Government authorities.
Particulars of loans guarantee investment under section 186 [Text Block]

PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS
There are no Loans, Guarantees and Investments under the provisions of Section 186 of the Companies Act, 2013 given or made by the
Company.
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
RELATED PARTY TRANSACTIONS
All transactions entered with Related Parties for the year under review were on arm’s length basis and in the ordinary course of business and
the provisions of Section 188 of the Companies Act, 2013 are not attracted. The Company has developed a Related Party Transactions
Manual and Standard Operating Procedures for purpose of identification and monitoring of such transactions.
9
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
EXTRACT OF ANNUAL RETURN
As on financial year ended on 31.03.2019
Pursuant to Section 92 (3) of the Companies Act, 2013 and rule 12(1) of the Company (Management & Administration) Rules, 2014.
I. REGISTRATION & OTHER DETAILS:
1. CIN U25199MH1996PTC100697
2. Registration Date 28/06/1996
3. Name of the Company RAYMOND CONSUMER CARE PRIVATE LIMITED
Company Limited by Shares /

4. Category/Sub-category of the Company
Indian Non-Government Company
Plot G-35 & 36 MIDC Waluj, Taluka Gangapur, Aurangabad,

5. Address of the Registered office & contact details
Maharashtra 431136.
6. Whether listed company No
Karvy Fintech Private Limited

Karvy Selenium Tower B, Plot No 31-32, Gachibowli Financial
Name, Address & contact details of the Registrar &
7. District, Hyderabad- 500 032
Transfer Agent, if any.
Phone:040-67162222 Fax:040-23001153
Email:venu.sp@karvy.com
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)
NIC Code of the

S. Name and Description of main products / % to total turnover of the
Product/service
No. services company
1 Manufacture of rubber contraceptives 22193 40%
2 Wholesale of toiletry, perfumery and cosmetics 46491 60%
III. PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES –
Holding, Subsidiary And % of shares Applicable

SN Name and Address of the Company CIN/GLN
Associate held section
1. J. K. Investo Trade (India) Limited Holding Company 100% Section 2(46)

U99999MH1947PLC005735
10
Ray Global Consumer Trading

2 U74999MH2018PTC316376 Subsidiary Company 100% Section 2(87)
Private Limited
Ray Universal Trading Private

3 U74999MH2018PTC316288 Subsidiary Company 100% Section 2(87)
Limited
IV. SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)
(i) Category-wise Share Holding
%
No. of Shares held No. of Shares Change
Category of at the beginning of held at the end of
Shareholders the year [As on the year [As on during
1-April-2018] 31-March-2019] the
year
% of % of
Demat Physical Total Total Demat Physical Total Total
Shares Shares
A. Promoters
(1)Indian
a) Individual/ HUF - - - - - - - - -
b) Central Govt - - - - - - - - -
c) State Govt(s) - - - - - - - - -
d) Bodies Corp. - 1000000 1000000 50% - 2000000 2000000 100% 50%
e) Banks / FI - - - - - - - - -
f) Any other - - - - - - - - -
Sub-total (A)(1) - 1000000 1000000 50% - 2000000 2000000 100% 50%
(2)Foreign
a) NRIs- Individuals - - - - - - - - -
b) Others- Individuals - - - - - - - - -
c) Bodies Corp. - 1000000 1000000 50% - - - - 50%
d) Banks / FI - - - - - - - - -
11
e) Any other - - - - - - - - -
Sub-total (A)(2) - 1000000 1000000 50% - - - - 50%
Total shareholding of
Promoter (A) = - 2000000 2000000 100% - 2000000 2000000 100% -
(A)(1)+(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 - - - - - - - - -
b) Individuals - - - - - - - - -
i) Individual
shareholders holding
nominal share capital - - - - - - - - -
12
upto Rs. 1 lakh
ii) Individual
shareholders holding
- - - - - - - - -
nominal share capital
in excess of Rs 1 lakh
c) Others (specify) - - - - - - - - -
Non Resident Indians - - - - - - - - -
Overseas Corporate
- - - - - - - - -
Bodies
Foreign Nationals - - - - - - - - -
Clearing Members - - - - - - - - -
Trusts - - - - - - - - -
Foreign Bodies - D R - - - - - - - - -
Sub-total (B)(2):- - - - - - - - - -
Total Public
Shareholding - - - - - - - - -
(B)=(B)(1)+ (B)(2)
C. Shares held by
Custodian for GDRs & - - - - - - - - -
ADRs
Grand Total (A+B+C) - 2000000 2000000 100% - 2000000 2000000 100% -
ii) Shareholding of Promoters-
Shareholding at Shareholding at
Sl Shareholder’s the beginning of the end of the
No Name the year (As on 1st year (As on 31st
April 2018) March 2019)
% of total %of Shares % of total %of Shares % change in

Shares of Pledged / Shares of Pledged / shareholding
No. of Shares No. of Shares
the encumbered to the encumbered to during the
company total shares company total shares year
J. K. Investo
1 Trade (India) - -
1000000 50.00 999990 99.99 49.99
Ltd
J. K. Investo
13
Trade (India)
2 Ltd J/w - - - 10 0.01 - 0.01
Shri Arun
Agarwal
iii) Change in Promoters’ Shareholding (please specify, if there is no change)
% of
total
No. of Shares at % of Cumulative
shares
the total Increase/
Sr. of the
Shareholder’s Name beginning of the shares Date Decrease in Reason Shares
No. company
year of the Shareholding during the
(01.04.2018) company year
during
the year
Pacific Dunlop Holdings

1 1000000 50
(Singapore) Pte Limited
12.09.2018 - Sale
At the end of the year

- -
(31.03.2019)
2 J.K. Investo Trade (India) Limited 1000000 50
12.09.2018 50 Purchase 2000000 100
12.09.2018 0.01 Sale 10 0.01

1999990 99.99
(31.03.2019)
J.K. Investo Trade (India) Limited

3 J/W - -
Shri Arun Agarwal
12.09.2018 0.01 Purchase 10 0.01

10 0.01
(31.03.2019)
iv) Shareholding Pattern of top ten Shareholders:
(Other than Directors, Promoters and Holders of GDRs and ADRs):
Shareholding Cumulative
For Each of the Top 10 of the
SN at the Shareholding
Shareholders year
beginning during the year
% of % of
total total
14
shares shares
No. of shares No. of shares
15
of the of the
company company
1 At the beginning of the year - - - -
Date wise Increase / Decrease in Shareholding during the year

2 specifying the reasons for increase /decrease (e.g. allotment / transfer - - - -
/ bonus/ sweat equity etc):
3 At the end of the year - - - -
v) Shareholding of Directors and Key Managerial Personnel:
Shareholding Cumulative
of the
SN Shareholding of each Directors and each Key Managerial Personnel at the Shareholding year
year
beginning during the
% of % of
total total
No. of shares shares No. of shares shares
of the of the
company company
1 At the beginning of the year - - - -
Date wise Increase / Decrease in Shareholding during the year

2 specifying the reasons for increase /decrease (e.g. allotment / transfer / - - - -
bonus/ sweat equity etc.):
3 At the end of the year - - - -
V. INDEBTEDNESS - Indebtedness of the Company including interest outstanding / accrued outstanding/accrued but not due for payment.
Indebtedness of the Company including interest outstanding/accrued but not due for payment.
Secured Loans excluding Unsecured Total

Deposits
deposits Loans Indebtedness
Indebtedness at the beginning of the financial

year
i) Principal Amount - - - -
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - - - -
Total (i+ii+iii) - - - -
16
Change in Indebtedness during the financial

year
* Addition - - - -
* Reduction - - - -
Net Change - - - -
Indebtedness at the end of the financial year
i) Principal Amount - - - -
ii) Interest due but not paid - - - -
iii) Interest accrued but not due - - - -
Total (i+ii+iii) - - - -
VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL-
A. Remuneration to Managing Director, Whole-time Directors and/or Manager:
The Company does not have any Managing Director, Whole-time Directors or Manager.
B. Remuneration to other directors:
Total
SN. Particulars of Remuneration Name of Directors
Amount
1 Independent Directors -
Fee for attending board committee

- -
meetings
Commission - -
Others, please specify - -
Total (1) - -
2 Other Non-Executive Directors - -
Fee for attending board committee

- -
meetings
Commission - -
Others, please specify - -
17
3 Total (2) - -
4 Total (B)=(1+2) - -
Total Managerial
5 - -
Remuneration
Since no remuneration is paid to the Directors, this is Not

6 Overall Ceiling as per the Act
Applicable.
C. Remuneration to Key Managerial Personnel other than Managing director/Manager/WTD:
The Company does not have any Key Managerial Personnel.
VII. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES:
Appeal
Authority
Section of the Brief Details of Penalty / Punishment/ made,
Type [RD / NCLT/
Companies Act Description Compounding fees imposed if any (give
COURT]
Details)
A. COMPANY
Penalty - - - - -
Punishment - - - - -
Compounding - - - - -
B. DIRECTORS
Penalty - - - - -
C. OTHER OFFICERS
IN DEFAULT
Penalty - - - - -
18
Disclosure of statement on development and implementation of risk management policy [Text Block]
RISK MANAGEMENT
The Company is exposed to risks from market fluctuations of foreign exchange, interest rates, commodity prices, business risks, compliance
risks and people risks. These risks are assessed from time to time and appropriate measures are taken to mitigate these risks.
Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]
CORPORATE SOCIAL RESPONSIBILITY
The Company has undertaken projects in accordance with the Schedule VII of the Companies Act, 2013. A disclosure as required under
Companies (Corporate Social Responsibility Policy) Rules, 2014 isannexed herewith as “Annexure A” to this Report.
The Composition of the Committee is as under:
1. Mr. Sanjay Bahl – Chairman of the Committee
2. Mr. Vipin Agarwal
19
Disclosure of financial summary or highlights [Text Block]
Rs. Crore
Year ended 31st March Year ended 31st March

FINANCIAL RESULTS
2019 2018
Income 204.09 135.57
Gross Surplus before Depreciation, Interest, Taxes and Exceptional

5.57 5.04
Items
Depreciation 0.95 0.72
Interest 0.09 --
Exceptional Items -- (2.36)
Profit Before Tax 4.53 6.68
Tax Expenses (Including Deferred Tax) 1.31 2.26
Profit after Tax 3.22 4.42
Other Comprehensive Income (0.25) (0.43)
Total Comprehensive Income 2.98 3.99
Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
DIRECTORS
Board Composition
Mr. Peter Dobbelsteijn and Mr. Dilip Savaikar resigned their office of Directors from the Company with effect from September 6, 2018. The
Board has placed on record its sincere appreciation for the services rendered by them during their association with the Company.
Shri Vipin Agarwal was appointed as an Additional Director on the Board of Director with effect from September 12, 2018 and regularize at
the Annual General Meeting held on September 29, 2018.
Shri Sanjay Bahl, Director retires by rotation at the ensuing Annual General Meeting and being eligible, offers himself for re-appointment.
20
Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies
during year [Text Block]
SUBSIDIARIES, ASSOCIATES AND JOINT VENTURE COMPANIES
RAY UNIVERSAL TRADING PRIVATE LIMITED
Ray Universal Trading Private Limited has become the wholly owned subsidiary of the Company with effect from November 30, 2018. The
total revenue of Ray Universal Trading Private Limited for the year ended March 31, 2019 was Rs.NIL. The Company incurred a loss of
Rs.0.04 crore during the year under review.
RAY GLOBAL CONSUMER TRADING PRIVATE LIMITED
Ray Global Consumer Trading Private Limited has become the wholly owned subsidiary of the Company with effect from November 30,
2018. The total revenue of Ray Global Consumer Trading Private Limited for the year ended March 31, 2019 was Rs.NIL. The Company
incurred a loss of Rs.0.01 crore during the year under review
Details relating to deposits covered under chapter v of companies act [Text Block]
PUBLIC DEPOSITS
The Company has not accepted any public deposits under Section 73 of the Companies Act, 2013 during the year under review.
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]
SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS
There are no significant or material orders passed by the Regulators / Courts which would impact the going concern status of the Company
and its future operations.
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
INTERNAL CONTROL SYSTEMS AND THEIR ADEQUACY
Your Company has an effective internal control and risk-mitigation system, which is constantly assessed and strengthened with new / revised
standard operating procedures.
The Company has entrusted the internal and operational audit to M/s Mahajan & Aibara Chartered Accountants LLP, a reputed firm of
Chartered Accountants. The main thrust of the internal audit process is test and review of controls, independent appraisal of risks, business
processes and benchmarking internal controls with best practices. The Company has a robust Management Information System, which is an
integral part of the control mechanism.
The Board of Directors, Statutory Auditors and the Business Heads are periodically apprised of the internal audit findings and corrective
actions taken.
Disclosure of other reasons if company fails to spend prescribed amount on CSR

The Company is currently evaluating and considering suitable CSR programs, activities and initiatives for further CSR spending, which are
aligned with the Company’s ethos and CSR policy. The Company was unable to spend the entire amount and is exploring more areas in
future such that the spending makes a significant social impact. The Company is confident of meeting its objectives, and therefore has
decided to carry forward the unspent amount to the next financial year.
21
Statement showing details of employees of company under rule 5(2) and (3) of companies appointment and
remuneration of managerial personnels rules 2014 [Text Block]
PARTICULARS OF EMPLOYEES
Information in accordance with Section 197 of the Companies Act, 2013 read with Rule 5 of the Companies (Appointment and Remuneration
of Managerial Personnel) Rules, 2014 in respect of employees of the Company for the year ended March 31, 2019 is not provided since it is
not a listed Company.
[700500] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] 1 2
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
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 GIRIRAJ SANJAY
Last name of director BAGRI BAHL
Designation of director DIRECTOR DIRECTOR
Director identification number of director 07543423 00332153
Date of signing of financial statements by director 29/11/2019 29/11/2019
[700400] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/04/2018
to
31/03/2019
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
PRICE
WATERHOUSE
Name of audit firm CHARTERED
ACCOUNTANTS
LLP
Name of auditor signing report VIPIN BANSAL
Firms registration number of audit firm 012754N/N500016
Membership number of auditor 117753
NESCO IT
BUILDING III,
8TH FLOOR,
NESCO IT PARK,
NESCO
Address of auditors COMPLEX GATE
NO 3 GOREGAON
EAST, MUMBAI,
MAHARASTRA -
400063
Permanent account number of auditor or auditor's firm AAAFP3698A
SRN of form ADT-1 G55765226
Date of signing audit report by auditors 29/11/2019
Date of signing of balance sheet by auditors 29/11/2019
22
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]
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [LineItems]
Disclosure in auditors report relating to fixed assets Refer Below
The Company is
maintaining proper
records showing full
particulars,
Disclosure relating to quantitative details of fixed assets including
quantitative details
and situation, of
Property Plant and
Equipment.
Disclosure relating to physical verification and material discrepancies of fixed Textual information
assets (15) [See below]
The title deeds of
immovable
properties, as
disclosed in note 2
on Property Plant
Disclosure relating to title deeds of immovable properties and Equipment to
the standalone
financial statements,
are held in the name
of the Company.
Textual information
Disclosure in auditors report relating to inventories (16) [See below]
Disclosure in auditors report relating to loans Refer Below
Disclosure about loans granted to parties covered under section 189 of companies Textual information
act (17) [See below]
Disclosure relating to terms and conditions of loans granted Not Applicable
Disclosure regarding receipt of loans granted Not Applicable
Disclosure regarding terms of recovery of loans granted Not Applicable
Disclosure in auditors report relating to compliance with Section 185 and 186 of Textual information
Companies Act, 2013 (18) [See below]
The Company has
not accepted any
deposits from the
public within the
meaning of Sections
Disclosure in auditors report relating to deposits accepted 73, 74, 75 and 76 of
the Act and the
Rules framed there
under to the extent
notified.
Textual information
Disclosure in auditors report relating to maintenance of cost records (19) [See below]
Disclosure in auditors report relating to statutory dues [TextBlock] Refer Below
Disclosure relating to regularity in payment of undisputed statutory dues Textual information
[TextBlock] (20) [See below]
Textual information
Disclosure relating to disputed statutory dues [TextBlock] (21) [See below]
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (22) [See below]
Disclosure in auditors report relating to public offer and term loans used for Textual information
purpose for which those were raised (23) [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 (24) [See below]
The provisions of
Section 197 read
with Schedule V to
the Act are
applicable only to
Disclosure in auditors report relating to managerial remuneration public companies.
Accordingly, the
provisions of Clause
3(xi) of the Order
are not applicable to
the Company.
23
As the Company is
not a Nidhi
Company and the
Nidhi Rules, 2014
Disclosure in auditors report relating to Nidhi Company it, the provisions of
Clause 3(xii) of the
Order are not
applicable to the
Company.
Textual information
Disclosure in auditors report relating to transactions with related parties (25) [See below]
Disclosure in auditors report relating to preferential allotment or private Textual information
placement of shares or convertible debentures (26) [See below]
Disclosure in auditors report relating to non-cash transactions with directors Textual information
or persons connected with him (27) [See below]
The Company is not
required to be
registered under
Section 45-IA of the
Reserve Bank of
Disclosure in auditors report relating to registration under section 45-IA of
India Act, 1934.
Reserve Bank of India Act, 1934 Accordingly, the
provisions of Clause
3(xvi) of the Order
the Company.

01/04/2018
to
31/03/2019
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Disclosure relating to physical verification and material discrepancies of fixed assets

The Property Plant and Equipment of the Company have been physically verified by the Management during the year. The discrepancies
noticed on such verification were not material and have been properly dealt with in the books of account. In our opinion, the frequency of
verification is reasonable.
Disclosure in auditors report relating to inventories

The physical verification of inventory have been conducted at reasonable intervals by the management during the year. The discrepancies
noticed on physical verification of inventory as compared to book records were not material.
Disclosure about loans granted to parties covered under section 189 of companies act
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. Therefore, the provisions of Clause 3(iii), (iii)(a), (iii)(b) and (iii)(c) of the said Order
are not applicable to the Company.
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
The Company has not granted any loans or provided any guarantees or security to the parties covered under Section 185. Accordingly,
provisions of section 185 are not applicable to the Company to that extent. In our opinion and according to the information and explanation
given to us, the Company has complied with the provisions of section 186 in respect of investment made.
24
Disclosure in auditors report relating to maintenance of cost records

Pursuant to the rules made by the Central Government of India, the Company is required to maintain cost records as specified under Section
148(1) of the Act in respect of its products. We have broadly reviewed the same, and are of the opinion that, prima facie, the prescribed
accounts and records have been made and maintained. We have not, however, made a detailed examination of the records with a view to
determine whether they are accurate or complete.
Disclosure relating to regularity in payment of undisputed statutory dues [Text Block]

According to the information and explanations given to us and the records of the Company examined by us, in our opinion, the Company is
regular in depositing the undisputed statutory dues, including provident fund, employees’ state insurance, income tax, sales tax, service tax,
duty of customs, duty of excise, value added tax, cess, goods and services tax and other material statutory dues, as applicable, with the
appropriate authorities.
Disclosure relating to disputed statutory dues [Text Block]

According to the information and explanations given to us and the records of the Company examined by us, there are no dues of income tax,
sales-tax, service-tax, , duty of excise, value added tax and goods and services tax which have not been deposited on account of any dispute.
The particulars of dues of duty of customs as at March 31, 2019 which have not been deposited on account of a dispute, are as follows:
Name of the Nature of Amount (Rs. In Period to which the amount

Forum where the dispute is pending
statute dues Lakhs) relates
Customs Act, Duty of Custom, Excise and Service Tax Appellate

4.34 1993-94
1962 Customs Tribunal
Disclosure in auditors report relating to default in repayment of financial dues

As the Company does not have any loans or borrowings from any financial institution or bank or Government, nor has it issued any
debentures as at the balance sheet date, the provisions of Clause 3(viii) of the Order are not applicable to the Company.
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
The Company has not raised any moneys by way of initial public offer, further public offer (including debt instruments) and term loans.
Accordingly, the provisions of Clause 3(ix) of the Order are not applicable to the Company.
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
During the course of our examination of the books and records of the Company, carried out in accordance with the generally accepted
auditing practices in India, and according to the information and explanations given to us, we have neither come across any instance of
material fraud by the Company or on the Company by its officers or employees, noticed or reported during the year, nor have we been
informed of any such case by the Management.
25
Disclosure in auditors report relating to transactions with related parties

The Company has entered into transactions with related parties in compliance with the provisions of Section 188 of the Act. The details of
such related party transactions have been disclosed in the financial statements as required under Indian Accounting Standard (Ind AS) 24,
Related Party Disclosures specified under Section 133 of the Act. Further, the Company is not required to constitute an Audit Committee
under Section 177 of the Act, and accordingly, to this extent, the provisions of Clause 3(xiii) of the Order are not applicable to the Company.
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
The Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures during the year
under review. Accordingly, the provisions of Clause 3(xiv) of the Order are not applicable to the Company.
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
The Company has not entered into any non cash transactions with its directors or persons connected with him covered within the meaning of
section 192 of the Companies Act, 2013. Accordingly, the provisions of Clause 3(xv) of the Order are not applicable to the Company.
26
Disclosure in auditor’s report explanatory [Text Block]

INDEPENDENT AUDITORS’ REPORT
To
The Members of Raymond Consumer Care Private Limited (formerly known as JK Ansell Private Limited)
Report on the audit of the standalone financial statements
Opinion
1. We have audited the accompanying standalone financial statements of Raymond Consumer Care Private Limited (formerly known as JK
Ansell Private Limited) (“the Company”), which comprise the balance sheet as at March 31, 2019, and the statement of Profit and Loss
(including Other Comprehensive Income), statement of changes in equity and statement of cash flows for the year then ended, and notes to
the financial statements, including a summary of significant accounting policies and other explanatory information.
2. In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial
statements give the information required by the Companies Act, 2013 (“the Act") in the manner so required and give a true and fair view in
conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2019, and total
comprehensive income (comprising of profit and other comprehensive income), changes in equity and its cash flows for the year then ended.
Basis for opinion
3. We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Act. Our
responsibilities under those Standards are further described in the ‘Auditor’s responsibilities for the audit of the financial statements’ section
of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of
India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the
Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Emphasis Of Matter
4. We draw attention to note no. 45 to the standalone financial statements. As referred to in the said note the Companies within the group
have filed 'Composite Scheme of Amalgamation and Arrangement' with National Company Law Tribunal. Pending approval of the scheme
with Honorable National Company Law Tribunal, effect of the same has not been given in these standalone financial statements.
Our opinion is not modified in respect of this matter.
Other Information
5. The Company’s Board of Directors is responsible for the other information. The other information comprises the information included in
the Directors report, but does not include the financial statements and our auditor’s report thereon.
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion
thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether
the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to
be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information,
we are required to report that fact.
We have nothing to report in this regard.
Responsibilities of management and those charged with governance for the financial statements
6. The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these
standalone financial statements that give a true and fair view of the financial position, financial performance, changes in equity 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. 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.
7. 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 to do so. Those Board of Directors are also responsible for
overseeing the Company’s financial reporting process.
27
Auditor’s responsibilities for the audit of the financial statements
8. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,
whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but
is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
9. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional scepticism throughout the audit.
We also:
• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the
circumstances. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate
internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.
• Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained,
whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related
disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial
statements represent the underlying transactions and events in a manner that achieves fair presentation.
10. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Report on other legal and regulatory requirements
11. 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 “Annexure B” a statement on the matters specified in paragraphs 3 and 4 of the Order,
to the extent applicable.
12. As required by Section 143(3) of the Act, we report that:
a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purposes of our audit.
b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of
those books.
c) The Balance Sheet, the Statement of Profit and Loss including other comprehensive income, the Statement of Changes in Equity and Cash
Flow Statement dealt with by this Report are in agreement with the books of account.
d) In our opinion, the aforesaid standalone financial statements comply with the Accounting Standards specified under Section 133 of the
Act.
e) On the basis of the written representations received from the directors as on March 31, 2019 taken on record by the Board of Directors,
none of the directors is disqualified as on March 31, 2019 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 with reference to financial statements of the Company and the operating
effectiveness of such controls, refer to our separate Report in “Annexure A”.
g) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditors)
Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:
i. The Company has disclosed the impact of pending litigations as at March 31, 2019 on its financial position in its financial statements –
Refer Note 35 to the financial statements;
ii. The Company has made provision, as required under applicable law or accounting standards, for foreseeable losses, if any, on long term
contracts. The Company did not have derivative contracts as at March 31, 2019.
iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company during the
year ended March 31, 2019; and
28
iv. The reporting on disclosures relating to Specified Bank Notes is not applicable to the Company for the year ended March 31, 2019.
13. The provisions of Section 197 read with Schedule V to the Act are applicable only to public companies. Accordingly, reporting under
Section 197(16) of the Act is not applicable to the Company.
Annexure A to Independent Auditors’ Report
Referred to in paragraph 12(f) of the Independent Auditors’ Report of even date to the members of Raymond Consumer Care Private Limited
(formerly known as JK Ansell Private Limited) on the standalone financial statements for the year ended March 31, 2019.
Report on the Internal Financial Controls with reference to financial statements under Clause (i) of Sub-section 3 of Section 143 of the Act
1. We have audited the internal financial controls with reference to financial statements of Raymond Consumer Care Private Limited
(formerly known as JK Ansell Private Limited) (“the Company”) as of March 31, 2019 in conjunction with our audit of the standalone
financial statements of the Company for the year ended on that date.
Management’s Responsibility for Internal Financial Controls
2. 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 (ICAI). These
responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for
ensuring the orderly and efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the
prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable
financial information, as required under the Act.
Auditors’ Responsibility
3. Our responsibility is to express an opinion on the Company's internal financial controls with reference to financial statements based on our
audit. We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the
“Guidance Note”) and the Standards on Auditing deemed to be prescribed under section 143(10) of the Act to the extent applicable to an
audit of internal financial controls, both applicable to an audit of internal financial controls and both issued by the ICAI. 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 with reference to financial statements was established and maintained and if such controls
operated effectively in all material respects.
4. Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system with
reference to financial statements and their operating effectiveness. Our audit of internal financial controls with reference to financial
statements included obtaining an understanding of internal financial controls with reference to financial statements, assessing the risk that a
material weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The
procedures selected depend on the auditor’s judgement, including the assessment of the risks of material misstatement of the financial
statements, whether due to fraud or error.
5. 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 with reference to financial statements.
Meaning of Internal Financial Controls with reference to financial statements
6. A company's internal financial controls with reference to financial statements 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 with reference to financial statements includes those policies and
procedures that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and
dispositions of the assets of the company; (2) provide reasonable
assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally accepted
accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of
management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorised
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 with reference to financial statements
7. Because of the inherent limitations of internal financial controls with reference to financial statements, 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 with reference to financial statements to future periods are subject to the risk
that the internal financial control controls with reference to financial statements may become inadequate because of changes in conditions, or
that the degree of compliance with the policies or procedures may deteriorate.
Opinion
8. In our opinion, the Company has, in all material respects, an adequate internal financial controls system with reference to financial
statements and such internal financial controls with reference to financial statements were operating effectively as at March 31, 2019, 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
29
Accountants of India.
For Price Waterhouse Chartered Accountants LLP
Firm Registration Number: 012754N/N500016
Partner
Vipin R. Bansal
Membership Number: 117753
UDIN: 19117753AAAAJV7163
Mumbai
November 29, 2019
[700700] Disclosures - Secretarial audit report

01/04/2018
to
31/03/2019
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
Whether secretarial audit report has been qualified or has any
No
observation or other remarks
30
[110000] Balance sheet

31/03/2019 31/03/2018 31/03/2017
Balance sheet [Abstract]
Assets [Abstract]
Non-current assets [Abstract]
Property, plant and equipment 1,002.09 848.18 776.57
Capital work-in-progress 609.83 5.23
Other intangible assets 33.45 0 0
Non-current financial assets [Abstract]
Non-current investments 5 0
Loans, non-current 309.69 165.13
Other non-current financial assets 4 11.48
Total non-current financial assets 318.69 176.61
Deferred tax assets (net) 0 0
Other non-current assets 510.43 325.51
Total non-current assets 2,474.49 1,355.53
Current assets [Abstract]
Inventories (A) 1,589.16 (B) 1,093.71
Current financial assets [Abstract]
Current investments 0 0
Trade receivables, current 903.07 817.17
Cash and cash equivalents 2,075.73 1,033.23
Bank balance other than cash and cash equivalents 1,008.6 3,199.97
Loans, current 0 82
Other current financial assets 343.22 41.32
Total current financial assets 4,330.62 5,173.69
Other current assets 164.13 106.26
Total current assets 6,083.91 6,373.66
Total assets 8,558.4 7,729.19
Equity and liabilities [Abstract]
Equity [Abstract]
Equity attributable to owners of parent [Abstract]
Equity share capital 200 200 200
Other equity (C) 4,353.41 (D) 4,055.69

Total equity attributable to owners of parent 4,553.41 4,255.69
Non controlling interest 0 0
Total equity 4,553.41 4,255.69
Liabilities [Abstract]
Non-current liabilities [Abstract]
Non-current financial liabilities [Abstract]
Borrowings, non-current 0 0
Total non-current financial liabilities 0 0
Provisions, non-current 0 83.67
Deferred tax liabilities (net) 61.51 51.68
Other non-current liabilities 167.89 0
Total non-current liabilities 229.4 135.35
Current liabilities [Abstract]
Current financial liabilities [Abstract]
Borrowings, current 0 0
Trade payables, current (E) 2,483.83 (F) 2,087.88

Other current financial liabilities 431.71 543.99
Total current financial liabilities 2,915.54 2,631.87
Other current liabilities 590.67 425.81
Provisions, current 269.38 280.47
Total current liabilities 3,775.59 3,338.15
Total liabilities 4,004.99 3,473.5
Total equity and liabilities 8,558.4 7,729.19
31
Footnotes
(A) Inventory write downs are accounted, considering the nature of inventory, ageing and net realisable value. Write-downs of
inventories amounted to Rs. 13.74 lakhs (as at 31st March, 2018 Rs. 32.85 lakhs) These writedowns were recognised as expense and
included in 'changes in inventories of finished goods, work-in-progress and stock-in-trade' and 'cost of materials consumed' and
'consumption of stores and spare parts' in the Statement of Profit and Loss.
(B) Refer 2018-19
(C) Purpose of Significant Reserves
Capital Reserve
Capital Reserve is created out of capital subsidy received from the government. It is non-distributable reserve and can be utilised in
accordance with the provisions of the Act.
Securities Premium Reserve
Securities Premium Reserve is used to record premium on issue of shares. These reserves are utilised in accordance with provisions
of the Act.
General Reserve
The general reserve is used from time to time to transfer profits from retained earnings for appropriation purposes.
(D) Refer 2018-19
(E)
( Rs in lakhs)
Trade payables As at 31st March, 2019 As at 31st March, 2018
Current
Payables to related parties 21.70 44.17
Payables: micro and small enterprises 622.40 2.78
Payables: others 1839.73 2040.93
Total 2483.83 2087.88
Note :
Dues to Micro and Small Enterprises
The Company has certain dues to suppliers registered under Micro, Small and Medium Enterprises Development Act, 2006
('MSMED Act'). The disclosure pursuant to the said MSMED Act are as follows.
Rs. in
lakhs
As at As at
31st 31st
March, March,
2019 2018
The principal amount and the interest due thereon remaining unpaid to any supplier as at the end of
622.40 2.78
accounting year
The interest due on above principal amount remaining unpaid to any supplier as at the end of
- -
accounting year
32
The amount of interest paid by the buyer under MSMED Act, 2006 along with the amounts of the
- -
payment made to the supplier beyond the appointed day during each accounting year
The amount of interest due and payable for the year (where the principal has been paid but interest
2.13 3.30
under the MSMED Act, 2006 not paid)
The amount of interest accrued and remaining unpaid at the end of accounting year 2.13 3.30
The amount of further interest due and payable even in the succeeding year, until such date when
the interest dues as above are actually paid to the small enterprise, for the purpose of disallowance 6.68 6.30
as a deductible expenditure under section 23.
(F) Refer 2018-19
[210000] Statement of profit and loss
Earnings per share [Table] ..(1)

Classes of equity share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Statement of profit and loss [Abstract]
Earnings per share [Abstract]
Earnings per share [Line items]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from
[INR/shares] 16.12 [INR/shares] 22.11 [INR/shares] 16.12 [INR/shares] 22.11
continuing operations
Basic earnings (loss) per share from
[INR/shares] 0 [INR/shares] 88.13 [INR/shares] 0 [INR/shares] 88.13
discontinued operations
Total basic earnings (loss) per share [INR/shares] 16.12 [INR/shares] 110.24 [INR/shares] 16.12 [INR/shares] 110.24
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from
[INR/shares] 16.12 [INR/shares] 22.11 [INR/shares] 16.12 [INR/shares] 22.11
continuing operations
Diluted earnings (loss) per share from
[INR/shares] 0 [INR/shares] 88.13 [INR/shares] 0 [INR/shares] 88.13
discontinued operations
Total diluted earnings (loss) per share [INR/shares] 16.12 [INR/shares] 110.24 [INR/shares] 16.12 [INR/shares] 110.24
33

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Statement of profit and loss [Abstract]
Income [Abstract]
Revenue from operations 20,102.37 12,909.13
Other income 306.93 647.9
Total income 20,409.3 13,557.03
Expenses [Abstract]
Cost of materials consumed (A) 2,231.6 (B) 1,326.83
Purchases of stock-in-trade 7,466.43 4,359.33
Changes in inventories of finished goods, work-in-progress and
-455.99 272.11
stock-in-trade
Employee benefit expense 3,579.62 2,479.27
Finance costs 8.81 0
Depreciation, depletion and amortisation expense 94.74 71.66
Other expenses 7,030.61 4,616.07
Total expenses 19,955.82 13,125.27
Profit before exceptional items and tax 453.48 431.76
Exceptional items before tax 0

(C) 236.22
Total profit before tax 453.48 667.98
Tax expense [Abstract]
Current tax 121.17 149.48
Deferred tax 9.83 76.27
Total tax expense 131 225.75
Total profit (loss) for period from continuing operations 322.48 442.23
Profit (loss) from discontinued operations before tax (D) 0 1,762.52
Tax expense of discontinued operations 0 0
Total profit (loss) from discontinued operations after tax 0 1,762.52
Total profit (loss) for period 322.48 2,204.75
Comprehensive income OCI components presented net of tax [Abstract]
Whether company has other comprehensive income OCI components
Yes Yes
presented net of tax
Other comprehensive income net of tax [Abstract]
Components of other comprehensive income that will not be
reclassified to profit or loss, net of tax [Abstract]
Other comprehensive income, net of tax, gains (losses) on
remeasurements of defined benefit plans (E) -24.76 (F) -42.88
Other comprehensive income that will not be reclassified to
0 0
profit or loss, net of tax, others
Total other comprehensive income that will not be reclassified
-24.76 -42.88
to profit or loss, net of tax
Components of other comprehensive income that will be
reclassified to profit or loss, net of tax [Abstract]
Exchange differences on translation net of tax [Abstract]
Total other comprehensive income, net of tax, exchange
0 0
differences on translation
Debt instrument through other comprehensive income Net of tax
[Abstract]
Other comprehensive income, net of tax, Debt instrument
0 0
through other comprehensive income
Cash flow hedges net of tax [Abstract]
Total other comprehensive income, net of tax, cash flow hedges 0 0
Hedges of net investment in foreign operations net of tax
[Abstract]
Total other comprehensive income, net of tax, hedges of net
0 0
investments in foreign operations
Change in value of time value of options net of tax [Abstract]
Total other comprehensive income, net of tax, change in
0 0
value of time value of options
Change in value of forward elements of forward contracts net of
tax [Abstract]
0 0
value of forward elements of forward contracts
Change in value of foreign currency basis spreads net of tax
[Abstract]
0 0
value of foreign currency basis spreads
34
Other comprehensive income, net of tax, net

movement in regulatory deferral account
balances related to items that will be
reclassified to profit or loss [Abstract]
Total other comprehensive income, net of tax,
net movement in regulatory deferral account
0 0
reclassified to profit or loss
Financial assets measured at fair value through other
comprehensive income net of tax [Abstract]
financial assets measured at fair value through other 0 0
comprehensive income
Other comprehensive income that will be reclassified to profit
0 0
or loss, net of tax, others
Total other comprehensive income that will be reclassified to
0 0
profit or loss, net of tax
Total other comprehensive income -24.76 -42.88
Total comprehensive income 297.72 2,161.87
Comprehensive income OCI components presented before tax [Abstract]
Whether company has comprehensive income OCI components presented
No No
before tax
Other comprehensive income before tax [Abstract]
Total other comprehensive income -24.76 -42.88
Earnings per share explanatory [TextBlock]
Earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] 16.12 [INR/shares] 22.11
Basic earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 88.13
Total basic earnings (loss) per share [INR/shares] 16.12 [INR/shares] 110.24
Diluted earnings (loss) per share from continuing operations [INR/shares] 16.12 [INR/shares] 22.11
Diluted earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 88.13
Total diluted earnings (loss) per share [INR/shares] 16.12 [INR/shares] 110.24
35
Footnotes
(A)
(Rs. In lakhs)
Cost of materials consumed Year ended 31st March, 2019 Year ended 31st March, 2018
Raw materials consumed
Opening Stock 94.95 65.08
Purchases 1,277.61 834.17
Less : Closing Stock 71.84 94.95
Cost of raw materials consumed during the year 1,300.72 804.3
Packing materials consumed
Opening Stock 103.12 80.16
Purchases 995.57 545.5
Less : Closing Stock 167.81 103.12
Cost of packing materials consumed during the year 930.88 522.53
Total 2,231.60 1,326.83
(B) Refer 2018-19

(C) Fee and compensation towards non compete agreement received
(D)
Rs. in Lakhs
For the year ended

Discontinued operations
31 March 2018
Profit before tax from discontinued operation 1,522.74
Tax expense of discontinued operation -
Gain on fair valuation of demerged undertaking 239.78
Tax on above -
36
Profit for the year from discontinued operation 1,762.52
(E)
(Rs. In lakhs)
Items that will not be reclassified to profit or loss Year ended 31st March, 2019 Year ended 31st March, 2018
Remeasurements of defined benefit plans (33.72) (67.07)
Less: Income tax related to above items 8.96 24.19
Total (24.76) (42.88)
(F) Refer 2018-19
[400200] Statement of changes in equity
Statement of changes in equity [Table] ..(1)

Equity attributable
to the equity
Components of equity [Axis] Equity [Member]
holders of the
parent [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 322.48 2,204.75 322.48
Changes in comprehensive income components -24.76 -42.88 -24.76
Total comprehensive income 297.72 2,161.87 297.72
Other changes in equity [Abstract]
Deductions to reserves [Abstract]
Other deductions to reserves 0 2,267.06 0
Total deductions to reserves 0 2,267.06 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Total appropriations for dividend,
0 0 0
dividend tax and retained earnings
Total other changes in equity 0 -2,267.06 0
Total increase (decrease) in equity 297.72 -105.19 297.72
Other equity at end of period 4,353.41 4,055.69 4,160.88 4,353.41
37

Equity attributable to the equity
Components of equity [Axis] Reserves [Member]
holders of the parent [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
Equity [Abstract]
Profit (loss) for period 2,204.75 322.48 2,204.75
Changes in comprehensive income components -42.88 -24.76 -42.88
Total comprehensive income 2,161.87 297.72 2,161.87
Other deductions to reserves 2,267.06 0 2,267.06
Total deductions to reserves 2,267.06 0 2,267.06
0 0 0
Total other changes in equity -2,267.06 0 -2,267.06
Total increase (decrease) in equity -105.19 297.72 -105.19

Reserves
Components of equity [Axis] Capital reserves [Member]
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
Equity [Abstract]
Profit (loss) for period 0 0
Total deductions to reserves 0 0
0 0
Total other changes in equity 0 0
Total increase (decrease) in equity 0 0
Other equity at end of period 4,160.88 30 30 30
38

General reserve
Components of equity [Axis] Securities premium reserve [Member]
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Equity [Abstract]
Profit (loss) for period 0 0 0
Total deductions to reserves 0 0 0
0 0 0
Total other changes in equity 0 0 0
Total increase (decrease) in equity 0 0 0
Other equity at end of period 738 738 738 1,138.53

Components of equity [Axis] General reserve [Member] Retained earnings [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
Equity [Abstract]
Profit (loss) for period 0 322.48 2,204.75
Changes in comprehensive income components -24.76 -42.88
Other deductions to reserves 0 2,267.06
Total deductions to reserves 0 0 2,267.06
0 0 0
Total other changes in equity 0 0 -2,267.06
Total increase (decrease) in equity 0 297.72 -105.19
39

Retained earnings
Components of equity [Axis] Other retained earning [Member]
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
Equity [Abstract]
Profit (loss) for period 322.48 2,204.75
Changes in comprehensive income components -24.76 -42.88
Other deductions to reserves 0 2,267.06
Total deductions to reserves 0 2,267.06
0 0
Total other changes in equity 0 -2,267.06
Total increase (decrease) in equity 297.72 -105.19
40
[320000] Cash flow statement, indirect

01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
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 tax 453.48 667.98
Adjustments for reconcile profit (loss) [Abstract]
Adjustments for decrease (increase) in inventories -495.45 596.88
Adjustments for decrease (increase) in trade receivables, current 1,652.58 -2,850.34
Adjustments for decrease (increase) in other non-current assets 1.96

(A) 28.34
Adjustments for increase (decrease) in trade payables, current 559.94 23.52
Adjustments for depreciation and amortisation expense 94.74 73.08
Adjustments for provisions, current -94.76 74.84
Adjustments for interest income 154.56 125.35
Adjustments for fair value losses (gains) 0 -239.78
Other adjustments to reconcile profit (loss) (B) -33.72 (C) 1,459.23

Other adjustments for non-cash items (D) -4.2 (E) -10.12
Total adjustments for reconcile profit (loss) 1,526.53 -969.7
Net cash flows from (used in) operations 1,980.01 -301.72
Income taxes paid (refund) 204.79 132.02
Other inflows (outflows) of cash 0

(F) 236.22
Net cash flows from (used in) operating activities 1,775.22 -197.52
Cash flows from used in investing activities [Abstract]
Other cash payments to acquire equity or debt instruments of other
5 0
entities
Proceeds from sales of property, plant and equipment 0 0.39
Purchase of property, plant and equipment 885.31 76.94
Interest received 157.59 85.84
Net cash flows from (used in) investing activities -732.72 9.29
Cash flows from used in financing activities [Abstract]
Net cash flows from (used in) financing activities 0 0
Net increase (decrease) in cash and cash equivalents before effect of
1,042.5 -188.23
exchange rate changes
Net increase (decrease) in cash and cash equivalents 1,042.5 -188.23
Cash and cash equivalents cash flow statement at end of period 2,075.73 1,033.23 1,221.46
41
Footnotes
(A) Net Loss on sale/discard of property, plant and equipment
(B)
(Rs. In lakhs)
Year ended 31st March, Year ended 31st March,

201 9 2018
Profit before exceptional Items and tax including discontinued

- 1526.30
operations
Remeasurements of net defined benefit plans -33.72 -67.07
Total -33.72 1,459.23
(C) Refer 2018-19

(D) Allowance for doubtful receivables and advances
(E) Refer 2018-19
(F) Exceptional items
[610100] Notes - List of accounting policies

01/04/2018
to
31/03/2019
Disclosure of significant accounting policies [TextBlock] [See below]
42
Disclosure of significant accounting policies [Text Block]

STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES
Also refer Note Demerger and discontinuing operation and Note Unhedged foreign currency exposures.
Significant accounting policies
(a) Basis of preparation of Standalone Financial Statements
(i) Compliance with Ind AS
These standalone financial statements have been prepared in accordance with the Indian Accounting Standards (hereinafter referred to as the
'Ind AS') as notified by Ministry of Corporate Affairs pursuant to section 133 of the Companies Act, 2013 (the 'Act') [Companies (Indian
Accounting standards) Rules, 2015], as amended and other relevant provisions of the Act.
The accounting policies are applied consistently to all the periods presented in the financial statement
(ii) Historical cost convention
The standalone financial statements have been prepared on a historical cost basis, except for the following:
(a) certain financial assets and liabilities that is measured at fair value;
(b) defined benefit plans - plan assets measured at fair value.
(iii) New and amended standards adopted by the Company
The company has applied the following standards and amendments for the first time for their annual reporting period commencing 1 April
2018:
(a) Ind AS 115: Revenue from Contract with customers
(b) Amendment to Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance
(c) Appending B, Foreign Currency Transactions and Advance Consideration to Ind AS 21, The Effects of
changes in Foreign Exchange Rates
(d) Amendment to Ind AS 12, Income Taxes
(e) Amendment to Ind AS 40, Investment Property
(f) Amendment to Ind AS 28, Investments in Associates and Joint Ventures Ind AS 112, Disclosure of Interests in Other Entities
The Company has adopted Ind AS 115 for the first time by using the modified retrospctive method with the date of initial application of
April 2018. The details are disclosed in Note 46. Most of others did not have any impact on accounts recognised in prior periods and are not
expected to significantly affect the current or future periods.
(iv) Current non-current classification
All assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle (twelve months) and
other criteria set out in the Schedule III to the Companies Act, 2013.
(v) Rounding of amounts
All amounts disclosed in the standalone financial statements and notes have been rounded off to the nearest lakhs as per the requirement of
Schedule III, unless otherwise stated.
(b) Use of estimates and judgments
The estimates and judgments used in the preparation of the Ind AS financial statements are continuously evaluated by the Company and are
based on historical experience and various other assumptions and factors (including expectations of future events) that the Company believes
to be reasonable under the existing circumstances. Differences between actual results and estimates are recognised in the period in which the
results are known/materialised.
The said estimates are based on the facts and events, that existed as at the reporting date, or that occurred after that date but provide
additional evidence about conditions existing as at the reporting date.
(c) Property, plant and equipment
43
All property, plant and equipment are stated at cost less depreciation and impairment, if any. Historical cost includes expenditure that is
directly attributable to the acquisition of the items.
Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that
future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying
amount of any component accounted for as a separate asset is derecognised when replaced. All other repairs and maintenance are charged to
the Statement of Profit and Loss during the reporting period in which they are incurred.
Depreciation methods, estimated useful lives and residual value
Depreciation is provided on a Straight Line Method, over the estimated useful lives of assets.
The Company depreciates its property, plant and equipment over the useful life in the manner prescribed in Schedule II of the Act, and
management believe that useful lives of assets are same as those prescribed in schedule II of the Act.
Leasehold land premium is amortised over the period of lease.
Tangible asset costing Rs. 0.05 Lakhs or less are fully depreciated in the year of acquisition.
An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated
recoverable amount. Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in the
Statement of Profit and Loss.
(d) Intangible assets
Computer software are stated at cost, less accumulated amortisation and impairments, if any.
Amortisation method
The company amortizes computer software with a future useful life using straight-line method over 3 years
Gains and losses on disposal are determined by comparing proceeds with carrying amount. These are included in the statement of profit and
loss.
(e) Lease
Leases in which a significant portion of the risks and rewards of ownership are not transferred to the company as lessee are classified as
operating leases. Payments made under operating leases are charged to the Statement of Profit and Loss on a straight-line basis over the
period of the lease unless the payments are structured to increase in line with expected general inflation to compensate for the lessor's
expected inflationary cost increases.
The Ministry of Corporate Affairs (MCA), on 30 March 2019, notified amendments to IndAS 116, Lease. Ind AS 116 will replace the
existing leases Standard, Ind AS 17 Leases, and related Interpretations. The Standard sets out the principles for the recognition,
measurement, presentation and disclosure of leases for both parties to a contract i.e., the lessee and the lessor. The Company has assessed the
potential impact of these amendments and accounted in subsequent year . These amendments are mandatory for the accounting period
beginning on or after April 1, 2019.
(f) Cash and Cash Equivalents
For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with
financial institutions, other short-term highly liquid investments with original maturities of three months or less that are readily convertible to
known amounts of cash and which are subject to an insignificant risk of changes in value.
(g) Inventories
Inventories of Raw Materials, Packing Materials, Goods in transit, Stock-in-trade, Stores and spares, Work-in-Progress and Finished Goods
are stated 'at cost or net realisable value, whichever is lower'. Cost of Raw Materials and Traded Goods comprises cost of purchase. Cost of
Work in Progress and Finished Goods comprises direct materials, direct labour and appropriate proportion of variable and fixed overhead
expenditure, later being allocated on the basis of normal operating capacity. Cost of inventories also include all other costs incurred in
bringing the inventories to their present location and condition. Cost formula used is 'Weighted Average cost'. Due allowance is estimated
and made for defective and obsolete items, wherever necessary.
(h) Investment in subsidiary
Investment in subsidiary is recognised at cost, less impairment, as per Ind AS -27.
(i) Investments and other financial assets
(i) Classification
The Company classifies its financial assets in the following measurement categories:
* those to be measured subsequently at fair value (either through other comprehensive income, or through the Statement of Profit and Loss),
and
44
* those measured at amortised cost.
The classification depends on the Company's business model for managing the financial assets and the contractual terms of the cash flows.
For assets measured at fair value, gains and losses will either be recorded in the Statement of Profit and Loss or other comprehensive income.
For investments in debt instruments, this will depend on the business model in which the investment is held. For investments in equity
instruments, this will depend on whether the company has made an irrevocable election at the time of initial recognition to account for the
equity investment at fair value through other comprehensive income.
(ii) Measurement
At initial recognition, the company measures a financial asset at its fair value. Transaction costs of financial assets carried at fair value
through the Statement of Profit and Loss are expensed in the Statement of Profit and Loss.
Debt instruments
Subsequent measurement of debt instruments depends on the company's business model for managing the asset and the cash flow
characteristics of the asset. There are three measurement categories into which the Company classifies its debt instruments
* Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal
and interest are measured at amortised cost. Interest income from these financial assets is included in other income using the effective interest
rate method.
* Fair value through other comprehensive income (FVOCI): Assets that are held for collection of contractual cash flows and for selling the
financial assets, where the assets' cash flows represent solely payments of principal and interest are measured at fair value through other
comprehensive income (FVOCI). Movements in the carrying amount are taken through OCI, except for the recognition of impairment losses,
interest revenue which are recognised in the Statement of Profit and Loss. When the financial asset is derecognised, the cumulative gain or
loss previously recognised in OCI is reclassified from equity to the Statement of Profit and Loss and recognised in other income/expense.
Interest income from these financial assets is included in other income using the effective interest rate method.
* Fair value through profit and loss: Assets that do not meet the criteria for amortised cost or FVOCI are measured at fair value through
Statement of Profit and Loss. Interest income from these financial assets is included in other income.
Equity instruments
The Company subsequently measures all equity investments at fair value. Where the Company's management has elected to present fair
value gains and losses on equity investments in other comprehensive income, there is no subsequent reclassification of fair value gains and
losses to the Statement of Profit and Loss. Dividends from such investments are recognised in the Statement of Profit and Loss as other
income when the Company's right to receive payments is established.
(iii) Impairment of financial assets
The Company assesses on a forward looking basis the expected credit losses associated with its assets carried at amortised cost. The
impairment methodology applied depends on whether there has been a significant increase in credit risk.
(iv) Income recognition
Interest income
Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate.
Dividends
Dividends are recognised in the Statement of Profit and Loss only when the right to receive payment is established.
(j) Provisions, contingent liabilities and contingent assets
Provisions are recognised when the Company has a present legal or constructive obligation as a result of past events, it is probable that an
outflow of resources will be required to settle the obligation and the amount can be reliably estimated. Provisions are not recognised for
future operating losses.
Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the
end of the reporting period. The discount rate used to determine the present value is a pre tax rate that reflects current market assessments of
the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognised as
interest expense in the Statement of Profit and Loss.
Contingent Liabilities are disclosed in respect of possible obligations that arise from past events but their existence will be confirmed by the
occurrence or non occurrence of one or more uncertain future events.
A contingent asset is disclosed in respect of possible asset that arise from past event and whose existence will be confirmed only by the
(k)Revenue recognition
45
Sales are recognised when the control of the goods is transferred to customer which is generally on delivery of goods and there are no
unfulfilled obligation that could affect the customer's acceptance of the product. Delivery occurs when the products have been shipped to the
specific location, risk of obsolescence and loss have been transferred to customer and the group has objective evidence that all criteria for the
acceptance have been satisfied.
The goods are sold with customer incentives based on sales effected during the year. Accumulated experience is used to estimate and provide
for such incentives using expected value method. Further, the company replaces damaged or expired goods which remains unsold. Thus, a
refund liability is recognised for such customer incentives and provision for damaged and expired goods. Revenue from sales is recognised
based on the price specified in the contract, net of provision for damaged/ expired goods and customer incentives.
A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the
passage of time is required before the payment is due.
Other operating revenue - Export incentives
Export Incentives under the, “Duty Draw back Scheme”, "Merchandise Export from India Scheme" etc. is accounted in the year of export.
(l) Employee benefits
(i) Other long-term employee benefit obligations
The compensated absences for earned leave are not expected to be settled wholly within 12 months after the end of the period in which the
employees render the related service. An actuarial valuation is obtained at the end of reporting period. The present value of expected future
payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit
method.
(ii) Post-employment obligations
Gratuity obligations
The liability or asset recognised in the balance sheet in respect of defined gratuity plans is the present value of the defined benefit obligation
at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by actuaries using the
projected unit credit method.
The net interest cost is calculated by actuary applying the discount rate to the net balance of the defined benefit obligation and the fair value
of plan assets. This cost is included in employee benefit expense in the Statement of Profit and Loss.
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recognised in the period in
which they occur, directly in other comprehensive income. They are included in retained earnings in the statement of changes in equity.
Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments as calculated by actuary are
recognised immediately in the Statement of Profit and Loss as past service cost.
Defined Contribution Plans
Defined Contribution Plans such as Provident Fund etc., are charged to the Statement of Profit and Loss Account as incurred.
Termination benefits
Termination benefits are payable when employment is terminated by the company before the normal retirement date, or when an employee
accepts voluntary redundancy in exchange for these benefits. The company recognises termination benefits at the earlier of the following
dates: (a) when the company can no longer withdraw the offer of those benefits; and (b)when the company recognises costs for are
structuring that is within the scope of Ind AS 37 and involves the payment of terminations benefits. In the case of an offer made to encourage
voluntary redundancy, the termination benefits are measured based on the number of employees expected to accept the offer. Benefits falling
due more than 12 months after the end of the reporting period are discounted to present value.
(m) Foreign currency transactions
Transactions in foreign currencies are recognised at the prevailing exchange rates on the transaction dates. Realised gains and losses on
settlement of foreign currency transactions are recognised in the Statement of Profit and Loss.
Monetary foreign currency assets and liabilities at the year-end are translated at the year-end exchange rates and the resultant exchange
differences are recognised in the Statement of Profit and Loss.
(n) Taxation
The income tax expense or credit for the period is the tax payable on the current period's taxable income based on the applicable income tax
rate adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses.
Deferred income tax is provided in full, using the balance sheet method on temporary differences arising between the tax bases of assets and
liabilities and their carrying amount in the financial statement. Deferred income tax is determined using tax rates (and laws) that have been
enacted or substantially enacted by the end of the reporting period and are excepted to apply when the related defer income tax assets is
realised or the deferred income tax liability is settled.
Deferred tax assets are recognised for all deductible temporary differences and unused tax losses only if it is probable that future taxable
46
amounts will be available to utilise those temporary differences and losses.
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the
deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are off set where the Company has a legally
enforceable right to offset and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously.
Current and deferred tax is recognised in the Statement of Profit and Loss, except to the extent that it relates to items recognised in other
comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity,
respectively.
Minimum Alternate Tax credit is recognised as deferred tax asset only when and to the extent there is convincing evidence that the Company
will pay normal income tax during the specified period. Such asset 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 effect that the Company will pay normal
income tax during the specified period.
(o) Earnings Per Share
Basic earnings per share
Basic earnings per share is calculated by dividing:
- the profit attributable to owners of the Company
- by the weighted average number of equity shares outstanding during the financial year, adjusted for bonus elements in equity shares issued
during the year and excluding treasury shares.
Diluted earnings per share
Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account:
- the after income tax effect of interest and other financing costs associated with dilutive potential equity shares, and
- the weighted average number of additional equity shares that would have been outstanding assuming the conversion of all dilutive potential
equity shares.
(p) Segment reporting
Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker.
(q) Manufacturing and operating Expenses
The Company classifies separately manufacturing and operating expenses which are directly linked to manufacturing and service activities of
the company.
(r) Impairment of non-financial assets
Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be
recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The
recoverable amount is the higher of an asset’s fair value less costs of disposal and value in use. For the purpose of assessing impairment,
assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash
inflows from other assets or group of assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are
reviewed for possible reversal of the impairment at the end of each reporting period.
(s) Exceptional Items
Exceptional items include income or expense that are considered to be part of ordinary activities, however, are of such significance and
nature that separate disclosure enables the user of the Financial Statements to understand the impact in a more meaningful manner.
Exceptional items are identified by virtue of either their size or nature so as to facilitate comparison with prior periods and to assess
underlying trends in the financial performance of the Company.
(t) Share Based Payments
The scheme of the Raymond Consumer Care Private Limited Employee Stock Option Plan (RCCPL ESOP 2019) was approved by the share
holders at the Extra Ordinary General Meeting held on March 06, 2019.
The fair value options granted under the aforesaid scheme is recognised as an employee benefit expense with a corresponding increase in
equity. The total amount to be expensed is determined by reference to the fair value of the options granted. The total expense is recognised
over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. At the end of the each
period, the Company revises its estimate of the number of options that are expected to vest based on the non-market vesting conditions and
service conditions. It recognises the impact of the revision to original estimates, if any, in the statement of profit and loss, with a
corresponding adjustment to other equity.
47
[610200] Notes - Corporate information and statement of IndAs compliance

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of corporate information notes and other explanatory information Textual information (30)
Textual information (31) Refer
Statement of Ind AS compliance [TextBlock] [See below] 2018-19
Whether there is any departure from Ind AS No No
Whether there are reclassifications to comparative amounts No No
Disclosure of significant accounting policies [TextBlock] [See below]
Disclosure of corporate information notes and other explanatory information [Text Block]
Background and Operations
Raymond Consumer Care Private Limited is a company limited by shares, incorporated on June 28 ,1996. The Company deals in sexual
wellness products and personal grooming products. The registered office of the company is situated at Aurangabad. The Company had
demerged its surgical gloves business during the previous year.
Company has vide shareholder's resolution dated September 21, 2018 has applied for change in name from J K Ansell Private Limited to
Raymond Consumre Care Private Limited with Registrar of companies. In this respect the company has received Certificate of Incorpration
dated October 13, 2018.
Statement of Ind AS compliance [Text Block]

Basis of preparation
Compliance with Ind AS
The accounting policies are applied consistently to all the periods presented in the financial statement.
48
Disclosure of significant accounting policies [Text Block]

STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES
Also refer Note Demerger and discontinuing operation and Note Unhedged foreign currency exposures.
Significant accounting policies
(a) Basis of preparation of Standalone Financial Statements
(i) Compliance with Ind AS
The accounting policies are applied consistently to all the periods presented in the financial statement
(ii) Historical cost convention
The standalone financial statements have been prepared on a historical cost basis, except for the following:
(a) certain financial assets and liabilities that is measured at fair value;
(b) defined benefit plans - plan assets measured at fair value.
(iii) New and amended standards adopted by the Company
The company has applied the following standards and amendments for the first time for their annual reporting period commencing 1 April
2018:
(a) Ind AS 115: Revenue from Contract with customers
(b) Amendment to Ind AS 20, Accounting for Government Grants and Disclosure of Government Assistance
(c) Appending B, Foreign Currency Transactions and Advance Consideration to Ind AS 21, The Effects of
changes in Foreign Exchange Rates
(d) Amendment to Ind AS 12, Income Taxes
(e) Amendment to Ind AS 40, Investment Property
(f) Amendment to Ind AS 28, Investments in Associates and Joint Ventures Ind AS 112, Disclosure of Interests in Other Entities
The Company has adopted Ind AS 115 for the first time by using the modified retrospctive method with the date of initial application of
April 2018. The details are disclosed in Note 46. Most of others did not have any impact on accounts recognised in prior periods and are not
expected to significantly affect the current or future periods.
(iv) Current non-current classification
All assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle (twelve months) and
other criteria set out in the Schedule III to the Companies Act, 2013.
(v) Rounding of amounts
All amounts disclosed in the standalone financial statements and notes have been rounded off to the nearest lakhs as per the requirement of
Schedule III, unless otherwise stated.
(b) Use of estimates and judgments
The estimates and judgments used in the preparation of the Ind AS financial statements are continuously evaluated by the Company and are
based on historical experience and various other assumptions and factors (including expectations of future events) that the Company believes
to be reasonable under the existing circumstances. Differences between actual results and estimates are recognised in the period in which the
results are known/materialised.
The said estimates are based on the facts and events, that existed as at the reporting date, or that occurred after that date but provide
additional evidence about conditions existing as at the reporting date.
(c) Property, plant and equipment
49
All property, plant and equipment are stated at cost less depreciation and impairment, if any. Historical cost includes expenditure that is
directly attributable to the acquisition of the items.
Subsequent costs are included in the asset's carrying amount or recognised as a separate asset, as appropriate, only when it is probable that
future economic benefits associated with the item will flow to the Company and the cost of the item can be measured reliably. The carrying
amount of any component accounted for as a separate asset is derecognised when replaced. All other repairs and maintenance are charged to
the Statement of Profit and Loss during the reporting period in which they are incurred.
Depreciation methods, estimated useful lives and residual value
Depreciation is provided on a Straight Line Method, over the estimated useful lives of assets.
The Company depreciates its property, plant and equipment over the useful life in the manner prescribed in Schedule II of the Act, and
management believe that useful lives of assets are same as those prescribed in schedule II of the Act.
Leasehold land premium is amortised over the period of lease.
Tangible asset costing Rs. 0.05 Lakhs or less are fully depreciated in the year of acquisition.
An asset's carrying amount is written down immediately to its recoverable amount if the asset's carrying amount is greater than its estimated
recoverable amount. Gains and losses on disposals are determined by comparing proceeds with carrying amount. These are included in the
Statement of Profit and Loss.
(d) Intangible assets
Computer software are stated at cost, less accumulated amortisation and impairments, if any.
Amortisation method
The company amortizes computer software with a future useful life using straight-line method over 3 years
Gains and losses on disposal are determined by comparing proceeds with carrying amount. These are included in the statement of profit and
loss.
(e) Lease
Leases in which a significant portion of the risks and rewards of ownership are not transferred to the company as lessee are classified as
operating leases. Payments made under operating leases are charged to the Statement of Profit and Loss on a straight-line basis over the
period of the lease unless the payments are structured to increase in line with expected general inflation to compensate for the lessor's
expected inflationary cost increases.
The Ministry of Corporate Affairs (MCA), on 30 March 2019, notified amendments to IndAS 116, Lease. Ind AS 116 will replace the
existing leases Standard, Ind AS 17 Leases, and related Interpretations. The Standard sets out the principles for the recognition,
measurement, presentation and disclosure of leases for both parties to a contract i.e., the lessee and the lessor. The Company has assessed the
potential impact of these amendments and accounted in subsequent year . These amendments are mandatory for the accounting period
beginning on or after April 1, 2019.
(f) Cash and Cash Equivalents
For the purpose of presentation in the statement of cash flows, cash and cash equivalents includes cash on hand, deposits held at call with
financial institutions, other short-term highly liquid investments with original maturities of three months or less that are readily convertible to
known amounts of cash and which are subject to an insignificant risk of changes in value.
(g) Inventories
Inventories of Raw Materials, Packing Materials, Goods in transit, Stock-in-trade, Stores and spares, Work-in-Progress and Finished Goods
are stated 'at cost or net realisable value, whichever is lower'. Cost of Raw Materials and Traded Goods comprises cost of purchase. Cost of
Work in Progress and Finished Goods comprises direct materials, direct labour and appropriate proportion of variable and fixed overhead
expenditure, later being allocated on the basis of normal operating capacity. Cost of inventories also include all other costs incurred in
bringing the inventories to their present location and condition. Cost formula used is 'Weighted Average cost'. Due allowance is estimated
and made for defective and obsolete items, wherever necessary.
(h) Investment in subsidiary
Investment in subsidiary is recognised at cost, less impairment, as per Ind AS -27.
(i) Investments and other financial assets
(i) Classification
The Company classifies its financial assets in the following measurement categories:
* those to be measured subsequently at fair value (either through other comprehensive income, or through the Statement of Profit and Loss),
and
50
* those measured at amortised cost.
The classification depends on the Company's business model for managing the financial assets and the contractual terms of the cash flows.
For assets measured at fair value, gains and losses will either be recorded in the Statement of Profit and Loss or other comprehensive income.
For investments in debt instruments, this will depend on the business model in which the investment is held. For investments in equity
instruments, this will depend on whether the company has made an irrevocable election at the time of initial recognition to account for the
equity investment at fair value through other comprehensive income.
(ii) Measurement
At initial recognition, the company measures a financial asset at its fair value. Transaction costs of financial assets carried at fair value
through the Statement of Profit and Loss are expensed in the Statement of Profit and Loss.
Debt instruments
Subsequent measurement of debt instruments depends on the company's business model for managing the asset and the cash flow
characteristics of the asset. There are three measurement categories into which the Company classifies its debt instruments
* Amortised cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal
and interest are measured at amortised cost. Interest income from these financial assets is included in other income using the effective interest
rate method.
* Fair value through other comprehensive income (FVOCI): Assets that are held for collection of contractual cash flows and for selling the
financial assets, where the assets' cash flows represent solely payments of principal and interest are measured at fair value through other
comprehensive income (FVOCI). Movements in the carrying amount are taken through OCI, except for the recognition of impairment losses,
interest revenue which are recognised in the Statement of Profit and Loss. When the financial asset is derecognised, the cumulative gain or
loss previously recognised in OCI is reclassified from equity to the Statement of Profit and Loss and recognised in other income/expense.
Interest income from these financial assets is included in other income using the effective interest rate method.
* Fair value through profit and loss: Assets that do not meet the criteria for amortised cost or FVOCI are measured at fair value through
Statement of Profit and Loss. Interest income from these financial assets is included in other income.
Equity instruments
The Company subsequently measures all equity investments at fair value. Where the Company's management has elected to present fair
value gains and losses on equity investments in other comprehensive income, there is no subsequent reclassification of fair value gains and
losses to the Statement of Profit and Loss. Dividends from such investments are recognised in the Statement of Profit and Loss as other
income when the Company's right to receive payments is established.
(iii) Impairment of financial assets
The Company assesses on a forward looking basis the expected credit losses associated with its assets carried at amortised cost. The
impairment methodology applied depends on whether there has been a significant increase in credit risk.
(iv) Income recognition
Interest income
Interest income is accrued on a time basis, by reference to the principal outstanding and at the effective interest rate.
Dividends
Dividends are recognised in the Statement of Profit and Loss only when the right to receive payment is established.
(j) Provisions, contingent liabilities and contingent assets
Provisions are recognised when the Company has a present legal or constructive obligation as a result of past events, it is probable that an
outflow of resources will be required to settle the obligation and the amount can be reliably estimated. Provisions are not recognised for
future operating losses.
Provisions are measured at the present value of management’s best estimate of the expenditure required to settle the present obligation at the
end of the reporting period. The discount rate used to determine the present value is a pre tax rate that reflects current market assessments of
the time value of money and the risks specific to the liability. The increase in the provision due to the passage of time is recognised as
interest expense in the Statement of Profit and Loss.
Contingent Liabilities are disclosed in respect of possible obligations that arise from past events but their existence will be confirmed by the
A contingent asset is disclosed in respect of possible asset that arise from past event and whose existence will be confirmed only by the
(k)Revenue recognition
51
Sales are recognised when the control of the goods is transferred to customer which is generally on delivery of goods and there are no
unfulfilled obligation that could affect the customer's acceptance of the product. Delivery occurs when the products have been shipped to the
specific location, risk of obsolescence and loss have been transferred to customer and the group has objective evidence that all criteria for the
acceptance have been satisfied.
The goods are sold with customer incentives based on sales effected during the year. Accumulated experience is used to estimate and provide
for such incentives using expected value method. Further, the company replaces damaged or expired goods which remains unsold. Thus, a
refund liability is recognised for such customer incentives and provision for damaged and expired goods. Revenue from sales is recognised
based on the price specified in the contract, net of provision for damaged/ expired goods and customer incentives.
A receivable is recognised when the goods are delivered as this is the point in time that the consideration is unconditional because only the
passage of time is required before the payment is due.
Other operating revenue - Export incentives
Export Incentives under the, “Duty Draw back Scheme”, "Merchandise Export from India Scheme" etc. is accounted in the year of export.
(l) Employee benefits
(i) Other long-term employee benefit obligations
The compensated absences for earned leave are not expected to be settled wholly within 12 months after the end of the period in which the
employees render the related service. An actuarial valuation is obtained at the end of reporting period. The present value of expected future
payments to be made in respect of services provided by employees up to the end of the reporting period using the projected unit credit
method.
(ii) Post-employment obligations
Gratuity obligations
The liability or asset recognised in the balance sheet in respect of defined gratuity plans is the present value of the defined benefit obligation
at the end of the reporting period less the fair value of plan assets. The defined benefit obligation is calculated annually by actuaries using the
projected unit credit method.
The net interest cost is calculated by actuary applying the discount rate to the net balance of the defined benefit obligation and the fair value
of plan assets. This cost is included in employee benefit expense in the Statement of Profit and Loss.
Remeasurement gains and losses arising from experience adjustments and changes in actuarial assumptions are recognised in the period in
which they occur, directly in other comprehensive income. They are included in retained earnings in the statement of changes in equity.
Changes in the present value of the defined benefit obligation resulting from plan amendments or curtailments as calculated by actuary are
recognised immediately in the Statement of Profit and Loss as past service cost.
Defined Contribution Plans
Defined Contribution Plans such as Provident Fund etc., are charged to the Statement of Profit and Loss Account as incurred.
Termination benefits
Termination benefits are payable when employment is terminated by the company before the normal retirement date, or when an employee
accepts voluntary redundancy in exchange for these benefits. The company recognises termination benefits at the earlier of the following
dates: (a) when the company can no longer withdraw the offer of those benefits; and (b)when the company recognises costs for are
structuring that is within the scope of Ind AS 37 and involves the payment of terminations benefits. In the case of an offer made to encourage
voluntary redundancy, the termination benefits are measured based on the number of employees expected to accept the offer. Benefits falling
due more than 12 months after the end of the reporting period are discounted to present value.
(m) Foreign currency transactions
Transactions in foreign currencies are recognised at the prevailing exchange rates on the transaction dates. Realised gains and losses on
settlement of foreign currency transactions are recognised in the Statement of Profit and Loss.
Monetary foreign currency assets and liabilities at the year-end are translated at the year-end exchange rates and the resultant exchange
differences are recognised in the Statement of Profit and Loss.
(n) Taxation
The income tax expense or credit for the period is the tax payable on the current period's taxable income based on the applicable income tax
rate adjusted by changes in deferred tax assets and liabilities attributable to temporary differences and to unused tax losses.
Deferred income tax is provided in full, using the balance sheet method on temporary differences arising between the tax bases of assets and
liabilities and their carrying amount in the financial statement. Deferred income tax is determined using tax rates (and laws) that have been
enacted or substantially enacted by the end of the reporting period and are excepted to apply when the related defer income tax assets is
realised or the deferred income tax liability is settled.
Deferred tax assets are recognised for all deductible temporary differences and unused tax losses only if it is probable that future taxable
52
amounts will be available to utilise those temporary differences and losses.
Deferred tax assets and liabilities are offset when there is a legally enforceable right to offset current tax assets and liabilities and when the
deferred tax balances relate to the same taxation authority. Current tax assets and tax liabilities are off set where the Company has a legally
enforceable right to offset and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously.
Current and deferred tax is recognised in the Statement of Profit and Loss, except to the extent that it relates to items recognised in other
comprehensive income or directly in equity. In this case, the tax is also recognised in other comprehensive income or directly in equity,
respectively.
Minimum Alternate Tax credit is recognised as deferred tax asset only when and to the extent there is convincing evidence that the Company
will pay normal income tax during the specified period. Such asset 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 effect that the Company will pay normal
income tax during the specified period.
(o) Earnings Per Share
Basic earnings per share
Basic earnings per share is calculated by dividing:
- the profit attributable to owners of the Company
- by the weighted average number of equity shares outstanding during the financial year, adjusted for bonus elements in equity shares issued
during the year and excluding treasury shares.
Diluted earnings per share
Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account:
- the after income tax effect of interest and other financing costs associated with dilutive potential equity shares, and
- the weighted average number of additional equity shares that would have been outstanding assuming the conversion of all dilutive potential
equity shares.
(p) Segment reporting
Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker.
(q) Manufacturing and operating Expenses
The Company classifies separately manufacturing and operating expenses which are directly linked to manufacturing and service activities of
the company.
(r) Impairment of non-financial assets
Non-financial assets are tested for impairment whenever events or changes in circumstances indicate that the carrying amount may not be
recoverable. An impairment loss is recognised for the amount by which the asset’s carrying amount exceeds its recoverable amount. The
recoverable amount is the higher of an asset’s fair value less costs of disposal and value in use. For the purpose of assessing impairment,
assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash
inflows from other assets or group of assets (cash-generating units). Non-financial assets other than goodwill that suffered an impairment are
reviewed for possible reversal of the impairment at the end of each reporting period.
(s) Exceptional Items
Exceptional items include income or expense that are considered to be part of ordinary activities, however, are of such significance and
nature that separate disclosure enables the user of the Financial Statements to understand the impact in a more meaningful manner.
Exceptional items are identified by virtue of either their size or nature so as to facilitate comparison with prior periods and to assess
underlying trends in the financial performance of the Company.
(t) Share Based Payments
holders at the Extra Ordinary General Meeting held on March 06, 2019.
The fair value options granted under the aforesaid scheme is recognised as an employee benefit expense with a corresponding increase in
equity. The total amount to be expensed is determined by reference to the fair value of the options granted. The total expense is recognised
over the vesting period, which is the period over which all of the specified vesting conditions are to be satisfied. At the end of the each
period, the Company revises its estimate of the number of options that are expected to vest based on the non-market vesting conditions and
service conditions. It recognises the impact of the revision to original estimates, if any, in the statement of profit and loss, with a
corresponding adjustment to other equity.
53
[610300] Notes - Accounting policies, changes in accounting estimates and errors

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of changes in accounting policies, accounting estimates and errors Textual information (33)
Disclosure of initial application of standards or interpretations
[TextBlock]
Whether initial application of an Ind AS has an effect on the
No No
current period or any prior period
Disclosure of voluntary change in accounting policy [TextBlock]
Whether there is any voluntary change in accounting policy No No
Disclosure of changes in accounting estimates [TextBlock]
Whether there are changes in acounting estimates during the year No No
54
Disclosure of changes in accounting policies, accounting estimates and errors [Text Block]
Changes in accounting policies
Effective April 1, 2018, the Company has adopted Indian Accounting Standard 115 (Ind AS 115) -'Revenue from contracts with customers'.
The new standard is based on the principle that revenue is recognised when control of goods or services is transferred to the customer and
provides a single, principles based five-step model to be applied to all sales contracts. It replaces the separate models for goods, services
(Indian Accounting Standard 18) which was based on the concept of transfer of risks and rewards
The Company has applied Ind AS 115 for the first time by using the modified retrospective method with the date of initial application of
April 1, 2018. Under this method, the Company recognised the cumulative effect of the initially applying Ind AS 115 as an adjustment, if
any, to the opening balance of retained earnings as at April 1, 2018. Comparative prior period has not been adjusted
The Company has assessed the impact of Ind AS 115 and there is no impact of its adoption in the Retained Earnings as at April 1, 2018 .
There is no impact of adoption of Ind AS 115 on the profit for the year ended March 31, 2019.
The following table presents the amounts by which each financial statement line items is affected in the current year ended March 31, 2019
by the application of Ind AS 115 as compared with the previous revenue recognition requirements, Line items that were not affected by the
changes have not been included. As a result, the subtotals and totals disclosed cannot be recalculated from the numbers provided. The
adjustments are explained in more details below;
Rs. in lakhs
March 31, 2019 without adoption of Ind AS Increases/ (Decrease) March 31, 2019 as reported
Balance Sheet (extract)
Non Current Liabilities
Other non current liabilities - 167.89 167.89
Provisions 167.89 (167.89) -
Total non current liabilities 167.89 - 167.89
Trade Payables
Current 2,818.32 (334.48) 2,483.83
Current Liabilities
Other current liabilities 167.08 423.59 590.67
Provisions 358.49 (89.11) 269.38
Total current liabilities 525.57 334.48 860.05
(i) Accounting for refund liabilities:
The customers of the Company reserve a right to return the unsold inventory on account of leakages, damages or they being expired. The
Group, based on the historical trends provides for such refunds. Accordingly, under Ind AS 115, a refund liability for the expected refunds to
55
customers is recognised as adjustment to revenue (which was done previously as well, before the adoption of the standard) and a
corresponding refund liability is shown under other current/ non current liabilities as at March 31, 2019. Further, the Company has the right
to recover the products returned, but considering the damaged, expired products would have no realisable value, no contract assets are
recognised by the Company.
To reflect the above change, the Company has reclassified non currrent provisions of Rs. 167.89 lakhs to Refund liablities in other non
current liabilities and current provisions of Rs. 89.11 lakhs and trade payable of Rs. 334.78 lakhs to refund liablities in other current liablities.
(ii)Presentation of assets and liabilities related to contract with customers:
The Company has changed the presentation of certain amounts in the balance sheet to reflect the terminology of Ind AS 115.
Contract liabilities pertains to advances received from customers of Rs 47.48 lakhs as at March 31, 2019. (Refer note 20)
Refund liabilities includes Rs.334.78 lakhs pertaining to incentive payable to customers. (Refer Note 20)
The disclosures for the comparative period in the notes to the standalone financial statements would follow the requirement of the previous
standards. Further, the disclosure required by Ind AS 115 would not include comparative information.
56
[400600] Notes - Property, plant and equipment
Disclosure of detailed information about property, plant and equipment [Table] ..(1)
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 246.45 178.65 246.45
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-90.59 -73.08
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-90.59 -73.08
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 -5.23 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 -5.23 0
plant and equipment
Disposals and retirements, property,
Disposals, property, plant and
1.95 28.73 24.41
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
1.95 28.73 24.41
57
Decrease through classified as held

for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
153.91 71.61 222.04
plant and equipment
Property, plant and equipment at end of
1,002.09 848.18 776.57 1,199.91
period
58
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
combinations, property, plant and 178.65
equipment
combinations, property, plant and 0
equipment
exchange differences, property, 0
plant and equipment
90.59 73.08
loss
0 0
90.59 73.08
equipment
equipment
0
equipment
plant and equipment
transfers, property, plant and 0
equipment
changes, property, plant and -8.5 0 -3.27
equipment
transfers and other changes, property, -8.5 0 -3.27
plant and equipment
42.01 22.46 13.28
equipment
0
equipment
42.01 22.46 13.28
equipment
equipment
59

128.14 68.13 56.53
plant and equipment
977.87 849.73 197.82 129.69
period
60
Property, plant
Classes of property, plant and equipment [Axis] and equipment Land [Member]
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
amount [Axis] impairment
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
combinations, property, plant and 0 0
equipment
equipment
exchange differences, property, 0 0
plant and equipment
-0.23 -0.23
loss
0 0
-0.23 -0.23
equipment
equipment
0 0
equipment
plant and equipment
transfers, property, plant and 0 0
equipment
changes, property, plant and 0 0
equipment
transfers and other changes, property, 0 0
plant and equipment
0 0
equipment
0 0
equipment
0 0
61

for sale, property, plant and 0 0
equipment
subsidiary, property, plant and 0 0
equipment
-0.23 -0.23
plant and equipment
73.16 16.69 16.92 17.15
period
62
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member]
Accumulated
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
0.23
loss
0
0.23
equipment
or loss, property, plant and 0
equipment
recognised in profit or loss, 0
0 0
comprehensive income, property, plant and 0
equipment
in other comprehensive income, property, 0
plant and equipment
equipment
changes, property, plant and 0 0 0
equipment
transfers and other changes, property, 0 0 0
plant and equipment
0 0 0
equipment
0 0
equipment
0 0 0
equipment
63

equipment
0 0 0.23
plant and equipment
17.38 17.38 17.38 0.69
period
64
Classes of property, plant and equipment [Axis] Land [Member] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Assets held under lease [Member] Owned assets [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
combinations, property, plant and 5.06 53.36
equipment
equipment
plant and equipment
0.23 -13.34 -12.82
loss
0 0 0
0.23 -13.34 -12.82
equipment
or loss, property, plant and 0 0 0
equipment
recognised in profit or loss, 0 0 0
0 0
comprehensive income, property, plant and 0 0 0
equipment
in other comprehensive income, property, 0 0 0
plant and equipment
equipment
equipment
plant and equipment
0 0 0.3
equipment
0 0
equipment
0 0 0.3
equipment
equipment
65

0.23 -8.28 40.24
plant and equipment
0.46 0.23 140.37 148.65
period
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
amount [Axis] [Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
equipment
plant and equipment
0 0.35
equipment
0 0
equipment
0 0.35
equipment
equipment
5.06 53.01
plant and equipment
108.41 179.43 174.37 121.36
period
66
Other building
Classes of property, plant and equipment [Axis] Buildings [Member]
[Member]
Owned assets
[Member]
Accumulated depreciation and impairment [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
13.34 12.82 -13.34
loss
0 0 0
13.34 12.82 -13.34
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0.05 0
equipment
0
equipment
0 0.05 0
equipment
67

equipment
13.34 12.77 -8.28
plant and equipment
39.06 25.72 12.95 140.37
period
68
Classes of property, plant and equipment [Axis] Other building [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
-12.82
loss
0
-12.82
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0.3 0 0.35
equipment
0 0 0
equipment
0.3 0 0.35
equipment
equipment
69

40.24 5.06 53.01
plant and equipment
148.65 108.41 179.43 174.37
period
Classes of property, plant and equipment [Axis] Other building [Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
13.34 12.82
loss
0 0
13.34 12.82
equipment
equipment
equipment
plant and equipment
equipment
plant and equipment
0 0.05
equipment
0 0.05
equipment
equipment
13.34 12.77
plant and equipment
121.36 39.06 25.72 12.95
period
70
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
-35.96 -38.98
loss
0 0
-35.96 -38.98
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
1.64 28.02 11.09
equipment
0 0 0
equipment
1.64 28.02 11.09
equipment
equipment
71

51.96 31.57 78.47
plant and equipment
672.39 620.43 588.86 763.15
period
72
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
35.96 38.98
loss
0 0
35.96 38.98
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
40.2 9.45 12.18
equipment
0
equipment
40.2 9.45 12.18
equipment
equipment
73

58.37 26.51 26.8
plant and equipment
684.68 626.31 90.76 64.25
period
74
Plant and
Classes of property, plant and equipment [Axis] equipment Other plant and equipment [Member]
[Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
-35.96 -38.98
loss
0 0
-35.96 -38.98
equipment
equipment
0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
1.64 28.02
equipment
0 0
equipment
1.64 28.02
75

equipment
equipment
51.96 31.57
plant and equipment
37.45 672.39 620.43 588.86
period
76
Classes of property, plant and equipment [Axis] Other plant and equipment [Member]
Accumulated
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
35.96
loss
0
35.96
equipment
equipment
0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
11.09 40.2 9.45
equipment
0 0
equipment
11.09 40.2 9.45
equipment
77

equipment
78.47 58.37 26.51
plant and equipment
763.15 684.68 626.31 90.76
period
78
Classes of property, plant and equipment [Axis] Other plant and equipment [Member] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned assets [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
38.98 -4.98 -6.47
loss
0 0 0
38.98 -4.98 -6.47
equipment
equipment
0 0
equipment
plant and equipment
equipment
changes, property, plant and 0 0 -1.5
equipment
transfers and other changes, property, 0 0 -1.5
plant and equipment
12.18 0.03 0
equipment
0 0
equipment
12.18 0.03 0
equipment
equipment
79

26.8 -1.47 -7.78
plant and equipment
64.25 37.45 22.78 24.25
period
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
changes, property, plant and 0 -2.47
equipment
transfers and other changes, property, 0 -2.47
plant and equipment
0.52 0
equipment
0 0
equipment
0.52 0
equipment
equipment
3.02 -2.28
plant and equipment
32.03 38.44 35.42 37.7
period
80
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Vehicles [Member]
Owned assets
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
4.98 6.47 -0.12
loss
0 0 0
4.98 6.47 -0.12
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
0.49 0 0
equipment
0
equipment
0.49 0 0
equipment
equipment
81

4.49 5.5 -0.12
plant and equipment
15.66 11.17 5.67 0
period
82
Classes of property, plant and equipment [Axis] Vehicles [Member]
amount [Axis]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
-0.42
loss
0
-0.42
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
equipment
equipment
83

-0.42 0 0
plant and equipment
0.12 0.54 1.05 1.05
period
Classes of property, plant and equipment [Axis] Vehicles [Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
0.12 0.42
loss
0 0
0.12 0.42
equipment
equipment
equipment
plant and equipment
equipment
plant and equipment
0 0
equipment
0 0
equipment
equipment
0.12 0.42
plant and equipment
1.05 1.05 0.93 0.51
period
84
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
-0.12 -0.42
loss
0 0
-0.12 -0.42
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
equipment
equipment
85

-0.12 -0.42 0
plant and equipment
0 0.12 0.54 1.05
period
86
Classes of property, plant and equipment [Axis] Motor vehicles [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
0.12 0.42
loss
0 0
0.12 0.42
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0
equipment
0 0 0
equipment
equipment
87

0 0.12 0.42
plant and equipment
1.05 1.05 1.05 0.93
period
88
Motor vehicles
Classes of property, plant and equipment [Axis] Office equipment [Member]
[Member]
Owned assets
[Member]
Accumulated
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
-2.73 -2.33
loss
0 0
-2.73 -2.33
equipment
equipment
0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0.02 0.19
equipment
0 0
equipment
0.02 0.19
equipment
89

equipment
5.94 0.12
plant and equipment
0.51 13.45 7.51 7.39
period
90
Classes of property, plant and equipment [Axis] Office equipment [Member]
Accumulated
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
2.73
loss
0
2.73
equipment
equipment
0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0.33 0.55 0.31
equipment
0 0
equipment
0.33 0.55 0.31
equipment
91

equipment
8.36 0.89 2.42
plant and equipment
19.73 11.37 10.48 6.28
period
92
Classes of property, plant and equipment [Axis] Office equipment [Member] Computer equipments [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
2.33 -32.51 -10.5
loss
0 0 0
2.33 -32.51 -10.5
equipment
equipment
0 0
equipment
plant and equipment
equipment
changes, property, plant and -1.2 0 -2.99
equipment
transfers and other changes, property, -1.2 0 -2.99
plant and equipment
0.36 0.26 0.22
equipment
0 0
equipment
0.36 0.26 0.22
equipment
equipment
93

0.77 106.83 9.25
plant and equipment
3.86 3.09 131.7 24.87
period
Classes of property, plant and equipment [Axis] Computer equipments [Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
equipment
equipment
plant and equipment
0 0
equipment
equipment
plant and equipment
12.47 0.91
equipment
0 0
equipment
12.47 0.91
equipment
equipment
127.13 17.96
plant and equipment
15.62 173.47 46.34 28.38
period
94
Other property,
plant and
equipment
[Member]
Owned assets
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
[Abstract]
equipment
equipment
plant and equipment
32.51 10.5 -0.72
loss
0 0 0
32.51 10.5 -0.72
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
12.21 0.69 0
equipment
0
equipment
12.21 0.69 0
equipment
95

equipment
20.3 8.71 -0.72
plant and equipment
41.77 21.47 12.76 4.71
period
96
Classes of property, plant and equipment [Axis] Other property, plant and equipment [Member]
amount [Axis]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
[Abstract]
combinations, property, plant and 0.19 0 0.19
equipment
equipment
plant and equipment
-1.33
loss
0
-1.33
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
equipment
equipment
97

-1.14 0 0.19
plant and equipment
5.43 6.57 7.26 7.26
period
Classes of property, plant and equipment [Axis] Other property, plant and equipment [Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
[Abstract]
0.72 1.33
loss
0 0
0.72 1.33
equipment
equipment
equipment
plant and equipment
equipment
plant and equipment
0 0
equipment
0 0
equipment
equipment
0.72 1.33
plant and equipment
7.07 2.55 1.83 0.5
period
98
Classes of property, plant and equipment [Axis] Other property, plant and equipment, others [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Nature of other property plant and equipment Electrical
Electrical Installation Electrical Installation
others Installation
[Abstract]
combinations, property, plant and 0 0.19 0
equipment
equipment
plant and equipment
-0.72 -1.33
loss
0 0
-0.72 -1.33
equipment
equipment
0 0 0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0 0 0
equipment
0 0 0
equipment
99

equipment
-0.72 -1.14 0
plant and equipment
4.71 5.43 6.57 7.26
period
100
Classes of property, plant and equipment [Axis] Other property, plant and equipment, others [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
Nature of other property plant and equipment Electrical
Electrical Installation Electrical Installation
others Installation
[Abstract]
equipment
equipment
plant and equipment
0.72 1.33
loss
0 0
0.72 1.33
equipment
equipment
0
equipment
plant and equipment
equipment
equipment
plant and equipment
0 0 0
equipment
0
equipment
0 0 0
equipment
101

equipment
0.19 0.72 1.33
plant and equipment
7.26 7.07 2.55 1.83
period
Other property,
plant and
Classes of property, plant and equipment [Axis]
equipment, others
[Member]
Owned assets
Sub classes of property, plant and equipment [Axis]
[Member]
Accumulated
depreciation and
Carrying amount accumulated depreciation and gross carrying amount [Axis]
impairment
[Member]
31/03/2017
Disclosure of detailed information about property, plant and equipment [Abstract]
Disclosure of detailed information about property, plant and equipment [Line items]
Reconciliation of changes in property, plant and equipment [Abstract]
Property, plant and equipment at end of period 0.5
Disclosure of additional information about property plant and equipment [Table] ..(1)
Property, plant and equipment
Classes of property, plant and equipment [Axis] Land [Member]
[Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Assets held under lease [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of additional information about
property plant and equipment [Abstract]
property plant and equipment [Line items]
Depreciation method, property, plant and Straight Line
Straight Line Method
equipment Method
Leasehold land Leasehold land
Useful lives or depreciation rates, property, premium is premium is amortised
plant and equipment amortised over the over the period of
period of lease lease
Whether property, plant and equipment are
No No
stated at revalued amount
Classes of property, plant and equipment [Axis] Buildings [Member] Other building [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
equipment Method
Useful lives or depreciation rates, property, Textual information Textual information
plant and equipment (34) [See below] (35) [See below]
No No No No
102
Classes of property, plant and equipment [Axis] Plant and equipment [Member] Other plant and equipment [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
equipment Method
No No No No
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Vehicles [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
equipment Method
No No No No
Classes of property, plant and equipment [Axis] Motor vehicles [Member] Office equipment [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Depreciation method, property, plant and Straight Line Straight Line
Straight Line Method Straight Line Method
equipment Method Method
Useful lives or depreciation rates, property, Textual information Textual information Textual information Textual information
plant and equipment (40) [See below] (41) [See below] (42) [See below] (43) [See below]
No No No No
103
Other property, plant and equipment
[Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
equipment Method
No No No No
Other property, plant and equipment,
Classes of property, plant and equipment [Axis]
others [Member]
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of additional information about property plant and equipment [Abstract]
Disclosure of additional information about property plant and equipment [Line items]
Straight Line
Depreciation method, property, plant and equipment Method
Textual information Textual information
Useful lives or depreciation rates, property, plant and equipment (46) [See below] (47) [See below]
Whether property, plant and equipment are stated at revalued amount No No

01/04/2017
to
31/03/2018
Disclosure of property, plant and equipment [TextBlock] [See below]
Disclosure of detailed information about property, plant and equipment
[TextBlock]
Useful lives or depreciation rates, property, plant and equipment

Property, plant and equipment over the useful life in the manner prescribed in Schedule II of the Act, and management believe that useful
lives of assets are same as those prescribed in schedule II of the Act


104






lives of assets are same as those prescribed in schedule II of the Actproperty, plant and equipment over the useful life in the manner
prescribed in Schedule II of the Act, and management believe that useful lives of assets are same as those prescribed in schedule II of the Act

lives of assets are same as those prescribed in schedule II of the Actproperty, plant and equipment over the useful life in the manner
prescribed in Schedule II of the Act, and management believe that useful lives of assets are same as those prescribed in schedule II of the Act

105



Disclosure of property, plant and equipment [Text Block]
For the year ended 31st March, 2018
*Depreciation 73.08
Less: Depreciation pertaining to discontinued operation 1.42
Depreciation Pertaining to continuing operation 71.66
[612100] Notes - Impairment of assets

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of impairment of assets [TextBlock]
Disclosure of impairment loss and reversal of impairment loss [TextBlock]
Whether there is any impairment loss or reversal of impairment loss
No No
during the year
Disclosure of information for impairment loss recognised or reversed
for individual Assets or cash-generating unit [TextBlock]
Whether impairment loss recognised or reversed for individual Assets
No No
or cash-generating unit
106
[400700] Notes - Investment property

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of investment property [TextBlock]
Total direct operating expense from investment property 0 0
Rental income from investment property, net of direct operating expense 0 0
Depreciation method, investment property, cost model Not Applicable Not Applicable
Useful lives or depreciation rates, investment property, cost model Not Applicable Not Applicable
[400900] Notes - Other intangible assets
Disclosure of additional information about other intangible assets [Table] ..(1)

Computer
Classes of other intangible assets [Axis]
software [Member]
Intangible assets
other than
Sub classes of other intangible assets [Axis] internally
generated
[Member]
01/04/2018
to
31/03/2019
Disclosure of additional information about other intangible assets [Abstract]
Disclosure of additional information about other intangible assets [Line items]
Straight Line
Amortisation method, other intangible assets Method
Useful lives or amortisation rates, other intangible assets 3 years
Whether other intangible assets are stated at revalued amount No
107
Disclosure of detailed information about other intangible assets [Table] ..(1)

Classes of other intangible assets [Axis] Company other intangible assets [Member]
Internally generated and other than internally generated intangible assets
Sub classes of other intangible assets [Axis]
[Member]
Carrying amount accumulated amortization and impairment and Gross carrying
gross carrying amount [Axis] amount [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Disclosure of detailed information about other
intangible assets [Abstract]
intangible assets [Line items]
Reconciliation of changes in other intangible
assets [Abstract]
Changes in Other intangible assets [Abstract]
37.6 0 37.6
combinations
Acquisitions through business combinations 0 0 0
Increase (decrease) through net exchange
0 0 0
differences
Amortisation other intangible assets -4.15 0
Impairment loss recognised in profit or
0 0
loss
0 0
in profit or loss
Revaluation increase (decrease), other
0 0 0
intangible assets
comprehensive income, other intangible 0 0
assets
Reversal of impairment loss recognised in
other comprehensive income, other 0 0
intangible assets
transfers and other changes, other
0 0 0
transfers, other intangible assets
0 0 0
changes
transfers and other changes, Other 0 0 0
intangible assets
Disposals and retirements, other
Disposals 0 0 0
Retirements 0 0 0
Total Disposals and retirements,
0 0 0
Other intangible assets
Decrease through classified as held for
0 0 0
sale
0 0 0
subsidiary
Total increase (decrease) in Other
33.45 0 37.6
intangible assets
Other intangible assets at end of period 33.45 0 0 37.6
108

Classes of other intangible assets [Axis] Company other intangible assets [Member]
Internally generated and other than internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and Accumulated amortization and
gross carrying amount [Axis] impairment [Member]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
assets [Abstract]
0
combinations
Acquisitions through business combinations 0
0
differences
Amortisation other intangible assets 4.15 0
0 0
loss
0 0
in profit or loss
0
intangible assets
assets
intangible assets
0
0 0 0
changes
intangible assets
Disposals 0 0 0
Retirements 0
0 0 0
0 0 0
sale
0 0 0
subsidiary
0 4.15 0
intangible assets
Other intangible assets at end of period 0 0 4.15 0
109

Company other
Classes of other intangible assets [Axis] intangible assets Computer software [Member]
[Member]
Internally
generated and
other than
Sub classes of other intangible assets [Axis] internally Intangible assets other than internally generated [Member]
generated
intangible assets
[Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
gross carrying amount [Axis] impairment
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
assets [Abstract]
37.6 0
combinations
Acquisitions through business combinations 0 0
0 0
differences
Amortisation other intangible assets -4.15 0
0 0
loss
0 0
in profit or loss
0 0
intangible assets
assets
intangible assets
0 0
0 0
changes
transfers and other changes, Other 0 0
intangible assets
Disposals 0 0
Retirements 0 0
0 0
0 0
sale
0 0
subsidiary
33.45 0
intangible assets
Other intangible assets at end of period 0 33.45 0 0
110

Classes of other intangible assets [Axis] Computer software [Member]
Sub classes of other intangible assets [Axis] Intangible assets other than internally generated [Member]
Accumulated
Carrying amount accumulated amortization and impairment and amortization and
gross carrying amount [Axis] impairment
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
assets [Abstract]
37.6 0
combinations
Acquisitions through business combinations 0 0
0 0
differences
Amortisation other intangible assets 4.15
0
loss
0
in profit or loss
0 0
intangible assets
comprehensive income, other intangible 0
assets
other comprehensive income, other 0
intangible assets
0 0
0 0 0
changes
intangible assets
Disposals 0 0 0
Retirements 0 0
0 0 0
0 0 0
sale
0 0 0
subsidiary
37.6 0 4.15
intangible assets
Other intangible assets at end of period 37.6 0 0 4.15
111

Classes of other intangible assets [Axis] Computer software [Member]
Intangible assets other than internally
generated [Member]
Accumulated amortization and
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis]
impairment [Member]
01/04/2017
to 31/03/2017
31/03/2018
Disclosure of detailed information about other intangible assets [Abstract]
Disclosure of detailed information about other intangible assets [Line items]
Reconciliation of changes in other intangible assets [Abstract]
Amortisation other intangible assets 0
Impairment loss recognised in profit or loss 0
Reversal of impairment loss recognised in profit or loss 0
Impairment loss recognised in other comprehensive income, other intangible
0
assets
Reversal of impairment loss recognised in other comprehensive income,
0
other intangible assets
Increase (decrease) through transfers and other changes, other intangible
assets [Abstract]
Increase (decrease) through other changes 0
Total increase (decrease) through transfers and other changes, Other
0
intangible assets
Disposals and retirements, other intangible assets [Abstract]
Disposals 0
Total Disposals and retirements, Other intangible assets 0
Decrease through classified as held for sale 0
Decrease through loss of control of subsidiary 0
Total increase (decrease) in Other intangible assets 0
Other intangible assets at end of period 0 0

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of other intangible assets [TextBlock]
Disclosure of detailed information about other intangible assets
[TextBlock]
Disclosure of intangible assets with indefinite useful life [TextBlock]
Whether there are intangible assets with indefinite useful life No No
[401000] Notes - Biological assets other than bearer plants

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of biological assets, agriculture produce at point of
harvest and government grants related to biological assets
[TextBlock]
Depreciation method, biological assets other than bearer plants, at cost Not Applicable Not Applicable
Useful lives or depreciation rates, biological assets other than bearer
Not Applicable Not Applicable
plants, at cost
112
[611100] Notes - Financial instruments
Disclosure of financial assets [Table] ..(1)

Financial assets at amortised cost, class
Classes of financial assets [Axis] Trade receivables [Member]
[Member]
Financial assets at amortised cost, Financial assets at amortised cost,
Categories of financial assets [Axis]
category [Member] category [Member]
01/04/2018 01/04/2017
to to 31/03/2019 31/03/2018
31/03/2019 31/03/2018
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 4,644.31 5,350.3 903.07 817.17
Financial assets, at fair value 4,644.31 5,350.3 903.07 817.17
Description of other financial assets at
amortised cost class

Other financial assets at amortised cost Other financial assets at amortised cost
Classes of financial assets [Axis]
class [Member] class 1 [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Financial assets 3,741.24 4,533.13 309.69 165.13
Financial assets, at fair value 3,741.24 4,533.13 309.69 165.13
Non-current
Description of other financial assets at Non-current financial
financial
amortised cost class assets-Loan
assets-Loan

class 2 [Member] class 3 [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Financial assets 4 11.48 2,075.73 1,033.23
Financial assets, at fair value 4 11.48 2,075.73 1,033.23
Description of other financial assets at Other Non current Other Non current Cash and cash Cash and cash
amortised cost class financial assets financial assets equivalents equivalents

class 4 [Member] class 5 [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Financial assets 1,008.6 3,199.97 0 82
Financial assets, at fair value 1,008.6 3,199.97 0 82
Bank balances other Bank balances other
Description of other financial assets at Current financial Current financial
than cash and cash than cash and cash
amortised cost class assets-Loan assets-Loan
equivalents equivalents
113

Other financial assets at amortised cost
class 6 [Member]
Financial assets at amortised cost,
category [Member]
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Financial assets 343.22 41.32
Financial assets, at fair value 343.22 41.32
Other current Other current
Description of other financial assets at amortised cost class financial assets financial assets
Disclosure of financial liabilities [Table] ..(1)

Financial liabilities at amortised cost,
Classes of financial liabilities [Axis]
class [Member]
Financial liabilities at amortised cost,
Categories of financial liabilities [Axis]
category [Member]
31/03/2019 31/03/2018
Disclosure of financial liabilities [Abstract]
Disclosure of financial liabilities [Line items]
Financial liabilities (A) 2,915.54 (B) 2,631.87
Financial liabilities, at fair value 2,915.54 2,631.87
Footnotes
(A)
Rs. in lakhs
Current financial liabilities As at March 31, 2019 As at March 31, 2019
Trade payables 2,483.83 2,087.88
Other financial liabilities 431.71 543.99
Total 2,915.54 2,631.87
(B) Refer 2018-19
114

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of financial instruments [TextBlock] [See below] 2018-19
Disclosure of financial assets [TextBlock]
Disclosure of financial liabilities [TextBlock]
Disclosure of financial liabilities [Abstract]
Income, expense, gains or losses of financial instruments [Abstract]
Gains (losses) on financial instruments [Abstract]
Total gains (losses) on financial assets at fair value through
0 0
profit or loss
Total gains (losses) on financial liabilities at fair value
0 0
through profit or loss
Gain (loss) arising from derecognition of financial assets measured
at amortised cost [Abstract]
Net gain (loss) arising from derecognition of financial assets
0 0
measured at amortised cost
Disclosure of credit risk [TextBlock]
Disclosure of reconciliation of changes in loss allowance and
explanation of changes in gross carrying amount for financial
instruments [TextBlock]
Disclosure of reconciliation of changes in loss allowance
and explanation of changes in gross carrying amount for
financial instruments [Abstract]
Disclosure of credit risk exposure [TextBlock]
Disclosure of credit risk exposure [Abstract]
Disclosure of provision matrix [TextBlock]
Disclosure of provision matrix [Abstract]
Disclosure of financial instruments by type of interest rate [TextBlock]
Disclosure of financial instruments by type of interest rate [Abstract]
115
Disclosure of financial instruments [Text Block]

A. FINANCIAL RISK MANAGEMENT
The Company's financial risk management is an integral part of how to plan and execute its business strategies. The Company's financial risk
management policy is set by the Board. The details of different types of risk and management policy to address these risks are listed below:
1. Market risk
Market risk is the risk of loss of future earnings, fair values or future cash flows that may result from a change in the price of a financial
instrument. The value of a financial instrument may change as a result of changes in foreign currency exchange rates and other market
changes that affect market risk sensitive instruments. Market risk is attributable to all market risk sensitive financial instruments including
investments and deposits , foreign currency receivables and payables.
The Company manages market risk through finance department, which evaluates and exercises independent control over the entire process of
market risk management. The finance department recommend risk management objectives and policies, which are approved by Senior
Management. The activities of this department include management of cash resources, implementing hedging strategies for foreign currency
exposures and ensuring compliance with market risk limits and policies.
Market Risk- Foreign currency risk.
The Company operates internationally and portion of the business is transacted in several currencies and consequently the Company is
exposed to foreign exchange risk through its sales and services in overseas and purchases from overseas suppliers in various foreign
currencies.
For unhedged foreign currency exposure .
Foreign Currency Risk Sensitivity
A change of 5% in Foreign currency would have following Impact on profit before tax
2018-2019 2017-2018
5% increase 5% decrease 5% increase 5% decrease
USD 5.02 (5.02) 17.37 (17.37)
Increase / (Decrease) in Profit or loss 5.02 (5.02) 17.37 (17.37)
2. Credit risk
Credit risk management
Credit risk arises from the possibility that the counter party may not be able to settle their obligations as agreed. To manage this, the
Company periodically assess financial reliability of customers, taking into account the financial condition, current economic trends, and
analysis of historical bad debts and ageing of accounts receivable. Individual risk limits are set accordingly.
The Company considers the probability of default upon initial recognition of asset and whether there has been a significant increase in credit
risk on an on-going basis through each reporting period. To assess whether there is a significant increase in credit risk the Company
compares the risk of default occurring on asset as at the reporting date with the risk of default as at the date of initial recognition. It considers
reasonable and supportive forwarding-looking information such as:
i) Actual or expected significant adverse changes in business;
ii) Actual or expected significant changes in the operating results of the counterparty;
iii) Financial or economic conditions that are expected to cause a significant change to the counterparty's ability to meet its obligations;
iv) Significant increase in credit risk on other financial instruments of the same counterparty;
v) Significant changes in the value of the collateral supporting the obligation or in the quality of the third-party guarantees or credit
enhancements.
116
Financial assets are written off when there is no reasonable expectations of recovery, such as a debtor failing to engage in a repayment plan
with the company. Where receivables have been provided, the Company continues engage in enforcement activity to attempt to recover the
receivable due. Where recoveries are made, these are recognized in statement of profit and loss.
The Company measures the expected credit loss of trade receivables based on historical trend, industry practices and the business
117
environment in which the entity operates. Based on the historical data, loss on collection of receivable is not material, hence no additional
provision considered
Rs. in lakhs
Ageing of Trade receivables As at March 31, 2019 As at March 31, 2018
Not due 737.31 709.17
0-60 days 70.69 70.03
61-120 days 84.01 37.98
121-180 days 11.06 0.57
beyond 180 days 3.03 6.65
Total 906.10 824.40
The movement in allowance for bad and doubtful trade receivables is as follows:
Rs. in lakhs
As at March 31, 2019 As at March 31, 2018
Balance as at beginning of the year 7.23 128.44
Allowances utilised/reversed during the year 4.2 10.12
Provision transferred to demerged undertaking - 111.09
Balance as at the end of the year 3.03 7.23
Liquidity risk
Liquidity risk management
Liquidity risk is defined as the risk that the Company will not be able to settle or meet its obligations on time, or at a reasonable price. The
processes and policies related such risk are overseen by Senior Management. Management monitors the Company's net liquidity position
through rolling forecasts on the basis of expected cash flows.
Maturity patterns of other Financial Liabilities as at March 31, 2019
Rs. in lakhs
0-3 3-6 6-12 beyond 12

Total
months months months months
118
Trade payables 2,163.97 254.68 65.18 - 2,483.83
Other financial liabilities 50.05 276.46 97.84 7.36 431.71
Total 2,214.02 531.14 163.02 7.36 2,915.54
Maturity patterns of other Financial Liabilities as at March 31, 2018
Rs. in lakhs
0-3 3-6 6-12 beyond 12

Total
months months months months
Trade payables 2,027.21 24.34 36.33 - 2,087.88
Other financial liabilities 8.28 529.86 - 5.85 543.99
Total 2,035.49 554.20 36.33 5.85 2,631.87
B. CAPITAL RISK MANAGEMENT
1. Risk Management
The Company aims to manage its capital efficiently so as to safeguard its ability to continue as a going concern and to optimise returns to
shareholders.
The capital structure of the Company is based on management’s judgement of the appropriate balance of key elements in order to meet its
strategic and day-to-day needs. We consider the amount of capital in proportion to risk and manage the capital structure in light of changes in
economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust the capital structure, the Company
may adjust the amount of dividends paid to shareholders, return capital to shareholders or issue new shares.
The Company’s policy is to maintain a stable and strong capital structure with a focus on total equity so as to maintain investor, creditors and
market confidence and to sustain future development and growth of its business. The Company will take appropriate steps in order to
maintain, or if necessary adjust, its capital structure.
2. Dividend
No dividend declared during current and previous year
119
[611300] Notes - Regulatory deferral accounts

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of regulatory deferral accounts [TextBlock]
Total regulatory deferral account debit balances 0 0
Total regulatory deferral account credit balances 0 0
Total net movement in regulatory deferral account balances
0 0
related to profit or loss
Total net movement in regulatory deferral account
balances related to profit or loss and net movement in 0 0
related deferred tax
net movement in regulatory deferral account
0 0
reclassified to profit or loss
[400400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] 1
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [Line items]
Investment in Investment in
Type of non-current investments subsidiaries equity subsidiaries equity
instruments instruments
Class of non-current investments Other investments Other investments
Equity shares of Rs.
Equity shares of Rs.
Nature of non-current investments 10 each fully paid
10 each fully paid up
up
Non-current investments 5 0
Ray Global R a y Global
Name of body corporate in whom investment has been made Consumer Trading Consumer Trading
Private Limited Private Limited
Number of shares of non-current investment made in body corporate [shares] 50,000 [shares] 0

31/03/2019 31/03/2018
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 5 0
Market value of quoted non-current investments 5 0
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
[400500] Notes - Current investments

31/03/2019 31/03/2018
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
120
[611600] Notes - Non-current asset held for sale and discontinued operations
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of non-current assets held for sale and discontinued operations Textual information (50) Refer
[TextBlock] [See below] 2018-19
Revenue discontinued operations 0 6,803.62
Profit (loss) before tax, discontinued operations 0 1,762.52
Net cash flows from (used in) operating activities, continuing
1,775.22 -197.52
operations
Net cash flows from (used in) operating activities 1,775.22 -197.52
Net cash flows from (used in) investing activities, continuing
-732.72 9.29
operations
Net cash flows from (used in) investing activities -732.72 9.29
Net cash flows from (used in) financing activities 0 0
121
Disclosure of non-current assets held for sale and discontinued operations [Text Block]
1. Demerger and discontinuing operation
(i) Background and Description
In terms of the scheme of arrangement ("The Scheme") entered into between the Company and Ansell India Protective Products Private
Limited (AIPPPL) for the demerger of its 'Medical Products Division' (Demerged undertaking) which was approved by Hon’ble National
Company Law tribunal vide their order dated March 9, 2018 and was filed with ROC on March 31, 2018 being the effective date of
transaction as per the scheme.
The Company has accounted for transaction in its books on effective date i.e. March 31, 2018 as per Ind AS 10 Appendix A - "Distribution
of Non-cash assets to Owners" by debiting its reserve by Rs. 894.04 lakhs towards Net Assets pertaining to demerged undertaking at fair
value. Further, as per terms of the Scheme, profit for the year net of working capital changes of the demerged undertaking pertains to
AIPPPL amounting to Rs. 1,373.02 lakhs (profit for the year Rs. 1762.52 net of working capital changes Rs. (389.50)) has been transferred to
retained earnings. Total amount debited to retained earnings comprises of net assets transferred and profit for the year pertaining to demerged
undertaking, totaling to Rs. 2,267.06 lakhs, which reflects the fair value of demerged undertaking transferred.
Further, carrying amount of net assets as at March 31, 2018 was Rs. 654.26.
(ii) All asset and liabilities of the demerged undertaking of the Company as at March 31, 2018 have been transferred to AIPPPL at their fair
values as under
Rs. in lakhs
Total assets 1,509.54
Total liabilities 615.50
Net assets 894.04
(iii) Disclosure as per under Ind AS 105, "Non current assets held for sale and discontinued operation"
Rs. in lakhs
For year ended 31st March, 2018
Income 6,859.87
Expenses 5,337.13
Profit before tax 1,522.74
Tax Expenses -
Profit after tax 1,522.74
Gain on fair valuation of demerged undertaking 239.78
Tax thereon -
122
Profit for the year from discontinured operation 1,762.52
Net cash flow from operating activities 1,377.11
Net cash flow from investing activities (2.67)
Net cash flow from financing activities -
[400100] Notes - Equity share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of equity share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Name of shareholder [Member] Shareholder 1 [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Type of share Equity Shares Equity Shares Equity Shares Equity Shares
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share Equity Shares Equity Shares Equity Shares Equity Shares
(A) J.K. INVESTO (B) J.K. INVESTO
Name of shareholder TRADE (INDIA) LIMITED TRADE (INDIA) LIMITED
CIN of shareholder U99999MH1947PLC005735 U99999MH1947PLC005735
Country of incorporation or residence of
INDIA INDIA
shareholder
Number of shares held in company [shares] 20,00,000 [shares] 10,00,000
Percentage of shareholding in company 100.00% 50.00%
Footnotes
(A) Pursuant to the share purchase agreement ('SPA') dated July 18, 2018 between J K Investo Trade (India) Limited (JKIT), Pacific
Dunlop Holdings (Singapore) Pte. Limited (PDH) and J.K. Ansell Private Limited (JKA), JKIT has acquired 50% equity shares of
JKA from PDH effective September 12, 2018 whereby JKA has become a wholly owned subsidiary of JKIT.
(B) Pursuant to the share purchase agreement ('SPA') dated July 18, 2018 between J K Investo Trade (India) Limited (JKIT), Pacific
Disclosure of shareholding more than five per cent in company [Table] ..(2)
Name of shareholder [Axis] Shareholder 2 [Member]
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Type of share Equity Shares Equity Shares
Disclosure of shareholding more than five per cent in company [Abstract]
Disclosure of shareholding more than five per cent in company [LineItems]
Type of share Equity Shares Equity Shares
PACIFIC
(A) PACIFIC
DUNLOP
Name of shareholder HOLDINGS (S)
DUNLOP HOLDINGS
(S) PTE LTD
PTE LTD
Country of incorporation or residence of shareholder SINGAPORE SINGAPORE
Number of shares held in company [shares] 0 [shares] 10,00,000
Percentage of shareholding in company 0.00% 50.00%
123
Footnotes
(A) Pursuant to the share purchase agreement ('SPA') dated July 18, 2018 between J K Investo Trade (India) Limited (JKIT), Pacific
124
Disclosure of classes of equity share capital [Table] ..(1)

Equity shares 1
Classes of equity share capital [Axis] Equity shares [Member]
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line
items]
Type of share Equity Shares
Number of shares authorised [shares] 30,00,000 [shares] 30,00,000 [shares] 30,00,000
Value of shares authorised 300 300 300
Number of shares issued [shares] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
Value of shares issued 200 200 200
Number of shares subscribed and fully paid [shares] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
Value of shares subscribed and fully paid 200 200 200
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
Total value of shares subscribed 200 200 200
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
Value of shares called 200 200 200
Value of shares paid-up 200 200 200
Par value per share [INR/shares] 10
Amount per share called in case shares not fully
[INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[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 issued in shares based
payment transactions
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
Decrease in number of shares during period
[Abstract]
Number of shares bought back or treasury
shares
Other decrease in number of shares [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] 20,00,000 [shares] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
125
Reconciliation of value of shares outstanding

[Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during
period [Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of rights issue during period 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0
issue during period
Amount of share based payment
0 0 0
transactions during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Amount of shares issued under employee
0 0 0
stock option plan
Amount of other issue arising out of
conversion of securities during 0 0 0
period
Decrease in equity share capital during
period [Abstract]
Decrease in amount of treasury shares
0 0 0
or shares bought back
Other decrease in amount of shares 0 0 0
Total decrease in equity share capital
0 0 0
during period
Total increase (decrease) in share capital 0 0 0
Equity share capital at end of period 200 200 200 200
Rights preferences and restrictions attaching Textual information
to class of share capital (51) [See below]
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] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
Shares in company held by ultimate holding
company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
subsidiaries or associates
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
126
Disclosure of classes of equity share capital [Table] ..(2)

01/04/2017
to 31/03/2017
31/03/2018
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line items]
Number of shares authorised [shares] 30,00,000
Value of shares authorised 300
Number of shares issued [shares] 20,00,000
Value of shares issued 200
Number of shares subscribed and fully paid [shares] 20,00,000
Value of shares subscribed and fully paid 200
Number of shares subscribed but not fully paid [shares] 0
Value of shares subscribed but not fully paid 0
Total number of shares subscribed [shares] 20,00,000
Total value of shares subscribed 200
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 20,00,000
Value of shares called 200
Value of shares paid-up 200
Par value per share [INR/shares] 10
Amount per share called in case shares not fully called [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
Number of shares issued as bonus shares [shares] 0
Number of shares issued as rights [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0
Number of shares issued as preferential allotment arising out of
[shares] 0
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0
Number of shares issued in shares based payment transactions [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0
Number of other issues of shares [shares] 0
Number of shares issued under employee stock option plan [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0
Total aggregate number of shares issued during period [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back or treasury shares [shares] 0
Other decrease in number of shares [shares] 0
Total decrease in number of shares during period [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0
Number of shares outstanding at end of period [shares] 20,00,000 [shares] 20,00,000
Reconciliation of value of shares outstanding [Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during period [Abstract]
Amount of public issue during period 0
Amount of bonus issue during period 0
Amount of rights issue during period 0
Amount of private placement issue arising out of conversion of
0
debentures preference shares during period
Amount of other private placement issue during period 0
Amount of preferential allotment issue arising out of conversion of
0
debentures preference shares during period
Amount of other preferential allotment issue during period 0
Amount of share based payment transactions during period 0
Amount of issue under scheme of amalgamation during period 0
Amount of other issues during period 0
Amount of shares issued under employee stock option plan 0
Amount of other issue arising out of conversion of securities during period 0
Decrease in equity share capital during period [Abstract]
Decrease in amount of treasury shares or shares bought back 0
127
Other decrease in amount of shares 0

Total decrease in equity share capital during period 0
Total increase (decrease) in share capital 0
Equity share capital at end of period 200 200
Rights preferences and restrictions attaching to class of share capital Refer 2018-19
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] 20,00,000
Shares in company held by ultimate holding company [shares] 0
Total shares in company held by holding company or ultimate holding company
[shares] 20,00,000
or by its subsidiaries or associates
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Total application money received for allotment of securities and due for
0
refund and interest accrued thereon

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of notes on equity share capital explanatory [TextBlock] [See below] 2018-19
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share 0 0
Number of shareholders of company 0 0
Number of allottees in case of preferential allotment 0 0
Percentage of capital reduction to capital prior to reduction 0.00% 0.00%
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0
Rights preferences and restrictions attaching to class of share capital

The Company has one class of equity shares having a par value of Rs. 10 per share. Each shareholder is eligible for one vote per share held.
The dividend proposed by the Board of Directors is subject to the approval of the shareholders in the ensuing Annual General Meeting,
except in case of interim dividend. In the event of liquidation, the equity shareholders are eligible to receive the remaining assets of the
Company after distribution of all preferential amounts, in proportion to their shareholding.
Disclosure of notes on equity share capital explanatory [Text Block]

Pursuant to the share purchase agreement ('SPA') dated July 18, 2018 between J K Investo Trade (India) Limited (JKIT), Pacific Dunlop
Holdings (Singapore) Pte. Limited (PDH) and J.K. Ansell Private Limited (JKA), JKIT has acquired 50% equity shares of JKA from PDH
effective September 12, 2018 whereby JKA has become a wholly owned subsidiary of JKIT.
128
[612700] Notes - Income taxes
Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(1)
Temporary
Temporary difference, unused tax losses and unused tax credits Temporary difference, unused tax losses and unused tax
differences
[Axis] credits [Member]
[Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 53.75 41.74 24.59 53.75
Deferred tax liabilities 115.26 93.42 115.26
Net deferred tax liability (assets) 61.51 51.68 -24.59 61.51
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
9.83 76.27 9.83
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
9.83 76.27 9.83
Total increase (decrease) in deferred
9.83 76.27 9.83
tax liability (assets)
Deferred tax liability (assets) at end of
61.51 51.68 -24.59 61.51
period
Description of other temporary differences
Temporary difference, unused tax losses and unused tax credits
Temporary differences [Member] Other temporary differences [Member]
[Axis]
01/04/2017 01/04/2018 01/04/2017
to 31/03/2017 to to
31/03/2018 31/03/2019 31/03/2018
Deferred tax liabilities 93.42 115.26 93.42
Net deferred tax liability (assets) 51.68 -24.59 61.51 51.68
76.27 9.83 76.27
[Abstract]
76.27 9.83 76.27
76.27 9.83 76.27
51.68 -24.59 61.51 51.68
period
129
Other temporary
Temporary difference, unused tax losses and unused tax credits
differences Other temporary differences 1 [Member]
[Axis]
[Member]
01/04/2018 01/04/2017
31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018
Deferred tax liabilities 115.26 93.42
Net deferred tax liability (assets) -24.59 61.51 51.68 -24.59
9.83 76.27
[Abstract]
9.83 76.27
9.83 76.27
-24.59 61.51 51.68 -24.59
period
DEFERRED TAX DEFERRED TAX
Description of other temporary differences (ASSETS)/LIABILITIES (ASSETS)/LIABILITIES
130

01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Textual information (53) R e f e r
Disclosure of income tax [TextBlock] [See below] 2018-19
Major components of tax expense (income) [Abstract]
Current tax expense (income) and adjustments for current tax of prior
periods [Abstract]
Current tax expense (income) 121.17 184.19
Adjustments for current tax of prior periods 0 -34.71
Total current tax expense (income) and adjustments for current tax
121.17 149.48
of prior periods
Deferred tax expense (income) relating to origination and reversal of
9.83 76.27
temporary differences
Total tax expense (income) 131 225.75
Current and deferred tax relating to items charged or credited directly
to equity [Abstract]
Total aggregate current and deferred tax relating to items credited
0 0
(charged) directly to equity
Income tax relating to components of other comprehensive income [Abstract]
Total aggregated income tax relating to components of other
0 0
Aggregated income tax relating to share of other comprehensive
income of associates and joint ventures accounted for using 0 0
equity method
Disclosure of temporary difference, unused tax losses and unused tax
credits [TextBlock]
Disclosure of temporary difference, unused tax losses and unused tax
credits [Abstract]
Deferred tax assets 53.75 41.74 24.59
Deferred tax liabilities 115.26 93.42
Net deferred tax liability (assets) 61.51 51.68 -24.59
Deferred tax expense (income) recognised in profit or loss 9.83 76.27
Reconciliation of changes in deferred tax liability (assets)
[Abstract]
Changes in deferred tax liability (assets) [Abstract]
Deferred tax expense (income) recognised in profit or loss 9.83 76.27
Total increase (decrease) in deferred tax liability (assets) 9.83 76.27
Deferred tax liability (assets) at end of period 61.51 51.68 -24.59
Reconciliation of accounting profit multiplied by applicable tax rates
[Abstract]
Accounting profit 453.48 2,190.72
Tax expense (income) at applicable tax rate 126.16 724.25
Tax effect from change in tax rate 0 4.5
Other tax effects for reconciliation between accounting profit and tax
4.84 -503
expense (income)
Total tax expense (income) 131 225.75
Reconciliation of average effective tax rate and applicable tax rate
[Abstract]
Accounting profit 453.48 2,190.72
Applicable tax rate 27.82% 33.06%
Other tax rate effects for reconciliation between accounting profit
1.07% -23.77%
and tax expense (income)
Total average effective tax rate 28.89% 9.29%
131
Disclosure of income tax [Text Block]

Income Taxes
Tax expense recognised in the Statement of Profit and Loss:
Rs. in lakhs
Year ended Year ended

31st March, 2019 31st March, 2018
Current tax
Current Tax on taxable income for the year 121.17 184.19
Deferred tax
Deferred tax charge/(credit) 9.83 76.27
Tax in respect of earlier years - (34.71)
Total Tax expense 131.00 225.75
Tax expense is attibutable to :
Profit/(loss) from continuing operations 131.00 225.75
Profit from discontinued operation - -
Total Tax expense 131.00 225.75
A reconciliation between the statutory income tax rate applicable to the Company and the effective income tax rate of the Company is as
follows :
Rs. in lakhs

31st March, 31st March,
2019 2018
Profit before tax from continuing operations 453.48 667.98
Profit before tax from discontinued operation - 1,522.74
Profit before tax 453.48 2,190.72
132
Enacted income tax rate in India 27.82% 33.06%
Tax expense as per enacted rate 126.16 724.25
Tax effect of adjustment to reconcile income tax expenses as per enacted rate with reported
income tax expenses:
Permanent disallowances 2.45 (45.16)
Change in effective tax rate - 4.50
Tax in respect of earlier years - (34.71)
Tax pertaining to profits of the demerged undertaking - (503.42)
Other items 2.39 1.02
Total income tax expense 131.00 146.49
Consequent to reconciliation items shown above, the effective tax rate is 28.89% (2017-18: 9.29%).
The movement in deferred tax assets and liabilities during the year ended 31st March, 2018 and 31st March, 2019:
As at As at
As at
Credit/(charge) in Statement 31st Credit/(charge) in Statement 31st
1st April,
of Profit and Loss March, of Profit and Loss March,
2017
2018 2019
Deferred tax
assets/(liabilities)
Depreciation (107.63) 14.21 (93.42) (21.84) (115.26)
Provision for doubtful debts

42.47 (37.51) 4.96 (4.12) 0.84
and advances
Expenses allowed in the

29.70 (1.82) 27.88 12.03 39.91
year of payment
Provision for replacement

60.05 (60.05) - - -
and returns
Others - 8.90 8.90 4.10 13.00
Total 24.59 (76.27) (51.68) (9.83) (61.51)
133
[611000] Notes - Exploration for and evaluation of mineral resources

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of exploration and evaluation assets [TextBlock]
Whether there are any exploration and evaluation activities No No
Assets arising from exploration for and evaluation of mineral resources 0 0
Liabilities arising from exploration for and evaluation of mineral
0 0
resources
Income arising from exploration for and evaluation of mineral resources 0 0
Expense arising from exploration for and evaluation of mineral resources 0 0
Cash flows from (used in) exploration for and evaluation of mineral
0 0
resources, classified as operating activities
Cash flows from (used in) exploration for and evaluation of mineral
0 0
resources, classified as investing activities
[611900] Notes - Accounting for government grants and disclosure of government assistance
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of accounting for government grants and disclosure of government
assistance [TextBlock]
Whether company has received any government grant or government assistance No No
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[401100] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

Classification based on current non-current [Axis] Non-current [Member] Current [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Subclassification and notes on liabilities and assets
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [Line items]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 125.93 75.9
Provision leave encashment 143.45 100.21
Total provisions for employee benefits 0 0 269.38 176.11
CSR expenditure provision 0 0 0 0
Other provisions 0 83.67 0 104.36
Total provisions 0 83.67 269.38 280.47
134
Details of advances [Table] ..(1)

Classification based on current non-current [Axis] Non-current [Member]
Classification of advances [Axis] Capital advances [Member] Prepaid expenses [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 53.14 0 41.77 2.57
Details of advance due by directors other
officers or others [Abstract]
Advance due by directors 0 0 0 0
Advance due by other officers 0 0 0 0
Details of advance due by firms or
companies in which any director
is partner or director [Abstract]
Total advance due by firms or
companies in which any director 0 0 0 0
is partner or director

Classification based on current non-current [Axis] Current [Member]
Classification of advances [Axis] Advances given suppliers [Member] Advances value be received [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Advances 31.82 33.33 68.36 49.73

Classification of advances [Axis] Prepaid expenses [Member] Export incentives receivables [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Advances 48.85 25.34 15.1 8.47
135
Subclassification of trade receivables [Table] ..(1)

Classification based on current
non-current [Member]
Classification of assets based on security
Classification of assets based on security [Axis] Secured considered good [Member]
[Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 906.1 824.4 3.31 2.1
Allowance for bad and doubtful debts 3.03 7.23 0 0
Total trade receivables 903.07 817.17 3.31 2.1
Details of trade receivables due by
directors, other officers or others
[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 0 0
director is partner or director
Subclassification of trade receivables [Table] ..(2)

Classification of assets based on security [Axis] Unsecured considered good [Member] Doubtful [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 899.76 815.07 3.03 7.23
Allowance for bad and doubtful debts 0 0 3.03 7.23
Total trade receivables 899.76 815.07 0 0
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0 0 0
Trade receivables due by other officers 0 0 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 0 0 0 0
director is partner or director
Other non-current assets, others [Table] ..(1)

Other non-current assets, others [Axis] 1
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Subclassification and notes on liabilities and assets [Abstract]
Other non-current assets notes [Abstract]
Other non-current assets [Abstract]
Other non-current assets, others 415.52 322.94
Other non-current assets, others [Abstract]
Other non-current assets, others [Line items]
on-current tax on-current tax assets
Description of other non-current assets, others assets (net) (net)
Other non-current assets, others 415.52 322.94
136
Other current financial assets others [Table] ..(1)

Other current financial assets others [Axis] 1 2
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Other current financial assets [Abstract]
Other current financial assets others 35.54 41.32 307.68 0
Other current financial assets others [Abstract]
Other current financial assets others [Line
items]
Description other current financial assets Advance to related Advance to related
Interest receivable Interest receivable
others parties parties
Other current financial assets others 35.54 41.32 307.68 0
Other current assets others [Table] ..(1)

Other current assets others [Axis] 1
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Other current assets notes [Abstract]
Other current assets [Abstract]
Other current assets, others 0 -10.61
Other current assets others [Abstract]
Other current assets others [Line items]
Allowances for Allowances for
Description of other current assets others doubful advances doubful advances
Other current assets, others 0 -10.61
Details of loans [Table] ..(1)

Classification based on current non-current [Axis] Non-current [Member] Current [Member]
Classification of loans [Axis] Security deposits [Member] Security deposits [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Loans notes [Abstract]
Disclosure of loans [Abstract]
Details of loans [Line items]
Loans , gross 309.69 165.13 0 82
Allowance for bad and doubtful loans 0 0 0 0
Total loans 309.69 165.13 0 82
Details of loans due by directors, other
Loans due by directors 0 0 0 0
Loans due by other officers 0 0 0 0
Details of loans due by firms or
Total loans due by firms or
137
Other current financial liabilities, others [Table] ..(1)

Other current financial liabilities, others [Axis] 1 2
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 357.47 208.08 56.48 0
Other current financial liabilities, others
[Abstract]
[Line items]
Description of other current financial Employee benefits Employee benefits
Capital Creditors Capital Creditors
liabilities, others payable payable
Other current financial liabilities,
357.47 208.08 56.48 0
others

Other current financial liabilities, others [Axis] 3 4
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities, others 7.36 5.85 0 321.78
[Abstract]
[Line items]
Description of other current financial Deposits from Deposits from Payable to related Payable to related
liabilities, others Deales, Agents etc. Deales, Agents etc. parties parties
Other current financial liabilities,
7.36 5.85 0 321.78
others

Other current financial liabilities, others [Axis] 5
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of other current financial liabilities notes [Abstract]
Other current financial liabilities, others 10.4 8.28
Other current financial liabilities, others [Abstract]
Other current financial liabilities, others [Line items]
Description of other current financial liabilities, others Other payables Other payables
Other current financial liabilities, others 10.4 8.28
138
Other non-current financial assets, others [Table] ..(1)

Classification of other non-current financial assets others [Axis] 1 2
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Other non-current financial assets notes [Abstract]
Other non-current financial assets [Abstract]
Other non-current financial assets, others 4 4 0 7.48
Other non-current financial assets, others
[Abstract]
Other non-current financial assets, others
[Line items]
Description other non-current financial Margin money Margin money Term deposits with Term deposits with
assets, others deposits deposits banks banks
Other non-current financial assets, others 4 4 0 7.48
Other current liabilities, others [Table] ..(1)

Other current liabilities, others [Axis] 1 2
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Disclosure of other current liabilities notes
[Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 0 138.28 47.48 0
Other current liabilities, others [Abstract]
Other current liabilities, others [Line
items]
Description of other current liabilities, Debtors having Debtors having credit
Contract Liabilities Contract Liabilities
others credit balance balance
Other current liabilities, others 0 138.28 47.48 0
Other current liabilities, others [Table] ..(2)

Other current liabilities, others [Axis] 3 4
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Disclosure of other current liabilities notes
[Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 423.59 0 18.79 60.38
Other current liabilities, others [Abstract]
Other current liabilities, others [Line
items]
Refund Liabilities
(Refund Liabilities Refund Liabilities
includes liablities (Refund Liabilities
towards includes liablities
Description of other current liabilities, replacement towards replacement
Other payables Other payables
others amounting to Rs. amounting to Rs.
167.89 lakhs in 167.89 lakhs in
current and Rs. current and Rs. 89.11
89.11 lakhs in lakhs in non-current)
non-current)
Other current liabilities, others 423.59 0 18.79 60.38
139
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company inventories [Member] Raw materials [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories (A) 1,589.16 (B) 1,093.71 71.84 106.94
Goods in transit 0 18.53 0 11.99
At cost or net At cost or net
Mode of valuation realisable value, realisable value,
whichever is lower whichever is lower
Footnotes
(A) Inventory write downs are accounted, considering the nature of inventory, ageing and net realisable value. Write-downs of
inventories amounted to Rs. 13.74 lakhs (as at 31st March, 2018 Rs. 32.85 lakhs) These writedowns were recognised as expense and
included in 'changes in inventories of finished goods, work-in-progress and stock-in-trade' and 'cost of materials consumed' and
'consumption of stores and spare parts' in the Statement of Profit and Loss.
(B) Refer 2018-19

Classification of inventories [Axis] Work-in-progress [Member] Finished goods [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Inventories 206.92 210.08 518.19 199.41
At cost or net At cost or net At cost or net At cost or net
Mode of valuation realisable value, realisable value, realisable value, realisable value,
whichever is lower whichever is lower whichever is lower whichever is lower

Classification of inventories [Axis] Stock-in-trade [Member] Stores and spares [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Inventories 570.04 429.67 54.36 37.95
At cost or net At cost or net At cost or net At cost or net
Mode of valuation realisable value, realisable value, realisable value, realisable value,
whichever is lower whichever is lower whichever is lower whichever is lower
140

Classification of inventories [Axis] Other inventories [Member] Other inventories, others [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Inventories 167.81 109.66 167.81 109.66
Goods in transit 0 6.54 0 6.54
At cost or net At cost or net
Mode of valuation realisable value, realisable value,
whichever is lower whichever is lower
Nature of other inventories Packing Materials Packing Materials
Other non-current liabilities others [Table] ..(1)

Other non-current liabilities others [Axis] 1
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Other non-current liabilities [Abstract]
Other non-current liabilities others 167.89 0
Other non-current liabilities others [Abstract]
Other non-current liabilities others [Line items]
Description of other non-current liabilities others Refund Liablities Refund Liablities
Other non-current liabilities others 167.89 0
141

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Disclosure of notes on trade receivables explanatory [TextBlock] [See below] 2018-19
Total dividend receivable 0 0
Total other non-current financial assets 4 11.48
Advances, non-current 94.91 2.57
Total other non-current assets 510.43 325.51
Disclosure of notes on cash and bank balances explanatory [TextBlock]
Fixed deposits with banks 0 0
Other balances with banks 2,075.36 1,033.2
Total balance with banks 2,075.36 1,033.2
Cheques, drafts on hand 0 0
Cash on hand 0.37 0.03
Total cash and cash equivalents 2,075.73 1,033.23
Bank balance other than cash and cash equivalents 1,008.6 3,199.97
Total cash and bank balances 3,084.33 4,233.2
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 12 months maturity 0 0
Total other current financial assets 343.22 41.32
Advances, current 164.13 116.87
Total other current assets 164.13 106.26
Provision for Provision for
Nature of other provisions replacement and returns replacement and returns
Total other non-current liabilities 167.89 0
Interest accrued on borrowings 0 0
Interest accrued on public deposits 0 0
Interest accrued others 0 0
Unpaid dividends 0 0
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Debentures claimed but not paid 0 0
Public deposit payable, current 0 0
Total other current financial liabilities 431.71 543.99
Total other advance 0 0
Total deposits refundable current 0 0
Taxes payable other tax (A) 100.81 (B) 227.15

Current liabilities portion of share application money pending
0 0
allotment
Total other payables, current 100.81 227.15
Total proposed equity dividend 0 0
Total proposed preference dividend 0 0
Total proposed dividend 0 0
Total other current liabilities 590.67 425.81
Footnotes
(A) Statutory Dues
(B) Refer 2018-19
142
Disclosure of notes on trade receivables explanatory [Text Block]
( Rs in lakhs)
As at 31st March, 2019 As at 31st March, 2018
Trade receivables 906.10 824.40
Less: Allowance for doubtful receivables (3.03) (7.23)
Total 903.07 817.17
Current portion 903.07 817.17
Break-up of security details
Secured, considered good 3.31 2.10
Unsecured, considered good 899.76 815.07
Doubtful 3.03 7.23
Receivables which have significant increase in credit risk - -
Receivables, credit impaired - -
Total 906.10 824.40
Allowance for doubtful receivables (3.03) (7.23)
Total trade receivables 903.07 817.17
Refer Note on Financial risk management for information about credit risk and market risk of trade receivable.
143
[401200] Notes - Additional disclosures on balance sheet

01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Disclosure of additional balance sheet notes explanatory [TextBlock] [See below] 2018-19
Description of estimates and critical accounting estimates explanatory Textual information (56)
Additional balance sheet notes [Abstract]
Contingent liabilities and commitments [Abstract]
Classification of contingent liabilities [Abstract]
Claims against company not acknowledged as debt (A) 48.12 (B) 47.14
Total contingent liabilities 48.12 47.14
Classification of commitments [Abstract]
Estimated amount of contracts remaining to be executed on
capital account and not provided for (C) 185.15 (D) 141.74
Total commitments 185.15 141.74
Total contingent liabilities and commitments 233.27 188.88
Details regarding dividends [Abstract]
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
Amount of per share dividend proposed to be distributed to
[INR/shares] 0 [INR/shares] 0
preference shareholders
Percentage of proposed dividend 0.00% 0.00%
Details of share capital held by foreign companies [Abstract]
Percentage of share capital held by foreign company 0.00% 50.00%
Value of share capital held by foreign company 0 100
Percentage of paid-up capital held by foreign holding company and
0.00% 50.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
0 100
with its subsidiaries
Details of shareholding pattern of promoters and public [Abstract]
Total number of shareholders promoters and public 0 0
Details of deposits [Abstract]
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
Disclosure of equity share warrants [Abstract]
Changes in equity share warrants during period [Abstract]
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0 0
Breakup of equity share warrants [Abstract]
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 0 0 0
Details of share application money received and paid [Abstract]
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Details regarding cost records and cost audit[Abstract]
Details regarding cost records [Abstract]
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
144
Details regarding cost audit [Abstract]

Whether audit of cost records of company has been mandated
No No
under Rules specified in SN 1
Net worth of company 4,553.41 4,255.69
Details of unclaimed liabilities [Abstract]
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Financial parameters balance sheet items [Abstract]
Investment in subsidiary companies 0 0
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
0 0
(IEPF)
Gross value of transactions with related parties 0 0
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
Footnotes
(A)
Rs. in lakhs

Contingent liabilities
2019 2020
(a) Claims against the company not acknowledged as

debt
(i) Custom Duty 4.34 4.34
(ii) Labour court matters 43.78 42.80
Total 48.12 47.14
(B) Refer 2018-19

(C)
Rs. in lakhs
Year ended 31st March, 2019 Year ended 31st March, 2020
Property, plant and equipment 238.29 141.74
Less: Captial advances 53.14 -
Net Capital commitments 185.15 141.74
(D) Refer 2018-19
145
Disclosure of additional balance sheet notes explanatory [Text Block]

1. Unhedged foreign currency exposures
The year end foreign currency exposures that have not been hedged by a derivative instrument or otherwise are :
Rs. in lakhs
USD (in In Rupees (Equivalent) (in EUR (in In Rupees (Equivalent) (in
Particulars
Lakhs) Lakhs) Lakhs) Lakhs)
Cash and Bank

- - - -
Balance
(2.38) (155.03) - -
Trade Receivable 1.37 95.03 - -
(2.96) (192.87) - -
Trade Payables - - - -
(0.01) (0.57) - -
Previous year figures have been presented in bracket.
2. Employee Stock Option Plan (ESOP)
holders at the Extra Ordinary General Meeting held on March 06, 2019.The Boad of Directors has approved grant of 7787 options under
RCCPL ESOP 2019 on 30th April 2019. Accordingly, no provision have been considered in these financial statements.
3. The Company has filed 'Composite Scheme of Amalgamation and Arrangement' (scheme) between Raymond Consumer Care Private
Limited, J. K. Helene Curtis Limited, J. K. Investo Trade (India) Limited, Ray Global Consumer Trading Private Limited, Ray Universal
Trading Private Limited and their respective shareholders approved by Board of Directors and Shareholders of respective companies, with
National Company Law Tribunal (NCLT) on November 20, 2018. As per the scheme, the company shall merge with J.K. Investo Trade
(India) Ltd. Pending approval of scheme by Hon'ble NCLT, effect of the same has not been given in these financial statements.
4. The Financial Statements were authorised for issue by the boards of directors on November 29, 2019.
146
Description of estimates and critical accounting estimates explanatory [Text Block]

Critical estimates and judgements
The preparation of financial statements requires the use of accounting estimates which by definition will seldom equal the actual results.
This note provides an overview of the areas that involved a higher degree of judgement or complexity, and items which are more likely to be
materially adjusted due to estimates and assumptions turning out to be different than those originally assessed. Detailed information about
each of these estimates and judgements is included in relevant notes together with information about the basis of calculation for each affected
line item in the financial statements.
The areas involving critical estimtes or judgement are:
- Estimation of Defined benefit obligation
- Refund Liabilities (Provision for replacement)
[611800] Notes - Revenue

01/04/2018
to
31/03/2019
R e f e r
Disclosure of
Disclosure of revenue [TextBlock] significant accounting
policies [TextBlock]
[612400] Notes - Service concession arrangements

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of service concession arrangements [TextBlock]
Whether there are any service concession arrangments No No
[612000] Notes - Construction contracts

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of notes on construction contracts [TextBlock]
Whether there are any construction contracts No No
Revenue from construction contracts 0 0
Costs incurred and recognised profits (less recognised losses) 0 0
Advances received for contracts in progress 0 0
Retention for contracts in progress 0 0
Gross amount due from customers for contract work as Assets 0 0
Gross amount due to customers for contract work as liability 0 0
Progress billings 0 0
147
[612600] Notes - Employee benefits
Disclosure of net defined benefit liability (assets) [Table] ..(1)

Defined benefit plans [Axis] Domestic defined benefit plans [Member]
Plan assets
Net defined benefit liability (assets) [Axis] Present value of defined benefit obligation [Member]
[Member]
Defined benefit plans categories [Axis] Plan Liabilities Plan assets
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Disclosure of net defined benefit liability
(assets) [Abstract]
Disclosure of net defined benefit liability
(assets) [Line items]
Description of type of plan Plan Liabilities Plan Liabilities Plan assets
Changes in net defined benefit liability
(assets) [Abstract]
Current service cost, net defined
26.84 26.65
benefit liability (assets)
Interest expense (income), net defined
40.36 30.4 -34.28
Gain (loss) on remeasurement, net
defined benefit liability (assets)
[Abstract]
Return on plan assets, net defined
-5
Actuarial losses (gains) arising from
changes in demographic assumptions,
0 -13.55
net defined benefit liability
(assets)
Actuarial losses (gains) arising from
changes in financial assumptions, net 5.13 -64.58
Total loss (gain) on
remeasurement, net defined 5.13 -78.13 -5
Past service cost and gains (losses)
arising from settlements, net defined
benefit liability (assets) [Abstract]
Past service cost, net defined
0 6.24
Net past service cost and gains
(losses) arising from settlements,
0 6.24
net defined benefit liability
(assets)
Contributions to plan, net defined
benefit liability (assets) [Abstract]
Contributions to plan by employer,
net defined benefit liability 16.61
(assets)
Total contributions to plan, net
16.61
Payments from plan, net defined benefit
20.82 27.16 -20.82
liability (assets)
changes, net defined benefit 33.85 -17.35
liability (assets)
Total increase (decrease) in net
75.1 96.91 -25.07
Net defined benefit liability (assets) at
578.92 503.82 406.91 -452.99
end of period
148
Disclosure of net defined benefit liability (assets) [Table] ..(2)

Domestic defined benefit plans
Defined benefit plans [Axis]
[Member]
Net defined benefit liability (assets) [Axis] Plan assets [Member]
Defined benefit plans categories [Axis] Plan assets
01/04/2017
to 31/03/2017
31/03/2018
Disclosure of net defined benefit liability (assets) [Abstract]
Disclosure of net defined benefit liability (assets) [Line items]
Description of type of plan Plan assets
Changes in net defined benefit liability (assets) [Abstract]
Interest expense (income), net defined benefit liability (assets) -27.65
Gain (loss) on remeasurement, net defined benefit liability (assets)
[Abstract]
Return on plan assets, net defined benefit liability (assets) 3.04
Total loss (gain) on remeasurement, net defined benefit liability
3.04
(assets)
Contributions to plan, net defined benefit liability (assets) [Abstract]
Contributions to plan by employer, net defined benefit liability (assets) 54.25
Total contributions to plan, net defined benefit liability (assets) 54.25
Payments from plan, net defined benefit liability (assets) -27.16
Total increase (decrease) in net defined benefit liability (assets) -57.78
Net defined benefit liability (assets) at end of period -427.92 -370.14
Disclosure of defined benefit plans [Table] ..(1)

Domestic defined benefit plans
Defined benefit plans [Axis]
[Member]
Defined benefit plans categories [Axis] Defined benefit plan - Gratuity
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of defined benefit plans [Abstract]
Disclosure of defined benefit plans [Line items]
Defined benefit Defined benefit plan -
Description of type of plan plan - Gratuity Gratuity
Surplus (deficit) in plan [Abstract]
Defined benefit obligation, at present value 578.92 503.82
Plan assets, at fair value 452.99 427.92
Net surplus (deficit) in plan -125.93 -75.9
Actuarial assumption of discount rates 7.64% 8.01%
Actuarial assumption of expected rates of salary increases 7.00% 7.50%

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of employee benefits [TextBlock] [See below] 2018-19
Disclosure of defined benefit plans [TextBlock]
Whether there are any defined benefit plans Yes Yes
Disclosure of net defined benefit liability (assets) [TextBlock]
149
Disclosure of employee benefits [Text Block]

Employee benefits
(i) Defined benefit plan - Gratuity
The Company provides for gratuity for employees in India as per the Payment of Gratuity Act, 1972. Employees who are in continuous
service for a period of 5 years are eligible for gratuity. The amount of gratuity payable on retirement/termination is the employees last drawn
basic salary per month computed proportionately for 15 days salary multiplied for the number of years of service, subject to a ceiling of
Rs.20 lakhs (March 31, 2018: Rs.20 lakhs). The gratuity plan is a funded plan and the Company makes contributions to recognised funds in
India.
As per actuarial valuation as on March 31, 2019 and March 31, 2018, amount recognised in the financial statements in respect of employee
benefit schemes:
(a) The amount included in balance sheet arising from the entity's obligation in respect of its defined benefit plans is as follows:
Rs. in lakhs
Present value of funded defined benefit obligation (578.92) (503.82)
Fair value of plan assets 452.99 427.92
Plan asset net of defined benefit obligation (125.93) (75.90)
(b) Movements in the present value of the defined benefit obligation and fair value of plan assets are as follows:
Rs. in lakhs
Year ended
31-Mar-19
Plan Net
Plan Assets
liabilities Assets/(Liabilities)
Opening defined benefit obligation and fair value of plan assets 427.92 503.82 (75.90)
Current service cost - 26.84 (26.84)
Return on plan assets excluding actual return on plan asset (5.00) - (5.00)
Past Service Cost - - -
Interest cost - 40.36 (40.36)
Interest income 34.28 - 34.28
Liablity Transferred out to demerged undertaking (Refer Note 36) - - -
150
Actuarial (gain)/loss arising from changes in demographic

- - -
assumptions
Actuarial (gain)/loss arising from changes in financial assumptions - (5.13) 5.13
Actuarial (gain)/loss arising from experience adjustments - 33.85 (33.85)
Employer contributions 16.61 - 16.61
Benefit paid (20.82) (20.82) -
Closing defined benefit obligation and fair value of plan assets 452.99 578.92 (125.93)
Contd..
Rs. in lakhs
Year ended
31-Mar-18
Plan Net
Plan Assets
liabilities Assets/(Liabilities)
Opening defined benefit obligation and fair value of plan assets 370.14 406.91 (36.77)
Current service cost - 26.65 (26.65)
Return on plan assets excluding actual return on plan asset 3.04 - 3.04
Past Service Cost - 6.24 (6.24)
Interest cost - 30.40 (30.40)
Interest income 27.65 - 27.65
Liablity Transferred out to demerged undertaking - (9.33) 9.33
Actuarial (gain)/loss arising from changes in demographic

- 13.55 (13.55)
assumptions
Actuarial (gain)/loss arising from changes in financial assumptions - 64.58 (64.58)
Actuarial (gain)/loss arising from experience adjustments - (8.02) 8.02
Employer contributions 54.25 - 54.25
151
Benefit paid (27.16) (27.16) -
Closing defined benefit obligation and fair value of plan assets 427.92 503.82 (75.90)
The liabilities are split between different categories of plan participants as follows:
• Active members -501 Nos. (2017-18: 412 Nos.)
• Deferred members - Nil (2017-18: Nil)
• Retired members - Nil (2017-18: Nil)
The weighted average duration of the defined benefit plans is 8 years (2017-18 : 8 Years)
Expected contribution to the Fund in next year Rs 85.33 Lakhs (as at March 31, 2018 Rs.60.31 Lakhs)
(c) Category of plan assets
Rs. in lakhs
Insurer managed fund 452.99 427.92
Total 452.99 427.92
(d) Amounts recognised in statement of profit and loss including other comprehensive income in respect of the defined benefit plan are as
follows:
Rs. in lakhs

31-Mar-19 31-Mar-18
Employee Benefit Expenses
Current service cost 26.84 26.65
Net interest expense/Income 6.08 2.75
Past service cost - 6.24
Components of defined benefit cost recognised in statement of profit and loss 32.92 35.64
Remeasurement of employee benefit plan
Return on plan assets excluding actual return on plan asset 5.00 (3.04)
Actuarial (gains)/losses arising from changes in demographic assumptions - 13.55
152
Actuarial (gains)/losses arising from changes in financial assumptions (5.13) 64.58
Actuarial (gains)/losses arising from experience adjustments 33.85 (8.02)
Components of defined benefit cost recognised in Other Comprehensive

33.72 67.07
Income
Total 66.64 102.71
(e) The principle assumptions used for the purpose of actuarial valuation were as follows:
With the objective of presenting the plan assets and plan liabilities of the defined benefits plans at their fair value on the balance sheet,
assumptions under Ind AS 19 are set by reference to market conditions at the valuation date.
The significant actuarial assumptions were as follows:
Financial Assumptions As at March 31, 2019 As at March 31, 2018
Discount rate 7.64% 8.01%
Salary escalation rate 7.00% 7.50%
Expected return on plan

7.64% 8.01%
assets
Attrition rate
For service 2 years and

30.00% 30.00%
below
For service 3 years to 4

20.00% 20.00%
years
For service 5 years and

5.00% 5.00%
above
Demographic Assumptions
Indian Assured Lives Mortality (2006-08) Indian Assured Lives Mortality (2006-08)
Average longevity
Ultimate Ultimate
(f) Sensitivity
The sensitivity of the overall plan liabilities to changes in the weighted key assumptions are:
As at As at
31-Mar-19 31-Mar-18
153
Change in Increase in Decrease in Change in Increase in Decrease in

assumption assumption having an assumption having an assumption assumption having assumption having
% impact on present impact on present % an impact on an impact on
value of plan liability value of plan liability present value of present value of
plan liability plan liability
Discount
1% (36.52) 40.69 1% (32.88) 36.79
rate
Salary
escalation 1% 40.50 (37.05) 1% 36.62 (33.32)
rate
Attrition
1% 1.11 (1.23) 1% 0.95 (1.04)
rate
The sensitivity analysis have been determined based on reasonably possible changes of the respective assumptions occuring at the end of the
reporting period, while holding all the other assumptions constant. The sensitivity analysis presented above may not be representative of the
actual change in the projected benefit oblidation as it is unlikely that the chage in assumption would occur in isolation of one another as some
of the assumptions may be correlated.
Furthermore, in presenting the above sensitivity analysis, the present value of the projected benefit obligation has been calculated using the
projected unit credit method at the end of the reporiting period, which is the same method as applied in calcuating the projected benefit
obliation as recognised in the balance sheet.
(g) The defined benefit obligations shall mature after year end March 31, 2019 as follows:
Rs. in lakhs
Year ending March 31, 2019. March 31, 2018
1st Following Year 45.49 41.97
2nd Following Year 55.23 38.04
3rd Following Year 35.74 48.51
4th Following Year 49.56 32.62
5th Following Year 48.40 43.26
Sum of 6 to 10 303.46 254.58
Sum of Years 11 and above 516.24 515.69
(h) Risk Exposure - Asset Volatility
The present value of the defined benefit plan liablity is calculated using a discount rate which is deteremined by reference to market yields at
end of the reporting period on governement bonds. If the return on plan assets is below this rate, it will create a plan deficit.
(ii) Compensated absences
The compensated absences obligations cover the Company’s liability for previleged leave.
The leave obligations cover the Company's liability for sick and earned leave.
154
The amount of the provision of Rs. 143.45 (previous year Rs. 100.21) is presented as current, since the Company does not have an
unconditional right to defer settlement for any of these obligations.
(iii) Defined contribution plan
The Company also has certain defined contribution plans, which includes contributions to provident fund (PF), employess state insurance
scheme (ESIC) and labour welfare fund (LWF).The contributions are made to these funds which are registered fund administered by the
government. The obligation of the Company is limited to the amount contributed and it has no further contractual nor any constructive
obligation. The expense recognised during the year towards defined contribution plan is as follows:
Rs. in lakhs
March 31, 2019 March 31, 2018
Provident fund* 101.10 86.76
Employess state insurance scheme 8.03 4.64
Labour welfare fund 0.69 0.23
109.82 91.63
*includes Rs. Nil (Previous year: Rs. 10.70 lakhs) transferred to demerged entity
[612800] Notes - Borrowing costs

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of borrowing costs [TextBlock]
Whether any borrowing costs has been capitalised during the year No No
Borrowing costs [Abstract]
Borrowing costs capitalised 0 0
Total borrowing costs incurred 0 0
Interest costs [Abstract]
Interest costs capitalised 0 0
Interest expense 0 0
Total interest costs incurred 0 0
Capitalisation rate of borrowing costs eligible for capitalisation 0.00% 0.00%
155
[700100] 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
01/04/2018 01/04/2018 01/04/2018
to to to
31/03/2019 31/03/2019 31/03/2019
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 SANJAY BAHL GIRIRAJ BAGRI VIPIN AGARWAL
Director identification number of key managerial personnel or
00332153 07543423 02963480
director
Date of birth of key managerial personnel or director 23/02/1967 16/07/1969 08/07/1964
Other Non Other Non Other Non
Designation of key managerial personnel or director Executive Director Executive Director Executive Director
CHARTERED
Qualification of key managerial personnel or director ACCOUNTANT
MBA CA, CS
Shares held by key managerial personnel or director [shares] 0 [shares] 0 [shares] 0

Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Gross salary to key managerial personnel or director 0 0 0
Total key managerial personnel or director remuneration 0 0 0
[612200] Notes - Leases

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of leases [TextBlock]
Whether company has entered into any lease agreement No No
Disclosure of finance lease and operating lease by lessee [TextBlock]
Total contingent rents recognised as expense 0 0
Minimum operating lease payments recognised as expense (A) 67.05 (B) 63.83
Total lease and sublease payments recognised as expense 67.05 63.83
Disclosure of finance lease and operating lease by lessor [TextBlock]
Total contingent rents recognised as income 0 0
Whether any operating lease has been converted to financial lease or
No No
vice-versa
Footnotes
(A) Minimum operating lease payments recognised as expense cy 67.05 PY 63.83
(B) Refer 2018-19
[612300] Notes - Transactions involving legal form of lease

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of arrangements involving legal form of lease [TextBlock]
Whether there are any arrangements involving legal form of lease No No
156
[612900] Notes - Insurance contracts

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of insurance contracts [TextBlock]
Whether there are any insurance contracts as per Ind AS 104 No No
Disclosure of amounts arising from insurance contracts [TextBlock]
Deferred acquisition costs arising from insurance contracts 0 0
Total liabilities under insurance contracts and reinsurance
0 0
contracts issued
Total increase (decrease) in liabilities under insurance
0 0
contracts and reinsurance contracts issued
Liabilities under insurance contracts and reinsurance contracts
0 0
issued at end of period
Total increase (decrease) in deferred acquisition costs arising
0 0
from insurance contracts
Deferred acquisition costs arising from insurance contracts at end
0 0
of period
Total increase (decrease) in reinsurance assets 0 0
Reinsurance assets at end of period 0 0
[613100] Notes - Effects of changes in foreign exchange rates

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of effect of changes in foreign exchange rates [TextBlock]
Whether there is any change in functional currency during the year No No
Description of presentation currency INR
[500100] Notes - Subclassification and notes on income and expenses
Miscellaneous other operating revenues [Table] ..(1)

Miscellaneous other operating revenues [Axis] 1 2
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 56.32 12.16 31.31 21.57
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues
[LineItems]
Description of miscellaneous other operating Export Incentives,
Export Incentives, etc Process waste sale Process waste sale
revenues etc
Miscellaneous other operating revenues 56.32 12.16 31.31 21.57
157

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from operations [Abstract]
Disclosure of notes on revenue from operations explanatory [TextBlock] [See below] 2018-19
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 20,014.74 12,875.4
Revenue from sale of services 0 0
Other operating revenues 87.63 33.73
Other operating revenues 87.63 33.73
Total revenue from operations other than finance company 20,102.37 12,909.13
Disclosure of revenue from operations for finance company [Abstract]
Total revenue from operations finance company 0 0
Total revenue from operations 20,102.37 12,909.13
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 87.63 33.73
Total other operating revenues 87.63 33.73
Total other operating revenues 87.63 33.73
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues 87.63 33.73
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on other current investments 154.56 125.35
Total interest income on current investments 154.56 125.35
Interest income on non-current investments [Abstract]
Total interest income on non-current investments 0 0
Total interest income 154.56 125.35
Dividend income [Abstract]
Dividend income current investments [Abstract]
Total dividend income current investments 0 0
Dividend income non-current investments [Abstract]
Total dividend income non-current investments 0 0
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Total net gain/loss on sale of investments 0 0
Rental income on investment property [Abstract]
Total rental income on investment property 0 0
Other non-operating income [Abstract]
Net gain (loss) on foreign currency fluctuations treated as other
income [Abstract]
Net gain (loss) on foreign currency translation 11.99 0
Total net gain/loss on foreign currency fluctuations treated as
11.99 0
other income
Miscellaneous other non-operating income (A) 140.38 (B) 522.55
Total other non-operating income 152.37 522.55
Total other income 306.93 647.9
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense non-current loans [Abstract]
Total interest expense non-current loans 0 0
Interest expense current loans [Abstract]
Total interest expense current loans 0 0
Other interest charges (C) 8.81

0
Total interest expense 8.81 0

Total finance costs 8.81 0
Employee benefit expense [Abstract]
Salaries and wages 3,213.57 2,173.66
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Remuneration to manager [Abstract]
Total remuneration to manager 0 0
Total managerial remuneration 0 0
158
Contribution to provident and other funds [Abstract]

Contribution to provident and other funds for others 109.82 80.93
Total contribution to provident and other funds 109.82 80.93
Employee share based payment [Abstract]
Total employee share based payment 0 0
Staff welfare expense 223.31 190.6
Other employee related expenses (D) 32.92 (E) 34.08

Total employee benefit expense 3,579.62 2,479.27
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 90.59 71.66
Amortisation expense 4.15 0
Total depreciation, depletion and amortisation expense 94.74 71.66
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 283.98 209.05
Power and fuel 249.48 158.78
Rent 67.05 63.83
Repairs to building 24.77 94.45
Repairs to machinery 10.09 13.33
Insurance 45.83 40.62
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 2.15
(F) 2.76
Total rates and taxes excluding taxes on income 2.15 2.76
Travelling conveyance 754.49 485.11
Legal professional charges 335.77 269.54
Directors sitting fees 0 0
Advertising promotional expenses 2,307.27 1,391.21
Commission paid other selling agents 0 2.44
Cost transportation [Abstract]
Cost freight 546.46 404.13
Total cost transportation 546.46 404.13
Impairment loss on financial assets [Abstract]
Total impairment loss on financial assets 0 0
Impairment loss on non financial assets [Abstract]
Total impairment loss on non-financial assets 0 0
Net provisions charged [Abstract]
Total net provisions charged 0 0
Discount issue shares debentures written off [Abstract]
Total discount issue shares debentures written off 0 0
Loss on disposal of intangible Assets 0 0
Loss on disposal, discard, demolishment and destruction of
depreciable property plant and equipment (G) 1.96 (H) 28.34
Contract cost [Abstract]
Overhead costs apportioned contracts [Abstract]
Total overhead costs apportioned contracts 0 0
Total contract cost 0 0
Payments to auditor [Abstract]
Payment for audit services 6 6
Payment for other services 1 0.5
Payment for reimbursement of expenses 0.25 0
Total payments to auditor 7.25 6.5
Payments to cost auditor [Abstract]
Total payments to cost auditor 0 0
CSR expenditure (I) 0

(J) 4.6
Miscellaneous expenses (K) 2,394.06 (L) 1,441.38
Total other expenses 7,030.61 4,616.07
Current tax [Abstract]
Current tax pertaining to previous years 0 -34.71
Current tax pertaining to current year 121.17 184.19
Total current tax 121.17 149.48
159
Footnotes
(A)
(Rs. In lakhs)
Bad and doubtful debts and advances written back - 10.12
Support service income 122.48 510.01
Miscellaneous income 17.90 2.42
(B) Refer 2018-19

(C) Finance costs
Interest expense*
*All finance cost in previous year pertains to demerged undertaking

(D) Defined benefit plan expenses
(E) Refer 2018-19
(F) Rates and Taxes
(G) Net Loss on sale/discard of property, plant and equipment
(H) Refer 2018-19
(I)
Rs. in lakhs
Details of Corporate Social Responsibility (CSR) Year ended 31st March, 201 Year ended 31st March,
expenditure: 9 2018
Amount required to be spent as per Section 135 of the Act 20.85 11.68
Amount spent during the year on:
(i) Construction / acquisition of an asset - -
(ii) On purpose other than (i) above - 4.6 0
Total - 4.6 0
There were not adequate suitable CSR projects, which could meet the company's internal guidelines. The Company is continuously
making efforts to find out suitable CSR projects.
(J) Refer 2018-19

(K)
(Rs. In lakhs)

2019 2018
160
Payment to contract workers 364.30 122.05
Other Manufacturing and Operating expenses 45.32 32.13
Outsourced Support Service 1173.00 581.08
Bad debts, advances and deposits written off 10.61 12.48
Less: Allowance for doubtful receivables and advances there

(10.61) (12.48)
against
Provision for doubtful receivables and advances (4.20) 10.29
Business support services 316.38 349.09
Market Research Fees 227.55 54.22
Miscellaneous Expenses 271.71 292.52
Total 2394.06 1441.38
(L) Refer 2018-19
161
Disclosure of notes on revenue from operations explanatory [Text Block]
(Rs. In lakhs)
Revenue from Operations Year ended 31st March, 2019 Year ended 31st March, 2018
Revenue from contracts with customers
Sale of Products
(i) Manufactured goods 7,916.45 5,481.36
(ii) Stock-in trade 12,098.29 7,394.04
Other operating revenue
(i) Export Incentives, etc 56.32 12.16
(ii) Process waste sale 31.31 21.57
Total 20,102.37 12,909.13
Refer Note Changes in accounting policies for details about restatements for change in accounting policies consequent to adoption of Ind AS
115.
There are no unsatisfied performance obligations resulting from Revenue from Contracts with Customers as at March 31, 2019.
Reconciliation of revenue recognised with contract price
(Rs. In lakhs)
Year ended 31st March, 2018
Contract price 23,148.07
Adjustments for:
Refund liabilities (3,133.33)
Revenue from contract with customers 20,014.74
162
[613200] Notes - Cash flow statement

01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Disclosure of cash flow statement [TextBlock]
Cash and cash equivalents cash flow statement 2,075.73 1,033.23 1,221.46
Cash and cash equivalents 2,075.73 1,033.23
Income taxes paid (refund), classified as operating activities 204.79 132.02
Total income taxes paid (refund) 204.79 132.02
[500200] Notes - Additional information statement of profit and loss

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Additional information on profit and loss account explanatory [TextBlock]
Net write-downs (reversals of write-downs) of inventories 0 0
Net write-downs (reversals of write-downs) of property, plant and
0 0
equipment
Net impairment loss (reversal of impairment loss) recognised
0 0
in profit or loss, trade receivables
Net gains (losses) on disposals of non-current assets 0 0
Net gains (losses) on disposals of property, plant and equipment 0 0
Net gains (losses) on disposals of investment properties 0 0
Net gains (losses) on disposals of investments 0 0
Net gains (losses) on litigation settlements 0 0
Net gains (losses) on change in fair value of derivatives 0 0
Total share of other comprehensive income of associates and
0 0
joint ventures accounted for using equity method, net of tax
Total share of other comprehensive income of associates and
0 0
joint ventures accounted for using equity method, before tax
Total aggregated income tax relating to share of other
comprehensive income of associates and joint ventures 0 0
accounted for using equity method
Total aggregated income tax relating to components of other
0 0
Changes in inventories of finished goods (A) -318.78 (B) 191.68
Changes in inventories of work-in-progress (C) 3.16 (D) -4.96
Changes in inventories of stock-in-trade (E) -140.37 (F) 85.39
Total changes in inventories of finished goods, work-in-progress and
-455.99 272.11
stock-in-trade
Exceptional items before tax 0
(G) 236.22
Total exceptional items 0 236.22
Compensation received
as per non-compete clause
Details of nature of exceptional items of Joint Venture
Agreement
Total revenue arising from exchanges of goods or services 0 0
Domestic sale manufactured goods 7,916.45 5,481.36
Domestic sale traded goods 12,098.29 7,394.04
Total domestic turnover goods, gross 20,014.74 12,875.4
Total export turnover goods, gross 0 0
Total revenue from sale of products 20,014.74 12,875.4
Total revenue from sale of services 0 0
Gross value of transaction with related parties 0 0
Bad debts of related parties 0 0
163
Footnotes
(A)
(Rs. In lakhs)

31st March 2019 31st March 2018
Opening inventories - Finished goods 199.41 391.09
Closing inventories - Finished goods 518.19 199.41
Changes in inventories of finished goods -318.78 191.68
(B) Refer 2018-19

(C)
(Rs. In lakhs)

Opening inventories - Work-in-progress 210.08 205.12
Closing inventories - Work-in-progress 206.92 210.08
Changes in inventories of Work-in-progress 3.16 -4.96
(D) Refer 2018-19

(E)
(Rs. In lakhs)

Opening inventories - Stock-in-trade 429.67 515.06
Closing inventories - Stock-in-trade 570.04 429.67
Changes in inventories of Stock-in-trade -140.37 85.39
(F) Refer 2018-19

(G) Fee and compensation towards non compete agreement received
164
[611200] Notes - Fair value measurement

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of fair value measurement [TextBlock] [See below] 2018-19
Disclosure of fair value measurement of assets [TextBlock]
Whether assets have been measured at fair value No No
Disclosure of fair value measurement of liabilities [TextBlock]
Whether liabilities have been measured at fair value No No
Disclosure of fair value measurement of equity [TextBlock]
Whether equity have been measured at fair value No No
165
Disclosure of fair value measurement [Text Block]

Fair value measurements
Financial instrument by category and hierarchy
The fair values of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current
transaction between willing parties, other than in a forced or liquidation sale.
The following methods and assumptions were used to estimate the fair values:
1. Fair value of non current loans, other non current financial assets, trade receivables, cash and cash equivalents, bank balances other than
cash and cash equivalents, current loan, other current financial assets, trade payables and other current financial liabilities approximate their
carrying amounts largely due to short term maturities of these instruments.
2. Financial instruments with fixed and variable interest rates are evaluated by the Company based on parameters such as interest rates and
individual credit worthiness of the counterparty. Based on this evaluation, allowances are taken to account for expected losses of these
receivables. Accordingly, fair value of such instruments is not materially different from their carrying amounts.
For financial assets and liabilities that are measured at fair value, the carrying amounts are equal to the fair values.
The Company uses the following hierarchy for determining and disclosing the fair value of financial instruments by valuation technique:
Level 1: quoted (unadjusted) prices in active markets for identical assets or liabilities.
Level 2: other techniques for which all inputs which have a significant effect on the recorded fair value are observable, either directly or
indirectly.
Level 3: techniques which use inputs that have a significant effect on the recorded fair value that are not based on observable market data.
Financial Assets and Liabilities
Rs. in
lakhs
As at
March 31,
2019
Routed Routed Carried at

Particulars Total through Profit through amortised Total
and Loss OCI cost
Level Level Level

Level 2 Level 3 Total Level 2 Total Level 3
1 1 3
Non-current financial
assets
Loan 309.69 309.69 309.69
Other financial assets 4.00 - - - - - - - - 4.00 4.00
Total 313.69 - - - - - - - - 313.69 313.69
Current financial assets
Trade receivables 903.07 - - - - - - - - 903.07 903.07
166
Cash and cash equivalents 2,075.73 - - - - - - - - 2,075.73 2,075.73
Bank balances other than

1,008.60 - - - - - - - - 1,008.60 1,008.60
cash and cash equivalents
Other current financial

343.22 - - - - - - - - 343.22 343.22
assets
Total 4,330.62 - - - - - - - - 4,330.62 4,330.62
Current financial liabilities
Trade payables 2,483.83 - - - - - - - - 2,483.83 2,483.83
Other financial liabilities 431.71 - - - - - - - - 431.71 431.71
Total 2,915.54 - - - - - - - - 2,915.54 2,915.54
Contd…
Rs. in
lakhs
As at
March 31,
2018
Routed Routed Carried at

Particulars Total through Profit through amortised Total
and Loss OCI cost
Level Level Level Level

Level 2 Total Level 2 Total Level 3
1 3 1 3
Non-current financial
assets
Loan 165.13 165.13 165.13
Other financial assets 11.48 - - - - - - - - 11.48 11.48
Total 176.61 - - - - - - - - 176.61 176.61
Current financial assets
Trade receivables 817.17 - - - - - - - - 817.17 817.17
Cash and cash equivalents 1,033.23 - - - - - - - - 1,033.23 1,033.23
167
Bank balances other than

3,199.97 3,199.97 3,199.97
cash and cash equivalents
Loan 82.00 82.00 82.00
Other current financial

41.32 - - - - - - - - 41.32 41.32
assets
Total 5,173.69 - - - - - - - - 5,173.69 5,173.69
Current financial liabilities
Trade payables 2,087.88 - - - - - - - - 2,087.88 2,087.88
Other financial liabilities 543.99 - - - - - - - - 543.99 543.99
Total 2,631.87 - - - - - - - - 2,631.87 2,631.87
Fair value of financial assets and liabilities measures at amortised cost:
Financial assets and Financial liabilities, considering the nature of rights and obligations with relevant terms including receivable/payable
within 12 months from the reporting date, fair value is reasonable considered to be carrying amount as at reporting date and it includes –
- Non current loans
- Other non current financial assets
- Trade receivables
- Cash and cash equivalents
- Bank balances other than cash and cash equivalents
- Current loan
- Other current financial assets
- Trade payables
- Other current financial liabilities
Further, in respect of long term security deposits being market driven rate of interest or no fixed maturity date, fair value are considered to be
carrying value.
168
[613300] Notes - Operating segments
Disclosure of products and services [Table] ..(1)

Products and services [Axis] 1 2
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of products and services [Abstract]
Disclosure of products and services [Line items]
Name of product or services Sexual Wellness Sexual Wellness Deodrants Deodrants
Revenue from external customers 8,004.07 5,515.09 12,098.3 7,394.04
Disclosure of products and services [Table] ..(2)

Products and services [Axis] 3
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of products and services [Abstract]
Disclosure of products and services [Line items]
Name of product or services Medical Products Medical Products
Revenue from external customers 0 6,803.62
Disclosure of reportable segments [Table] ..(1)

Entity's reportable segments [Axis] Reportable segments 1 [Member] Reportable segments 2 [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of reportable segments [Abstract]
Disclosure of reportable segments [Line items]
Nature of reportable segment Sexual Wellness Sexual Wellness Deodrants Deodrants
Revenue primary reportable segment 8,004.07 5,515.09 12,098.3 7,394.04
Total revenues from external customers and
transactions with other reportable segments 8,004.07 5,515.09 12,098.3 7,394.04
of same enterprise reportable segment
Profit (loss) reportable segment 1,309.15 1,037.36 3,224.13 1,957.98
Assets reportable segment 1,725.85 1,657.81 976.94 487.97
Liabilities reportable segment 525.08 1,928.59 2,254.7 721.69
Disclosure of reportable segments [Table] ..(2)

Entity's reportable segments [Axis] Reportable segments 3 [Member] Unallocated amounts [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of reportable segments [Abstract]
Disclosure of reportable segments [Line items]
Un-allocable
Un-allocable income/
Nature of reportable segment Medical Products Medical Products income/ (expenses)
(expenses) (Net)
(Net)
Revenue primary reportable segment 0 6,803.62 -3,976.25 -2,255.71
Total revenues from external customers and
transactions with other reportable segments 0 6,803.62 -3,976.25 -2,255.71
of same enterprise reportable segment
Depreciation and amortisation expense
-94.74 -73.08
reportable segment
Profit (loss) reportable segment 0 1,762.53 0 0
Assets reportable segment 0 0 5,855.61 5,583.41
Liabilities reportable segment 0 0 1,225.21 823.22
169

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of entity's operating segments [TextBlock] [See below] 2018-19
Disclosure of reportable segments [TextBlock]
Whether there are any reportable segments Yes Yes
Disclosure of products and services [TextBlock]
Disclosure of geographical areas [TextBlock]
Disclosure of major customers [TextBlock]
Whether there are any major customers No No
170
Disclosure of entity's operating segments [Text Block]

Segment Information
The chief operational decision maker (President) monitors the operating results of its Business segment separately for the purpose of making
decision about resource allocation and performance assessment. Segment performance is evaluated based on profit or loss and is measured
consistently with profit or loss in the financial statements, Operating segment have been identified on the basis of nature of products and
other quantitative criteria specified in the Ind AS 108.
The accounting policies adopted for segment reporting are in line with the accounting policies adopted for preparation of financial statements
as disclosed in Note STATEMENT OF SIGNIFICANT ACCOUNTING POLICIES.
The Segment Revenues, Results, Assets and Liabilities include the respective amounts identifiable to each of the segment and amounts
allocated on a reasonable basis.
(i) Operating segments identified based on nature of producst and other qualities indices are:
Sexual Wellness - Consists of Latex Condoms and other wellness products.
Deodrants - Consists of Deodrants and other grooming products.
Medical Products - Consists of Surgical Gloves and other medical products.
Rs. in
lakhs
Sexual Medical
Deodrants Total
Wellness Products *
Year Year Year Year Year Year Year Year

ended ended ended ended ended ended ended ended
31st 31st 31st 31st 31st 31st 31st 31st
March, March, March, March, March, March, March, March,
2019 2018 2019 2018 2019 2018 2019 2018
Revenue
External Revenue 8,004.07 5,515.09 12,098.30 7,394.04 - 6,803.62 20,102.37 19,712.75
Total Revenue 8,004.07 5,515.09 12,098.30 7,394.04 - 6,803.62 20,102.37 19,712.75
Segment Result 1,309.15 801.15 3,224.13 1,957.98 - 1,548.85 4,533.29 4,307.98
Add/ (Less):
Un-allocable income/
- - - - - (3,976.25) (2,255.71)
(expenses) (Net)
Depreciation (to the extent

- - - - - (1.42) - (1.42)
allocable)
Un-allocable depreciation - - - - - - (94.74) (71.66)
Finance cost - - - - - (24.69) (8.81) (24.69)
171
Exceptional item - 236.22 - - - - - 236.22
Gain on fair valuation of

- - - - - 239.78 - 239.78
demerged undertaking
Tax expense - - - - - - (131.00) (225.75)
Profit for the year 1,309.15 1,037.36 3,224.13 1,957.98 - 1,762.53 322.48 2,204.75
Other information:
Segment Assets 1,725.85 1,657.81 976.94 487.97 - - 2,702.79 2,145.78
Unallocated assets - - - - - - 5,855.61 5,583.41
Total Assets 1,725.85 1,657.81 976.94 487.97 - - 8,558.40 7,729.19
Segment liabilities 525.08 1,928.59 2,254.70 721.69 - - 2,779.78 2,650.28
Unallocated liabilities - - - - - - 1,225.21 823.22
Total Liabilities 525.08 1,928.59 2,254.70 721.69 - - 4,004.99 3,473.49
Capital Expenditure
Segment Capital
- - - - - 2.67 - 2.67
Expenditure
Unallocable Capital
- - - - - - 851.05 97.18
Expenditure
Total Capital Expenditure - - - - - 2.67 851.05 99.85
* Refer note on demerger
(ii) Entity wide disclosure
a) Considering the nature of business of Company in which it operates, the Company deals with various customers. Consequently, none of
the customer contribute materially to the revenue of the Company.
b) The company has made certain insignificant export sales during the year. However, it is not identified as a separate segment.
(iii) Reconciliation of reportable segment's revenue to entity's total revenue
Rs. in lakhs

31st March, 2019 31st March, 2018
Revenue from Operations as per statement of profit and loss 20,102.37 12,909.13
172
Revenue from discontinued operation - 6,803.62
20,102.37 19,712.75
[610700] Notes - Business combinations

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of business combinations [TextBlock]
Whether there is any business combination No No
Disclosure of reconciliation of changes in goodwill [TextBlock]
Whether there is any goodwill arising out of business combination No No
Disclosure of acquired receivables [TextBlock]
Whether there are any acquired receivables from business combination No No
Disclosure of contingent liabilities in business combination [TextBlock]
Whether there are any contingent liabilities in business combination No No
[611500] Notes - Interests in other entities
Disclosure of details of subsidiaries [Table] ..(1)

Subsidiaries [Axis] 1 2
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
RAY G L O B A L RAY UNIVERSAL
Name of subsidiary CONSUMER TRADING TRADING PRIVATE
PRIVATE LIMITED LIMITED
Country of incorporation or residence of subsidiary INDIA INDIA
CIN of subsidiary company U74999MH2018PTC316376 U74999MH2018PTC316288
Section under which company became subsidiary Section 2(87)(ii) Section 2(87)(ii)
Whether subsidiary has filed balance sheet No No
Reason if no filing has been made by subsidiary Yet to be filed Yet to be filed
Whether financial year of subsidiary different from financial year of holding
No No
company
Financial year of subsidiary [Abstract]
Start date of accounting period of subsidiary 01/04/2018 01/04/2018
End date of accounting period of subsidiary 31/03/2019 31/03/2019
Percentage of shareholding in subsidiary 100.00% 100.00%
Key information about subsidiary [Abstract]
Reporting currency of subsidiary INR INR
Exchange rate as applicable for subsidiary 1 1
Share capital of subsidiary 5 5
Reserves and surplus of subsidiary -1.62 -4.55
Total assets of subsidiary 5.01 422.01
Total liabilities of subsidiary 1.64 421.56
Investment of subsidiary 5 0
Profit before tax of subsidiary -1.62 -4.55
Provision for tax of subsidiary 0 0
Profit after tax of subsidiary -1.62 -4.55
Proposed dividend of subsidiary 0 0
173

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of interests in other entities [TextBlock]
Disclosure of interests in subsidiaries [TextBlock]
Disclosure of subsidiaries [TextBlock]
Whether company has subsidiary companies Yes No
Number of subsidiary companies 2
Whether company has subsidiary companies which are yet to commence
No No
operations
Whether company has subsidiary companies liquidated or sold during
No No
year
Disclosure of interests in associates [TextBlock]
Disclosure of associates [TextBlock]
Whether company has invested in associates No No
Whether company has associates which are yet to commence operations No No
Whether company has associates liquidated or sold during year No No
Disclosure of interests in joint arrangements [TextBlock]
Disclosure of joint ventures [TextBlock]
Whether company has invested in joint ventures No No
Whether company has joint ventures which are yet to commence
No No
operations
Whether company has joint ventures liquidated or sold during year No No
Disclosure of interests in unconsolidated structured entities [TextBlock]
Disclosure of unconsolidated structured entities [TextBlock]
Whether there are unconsolidated structured entities No No
Disclosure of investment entities [TextBlock]
Disclosure of information about unconsolidated subsidiaries [TextBlock]
Whether there are unconsolidated subsidiaries No No
Disclosure of information about unconsolidated structured entities
controlled by investment entity [TextBlock]
Whether there are unconsolidated structured entities controlled by
No No
investment entity
[611400] Notes - Separate financial statements
Disclosure of subsidiaries [Table] ..(1)

Subsidiaries [Axis] 1 2
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
Disclosure of subsidiaries [Abstract]
Disclosure of subsidiaries [Line items]
Proportion of ownership interest in subsidiary 100.00% 100.00%
Proportion of voting rights held in subsidiary 100.00% 100.00%

01/04/2018
to
31/03/2019
Disclosure of separate financial statements [TextBlock]
Disclosure of subsidiaries [TextBlock]
Method used to account for investments in subsidiaries Equity method
174
[610800] Notes - Related party
Disclosure of transactions between related parties [Table] ..(1)

Joint ventures where entity
Categories of related parties [Axis] Parent [Member] Other related parties [Member]
is venturer [Member]
Related party [Axis] 1 1 2
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of transactions
between related parties
[Abstract]
Disclosure of transactions
between related
parties [Line items]
J.K. INVESTO TRADE J.K. INVESTO TRADE J.K.HELENE CURTIS J.K.HELENE CURTIS
Name of related party (INDIA) LIMITED (INDIA) LIMITED LIMITED LIMITED
Country of incorporation or
residence of INDIA INDIA INDIA INDIA
related party
Permanent account number of
AAACR4896A
related party
CIN of related party U99999MH1947PLC005735 U99999MH1947PLC005735 U99999MH1964PLC012865 U99999MH1964PLC012865
Description of nature of
Refer disclosure of related Refer disclosure of related Refer disclosure of related Refer disclosure of related
transactions with party [Text Block] party [Text Block] party [Text Block] party [Text Block]
related party
Description of nature of
related party Holding company Joint Venture Partners Fellow subsidiary Other related parties
relationship
Related party transactions
[Abstract]
Purchases of goods related
0 0 134.24 138.83
party transactions
Settlement of liabilities by
entity
on behalf of related party, 262
related
party transactions
Other related party
(A) 82.34 0
transactions expense
Outstanding balances for
related party
transactions [Abstract]
Amounts receivable related
262
party transactions
Expense recognised during
period for bad
and doubtful debts for related 0 0 0 0
party
transaction
Footnotes
(A) Reimbursement of expenses
175
Disclosure of transactions between related parties [Table] ..(2)

Categories of related parties [Axis] Other related parties [Member]
Related party [Axis] 3
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of transactions between related parties [Abstract]
Disclosure of transactions between related parties [Line items]
Name of related party RAYMOND LIMITED RAYMOND LIMITED
Country of incorporation or residence of related party INDIA INDIA
CIN of related party L17117MH1925PLC001208 L17117MH1925PLC001208
Refer disclosure of related Refer disclosure of related
Description of nature of transactions with related party party [Text Block] party [Text Block]
Other Related Parties with Other Related Parties with
Description of nature of related party relationship whom transactions have whom transactions have
taken place taken place
Related party transactions [Abstract]
Purchases of goods related party transactions 0 0
Other related party transactions expense (A) 405.97 (B) 400.77
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 21.7 44.17
Expense recognised during period for bad and doubtful debts for related party
0 0
transaction
Footnotes
(A)
Rs. in lakhs
Transfer of MEIS Licence (Import Licence) 30.18 -
Rent 19.20 19.92
Business support services 316.38 349.09
Reimbursement of expenses to 40.21 31.76
Total 405.97 400.77
(B) Refer 2018-19

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of related party [TextBlock] [See below] 2018-19
J.K. INVESTO TRADE
Name of parent entity (INDIA) LIMITED
Whether there are any related party transactions during year Yes Yes
Disclosure of transactions between related parties [TextBlock]
Whether entity applies exemption in Ind AS 24.25 No No
Whether company is subsidiary company Yes No
Section under which company is subsidiary Section 2(87)(ii)
176
Disclosure of related party [Text Block]

Related parties disclosures as per Ind AS 24
(1) Related party and relationship
(a) Parent Company
(i) J K Investo Trade (India) Limited (Refer Note (1) at end)
(b) Joint Venture Partners
(i) J K Investo Trade (India) Limited (Refer Note (1) at end)
(ii) Pacific Dunlop Holdings (Singapore) Pte Limited, Singapore (Refer Note (1) at end)
(c) Subsidiaries
(i) Ray Global Consumer Trading Private Limited (from 26th October, 2018)
(ii) Ray Universal Trading Private Limited (Subsidiary from 25th October, 2018 upto 30th November, 2018)(Step down subsidiary from 1st
December, 2018)
(d) Key Management Personnel
(i) Non executive director: Mr. Sanjay Bahl
(ii) Non executive director: Mr. Vipin Agarwal (From 12th September, 2018)
(iii) Non executive director: Mr. Dilip Savaikar (up to 6th September, 2018)
(iv) Non executive director: Mr. Giriraj Bagri
(v) Non executive director: Mr. Petrus Dobbelsteijin (up to 6th September, 2018)
(e) Trust
(i) J K Ansell Employees Group Gratuity Assurance Scheme
(f) Other Related Parties with whom transactions have taken place:
Fellow subsidiary
(i) J.K. Helene Curtis Limited, India (from 1st October, 2018)
Others
(ii) Raymond Limited, India
(iii) Suretex Prophylactics (India) Ltd., India (upto 1st September, 2017)
(iv) Ansell Lanka Limited, Sri lanka (Up to 30th September, 2018)
(v) Ansell Healthcare Europe N.V., Belgium (Up to 30th September, 2018)
(vi) Wuhan Jissbon Sanitary Products Co. Ltd. , China (upto 1st September, 2017)
(vii) Ansell N.P.Sdn.Bhd., Malaysia (Up to 30th September, 2018)
(viii) Ansell Healthcare Products Inc., Australia (Up to 30th September, 2018)
(ix) Ansell India Protective Products Private Limited, India (up to 30th September, 2018)
Rs. in lakhs
Year ended 31st Year ended 31st

Particulars
March, 2019 March, 2018
177
Transactions carried out with the related parties referred in (1) above, in
(2)
ordinary course of business:
Sales of Products
Wuhan Jissbon Sanitary Products Co. Ltd. , China - 36.99
Ansell India Protective Products Private Limited 15.08 -
Transfer of MEIS Licence (Import Licence)
Raymond Limited 30.18 -
Fee and compensation received (Exceptional item)
Suretex Prophylactics (India) Ltd., India - 236.22
Support service income
Ansell India Protective Products Private Limited 122.48 510.01
Purchases of material and stock in trade
J.K. Helene Curtis Limited 134.24 138.83
Ansell Lanka Limited - 3038.51
Ansell N.P.Sdn.Bhd - 6.69
Ansell India Protective Products Private Limited - 137.10
Expenses
Rent
178
Raymond Limited 19.20 19.92
Business support services
Reimbursement of expenses to
Ansell Lanka Limited - 0.77
Ansell Healthcare Products Inc., Australia - 3.27
JK Helene Curtis Limited 82.34 -
Reimbursement of expenses from
Ansell Healthcare Europe N.V., Belgium - 95.67
Ansell India Protective Products Private Limited 15.70 383.49
Investment in subsidiary
Investment in equity shares of Ray Global Consumer Trading Private

5.00 -
Limited
Investment in equity shares of Ray Universal Trading Private Limited 5.00 -
Disposal of Subsidiary -Ray Universal Trading Private Limited
Ray Global Consumer Trading Private Limited 5.00
(3) Advances given to related parties referred in (1) above
179
Ray Universal Trading Private Limited 44.30 -
Ray Global Consumer Trading Private Limited 1.38 -
J.K. Investo Trade (India) Ltd 262.00 -
(4) Outstanding balance with related parties referred in (1) above
Payables
Ansell India Protective Products Private Limited * - 321.78
Other Financial Assets
Ray Universal Trading Private Limited 44.30 -
Ray Global Consumer Trading Private Limited 1.38 -
J.K. Investo Trade (India) Ltd 262.00 -
* Transaction pursuant to the scheme of arrangements have not been included above.
Note
(1) Pursuant to the share purchase agreement ('SPA') dated July 18, 2018 between J K Investo Trade (India) Limited (JKIT), Pacific Dunlop
Holding (Singapore) Pte. Limited (PDH) and J.K. Ansell Private Limited (JKA), JKIT has acquired 50% equity shares of JKA from PDH
effective September 12, 2018 where by JKA has become a wholly owned subsidiary of JKIT.
180
[611700] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of other provisions [Table] ..(1)

Other provisions,
Classes of other provisions [Axis] Other provisions, others [Member]
others 1 [Member]
01/04/2018 01/04/2017 01/04/2018
to to 31/03/2017 to
31/03/2019 31/03/2018 31/03/2019
Disclosure of other provisions [Abstract]
Disclosure of other provisions [Line items]
Reconciliation of changes in other provisions
[Abstract]
Changes in other provisions [Abstract]
Additional provisions, other provisions
[Abstract]
Increase in existing provisions, other
0 217.97 0
provisions
Total additional provisions, other
0 217.97 0
provisions
Provision used, other provisions 188.03 211.57 188.03
Total changes in other provisions -188.03 6.4 -188.03
Other provisions at end of period 0 188.03 181.63 0
Provision for
Description of other provisions, others replacement and
returns
Disclosure of other provisions [Table] ..(2)

Classes of other provisions [Axis] Other provisions, others 1 [Member]
01/04/2017
to 31/03/2017
31/03/2018
Disclosure of other provisions [Abstract]
Disclosure of other provisions [Line items]
Reconciliation of changes in other provisions [Abstract]
Changes in other provisions [Abstract]
Additional provisions, other provisions [Abstract]
Increase in existing provisions, other provisions 217.97
Total additional provisions, other provisions 217.97
Provision used, other provisions 211.57
Total changes in other provisions 6.4
Other provisions at end of period 188.03 181.63
Provision for replacement and
Description of other provisions, others returns
Disclosure of contingent liabilities [Table] ..(1)

Contingent liability on disputed custom
Classes of contingent liabilities [Axis] Other contingent liabilities [Member]
demands [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [Line items]
Description of nature of obligation, contingent
Custom Duty Custom Duty
liabilities
Estimated financial effect of contingent
48.12 47.14 4.34 4.34
liabilities
181
Disclosure of contingent liabilities [Table] ..(2)

Contingent liability on other disputed
Classes of contingent liabilities [Axis]
tax liabilities [Member]
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [Line items]
Labour court
Description of nature of obligation, contingent liabilities matters
Labour court matters
Estimated financial effect of contingent liabilities 43.78 42.8

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of other provisions, contingent liabilities and contingent assets
[TextBlock]
Disclosure of other provisions [TextBlock] [See below] 2018-19
Disclosure of contingent liabilities [TextBlock] [See below] 2018-19
Whether there are any contingent liabilities Yes Yes
Disclosure of other provisions [Text Block]

Provision for replacement and returns is made for estimated cost of expired or damaged goods in respect of products sold till end of the year
and where claims are expected to be settled in subsequent years. Management estimates the provision based on historical claims information
and any recent trend that may suggest future claims could differ from historical amounts. Amounts payable within one year based on
estimates is shown as current and balance amount as non current.
The movement in provision for replacement
( Rs in lakhs)
As at 31st March, 2018
Balance as at beginning of the year 181.63
Add: Provision for the year 217.97
Less: Utilisation for the year (211.57)
Balance as at the end of the year 188.03
Significant Estimates
The Company's products generally expire over a period of three years. The assumption made in relation to current year are consistant with
those of prior years. Factors that could impact the estimated claims information includes change in expiry period of various products. Where
claim % to differ by 5% from managment estimate, the replacement provision would have been higher or lower by Rs. 12.85 Lakhs (as at
March 31, 2018 Rs. 9.40 Lakhs).
182
Disclosure of contingent liabilities [Text Block]
Rs. in lakhs
Contingent liabilities Year ended 31st March, 2019 Year ended 31st March, 2020
(a) Claims against the company not acknowledged as debt
(i) Custom Duty 4.34 4.34
(ii) Labour court matters 43.78 42.80
Total 48.12 47.14
(b) The Competition Commission of India (CCI) has initiated an investigation into alleged cartelisation between manufacturers of male latex
condoms in government tenders for the period 2010- 2013. The Company has submitted documents required by investigating agency and is
awaiting its report.
(c) The company based on the recent Supreme Court judgement in case of "Vivekananda Vidhyamandir and Others Vs. The Regional
Provident Fund Commissioner (II) West Bengal" and the related circulars issued by the Employees' Provident Fund Organisation in relation
to non-exclusion of cretain allowances from the definition of "basic wages" of the relevant employees for the purposes of determining
contribution to provident fund under the Employees' Provident Funds & Miscellaneous Provisions Act, 1952. In the assessment of the
management, the aforesaid matter is not likely to have a significant impact and accordingly, no provision has been made in these financial
statements.
The amounts shown in respect of above items represent the best possible estimates arrived at on the basis of available information. The
uncertainties are dependent on the outcome of the different legal processes. The timing of future cash flows will be determinable only on
receipt of judgements / decisions pending with various forums / authorities.
The Company does not expect any reimbursements in respect of the above contingent liabilities.
[700200] Notes - Corporate social responsibility
Classification of CSR spending [Table] ..(1)

Classification of CSR spending [Axis] 1
01/04/2018
to
31/03/2019
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Line items]
CSR project or activity identified None
(A) Poverty,
Sector in which project is covered hunger, malnutrition
Name of state or union territory where projects or programs was undertaken (B) All India
Budget amount outlay project or program wise 0
Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 0
Total amount spent on projects or programs 0
Cumulative expenditure upto reporting period 0
(C) Directly by
Mode of amount spent company
183
Footnotes
(A) Not applicable, since no CSR spending
(B) Not applicable, since no CSR spending
(C) Not applicable, since no CSR spending
Disclosure of net profits for last three financial years [Table] ..(1)
Financial year 1 Financial year 2 Financial year 3
Net profits for last three financial years [Axis]
[Member] [Member] [Member]
01/04/2018 01/04/2018 01/04/2018
to to to
31/03/2019 31/03/2019 31/03/2019
Disclosure of net profits for last three financial years [Abstract]
Disclosure of net profits for last three financial years [LineItems]
Description of financial year 2017-18 2016-17 2015-16
Profit before tax of financial year (A) 667.98 213.38 722.87
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
2,190.72 213.38 722.87
of Companies (CSR Policy) Rules, 2014
Footnotes
(A) Profit is from continuing operations
01/04/2018
to
31/03/2019
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
Yes
company
Whether company has written CSR policy Yes
Details CSR policy [TextBlock] [See below]
Average net profit for last three financial years 1,042.32
Prescribed CSR expenditure 20.85
Amount CSR to be spent for financial year 21
Amount spent in local area 0
Total amount spent on construction/acquisition of any asset 0
Total amount spent on purposes other than
0
construction/acquisition of any asset
Amount unspent CSR 21
184
Details CSR policy [Text Block]

ANNUAL REPORT ON CORPORATE SOCIAL RESPONSIBILITY (CSR) ACTIVITIES
1. A brief outline of the Company’s CSR policy, including overview of projects or programs proposed to be undertaken and a reference to the
web-link to the CSR policy and projects or programs.
The CSR Policy was approved by the Board of Directors at its Meeting held on December 10, 2014 and has been uploaded on the Company’s
website. A gist of the programs that the Company can undertake under the CSR policy is mentioned below. The web link is
http://www.raymond.in/grp_jkal.asp
The activities and funding are monitored internally by the Company.
2. Composition of the CSR Committee.
3. Mr. Sanjay Bahl, Chairman
4. Mr. Vipin Agarwal
3. Average net profit of the Company for last three financial years: Rs. 1042.32 Lakh
4. Prescribed CSR Expenditure (2 % of the amount as in item 3 above): Rs.21 Lakh
5. Details of CSR spend for the Financial Year
a) Total amount spent for the Financial Year: Nil
b) Amount unspent, if any: Rs.21 Lakh
c) Manner in which the amount spent during the Financial Year is detailed below:
In accordance with the Company’s CSR policy and in compliance with the Companies (Corporate Social Responsibility Policy) Rules 2014,
your Company collaborates with other organisations for undertaking CSR projects.
The details are as under:
(Rs.in Lakh)
(1) (2) (3) (4) (5) (6) (7) (8)
Amount spent
Amount on the projects
Cumulative Amount spent:
CSR Sector in Projects or programs (1) Local area outlay programs Sub -
Sr. expenditure Direct or
Project which the or other (2) Specify the State and (budget) heads :
upto to the through
or project is district where projects or programs project or 1) Direct
No reporting implementing
Activities covered was undertaken programs expenditure on
period agency
wise projects (2)
overheads:
Nil
6. In case the Company has failed to spend the two percent of the average net profit of the last three financial years or any part thereof the
company shall provide the reasons for not spending the amount in its Board report:
The Company is currently evaluating and considering suitable CSR programs, activities and initiatives for further CSR spending, which are
aligned with the Company’s ethos and CSR policy. The Company was unable to spend the entire amount and is exploring more areas in
future such that the spending makes a significant social impact. The Company is confident of meeting its objectives, and therefore has
decided to carry forward the unspent amount to the next financial year.
7. The CSR Committee of the Company hereby confirms that the implementation and monitoring of CSR Policy, is in compliance with CSR
objectives and Policy of the Company.
185
[610500] Notes - Events after reporting period

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of events after reporting period [TextBlock]
Disclosure of non-adjusting events after reporting period [TextBlock]
Whether there are non adjusting events after reporting period No No
[612500] Notes - Share-based payment arrangements

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of share-based payment arrangements [TextBlock]
Whether there are any share based payment arrangement No No
Disclosure of number and weighted average exercise prices of share options
[TextBlock]
Number of share options outstanding in share based payment arrangement
[Abstract]
Total changes of number of share options outstanding in share based
0 0
payment arrangement
Number of share options outstanding in share-based payment
0 0
arrangement at end of period
Weighted average exercise price of share options outstanding in
share based payment arrangement [Abstract]
Total changes of weighted average exercise price of share
0 0
options outstanding in share-based payment arrangement
Weighted average exercise price of share options outstanding in
0 0
share-based payment arrangement at end of period
Disclosure of number and weighted average exercise prices of other equity
instruments [TextBlock]
Number of other equity instruments outstanding in share based payment
arrangement [Abstract]
Number of other equity instruments granted in share-based payment
0 0
arrangement
Total changes of number of other equity instruments outstanding
0 0
in share-based payment arrangement
Weighted average exercise price of other equity instruments
outstanding in share based payment arrangement [Abstract]
Total changes of weighted average exercise price of other
equity instruments outstanding in share-based payment 0 0
arrangement
Weighted average exercise price of other equity instruments
0 0
outstanding in share-based payment arrangement at end of period
Disclosure of indirect measurement of fair value of goods or
services received, other equity instruments granted during
period [TextBlock]
Number of other equity instruments granted in share-based payment
0 0
arrangement
Expense from share-based payment transactions in which goods or
services received did not qualify for recognition as assets
[Abstract]
Total expense from share-based payment transactions in which
goods or services received did not qualify for recognition as 0 0
assets
186
[613000] Notes - Earnings per share

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of earnings per share [TextBlock] [See below] 2018-19
Basic earnings (loss) per share from continuing operations [INR/shares] 16.12 [INR/shares] 22.11
Basic earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 88.13
Total basic earnings (loss) per share [INR/shares] 16.12 [INR/shares] 110.24
Diluted earnings (loss) per share from continuing operations [INR/shares] 16.12 [INR/shares] 22.11
Diluted earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 88.13
Total diluted earnings (loss) per share [INR/shares] 16.12 [INR/shares] 110.24
Profit (loss), attributable to ordinary equity holders of parent entity
[Abstract]
Profit (loss) from continuing operations attributable to ordinary
322.48 442.23
equity holders of parent entity
Profit (loss) from discontinued operations attributable to ordinary
0 1,762.52
equity holders of parent entity
Profit (loss), attributable to ordinary equity holders of parent entity 322.48 2,204.75
Profit (loss), attributable to ordinary equity holders of parent
322.48 2,204.75
entity including dilutive effects
Weighted average shares and adjusted weighted average shares [Abstract]
Weighted average number of ordinary shares outstanding [shares] 20,00,000 [shares] 20,00,000
Adjusted weighted average shares [shares] 0 [shares] 0
187
Disclosure of earnings per share [Text Block]
Year ended 31st March, 31st March,

Earnings per share
2019 2018
(A) Earnings per equity share (in Rs.) from continuing operation
Total Earning per share
Profit for the year from continuing operations (Rs. In Lakhs) 322.48 442.23
Weighted average number of equity shares outstanding 20,00,000 20,00,000
during the year (In numbers)
Basic and Diluted Earnings per equity share (in Rs.) from continuing
16.12 22.11
operation
(B) Earnings per equity share (in Rs.) from discontinuing operation
Profit for the year from discontinued operation (Rs. In Lakhs) - 1,762.52
Weighted average number of equity shares outstanding - 20,00,000
during the year (In numbers)
Basic and Diluted Earnings per equity share (in Rs.) from discontinued
- 88.13
operation
Basic and Diluted Earnings per equity share from total operations 16.12 110.24
188
[610900] Notes - First time adoption

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of first-time adoption [TextBlock]
Whether company has adopted Ind AS first time No No
Disclosure of reconciliation of equity from previous GAAP to Ind AS
[TextBlock]
Equity as per Indian GAAP 0 0
Equity as per Ind AS 0 0
Disclosure of reconciliation of comprehensive income from previous GAAP
to Ind AS [TextBlock]
Comprehensive income as per Indian GAAP 0 0
Comprehensive income as per Ind AS 0 0
Disclosure of reconciliation of profit (loss) for the period from
previous GAAP to Ind AS [TextBlock]
Profit (loss) for the period as per Indian GAAP 0 0
Profit (loss) for the period as per Ind AS 0 0
189

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RAYMOND CONSUMER CARE PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2018 to 31/03/2019

[700300] Disclosure of general information about company

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

[700600] Disclosures - Directors report

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

Unless otherwise specified, all monetary values are in Lakhs of INR

Description of state of companies affair ( A ) R e f e r

Disclosures relating to amount recommended to be paid as dividend ( C ) R e f e r

Details regarding energy conservation ( D ) R e f e r

Details regarding technology absorption ( E ) R e f e r

Details regarding foreign exchange earnings and outgo ( F ) R e f e r

Disclosures in director’s responsibility statement ( G ) R e f e r

i. the steps taken or impact on conservation of energy;

iii The capital investment on energy conservation equipments; Rs.3.80 Lakh

i. the efforts made towards technology absorption;

- Developed variety of Coloured condoms with flavor.

iv. the expenditure incurred on Research and Development

Foreign exchange earnings and Outgo

(G) DIRECTORS' RESPONSIBILITY STATEMENT

Sr. Date of Board Name of

Mr. Peter Mr. Dilip Mr. Vipin Mr. Giriraj

1 18.06.2018 - - Attended - Attended

2 12.09.2018 - - Attended Attended Attended

3 20.09.2018 - - Attended Attended Attended

4 29.09.2018 - - Attended Attended Attended

5 03.10.2018 - - Attended Attended Attended

6 24.10.2018 - - Attended Attended Attended

7 20.12.2018 - - Attended Attended -

8 05.03.2019 - - Attended Attended Attended

9 07.03.2019 - - Attended Attended Attended

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

THE MEMBERS OF RAYMOND CONSUMER CARE PRIVATE LIMITED

1. COMPOSITE SCHEME OF AMALGAMATION AND ARRANGEMENT

3. COMMITTEES OF THE BOARD

Corporate Social Responsibility Committee

Sr. No. Name of Directors Designation

1. Mr. Sanjay Bahl Chairman

2. Mr. Vipin Agarwal Member

4. EXTENSION OF TIME FOR HOLDING ANNUAL GENERAL MEETING

(a) Statutory Audit

(b) Cost Audit

8. EMPLOYEE STOCK OPTION PLAN

9. SECRETARIAL STANDARDS COMPLIANCE

10. REPORTING OF FRAUDS

Textual information (2)

Particulars of loans guarantee investment under section 186 [Text Block]

Textual information (3)

Textual information (4)

As on financial year ended on 31.03.2019

I. REGISTRATION & OTHER DETAILS:

2. Registration Date 28/06/1996

3. Name of the Company RAYMOND CONSUMER CARE PRIVATE LIMITED

Company Limited by Shares /

Plot G-35 & 36 MIDC Waluj, Taluka Gangapur, Aurangabad,

6. Whether listed company No

Karvy Fintech Private Limited

II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY

NIC Code of the

1 Manufacture of rubber contraceptives 22193 40%

2 Wholesale of toiletry, perfumery and cosmetics 46491 60%