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

NEMAK ALUMINIUM CASTINGS INDIA PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2018 to 31/03/2019
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Corporate identity number U34300TN2010FTC076279
Permanent account number of entity AADCN3286B
Ford Supplier Park
II,Chitamannur Village,
Address of registered office of company Melrosapuram P.O,
Chengalpattu Chennai
Kancheepuram
Commercial and
Type of industry Industrial
Whether company is listed company No
Date of board meeting when final accounts were approved 25/09/2019
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 Actual
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other
Yes
relevant books and papers in electronic form
Ford Supplier Park
II,Chitamannur Village,
Complete postal address of place of maintenance of computer Melrosapuram P.O,
servers (storing accounting data) Chengalpattu Chennai
Kancheepuram TN 603204
IN
Name of city of place of maintenance of computer servers (storing
Chennai
accounting data)
Name of state/ union territory of place of maintenance of
Tamil Nadu
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
603204
accounting data)
Name of district of place of maintenance of computer servers
Kancheepuram
(storing accounting data)
ISO country code of place of maintenance of computer servers
IN
Name of country of place of maintenance of computer servers
India
Phone (with STD/ ISD code) of place of maintenance of computer
044-33513305
servers (storing accounting data)
NEMAK ALUMINIUM CASTINGS INDIA 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
01/04/2018
to
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 8409
Engine
Description of product or service category Blocks/Cylinder
Heads
Turnover of product or service category 201,00,44,389
Highest turnover contributing product or service (ITC 8 digit) code 84099191
Engine
Description of product or service Blocks/Cylinder
Heads
Turnover of highest contributing product or service 201,00,44,389
[400400] Disclosures - Directors report
Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(1)

Material contracts/arrangements/transactions at arm's length basis
1 2 3 4
[Axis]
01/04/2018 01/04/2018 01/04/2018 01/04/2018
to to to to
31/03/2019 31/03/2019 31/03/2019 31/03/2019
Nemak Nanjing
Nemak Chongqing
Automotive Nemak S.A. B. de Nemak Europe
Name of related party Automotive
Components Co. C.V. Gmbh
Components Co, Ltd
Limited
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Nature of related party relationship company company
Holding company
company
Details of material
contracts/arrangements/transactions at arm's
length basis [Abstract]
Details of material
contracts/arrangements/transactions at arm's
length basis [LineItems]
Nemak Nanjing
Nemak Chongqing
Automotive Nemak S.A. B. de Nemak Europe
Name of related party Automotive
Components Co. C.V. Gmbh
Components Co, Ltd
Limited
Holding company
company
Description of nature of material Sale of goods Royalty Receiving of Receiving of services
contracts/arrangements/transactions with Receiving of services Purchase of goods services Rendering Rendering of
related party Receiving of services of services services
Duration of material
contracts/arrangements/transactions with Ongoing Ongoing Ongoing Ongoing
related party
2
Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(2)

Material contracts/arrangements/transactions at arm's length basis [Axis] 5 6
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
Nemak Commercial Nemak Wernigerode
Name of related party Services Inc GmbH
Fellow Subsidiary Fellow Subsidiary
Details of material contracts/arrangements/transactions at arm's length basis [Abstract]
Details of material contracts/arrangements/transactions at arm's length basis
[LineItems]
Nemak Commercial Nemak Wernigerode
Name of related party Services Inc GmbH
Description of nature of material contracts/arrangements/transactions with Receiving of Receiving of
related party services services
Duration of material contracts/arrangements/transactions with related party Ongoing Ongoing
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]
Alberto Sada
First name of director Medina
Sanjay Kumar Singh
Designation of director Director Managing Director

Director identification number of director 07318587 07471544
Date of signing board report 25/09/2019 25/09/2019
3

01/04/2018
to
31/03/2019
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
During the year under
review, the company’s
Description of state of companies affair revenue was Rs. 247.88
Crores, Profit after Tax
was Rs. 3.32 Crores.
No amount was transferred
to reserves except the
Disclosure relating to amounts if any which is proposed to carry to any Profit after tax for the
reserves financial year 2018-19
amounting to Rs. 3.32
Crores.
Your Directors have not
recommended any dividend
Disclosures relating to amount recommended to be paid as dividend for the financial year
ended 31st March 2019.
CONSERVATION OF ENERGY:
Utilization of Solar
Details regarding energy conservation Plant capacity of 33KW
which generate about
150KW hrs/day
Details regarding technology absorption Nil
FOREIGN EXCHANGE
EARNINGS AND OUTGO: 1.
Foreign Exchange
Earnings -----
Details regarding foreign exchange earnings and outgo Rs.0.70 Crores 2.
Foreign Exchange outgo
----- Rs.116.45
Crores
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period
NA
affecting financial position of company
T h e
Company has not made any
loans, guarantees or
Particulars of loans guarantee investment under section 186 [TextBlock] investments under
section 186 of the
companies act,
2013.
Particulars of contracts/arrangements with related parties under section Textual information (3)
188(1) [TextBlock] [See below]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Whether there are material contracts/arrangements/transactions at
Yes
arm's length basis
Date of board of directors' meeting in which board's report referred
25/09/2019
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) Textual information (4)
[TextBlock] [See below]
Disclosure of statement on declaration given by independent directors
under section 149(6) [TextBlock] NA
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters NA
provided under section 178(3) [TextBlock]
T h e
Company does not have any
Risk Management Policy
Disclosure of statement on development and implementation of risk as the elements of risk
management policy [TextBlock] threatening the
Company’s existence are
v e r y
minimal.
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] NA
4
Details of directors or key managerial personnels who were

appointed or have resigned during year [TextBlock] NA
Disclosure of companies which have become or ceased to be its
subsidiaries, joint ventures or associate companies during NA
year [TextBlock]
Details relating to deposits covered under chapter v of companies act
[TextBlock] NA
Details of deposits which are not in compliance with requirements
of chapter v of act [TextBlock] NA
Details of significant and material orders passed by
regulators or courts or tribunals impacting going concern [See below]
status and company’s operations in future [TextBlock]
Details regarding adequacy of internal financial controls with Textual information (8)
reference to financial statements [TextBlock] [See below]
Disclosure of appointment and remuneration of managerial personnels
[TextBlock] NA
Number of meetings of board 6
5
Disclosure in board of directors report explanatory [Text Block]

CIN : U34300TN2010FTC076279
To,
The Members,
Nemak Aluminium Castings India Pvt Ltd
Ford Suppliers Park II, Chitamannur Village, Melrosapuram PO
Chengalpet 603204
Your Directors have pleasure in presenting their 9th Annual Report on the Business and Operations of the Company and the financial year ended
31st March 2019
FINANCIAL SUMMARY OR HIGHLIGHTS/PERFORMANCE OF THE COMPANY (Standalone)

The Highlights of the Performance of the Company for the financial year 2018-2019 in comparison with the previous financial year 2017-2018 is
as follows:
2018-2019 2017-2018
Particulars
(Rs. In Crores) (Rs. In Crores)
Gross Income 247.88 253.57
Gross Expenses including depreciation and amortisation 244.89 245.23
Profit Before Tax 2.99 8.34
Net Profit/(Loss) After Tax 3.32 8.99
Balance available for appropriation - -
Proposed Dividend on Equity Shares - -
Tax on proposed Dividend - -
Transfer to General Reserve - -
Reserves & Surplus at the end of the year (2.59) (5.91)
DIVIDEND AND RESERVES

Your Directors have not recommended any dividend for the financial year ended 31st March 2019. No amount was transferred to reserves except
the Profit after tax for the financial year 2018-19 amounting to Rs. 3.32 Crores.
REVIEW OF BUSINESS OPERATIONS AND FUTURE PROSPECTS

During the year under review, the company’s revenue was Rs. 247.88 Crores, Profit after Tax was Rs. 3.32 Crores.
ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO THE FINANCIAL STATEMENTS
The company has an adequate internal control system for the purchase of inventory, fixed assets, incurring of expenses and for sale of goods and
efforts are on to continuously improve the internal control systems.
CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO
The details of conservation of energy, technology absorption, foreign exchange earnings and outgo are as follows:
CONSERVATION OF ENERGY:
Utilization of Solar Plant capacity of 33KW which generate about 150KW hrs/day
6
B) TECHNOLOGY ABSORPTION ----- Nil
C) FOREIGN EXCHANGE EARNINGS AND OUTGO:

1. Foreign Exchange Earnings ----- Rs.0.70 Crores
2. Foreign Exchange outgo ----- Rs.116.45 Crores
RISK MANAGEMENT POLICY OF THE COMPANY

The Company does not have any Risk Management Policy as the elements of risk threatening the Company’s existence are very minimal.
PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS MADE UNDER SECTION 186 OF THE COMPANIES ACT, 2013
The Company has not made any loans, guarantees or investments under section 186 of the companies act, 2013.
PARTICULARS OF CONTRACTS OR ARRANGEMENTS MADE WITH RELATED PARTIES

The particulars of Contracts or Arrangements made with related parties made pursuant to Section 188 are furnished in Annexure 1 and are
attached to this report.
ANNUAL RETURN
The extracts of Annual Return in Form No. MGT.9 pursuant to the provisions of Section 92 read with Rule 12 of the Companies (Management
and administration) Rules, 2014 is furnished in Annexure 2 and is attached to this Report.
NUMBER OF BOARD MEETINGS CONDUCTED DURING THE YEAR UNDER REVIEW
7
The Board met 6 times during the financial year 2018-2019. The Board of Directors of the Company had met not exceeding the maximum time
gap of one hundred and twenty days.
The relevant details are as under:
S.No Date
1 12.04.2018
2 04.05.2018
3 02.08.2018
4 26.09.2018
5 04.12.2018
6 20.02.2019
The dates for the board meetings are fixed after taking into account the convenience of all the directors and sufficient notice is given to them.
Detailed agenda notes are sent to the directors. All the information required for decision making are incorporated in the agenda. Those that cannot
be included in the agenda are tabled at the meeting. The chairman and the director appraise the Board on the overall performance of the company
at every board meeting. Legal issues, write-offs, provisions, purchase and disposal of capital assets are all brought to the notice of the Board. The
Board reviews performance, approves capital expenditures, sets the strategy the company should follow and ensures financial stability. The Board
takes on record the actions taken by the company on all its decisions periodically.
DIRECTORS RESPONSIBILITY STATEMENT

As per the Directors’ Responsibility Statement referred to in clause (c) of sub-section (3) of Section 134 of the Companies Act, 2013, the
Directors of the Company state that —
(a) in the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to
material departures;
(b) the directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and
prudent so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit and loss of the
company for that period;
(c) the directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this
Act for safeguarding the assets of the company and for preventing and detecting fraud and other irregularities;
(d) the directors had prepared the annual accounts on a going concern basis; and
(e) the directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate
and operating effectively.
DEPOSITS
The Company has neither accepted nor renewed any deposits during the year under review.
STATUTORY AUDITORS
The Board has appointed Deloitte Haskins & Sells LLP, (FRN: 117366W/ W-100018) as the Statutory Auditor of the Company for a term of five
years beginning from April 1,2017 and ending on March 31, 2022. The appointment of the Statutory Auditors would be in accordance with the
provisions of Section 141 of the Companies Act, 2013.
FRAUD UNDER SECTION 143 (12) OTHER THAN THOSE REPORTABLE TO THE CENTRAL GOVERNEMENT
There has been no material fraud on or by the company noticed or reported during the year.
COMPLIANCE WITH SEXUAL HARASSMENT OF WOMEN AT WORK PLACE (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 & Redressal) Act 2013. Internal Complaints Committee (ICC) has been set up to redress complaints received regarding
the same. All the employees are covered under this policy and no complaints were received during the period under review.
COMPOSITION OF THE BOARD

The Board consists of the following Directors and Key Managerial Personnel.
8
Sl.No Name(s) Designation
Jose Carlos Pons De La Garza Director
Alejandro Paredes Guerra Director
Alberto Sada Medina Director
Jose Ernesto Saenz Diaz Director
Sanjay Kumar Singh Managing Director
Yuqiang Wu Director
N Pradeep Company Secretary
17. CORPORATE SOCIAL RESPONSIBILITY

Details of policy developed and implemented by the Company on its Corporate Social Responsibility initiatives as per the provisions of Section
135 of the Companies Act, 2013 are detailed in Annexure-3.
18. THE DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS
The Company had filed an application for Compounding under the provisions of Section 441 read along with the Section 148 of the Companies
Act, 2013 in the matter of appointment of Cost Auditor with the Hon’ble NCLT, Chennai Bench. The Hon’ble NCLT directed the Registrar of
Companies to withdraw the Complaint upon the payment of Penalty by the Company & the Officers in default vide Order dated 12th October,
2018. Subsequently, the Additional Chief Metropolitan Magistrate Court (EO-I) dismissed the Complaint vide Order dated 13th September, 2019.
19. ACKNOWLEDGEMENTS
Yours Directors place on record their appreciation for the co-operation rendered by the Suppliers, Customers, Bankers, Government Authorities
and the Employees.
For and on behalf of the Board of Directors
Alberto Sada Medina Sanjay Kumar Singh

Director (07318587) Managing Director (07471544)
Place : Mexico Chennai

Date : 25.09.2019
Disclosures in director’s responsibility statement

As per the Directors’ Responsibility Statement referred to in clause (c) of sub-section (3) of Section 134 of the Companies Act, 2013, the
Directors of the Company state that — (a) in the preparation of the annual accounts, the applicable accounting standards had been followed along
with proper explanation relating to material departures; (b) the directors had selected such accounting policies and applied them consistently and
made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the company at the end of
the financial year and of the profit and loss of the company for that period; (c) the directors had taken proper and sufficient care for the
maintenance of adequate accounting records in accordance with the provisions of this Act for safeguarding the assets of the company and for
preventing and detecting fraud and other irregularities; (d) the directors had prepared the annual accounts on a going concern basis; and (e) the
directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were adequate and
operating effectively.
9
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
The particulars of Contracts or Arrangements made with related parties made pursuant to Section 188 are furnished in Annexure 1 and are
attached to this report.
Annexure 1
FORM NO. AOC-2
(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014)
Form for Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub section (1) of
section 188 of the Companies Act, 2013 including certain arm’s length transaction under third proviso thereto.
Details of contracts or arrangements or transactions at Arm’s length basis.
(a) (b) (c) (d) (e) (f)
Nature of
Duration of the Date(s) of Amount paid
contracts/ Salient terms of the contracts or
Name(s) of the related party contracts / approval by as
arrangements/ arrangements or transactions
and nature of relationship arrangements/ the Board, if advances, if
including the value, if any(Rs.)
transactions any: any:
transactions
Nemak Chongqing Automotive

Sale of goods Ongoing Nil NA NA
Components Co, Ltd
Nemak Nanjing Automotive

Sale of goods Ongoing 495,238 NA NA
Components Co. Limited
Nemak Izmir Döküm Sanay Sale of goods Ongoing Nil NA NA
Purchase of
Nemak Poland Sp. Z.o.o Ongoing Nil NA NA
goods
Nemak Nanjing Automotive Purchase of

Ongoing 2,070,925 NA NA
Components Co.Limited goods
Nemak S.A. B. de C.V.

(formerly known as Tenedora Royalty Ongoing 67,488,944 NA NA
Nemak S.A de C.V.)
Nemak S.A. B. de C.V.

Receiving of
(formerly known as Tenedora Ongoing 7,630,670 NA NA
services
Nemak S.A de C.V.)
Receiving of
Nemak Poland Sp. Z.o.o Ongoing Nil NA NA
services
Nemak Mexico S.A. Receiving of services Ongoing Nil NA NA
Nemak Nanjing Automotive Components Co. Limited Receiving of services Ongoing 22,514,679 NA NA
10
Nemak Europe Gmbh Receiving of services Ongoing 66,344 NA NA
Nemak Linz Gmbh Receiving of services Ongoing Nil NA NA
Nemak Commercial Services Inc Receiving of services Ongoing 35,287 NA NA
Nemak Wernigerode GmbH Receiving of services Ongoing 278,588 NA NA
Nemak Chongqing Automotive Components Co, Ltd Receiving of services Ongoing 127,397 NA NA
Nemak S.A. B. de C.V. Rendering of services Ongoing 7,023,611 NA NA
Nemak Europe Gmbh Rendering of services Ongoing 5,00,491 NA NA

Director(07318587) Managing Director (07471544)
Date : 25.09.2019
11
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
CIN : U34300TN2010FTC076279
Annexure 2
FormNo.MGT-9
EXTRACT OF ANNUAL RETURN AS ON THE FINANCIALYEAR ENDED 31.03.2019
[Pursuant to section 92(3) of the Companies Act, 2013 and rule12 (1) of the
Companies (Management and Administration) Rules, 2014]
REGISTRATIONANDOTHERDETAILS:
CIN U34300TN2010FTC076279
Registration Date 23-June -2010
Name of the Company Nemak Aluminium Castings India Private Limited
Category/Sub-Category of the Company Private Company
Ford Suppliers Park II, Chitamannur Village, Melrosapuram PO,

Address of the Registered office and contact details
Chengalpet 603204
Whether listed company No
Name, Address and Contact details of Registrar and

NA
Transfer Agent, if any
PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY
Sr.No. Nameand Description of mainproducts/ services NIC Code of the Product/ service % to total turnover of the company
1 Engine Blocks 60 %
2 Cylinder Heads 40%
PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES
Applicable
Holding/ Subsidiary
Sr. No. NameAnd AddressOf The Company CIN/GLN %of shares held
12
/Associate Section
Nemak Exterior SLU Holding Company 75% 2(46)
Nemak S.A.B de C.V.

Ultimate Holding Company 25% NA
(formerly known as Tenedora Nemak S.A de C.V.)
SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)
Category-wiseShareHolding
Categoryof % Change during

No.ofSharesheldatthe beginningoftheyear No.ofSharesheldatthe endoftheyear
Shareholders Theyear
% of % of
Demat Physical Total Total Demat Physical Total Total
Shares Shares
Promoter
Indian
Individual/ HUF
Central Govt
State Govt(s)
Bodies Corp
Banks / FI
Any Other
Sub-total(A)(1):-
Foreign
NRIs-Individuals
Other-Individuals
Bodies Corp. 134676129 134676129 100 134676129 134676129 100 Nil
13
Banks / FI
Any Other….
134676129 134676129 100 134676129 134676129 100 Nil

Sub-total(A)(2):-
Public Shareholding
Institutions
Mutual Funds
Banks / FI
Central Govt
State Govt(s)
Venture Capital Funds
Insurance Companies
FIIs
Foreign Venture Capital Funds
Others (specify)
Sub-total (B)(1)
2. Non Institutions
Bodies Corp.
(i) Indian
(ii) Overseas
Individuals
(i) Individual shareholders holding nominal

share capital upto Rs. 1 lakh
(ii) Individual shareholders holding nominal
share capital in excess of Rs 1 lakh
Others(Specify)
14
Sub-total(B)(2)
TotalPublic Shareholding (B)=(B)(1)+ (B)(2)
C.Shares heldby Custodianfor GDRs&ADRs
GrandTotal
134676129 134676129 100 134676129 134676129 100 Nil
(A+B+C)
Shareholding of Promoters
Sr. No Shareholder’s Name Shareholding at the beginning of the year Shareholding at the end of the year
% of total %of Shares % chan ge in

% of total %of Shares
No. of No. of Shares of Pledged / share holdi ng
Shares of Pledged / encumbe
Shares Shar es the compa encumbe red to durin g the
the company red to total shares
ny total shares year
Nemak Exterior SLU 100999597 75% Nil 100999597 75% Nil Nil
Nemak S.A.B. de
C.V.
(formerly known as 33676532 25% Nil 33676532 25% Nil Nil
Tenedora Nemak
S.A de C.V.)
Total 134676129 100 134676129 100
ChangeinPromoters’Shareholding(pleasespecify,ifthere is no change)
Sr. no Shareholder’s Name Shareholding at the beginning of the year Cumulative Shareholding during the year
No. of % of total shares of No. of % of total shares of

shares the company shares the company
At the beginning of the year
Date wise Increase / Decrease in Promoters Shareholding during

the year specifying the reasons for increase
/ decrease (e.g. allotment / transfer / bonus/ sweat equity etc):
15
At the End of the year NO CHANGE
INDEBTEDNESS
Indebtedness of the Company including interest outstanding/accrued but not due for payment
Unsecured Total
SecuredLoans excluding deposits Deposits
Loans Indebtedness
Indebtednessatthe beginningofthefinancial year

i) Principal Amount
ii) Interest due but not paid 1002570000 1002570000
iii) Interest accrued but not due.
7495430 7495430
Total(i+ii+iii) 1010065430 1010065430
Change in Indebtedness during the financial year

- Addition
763549360 763549360
- Reduction
1025797587 1025797587
Net Change (262248227) (262248227)
Indebtedness at the
end of the financial year
742106680 742106680
i) Principal Amount
ii) Interest due but not paid
iii) Interest accrued but not due
5710523 5710523
Total (i+ii+iii) 747817203 747817203
REMUNERATIONOFDIRECTORSANDKEYMANAGERIAL PERSONNEL
Remuneration to Directors,:
SN. Particulars of Remuneration
1
Gross salary 81,10,906
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act, 1961 81,10,906
-
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961
16
--
(c) Profits in lieu of salary under section 17(3) Income- tax Act, 1961
2 Stock Option
-
3 Sweat Equity
-
4 Commission
Others, please specify -

5
Total (A)
81,10,906
PENALTIES/PUNISHMENT/COMPOUNDINGOFOFFENCES: ***
Details of Penalty/
Section of the companies Brief Authority[RD Appeal made. If any(give
Type Punishment/
Act description /NCLT/Court] details)
Compounding fees imposed
A.Company
Penalty NA NA NA NA NA
Punishment NA NA NA NA NA
Compounding 148(3) Appointment of Cost Auditor for FY 2015-16 Rs. 50,000 NCLT, Chennai Bench NA
B.Directors
17
C.OtherOfficersInDefault
Companies to withdraw the Complaint upon the payment of Penalty by the Company & the Officers in default vide Order dated 12th October,
2018. Subsequently, the Additional Chief Metropolitan Magistrate Court (EO-I) dismissed the Complaint vide Order dated 13th September, 2019.


Date : 25.09.2019
18
Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]
Details of policy developed and implemented by the Company on its Corporate Social Responsibility initiatives as per the provisions of Section
135 of the Companies Act, 2013 are detailed in Annexure-3.
Annexure-3
CORPORATE SOCIAL RESPONSIBIITY POLICY
OF
NEMAK ALUMINIUM CASTINGS INDIA PRIVATE LIMITED
1. OBJECTIVE
The CSR Policy sets out the commitment of Nemak Aluminium Castings India Private Limited (“Nemak”) towards ensuring that the Company’s
activities extend beyond business and include initiatives and endeavours for the benefit and development of the community and society. The CSR
Policy lays down guidelines for undertaking programmes geared towards social welfare initiatives.
The objective of this CSR Policy is to:
Outline projects, programs and activities to be undertaken by Nemak;
Specify the modalities of execution of such projects, programs and activities;
Monitor the process to be followed for such projects, programs and activities;
Directly or indirectly contribute towards CSR Activities laid down in the Companies Act, 2013.
2. FOCUS AREA
Education
In accordance with Companies Act, 2013, Nemak will mainly focus on EDUCATION i.e., promoting education, including special education and
employment enhancing vocation skills especially among children, women, elderly and differently abled and livelihood enhancement projects;
monetary contributions to academic institutions with the objective of assisting students in their studies.
CIN : U34300TN2010FTC076279
Health Care
To promote preventive health care and sanitation in remote part of the Country by providing affordable health care and sanitation facility for those
people living in such areas.
Research and Development
To make monetary contributions towards the academic institution dealing in research studies of social relevance.
3. UNDERTAKING CSR ACTIVITIES
Nemak will undertake CSR activities as approved by CSR Committee through Nemak or such other entity/organization as approved by CSR
Committee.
4. COMPOSITION OF CSR COMMITTEE
The CSR Committee consists of the following members:
Sanjay Kumar Singh - Member
Jose Ernesto Saenz Diaz - Member
Yuqiang Wu - Member
N.Pradeep- Secretary of the Committee
The CSR Committee shall be responsible for:

Formulating the CSR Policy, including the CSR Activities and their budgets as well as recommendation of any subsequent change/ modification
to the CSR Policy;
Institute an implementation and monitoring mechanism for CSR Activities;
Periodically updating the Board on the progress being made in the planned CSR Activities;
Providing a responsibility statement in the Board’s report.
CIN : U34300TN2010FTC076279
5. IMPLEMENTATION, MONITORING AND REVIEW MECHANISM

The CSR Committee, constituted by the Board of Directors will play a significant role in ensuring CSR initiatives are in line with this policy. The
CSR Committee will be responsible for monitoring approved projects and fund disbursals for such projects. The CSR Committee will put in place
a transparent monitoring and reporting mechanism for ensuring effective implementation of the projects, programs and activities proposed to be
undertaken by PIL India.
6. GENERAL CLAUSE
Any surplus arising out of the CSR projects/programs or activities shall not form part of the business profits of Nemak.
If it is observed that any CSR Activity taken up for implementation is found not properly implemented, the CSR Committee may, with approval
19
of the Board, may discontinue funding the project at any time during the course of implementation and use such funds for any other project.
The CSR Committee shall have the power to clarify any doubts or rectify any anomalies that may exist in connection with the effective execution
of this CSR Policy.
The CSR Committee is empowered to amend or modify the CSR Policy and such changes shall be placed before the Board for its approval. The
Board may subject to compliance with applicable law, at any time approve or alter, amend or modify the CSR Policy, as it deems fit to comply
with the statutory obligation to undertake the CSR Activities.
CIN : U34300TN2010FTC076279
MANNER OF SPENDING THE REQUISITE CSR AMOUNT
Amount Cumulative Amount spent

Projects/ Programs 1.Local Amount spent on the
Sector in outlay expenditure direct or
CSR project/ area/others2.Specify the project/ programs
S. which the (budget) up to the through
activity State and district where Subheads: 1.Direct
No Project is project/ reporting implementing
identified projects or programs were expenditure on project,
covered programs period (in agency (in
undertaken 2.Overheads (in Rs.)
wise (in Rs.) Rs.) Rs.)
The Ashwin
Promoting Health
1. Chennai, Tamil Nadu 654,000 150,000 150,000 Maharaj
Health Care Care
Foundation
Nallammai
Promoting Health Ramanathan
2. Chennai, Tamil Nadu 654,000 50,000 200,000
Health Care Care Rotary
Medical Trust
Women Health
3. Chennai, Tamil Nadu 654,000 100,000 300,000 DIWWAAAS
Empowerment Care
Promoting Health Hindu Mission

4. Chennai, Tamil Nadu 654,000 2,50,000 5,50,000
Health Care Care Hospital
Promoting
Education Anumanthapuram, Directly by
5. Education 654,000 197,260 747,260
Government Kancheepuram District Company
High School
Note : The company is looking for other programmes / activities to expend the Money.


Date : 25.09.2019
20
Disclosure of financial summary or highlights [Text Block]

The Highlights of the Performance of the Company for the financial year 2018-2019 in comparison with the previous financial year 2017-2018 is
as follows:
2018-2019 2017-2018
Particulars
(Rs. In Crores) (Rs. In Crores)
Gross Income 247.88 253.57
Gross Expenses including depreciation and amortisation 244.89 245.23
Profit Before Tax 2.99 8.34
Net Profit/(Loss) After Tax 3.32 8.99
Balance available for appropriation - -
Proposed Dividend on Equity Shares - -
Tax on proposed Dividend - -
Transfer to General Reserve - -
Reserves & Surplus at the end of the year (2.59) (5.91)
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]
Companies to withdraw the Complaint upon the payment of Penalty by the Company & the Officers in default vide Order dated 12 th October,
2018. Subsequently, the Additional Chief Metropolitan Magistrate Court (EO-I) dismissed the Complaint vide Order dated 13 th September,
2019.
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
The company has an adequate internal control system for the purchase of inventory, fixed assets, incurring of expenses and for sale of goods and
efforts are on to continuously improve the internal control systems.
21
[400200] 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
Deloitte Haskins &
Name of audit firm Sells LLP
CONJEEVARAM
Name of auditor signing report MURALIDHAR
MANISH
Firms registration number of audit firm 117366W/W100018
Membership number of auditor 213649
ASV N
RamanaTower, 52,
Address of auditors Venkatnarayana
Road, T Nagar,
Chennai - 600 017
Permanent account number of auditor or auditor's firm AACFD3771D
SRN of form ADT-1 G63486252
Date of signing audit report by auditors 25/09/2019
Date of signing of balance sheet by auditors 25/09/2019
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]
Textual information
Disclosure in auditors report relating to fixed assets (9) [See below]
As explained to us,
the inventories were
physically verified
during the year by
the Management at
Disclosure in auditors report relating to inventories reasonable intervals
and no material
discrepancies were
noticed on physical
verification.
Textual information
Disclosure in auditors report relating to loans (10) [See below]
The Company has
not granted any
loans, made
investments or
Disclosure in auditors report relating to compliance with Section 185 and 186 of
provided guarantees
Companies Act, 2013 and, hence, reporting
under clause (iv) of
the Order is not
applicable.
According to the
information and
explanations given
Disclosure in auditors report relating to deposits accepted to us, the Company
has not accepted any
deposit during the
year.
Textual information
Disclosure in auditors report relating to maintenance of cost records (11) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (12) [See below]
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (13) [See below]
Disclosure in auditors report relating to public offer and term loans used for Textual information
purpose for which those were raised (14) [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 (15) [See below]
The Company is a
private company
and, hence, the
provisions of Section
Disclosure in auditors report relating to managerial remuneration 197 of the
Companies Act,
2013 do not apply to
the Company.
The Company is not
a Nidhi Company
and, hence, reporting
Disclosure in auditors report relating to Nidhi Company under clause (xii) of
the Order is not
applicable.
Textual information
Disclosure in auditors report relating to transactions with related parties (16) [See below]
Disclosure in auditors report relating to preferential allotment or private Textual information
placement of shares or convertible debentures (17) [See below]
Disclosure in auditors report relating to non-cash transactions with directors Textual information
or persons connected with him (18) [See below]
23
The Company is not

required to be
Disclosure in auditors report relating to registration under section 45-IA of registered under
Reserve Bank of India Act, 1934 Section 45-IA of the
Reserve Bank of
India Act, 1934.

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 in auditors report relating to fixed assets

The Company has generally maintained proper records showing full particulars, including quantitative details and situation of fixed assets. The
fixed assets were physically verified during the year by the Management in accordance with a regular programme of verification which, in our
opinion, provides for physical verification of all the fixed assets at reasonable intervals. According to the information and explanation given to us,
no material discrepancies were noticed on such verification. The Company does not have any immovable properties of freehold. In respect of
leasehold land and immovable properties of buildings that have been constructed on leased premises and disclosed as fixed asset in the financial
statements, the lease agreements are in the name of the Company, where the Company is the lessee in the agreement.
Disclosure in auditors report relating to loans

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 Companies Act, 2013.
Disclosure in auditors report relating to maintenance of cost records

The maintenance of cost records has been specified by the Central Government under section 148(1) of the Companies Act, 2013 in respect of its
products. We have broadly reviewed the cost records maintained by the Company pursuant to the Companies (Cost Records and Audit) Rules,
2014, as amended prescribed by the Central Government under sub-section (1) of Section 148 of the Companies Act, 2013, and are of the opinion
that, prima facie, the prescribed cost records have been made and maintained We have, however, not made a detailed examination of the cost
records with a view to determine whether they are accurate or complete.
24
Disclosure in auditors report relating to statutory dues [Text Block]

According to the information and explanations given to us, in respect of statutory dues:
(a) The Company has generally been regular in depositing undisputed statutory dues, including Provident Fund , Employee State Insurance ,
Income Tax , Service Tax, Goods and Service Tax, Value Added Tax, Duty of Customs , Cess and other material statutory dues applicable to it to
the appropriate authorities.
(b) There were no undisputed amounts payable in respect of Provident Fund , Employee State Insurance , Income Tax, Service Tax, Goods and
Service Tax, Duty of Customs , Value Added Tax, Cess and other material statutory dues in arrears as at
31 March 2 0 19 for a period of more than six months from the date they became payable .
(c) Details of dues of Service Tax which have not been deposited as on 31 March 2 0 19 on account of disputes are given below:
Name of the Nature Forum where Financial Amount Amount
Statute of Dues Dispute is Year to Involved Unpaid
Pending which the (Rs.) (Rs.)
Amount
Relates
The Finance Act, Service Commissioner 2010-2014 14,023,919 4,042,058
1994 Tax of Service Tax
Note: Also Refer Note 29 of the Financial Statements
Disclosure in auditors report relating to default in repayment of financial dues

The Company has not taken any loans or borrowings from financial institutions, banks and government or has not issued any debentures. Hence,
reporting under clause (viii) of the Order is 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 moneys by way of initial public offer or further public offer (including debt instruments) or term loans and, hence,
reporting under clause (ix) of the Order is not applicable.
25
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no material fraud on
the Company by its officers or employees has been noticed or reported during the year.
Disclosure in auditors report relating to transactions with related parties

The Company is a private company and, hence, the provisions of Section 177 of the Companies Act, 2013 is not applicable to the Company. In
our opinion and according to the information and explanations given to us, the Company has duly complied with Section 188 of the Companies
Act, 2013, to the extent applicable. In our opinion and according to the information and explanations given to us, the Company has disclosed the
details of related parties and related party transactions in the financial statements etc. as required by the applicable accounting standards.
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
During the year, the Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures
and, hence, reporting under clause (xiv) of the Order is not applicable to the Company.
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
In our opinion and according to the information and explanations given to us, the Company has not entered into any non-cash transactions during
the current year with its directors or directors of its holding, subsidiary or associate company or persons connected with them and, hence,
provisions of Section 192 of the Companies Act, 2013 are not applicable.
26
Disclosure in auditor’s report explanatory [Text Block]

INDEPENDENT AUDITOR’S REPORT
To The Members of Nemak Aluminium Castings India Private Limited

Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of Nemak Aluminium Castings India Private Limited (“the Company”), which comprise
the Balance Sheet as at 31 st March 2019, and the Statement of Profit and Loss , the Statement of Cash Flows for the year then ended, and a
summary of significant accounting policies and other explanatory information
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the
information required by the Companies Act,
2 0 13 (“the Act”) in the manner so required and give a true and fair view in conformity with
the Indian Accounting Standards prescribed under section 133 of the Act read with the
Companies (Accounting Standards) Rules, 2 0 15, as amended , (AS) and other accounting principles generally accepted in India, of the state of
affairs of the Company as at 31 March
2 0 19 , and its loss and its cash flows for the year ended on that date .
Basis for Opinion
We conducted our audit of the financial statements in accordance with the Standards on Auditing specified under section 143(1 0 ) of the Act
(SAs) . Our responsibilities under those Standards are further described in the Auditor’s Responsibility 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 (ICAI) together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act
and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code
of Ethics . We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion on the financial
statements .
Information Other than the Financial Statements and Auditor’s Report Thereon
The Company’s Board of Directors is responsible for the other information . The other information comprises the information included in the
Report of the Board of Directors 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 during the course of our 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 .
Management’s Responsibility for the Financial Statements
The Company’s Board of Directors is responsible for the matters stated in section 134(5) of the Act with respect to the preparation of these
financial statements that give a true and fair view of the financial position , financial performance and cash flows in accordance with the AS and
other accounting principles generally accepted in India. This responsibility also includes maintenance of adequate accounting records in
accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other
irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent;
and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and
completeness of the accounting records , relevant to the preparation and presentation of the financial statement that give a true and fair view and
are free from material misstatement , whether due to fraud or error .
In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern , disclosing,
as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the
Company or to cease operations, or has no realistic alternative but to do so .
Those Board of Directors are also responsible for overseeing the Company’s financial reporting
process .
27
Auditor’s Responsibility for the Audit of the Financial Statements
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 .
As part of an audit in accordance with SAs, we exercise professional judgement and maintain professional skepticism 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 financial 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 system 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 the
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 .
Materiality is the magnitude of misstatements in the standalone financial statements that, individually or in aggregate, makes it probable that the
economic decisions of a reasonably knowledgeable user of the standalone financial statements may be influenced . We consider quantitative
materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the
effect of any identified misstatements in the standalone financial statements.
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 .
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding
independence , and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence,
and where applicable , related safeguards .
Report on Other Legal and Regulatory Requirements
1. As required by Section 143(3) of the Act, based on our audit , 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 and the Statement of Cash Flow dealt with by this Report are in agreement with the
relevant books of account .
d) In our opinion, the aforesaid financial statements comply with the

Accounting Standard specified under Section 133 of the Act .
e) On the basis of the written representations received from the directors as on

31 March 2 0 19 taken on record by the Board of Directors, none of the directors is disqualified as on 31 March 2 0 19 from being appointed as a
director in terms of Section 164 (2) of the Act.
f) With respect to the adequacy of the internal financial controls over financial reporting of the Company and the operating effectiveness
of such controls, refer to our separate Report in “Annexure A” . Our report expresses an unmodified opinion on the adequacy and operating
effectiveness of the Company’s internal financial controls over financial reporting on the Company’s internal financial controls over financial
reporting .
g) With respect to the other matters to be included in the Auditor’s Report in accordance with the requirements of section 197(16) of the Act, as
28
amended , In our opinion and to the best of our information and according to the explanations given to us, the Company being a private company ,
section 197 of the Act related to the managerial remuneration is not applicable .
h) 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, as amended in our opinion and to the best of our information and according to the explanations given to us:
a) The Company has disclosed the impact of pending litigations on its financial position in its financial statements.
b) The Company did not have any long-term contracts including derivate contracts for which there were any material foreseeable losses.
c) There were no amounts which were required to be transferred to the

Investor Education and Protection Fund by the Company.
29
2 . As required by the Companies (Auditor’s Report) Order , 2 0 16 (“the Order”) issued by the Central Government in terms of Section 143(11)
of the Act, we give in “Annexure B” a statement on the matters specified in paragraphs 3 and 4 of the Order .
For DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm’s Registration No.117366W/W-10 0018)
C Manish Muralidhar
Partner
(Membership No.213649)
UDIN : 19213649AAAACL8270
Place : Chennai
Date : 25 September 2 0 19
Ref.: MM/JM/2019/
ANNEXURE “A” TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph (f) under ‘Report on Other Legal and Regulatory Requirements’
section of our report of even date)
Report on the Internal Financial Controls Over Financial Reporting under Clause (i)
of Sub-section 3 of Section 143 of the Companies Act , 2013 (“the Act”)
We have audited the internal financial controls over financial reporting of Nemak Aluminium Castings India Private Limited (“the Company”) as
of 31 March 2 0 19 in conjunction with our audit of the financial statements of the Company for the year ended on that date .
Management’s Responsibility for Internal Financial Controls
The Company’s management is responsible for establishing and maintaining internal financial controls based on the internal control over financial
reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of
Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the
design , implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and
efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the prevention and detection of frauds
and errors , the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information , as required
under the Companies Act, 2 0 13 .
Auditor’s Responsibility
Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting of the Company based on our
audit . We conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the
“Guidance Note”) issued by the Institute of Chartered Accountants of India and the Standards on Auditing prescribed under Section 143(1 0 ) of
the Companies Act , 2 0 13 , to the extent applicable to an audit of internal financial controls. Those Standards and the Guidance Note require that
30
we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate
internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material
respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness . Our audit of internal financial controls over financial reporting included obtaining an understanding
of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and
operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor’s judgement, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or error .
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company’s
internal financial controls system over financial reporting .
Meaning of Internal Financial Controls Over Financial Reporting
A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
A company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of
records that , in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with 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 Over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected . Also , projections of any
evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over
financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures
may deteriorate .
Opinion
In our opinion , to the best of our information and according to the explanations given to us, the Company has , in all material respects , an
adequate internal financial controls system over financial reporting and such internal financial controls over financial reporting were operating
effectively as at 31 March 2 0 19 , based on the criteria for internal financial control over financial reporting established by the Company
31
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.
(Firm’s Registration No. 117366W/W-1000 18)
C Manish Muralidhar
Partner
(Membership No. 213649)
UDIN : 19213649AAAACL8270
Place : Chennai
Date : 25 September 2 0 19
Ref.: MM/JM/2019/
ANNEXURE “B” TO THE INDEPENDENT AUDITOR’S REPORT

(Referred to in paragraph 2 under ‘Report on Other Legal and Regulatory Requirements’
Section of our report of even date)
(i) (a) The Company has generally maintained proper records showing full particulars, including quantitative details and situation of fixed
assets.
(b) The fixed assets were physically verified during the year by the Management in accordance with a regular programme of verification which,
in our opinion, provides for physical verification of all the fixed assets at reasonable intervals. According to the information and explanation
given to us, no material discrepancies were noticed on such verification .
(c) The Company does not have any immovable properties of freehold . In respect of leasehold land and immovable properties of buildings that
have been constructed on leased premises and disclosed as fixed asset in the financial statements, the lease agreements are in the name of the
Company, where the Company is the lessee in the agreement .
(ii) 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 Companies Act, 2 0 13 .
(iii) The Company has not granted any loans, made investments or provided guarantees and , hence , reporting under clause (iv) of the Order is
not applicable .
(iv) According to the information and explanations given to us, the Company has not accepted any deposit during the year .
32
(v) The maintenance of cost records has been specified by the Central Government under section 148(1) of the Companies Act, 2013 in respect
of its products. We have broadly reviewed the cost records maintained by the Company pursuant to the Companies (Cost Records and Audit)
Rules, 2 0 14 , as amended prescribed by the Central Government under sub - section (1) of Section 148 of the Companies Act, 2 0 13 , and are of
the opinion that , prima facie , the prescribed cost records have been made and maintained We have, however , not made a detailed examination
of the cost records with a view to determine whether they are accurate or complete .
(vi) According to the information and explanations given to us, in respect of statutory dues:
(a) The Company has generally been regular in depositing undisputed statutory dues, including Provident Fund , Employee State Insurance ,
Income Tax , Service Tax, Goods and Service Tax, Value Added Tax, Duty of Customs , Cess and other material statutory dues applicable to it to
the appropriate authorities.
(b) There were no undisputed amounts payable in respect of Provident Fund , Employee State Insurance , Income Tax, Service Tax, Goods and
Service Tax, Duty of Customs , Value Added Tax, Cess and other material statutory dues in arrears as at
33
31 March 2 0 19 for a period of more than six months from the date they became payable .
(c) Details of dues of Service Tax which have not been deposited as on 31 March 2 0 19 on account of disputes are given below:
Name of the Nature Forum where Financial Amount Amount
Statute of Dues Dispute is Year to Involved Unpaid
Pending which the (Rs.) (Rs.)
Amount
Relates
The Finance Act, Service Commissioner 2010-2014 14,023,919 4,042,058
1994 Tax of Service Tax
Note: Also Refer Note 29 of the Financial Statements
(vii) The Company has not taken any loans or borrowings from financial institutions, banks and government or has not issued any debentures.
Hence , reporting under clause (viii) of the Order is not applicable to the Company .
(viii) The Company has not raised moneys by way of initial public offer or further public offer (including debt instruments) or term loans and ,
hence , reporting under clause (ix) of the Order is not applicable .
(ix) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no material fraud
on the Company by its officers or employees has been noticed or reported during the year .
(x) The Company is a private company and , hence , the provisions of Section 197 of the
Companies Act, 2013 do not apply to the Company.
(xi) The Company is not a Nidhi Company and , hence , reporting under clause (xii) of the
Order is not applicable .
(xii) The Company is a private company and , hence , the provisions of Section 177 of the Companies Act, 2 0 13 is not applicable to the
Company. In our opinion and according to the information and explanations given to us , the Company has duly complied with Section 188 of the
Companies Act, 2 0 13 , to the extent applicable. In our opinion and according to the information and explanations given to us, the Company has
disclosed the details of related parties and related party transactions in the financial statements etc. as required by the applicable accounting
standards.
(xiii) During the year , the Company has not made any preferential allotment or private placement of shares or fully or partly convertible
debentures and , hence , reporting under clause (xiv) of the Order is not applicable to the Company.
(xiv) In our opinion and according to the information and explanations given to us , the Company has not entered into any non - cash transactions
during the current year with its directors or directors of its holding , subsidiary or associate company or persons connected with them and , hence ,
provisions of Section 192 of the Companies Act, 2 0 13 are not applicable .
(xv) The Company is not required to be registered under Section 45 - IA of the Reserve Bank of India Act, 1934.
34
Place : Chennai
Date : 25 September 20 19
Ref.: MM/JM/2019/

(Firm’s Registration No . 117366W/W - 1 000 18)
C Manish Muralidhar
Partner
(Membership No . 213649) UDIN : 19213649AAAACL827 0
[400500] 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
35
[100100] Balance sheet

31/03/2019 31/03/2018 31/03/2017
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 134,67,61,290 134,67,61,290
Reserves and surplus -2,59,44,381 -5,91,37,385
Total shareholders' funds 132,08,16,909 128,76,23,905
Share application money pending allotment 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 27,72,43,200 69,16,64,400
Other long-term liabilities 0 0
Long-term provisions 0 0
Total non-current liabilities 27,72,43,200 69,16,64,400
Current liabilities [Abstract]
Short-term borrowings 25,00,00,000 15,00,00,000
Trade payables 46,21,85,934 37,46,22,050
Other current liabilities 34,39,87,686 23,48,93,717
Short-term provisions 59,13,698 41,51,159
Total current liabilities 106,20,87,318 76,36,66,926
Total equity and liabilities 266,01,47,427 274,29,55,231
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 157,54,21,326 170,99,91,612 178,32,59,278
Intangible assets 1,55,76,150 1,57,46,562 1,59,77,008
Tangible assets capital work-in-progress 17,12,731 41,39,600
Total fixed assets 159,27,10,207 172,98,77,774
Non-current investments 0 0
Deferred tax assets (net) 98,36,071 65,34,668
Long-term loans and advances 6,48,67,570 6,55,24,435
Total non-current assets 166,74,13,848 180,19,36,877
Current assets [Abstract]
Current investments 0 0
Inventories 41,40,00,786 44,78,76,283
Trade receivables 52,77,55,527 41,83,08,125
Cash and bank balances 2,90,81,858 5,70,53,940
Short-term loans and advances 1,53,16,047 97,54,337
Other current assets 65,79,361 80,25,669
Total current assets 99,27,33,579 94,10,18,354
Total assets 266,01,47,427 274,29,55,231
36
[400300] 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]
ALBERTO SADA SANJAY KUMAR
First name of director MEDINA SINGH
Designation of director Director Managing Director
Director identification number of director 07318587 07471544
Date of signing of financial statements by director 25/09/2019 25/09/2019

01/04/2018
to
31/03/2019
Name of company secretary N PRADEEP
Permanent account number of company secretary ACIPP8608D
Date of signing of financial statements by company secretary 25/09/2019
37
[100400] 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 extraordinary items and tax 2,98,91,601 8,34,08,043
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 7,87,45,669 5,24,75,708
Adjustments for depreciation and amortisation expense 22,39,89,452 19,79,03,482
Adjustments for unrealised foreign exchange losses gains -2,52,19,320 4,90,97,037
Other adjustments for non-cash items (A) 17,62,539 (B) 2,28,161

Total adjustments to profit (loss) 27,92,78,340 29,97,04,388
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories 3,38,75,497 -2,09,48,077
Adjustments for decrease (increase) in trade receivables -10,91,34,240 -18,17,733
Adjustments for decrease (increase) in other current assets 28,88,663 15,55,25,061
Adjustments for increase (decrease) in trade payables 9,58,04,722 1,55,62,984
Adjustments for increase (decrease) in other current liabilities 5,91,83,221 -8,81,84,699
Total adjustments for working capital 8,26,17,863 6,01,37,536
Total adjustments for reconcile profit (loss) 36,18,96,203 35,98,41,924
Net cash flows from (used in) operations 39,17,87,804 44,32,49,967
Interest received -3,87,096 -6,66,364
Income taxes paid (refund) 1,12,37,200 2,76,60,792
Net cash flows from (used in) operating activities before extraordinary
38,01,63,508 41,49,22,811
items
Net cash flows from (used in) operating activities 38,01,63,508 41,49,22,811
Cash flows from used in investing activities [Abstract]
Purchase of tangible assets 8,00,00,724 12,01,73,130
Purchase of intangible assets 41,93,386 34,66,317
Interest received 3,87,096 6,66,364
Net cash flows from (used in) investing activities before extraordinary
-8,38,07,014 -12,29,73,083
items
Net cash flows from (used in) investing activities -8,38,07,014 -12,29,73,083
Cash flows from used in financing activities [Abstract]
Proceeds from borrowings -34,37,98,000 -11,93,87,900
Repayments of borrowings -10,00,00,000 8,13,68,891
Interest paid 8,05,30,576 5,19,31,741
Net cash flows from (used in) financing activities before extraordinary
-32,43,28,576 -25,26,88,532
items
Net cash flows from (used in) financing activities -32,43,28,576 -25,26,88,532
Net increase (decrease) in cash and cash equivalents before effect of
-2,79,72,082 3,92,61,196
exchange rate changes
Net increase (decrease) in cash and cash equivalents -2,79,72,082 3,92,61,196
Cash and cash equivalents cash flow statement at end of period 2,90,81,858 5,70,53,940 1,77,92,744
Footnotes
(A) Provision for employee benefits
(B) Provision for employee benefits
38
[200100] Notes - Share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares 1 [Member] Equity shares 2 [Member]
Name of shareholder [Axis] Shareholder 1 [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
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 Share Equity Share Equity Share Equity Share
Nemak Exterior Nemak S.A. B. de Nemak S.A. B. de
Name of shareholder SLU
Nemak Exterior SLU
C.V C.V
Country of incorporation or residence of
SPAIN SPAIN MEXICO MEXICO
shareholder
[shares]
Number of shares held in company 10,09,99,597
[shares] 10,09,99,597 [shares] 3,36,76,532 [shares] 3,36,76,532
Percentage of shareholding in company 75.00% 75.00% 25.00% 25.00%
39
Disclosure of classes of share capital [Table] ..(1)

Equity shares
Classes of share capital [Axis] Share capital [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 share capital [Abstract]
Disclosure of classes of share capital [LineItems]
[shares] [shares] [shares]
Number of shares authorised 14,00,00,000 14,00,00,000 14,00,00,000
Value of shares authorised 140,00,00,000 140,00,00,000 140,00,00,000
Number of shares issued 13,46,76,129 13,46,76,129 13,46,76,129
Value of shares issued 134,67,61,290 134,67,61,290 134,67,61,290
Number of shares subscribed and fully paid 13,46,76,129 13,46,76,129 13,46,76,129
Value of shares subscribed and fully paid 134,67,61,290 134,67,61,290 134,67,61,290
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 13,46,76,129 13,46,76,129 13,46,76,129
Total value of shares subscribed 134,67,61,290 134,67,61,290 134,67,61,290
Value of shares paid-up [Abstract]
Number of shares paid-up 13,46,76,129 13,46,76,129 13,46,76,129
Value of shares called 134,67,61,290 134,67,61,290 134,67,61,290
Value of shares paid-up 134,67,61,290 134,67,61,290 134,67,61,290
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
[shares] 0 [shares] 0 [shares] 0
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period 13,46,76,129 13,46,76,129
[shares] 13,46,76,129
13,46,76,129
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of issue allotted for
contracts without payment 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 134,67,61,290 134,67,61,290 134,67,61,290
Rights preferences and restrictions attaching
to class of share capital
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 10,09,99,597 100,99,95,970 10,09,99,597
40
Shares in company held by ultimate holding [shares]

[shares] 3,36,76,532 [shares] 3,36,76,532
company 33,67,65,320
Total shares in company held by holding company
or ultimate holding company or by its 13,46,76,129 134,67,61,290 13,46,76,129
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
41

Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [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
Type of share Equity Shares Equity Shares
[shares] [shares]
Number of shares authorised 14,00,00,000 14,00,00,000
[shares] 14,00,00,000
Value of shares authorised 140,00,00,000 140,00,00,000 140,00,00,000

[shares] [shares]
Number of shares issued 13,46,76,129 13,46,76,129
[shares] 13,46,76,129
Value of shares issued 134,67,61,290 134,67,61,290 134,67,61,290

[shares] [shares]
Number of shares subscribed and fully paid 13,46,76,129 13,46,76,129
[shares] 13,46,76,129
Value of shares subscribed and fully paid 134,67,61,290 134,67,61,290 134,67,61,290

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
[shares] [shares]
Total number of shares subscribed 13,46,76,129 13,46,76,129
[shares] 13,46,76,129
Total value of shares subscribed 134,67,61,290 134,67,61,290 134,67,61,290

Value of shares paid-up [Abstract]
[shares] [shares]
Number of shares paid-up 13,46,76,129 13,46,76,129
[shares] 13,46,76,129
Value of shares called 134,67,61,290 134,67,61,290 134,67,61,290

Value of shares paid-up 134,67,61,290 134,67,61,290 134,67,61,290
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully
[INR/shares] 0 [INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0
Total increase (decrease) in number of
shares outstanding
[shares] [shares]
Number of shares outstanding at end of period 13,46,76,129
[shares] 13,46,76,129
13,46,76,129
[shares] 13,46,76,129
Reconciliation of value of shares outstanding

[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of issue allotted for
contracts without payment 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Total increase (decrease) in share capital 0 0 0
Share capital at end of period 134,67,61,290 134,67,61,290 134,67,61,290 134,67,61,290
Rights preferences and restrictions attaching
0
to class of share capital
42
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 100,99,95,970 10,09,99,597 100,99,95,970
Shares in company held by ultimate holding [shares]
[shares] 3,36,76,532 [shares] 33,67,65,320
company 33,67,65,320
Total shares in company held by holding company
or ultimate holding company or by its 134,67,61,290 13,46,76,129 134,67,61,290
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

Equity shares 1
Classes of share capital [Axis]
[Member]
31/03/2017
Reconciliation of number of shares outstanding [Abstract]
[shares]
Number of shares outstanding at end of period 13,46,76,129
Reconciliation of value of shares outstanding [Abstract]
Share capital at end of period 134,67,61,290

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share 0 0
Number of persons on private placement of preference share 0 0
Whether 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
43
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Other reserves
Components of reserves [Axis] Reserves [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
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 3,31,93,004 8,99,42,711 3,31,93,004
Other additions to reserves 0 0 0
Total additions to reserves 3,31,93,004 8,99,42,711 3,31,93,004
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Other appropriations 0 0 0
Transfer to general reserve 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0
Total changes in reserves 3,31,93,004 8,99,42,711 3,31,93,004
Reserves at end of period -2,59,44,381 -5,91,37,385 -14,90,80,096 -2,59,44,381

Components of reserves [Axis] Other reserves [Member] General reserve [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
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 8,99,42,711 3,31,93,004 8,99,42,711
Other additions to reserves 0 0 0
Total additions to reserves 8,99,42,711 3,31,93,004 8,99,42,711
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Other appropriations 0 0 0
Transfer to general reserve 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0
Total changes in reserves 8,99,42,711 3,31,93,004 8,99,42,711
Reserves at end of period -5,91,37,385 -14,90,80,096 -2,59,44,381 -5,91,37,385

General reserve
Components of reserves [Axis]
[Member]
31/03/2017
Reserves at end of period -14,90,80,096
44
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Borrowings [Member] Term loans [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 27,72,43,200 69,16,64,400 27,72,43,200 69,16,64,400
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0 0
principal
0 0 0 0
interest

Other external commercial borrowings
Classification of borrowings [Axis] Term loans from others [Member]
[Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Borrowings 27,72,43,200 69,16,64,400 27,72,43,200 69,16,64,400
0 0 0 0
principal
0 0 0 0
interest

Classification based on time period [Axis] Short-term [Member]
Working capital loans from banks
Classification of borrowings [Axis] Borrowings [Member]
[Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Borrowings 25,00,00,000 15,00,00,000 25,00,00,000 15,00,00,000
0 0 0 0
principal
0 0 0 0
interest
45
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross
Carrying amount [Member] Gross carrying amount [Member]
carrying amount [Axis]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 8,50,55,368 12,09,39,053 8,50,55,368 12,09,39,053
assets
Acquisitions through
business combinations 0 0 0 0
tangible assets
Depreciation tangible assets -21,96,25,654 -19,42,06,719
Impairment loss
recognised in profit or 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0
tangible assets
Revaluation increase
0 0 0 0
(decrease) tangible assets
Disposals tangible assets
[Abstract]
0 0 0 0
through demergers
Disposals tangible assets,
0 0 0 0
others
Total disposals tangible
0 0 0 0
assets
Other adjustments tangible
assets [Abstract]
Increase (decrease) through
net exchange differences 0 0 0 0
tangible assets
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
-13,45,70,286 -7,32,67,666 8,50,55,368 12,09,39,053
assets
Tangible assets at end of period 157,54,21,326 170,99,91,612 178,32,59,278 256,49,38,868 247,98,83,500 235,89,44,447
46

Classes of tangible assets [Axis] Company total tangible assets [Member] Land [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Assets held under lease [Member]
Carrying amount accumulated depreciation and gross Accumulated depreciation and impairment
Carrying amount [Member]
carrying amount [Axis] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 82,60,700 0
assets
business combinations 0 0
tangible assets
Depreciation tangible assets 21,96,25,654 19,42,06,719 -75,12,418 -73,59,442
Impairment loss
recognised in profit or 0 0 0 0
recognised in profit or loss 0 0 0 0
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
net exchange differences 0 0
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
21,96,25,654 19,42,06,719 7,48,282 -73,59,442
assets
47

Classes of tangible assets [Axis] Land [Member]
Sub classes of tangible assets [Axis] Assets held under lease [Member]
Gross carrying amount [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 82,60,700 0
assets
tangible assets
Depreciation tangible assets 75,12,418 73,59,442
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
82,60,700 0 75,12,418 73,59,442
assets
48

Classes of tangible assets [Axis] Buildings [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 2,74,250 54,99,449 2,74,250 54,99,449
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-3,63,58,469 -3,02,23,520 2,74,250 54,99,449
assets
49

Classes of tangible assets [Axis] Buildings [Member] Factory building [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 2,74,250 54,99,449
assets
tangible assets
Depreciation tangible assets 3,66,32,719 3,57,22,969 -3,66,32,719 -3,57,22,969
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
3,66,32,719 3,57,22,969 -3,63,58,469 -3,02,23,520
assets
50

Classes of tangible assets [Axis] Factory building [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 3,66,32,719 3,57,22,969
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,74,250 54,99,449 3,66,32,719 3,57,22,969
assets
51

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 7,21,57,117 10,93,06,595 7,21,57,117 10,93,06,595
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-9,47,56,024 -3,31,18,981 7,21,57,117 10,93,06,595
assets
52

Classes of tangible assets [Axis] Plant and equipment [Member] Factory equipments [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 7,21,57,117 10,93,06,595
assets
tangible assets
Depreciation tangible assets 16,69,13,141 14,24,25,576 -16,69,13,141 -14,24,25,576
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
16,69,13,141 14,24,25,576 -9,47,56,024 -3,31,18,981
assets
53

Classes of tangible assets [Axis] Factory equipments [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 7,21,57,117 10,93,06,595
assets
tangible assets
Depreciation tangible assets 16,69,13,141 14,24,25,576
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
7,21,57,117 10,93,06,595 16,69,13,141 14,24,25,576
assets
54

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 16,66,750 25,87,444 16,66,750 25,87,444
assets
tangible assets
Depreciation tangible assets -35,85,973 -33,46,266
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-19,19,223 -7,58,822 16,66,750 25,87,444
assets
55

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 0
assets
tangible assets
Depreciation tangible assets 35,85,973 33,46,266 -12,716 -50,481
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
35,85,973 33,46,266 -12,716 -50,481
assets
Tangible assets at end of period 1,49,19,165 1,13,33,192 79,86,926 9,537 22,253 72,734
56

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 0
assets
tangible assets
Depreciation tangible assets 12,716 50,481
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 12,716 50,481
assets
Tangible assets at end of period 3,46,813 3,46,813 3,46,813 3,37,276 3,24,560 2,74,079
57

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
tangible assets
Depreciation tangible assets -12,716 -50,481
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
-12,716 -50,481 0 0
assets
Tangible assets at end of period 9,537 22,253 72,734 3,46,813 3,46,813 3,46,813
58

Classes of tangible assets [Axis] Motor vehicles [Member] Computer equipments [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 12,716 50,481 -49,68,687 -53,01,985
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
12,716 50,481 -22,72,136 -17,56,420
assets
Tangible assets at end of period 3,37,276 3,24,560 2,74,079 1,01,75,747 1,24,47,883 1,42,04,303
59

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 49,68,687 53,01,985
Impairment loss
tangible assets
0 0
[Abstract]
0 0
through demergers
0 0 0 0
others
0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0
assets, others
0 0 0 0
tangible assets
26,96,551 35,45,565 49,68,687 53,01,985
assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
Classes of tangible assets [Axis] Buildings [Member] Factory building [Member]
[Member]
Owned and leased assets
[Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of additional information
tangible assets [LineItems]
Straight line Straight line
Depreciation method tangible assets method method
Useful lives or depreciation rates
30 30
tangible assets
60

Furniture and fixtures
Classes of tangible assets [Axis] Plant and equipment [Member] Factory equipments [Member]
[Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member] Owned assets [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018 31/03/2019 31/03/2018
Straight line Straight line Straight line Straight line
Depreciation method tangible assets method method method method
15 8 10 10
tangible assets

Computer equipments
Classes of tangible assets [Axis] Vehicles [Member] Motor vehicles [Member]
[Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member] Owned assets [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to to to to to
31/03/2019 31/03/2018 31/03/2019 31/03/2018 31/03/2019 31/03/2018
Straight line Straight line Straight line Straight line
Depreciation method tangible assets method method method method
6 6 6 3
tangible assets
61
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and
impairment and gross carrying amount [Axis]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
Additions through internal
41,93,386 0 41,93,386 0
development
business combinations 0 34,66,317 0 34,66,317
intangible assets
intangible assets
Total additions to
41,93,386 34,66,317 41,93,386 34,66,317
intangible assets
Amortization intangible assets -43,63,798 -36,96,763
Impairment loss
loss intangible assets
intangible assets
0 0 0 0
(decrease) intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0
assets through demergers
0 0 0 0
assets, others
Total disposals intangible
0 0 0 0
assets
Retirements of intangible
0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
intangible assets, others
0 0 0 0
intangible assets
Total changes in intangible
-1,70,412 -2,30,446 41,93,386 34,66,317
assets
Intangible assets at end of period 1,55,76,150 1,57,46,562 1,59,77,008 2,44,77,606 2,02,84,220 1,68,17,903
62

Classes of intangible assets [Axis] Company total intangible assets [Member] Computer software [Member]
Internally generated and other than internally
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
generated intangible assets [Member]
Carrying amount accumulated amortization and Accumulated amortization and impairment
impairment and gross carrying amount [Axis] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
[Abstract]
41,93,386 0
development
business combinations 0 34,66,317
intangible assets
intangible assets
Total additions to
41,93,386 34,66,317
intangible assets
Amortization intangible assets 43,63,798 36,96,763 -43,63,798 -36,96,763
Impairment loss
intangible assets
0 0
[Abstract]
0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
43,63,798 36,96,763 -1,70,412 -2,30,446
assets
Intangible assets at end of period 89,01,456 45,37,658 8,40,895 1,55,76,150 1,57,46,562 1,59,77,008
63

Classes of intangible assets [Axis] Computer software [Member]
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
Carrying amount accumulated amortization and Accumulated amortization and impairment
impairment and gross carrying amount [Axis] [Member]
01/04/2018 01/04/2017 01/04/2018 01/04/2017
to to 31/03/2017 to to 31/03/2017
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[LineItems]
[Abstract]
[Abstract]
41,93,386 0
development
business combinations 0 34,66,317
intangible assets
intangible assets
Total additions to
41,93,386 34,66,317
intangible assets
Amortization intangible assets 43,63,798 36,96,763
Impairment loss
intangible assets
0 0
[Abstract]
0 0
0 0 0 0
assets, others
0 0 0 0
assets
0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
41,93,386 34,66,317 43,63,798 36,96,763
assets
Intangible assets at end of period 2,44,77,606 2,02,84,220 1,68,17,903 89,01,456 45,37,658 8,40,895
64
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets
Classes of intangible assets [Axis] Computer software [Member]
[Member]
Internally generated and other than
Internally generated intangible assets
Sub classes of intangible assets [Axis] internally generated intangible assets
[Member]
[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 intangible assets
[Abstract]
Disclosure of additional information intangible
assets [LineItems]
Useful lives or amortization rates intangible
5 5
assets
Textual information Textual information
Description of amortization method used (20) [See below] (21) [See below]
Description of amortization method used

Intangible assets are stated at acquisition cost, net of accumulated amortisation and accumulated impairment losses, if any. Intangible assets are
amortised on a straight-line basisover their estimated useful lives. The amortisation period and the amortisation method are reviewed atleast at
each financial year end. If the expected useful life of the asset is significantly different from previous estimates, the amortisation period is
changed accordingly. Gains or losses arising from the retirement or disposal of an intangible asset are determined as the difference between the
net disposal proceeds and the carrying amount of the asset andrecognised as income or expense in the Statement of Profit and Loss. The estimated
useful lives of intangible assets are as follows : Asset Useful life (Years) Computer Software 5
Description of amortization method used

Intangible assets are stated at acquisition cost, net of accumulated amortisation and accumulated impairment losses, if any. Intangible assets are
amortised on a straight-line basisover their estimated useful lives. The amortisation period and the amortisation method are reviewed atleast at
each financial year end. If the expected useful life of the asset is significantly different from previous estimates, the amortisation period is
changed accordingly. Gains or losses arising from the retirement or disposal of an intangible asset are determined as the difference between the
net disposal proceeds and the carrying amount of the asset andrecognised as income or expense in the Statement of Profit and Loss. The estimated
useful lives of intangible assets are as follows : Asset Useful life (Years) Computer Software 5
[200400] Notes - Non-current investments

31/03/2019 31/03/2018
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 0 0
Market value of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
65
[200500] 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
[200600] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

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 [LineItems]
Provisions [Abstract]
Provisions for employee benefits [Abstract]
Provision other employee related liabilities 59,13,698 41,51,159
Total provisions for employee benefits 59,13,698 41,51,159
CSR expenditure provision 0 0
Total provisions 59,13,698 41,51,159
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Capital advances [Member] Security deposits [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
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 0 48,90,000 1,56,46,130 2,26,50,195
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 0 48,90,000 1,56,46,130 2,26,50,195
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Total loans and advances due by
0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
66

Classification of loans and advances [Axis] Advance tax [Member] Tax deducted at source [Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 1,86,19,579 1,34,72,379 1,86,19,579 1,34,72,379
0 0 0 0
advances
Loans and advances 1,86,19,579 1,34,72,379 1,86,19,579 1,34,72,379
[Abstract]
0 0 0 0
0 0 0 0
director

Other loans and advances, others
Classification of loans and advances [Axis] MAT credit entitlement [Member]
[Member]
01/04/2018 01/04/2017
31/03/2019 31/03/2018 to to
31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 2,06,20,000 1,45,30,000 99,81,861 99,81,861
0 0 0 0
advances
Loans and advances 2,06,20,000 1,45,30,000 99,81,861 99,81,861
Balances with Balances with
Nature of other loans and advances Government Government
Authorities Authorities
[Abstract]
0 0 0 0
0 0 0 0
director
67

Loans advances given suppliers
Classification of loans and advances [Axis] Prepaid expenses [Member]
[Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 6,46,351 5,74,826 82,29,564 58,63,585
0 0 0 0
advances
Loans and advances 6,46,351 5,74,826 82,29,564 58,63,585
[Abstract]
0 0 0 0
0 0 0 0
director

Other loans and advances, others
Classification of loans and advances [Axis] Service tax receivable [Member]
[Member]
01/04/2018 01/04/2017
31/03/2019 31/03/2018 to to
31/03/2019 31/03/2018
[Abstract]
Loans and advances, gross 64,15,132 32,71,926 25,000 44,000
0 0 0 0
advances
Loans and advances 64,15,132 32,71,926 25,000 44,000
Nature of other loans and advances Employee Advance Employee Advance
[Abstract]
0 0 0 0
0 0 0 0
director
68
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2019 31/03/2018 31/03/2019 31/03/2018
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 52,77,55,527 41,83,08,125 52,77,55,527 41,83,08,125
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 52,77,55,527 41,83,08,125 52,77,55,527 41,83,08,125
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total 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]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 41,40,00,786 44,78,76,283 12,02,86,446 11,39,33,529
Textual information Textual information
Mode of valuation (22) [See below] (23) [See below]
Classification of inventories [Table] ..(2)

Classification of inventories [Axis] Work-in-progress [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 notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 21,75,36,655 25,67,85,726 7,61,77,685 7,71,57,028
Textual information Textual information Textual information Textual information
Mode of valuation (24) [See below] (25) [See below] (26) [See below] (27) [See below]
69

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]
Trade payables, long-term 0 0
Total other long-term liabilities 0 0
Interest accrued but not due on borrowings 57,10,523 74,95,430
Interest accrued and due on borrowings 0 0
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Public deposit payable, current 0 0
Advance received from customers 9,41,55,917 1,97,23,684
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others (A) 24,41,21,246 (B) 20,76,74,603
Total other current liabilities 34,39,87,686 23,48,93,717
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks 0 0
Other balances with banks 2,90,69,246 5,70,41,037
Total balance with banks 2,90,69,246 5,70,41,037
Cash on hand 12,612 12,903
Total cash and cash equivalents 2,90,81,858 5,70,53,940
Total cash and bank balances 2,90,81,858 5,70,53,940
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Other current assets, others (C) 65,79,361 (D) 80,25,669

Total other current assets 65,79,361 80,25,669
Interest accrued on
Receivables from group
deposits Receivables
companies (Refer Note
from group companies
27) Balances due from
Nature of other current assets Government Authorities
(Refer Note 27) Balances
due from Government
(Duty Drawback, SVB
Authorities (Duty
claim etc)
Drawback, SVB claim etc)
70
Footnotes
(A) Current maturities of long-term borrowings
Creditors for capital goods
Share application money
Statutory dues including provident fund and tax deducted at source
Gratuity Payable
(B) Current maturities of long-term borrowings
Creditors for capital goods
Share application money
Statutory dues including provident fund and tax deducted at source
Gratuity Payable
(C)
(ii) Receivables from group companies (Refer Note 27)
(iii) Balances due from Government Authorities

(Duty Drawback, SVB claim etc)
(D)
(i) Interest accrued on deposits
(ii) Receivables from group companies (Refer Note 27)
(iii) Balances due from Government Authorities

(Duty Drawback, SVB claim etc)
Mode of valuation
Inventories are stated at lower of cost and net realisable value. Cost is determined using the weighted average method. The cost of finished goods
and work-in-progress comprises raw materials, direct labour, other direct costs and related production overheads. Net realisable value is the
estimated selling price in the ordinary course of business, less the estimated costs of completion and the estimated costs necessary to make the
sale.
Mode of valuation
sale.
Mode of valuation
sale.
71
Mode of valuation
sale.
Mode of valuation
sale.
Mode of valuation
sale.
72
[200700] Notes - Additional disclosures on balance sheet

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, Yes Yes
2014
If yes, Central Excise Tariff Act, heading in which product/
8409 8409
service is covered under cost records
Whether audit of cost records of company has been mandated
Yes Yes
under Rules specified in SN 1
If yes, Central Excise Tariff Act, heading in which product/
84099191 84099191
service is covered under cost audit
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of accounting policies, change in accounting policies and Textual information (28) Textual information (29)
changes in estimates explanatory [TextBlock] [See below] [See below]
Textual information (30) Textual information (31)
Disclosure of general information about company [TextBlock] [See below] [See below]
Changes in accounting estimate and accounting policy explanatory Textual information (32) Textual information (33)
[TextBlock] [See below] [See below]
73
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
These financial statements have been prepared in accordance with the generally accepted accounting principles in India under
the historical cost convention on accrual basis. Pursuant to Section 133 of the Companies Act, 2013 read with Rule 7(1) of the
Companies (Accounts) Rules, 2014, till the standards of accounting or any addendum thereto are prescribed by Central
Government in consultation and recommendation of the National Financial Reporting Authority, the existing Accounting
Standards notified under the Companies Act, 1956 shall continue to apply. Consequently, these financial statements have been
prepared to comply in all material aspects with the Accounting Standards notified under Section 211(3C) of the Companies Act,
1956 [Companies (Accounting Standards) Rules, 2006, as amended] and other relevant provisions of the Companies Act, 2013.
All assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle and other
criteria set out in the Schedule III (Division I) to the Companies Act, 2013. Based on the nature of products and the time between
the acquisition of assets for processing and their realisation in cash and cash equivalents, the Company has ascertained its
operating cycle as 12 months for the purpose of current - non-current classification of assets and liabilities.
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
These financial statements have been prepared in accordance with the generally accepted accounting principles in India under
the historical cost convention on accrual basis. Pursuant to Section 133 of the Companies Act, 2013 read with Rule 7(1) of the
Companies (Accounts) Rules, 2014, till the standards of accounting or any addendum thereto are prescribed by Central
Government in consultation and recommendation of the National Financial Reporting Authority, the existing Accounting
Standards notified under the Companies Act, 1956 shall continue to apply. Consequently, these financial statements have been
prepared to comply in all material aspects with the Accounting Standards notified under Section 211(3C) of the Companies Act,
1956 [Companies (Accounting Standards) Rules, 2006, as amended] and other relevant provisions of the Companies Act,
2013.
All assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle and other
criteria set out in the Schedule III (Division I) to the Companies Act, 2013. Based on the nature of products and the time
between the acquisition of assets for processing and their realisation in cash and cash equivalents, the Company has
ascertained its operating cycle as 12 months for the purpose of current - non-current classification of assets and liabilities.
Disclosure of general information about company [Text Block]

Nemak Aluminum Castings India Private Limited (the ‘Company’) is a subsidiary of Nemak Exterior SLU, Spain and was incorporated on June
23, 2010. The Company is primarily engaged in the manufacturing of aluminium engine automobile components.
Disclosure of general information about company [Text Block]

Nemak Aluminum Castings India Private Limited (the ‘Company’) is a subsidiary of Nemak Exterior SLU, Spain and was incorporated on June
23, 2010. The Company is primarily engaged in the manufacturing of aluminium engine automobile components.
74
Changes in accounting estimate and accounting policy explanatory [Text Block]
The preparation of the financial statements in conformity with the accounting principles generally accepted in India requires the
Management to make estimates and assumptions that affect the reported amount of assets and liabilities as of the Balance
Sheet date, reported amount of revenues and expenses for the period and disclosure of contingent liabilities as of the Balance
Sheet date. The estimates and assumptions used in the financial statements are based on Management’s evaluation of the
relevant facts and circumstances as of the date of the financial statements. The actual results may differ from these estimates
and the difference between the actual results and the estimates are recognised in the period in which the results are
known/materialise.
Changes in accounting estimate and accounting policy explanatory [Text Block]
The preparation of the financial statements in conformity with the accounting principles generally accepted in India requires the
Management to make estimates and assumptions that affect the reported amount of assets and liabilities as of the Balance
Sheet date, reported amount of revenues and expenses for the period and disclosure of contingent liabilities as of the Balance
Sheet date. The estimates and assumptions used in the financial statements are based on Management’s evaluation of the
relevant facts and circumstances as of the date of the financial statements. The actual results may differ from these estimates
and the difference between the actual results and the estimates are recognised in the period in which the results are
known/materialise.
[201700] Notes - Government grants

01/04/2018 01/04/2017
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31/03/2019 31/03/2018
Disclosure of notes on government grants explanatory [TextBlock]
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[201200] Notes - Employee benefits

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of employee benefits explanatory [TextBlock] [See below] [See below]
75
Disclosure of employee benefits explanatory [Text Block]
a) Short-term employee benefits:
All employee benefits payable wholly within 12 months of rendering the service are classified as short-term employee benefits.
Benefits such as salaries, wages, performance incentives, etc. are recognised at actual amounts due in the period in which the
employee renders the related service.
b) Post-employment benefits:
(i) Provident Fund
Contribution towards provident fund for employees is made to the regulatory authorities, where the Company has no further
obligations. Such benefits are classified as Defined Contribution Schemes as the Company does not carry any further
obligations, apart from the contributions made on a monthly basis.
(ii) Gratuity
The Company provides for gratuity, a defined benefit plan (the “Gratuity Plan”) covering eligible employees in accordance with
the Payment of Gratuity Act, 1972. The Gratuity Plan provides a lump sum payment to vested employees at retirement, death,
incapacitation or termination of employment, of an amount based on the respective employee’s salary and the tenure of
employment. The Company’s liability is actuarially determined (using the Projected Unit Credit method) at the end of each year.
Actuarial losses/gains are recognised in the Statement of Profit and Loss in the year in which they arise. The Company’s
scheme is funded and is administered by the Life Insurance Corporation of India (LIC). The contributions made to the LIC are
recognised as plan assets. The defined benefit obligation recognised in the Balance Sheet represents the present value of the
defined benefit obligation as reduced by the fair value of plan assets.
(iii) Compensated Absences
Accumulated compensated absences, which are expected to be availed or enchased within 12 months from the end of the year
are treated as short-term employee benefits. The obligation towards the same is measured at the expected cost of
accumulating compensated absences as the additional amount expected to be paid as a result of unused entitlement as at the
year end.
Accumulated compensated absences, which are expected to be availed or encashed beyond 12 months from the end of the
year are treated as other long-term employee benefits. The Company’s liability is actuarially determined (using the Projected
Unit Credit method) at the end of each year. Actuarial losses/gains are recognised in the Statement of Profit and Loss in the
year in which they arise.
76
Disclosure of employee benefits explanatory [Text Block]
a) Short-term employee benefits:
All employee benefits payable wholly within 12 months of rendering the service are classified as short-term employee benefits.
Benefits such as salaries, wages, performance incentives, etc. are recognised at actual amounts due in the period in which the
employee renders the related service.
b) Post-employment benefits:
(i) Provident Fund
Contribution towards provident fund for employees is made to the regulatory authorities, where the Company has no further
obligations. Such benefits are classified as Defined Contribution Schemes as the Company does not carry any further
obligations, apart from the contributions made on a monthly basis.
(ii) Gratuity
The Company provides for gratuity, a defined benefit plan (the “Gratuity Plan”) covering eligible employees in accordance with
the Payment of Gratuity Act, 1972. The Gratuity Plan provides a lump sum payment to vested employees at retirement, death,
incapacitation or termination of employment, of an amount based on the respective employee’s salary and the tenure of
employment. The Company’s liability is actuarially determined (using the Projected Unit Credit method) at the end of each year.
Actuarial losses/gains are recognised in the Statement of Profit and Loss in the year in which they arise. The Company’s
scheme is funded and is administered by the Life Insurance Corporation of India (LIC). The contributions made to the LIC are
recognised as plan assets. The defined benefit obligation recognised in the Balance Sheet represents the present value of the
defined benefit obligation as reduced by the fair value of plan assets.
(iii) Compensated Absences
Accumulated compensated absences, which are expected to be availed or enchased within 12 months from the end of the year
are treated as short-term employee benefits. The obligation towards the same is measured at the expected cost of
accumulating compensated absences as the additional amount expected to be paid as a result of unused entitlement as at the
year end.
Accumulated compensated absences, which are expected to be availed or encashed beyond 12 months from the end of the
year are treated as other long-term employee benefits. The Company’s liability is actuarially determined (using the Projected
Unit Credit method) at the end of each year. Actuarial losses/gains are recognised in the Statement of Profit and Loss in the
year in which they arise.
77
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [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 relationship and transactions between
related parties [Abstract]
related parties [LineItems]
Nemak Nanjing Nemak Nanjing
Nemak Chongqing Nemak Chongqing
Automotive Automotive
Name of related party Components Components
Automotive Automotive
Components Co, Ltd Components Co, Ltd
Co.Limited Co.Limited
Country of incorporation or residence of related
CHINA CHINA CHINA CHINA
party
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company company company company
Sale of goods
Sale of goods
Description of nature of transactions with related Purchase of goods Receiving of
Purchase of goods Sale of goods
party Receiving of services
Receiving of services
services
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 0 0 0 0
Amount written off during period in respect
0 0 0 0
of debts due from related parties
Amount written back during period in respect
0 0 0 0
of debts due to related parties

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
Nemak Poland Nemak S.A. B. de Nemak S.A. B. de
Name of related party Sp. Z.o.o
Nemak Poland Sp. Z.o.o
C.V. C.V.
POLAND POLAND MEXICO MEXICO
party
Fellow
Fellow Subsidiary Ultimate Holding Ultimate Holding
Description of nature of related party relationship Subsidiary
company company company
company
Receiving of Receiving of services
Description of nature of transactions with related Purchase of goods
Nil services Rendering Rendering of Services
party Receiving of services
of Services Royalty Royalty
[Abstract]
0 0 0 0
0 0 0 0
78

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
Nemak Europe
Name of related party Nemak Europe Gmbh
Gmbh
Nemak Mexico S.A. Nemak Mexico S.A.

GERMANY GERMANY MEXICO MEXICO
party
Fellow
Description of nature of related party relationship company
Subsidiary
company company
company
Description of nature of transactions with related Receiving of services Receiving of
Nil Receiving of services
party Rendering of services services
[Abstract]
0 0 0 0
0 0 0 0

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
Name of related party Nemak Linz Gmbh Nemak Linz Gmbh Sanjay Kumar Singh Sanjay Kumar Singh
AUSTRIA AUSTRIA INDIA INDIA
party
Permanent account number of related party ADUPS9654H ADUPS9654H
Fellow Subsidiary Fellow Subsidiary Key Management Key Management
Description of nature of related party relationship company company Personnel Personnel
Description of nature of transactions with related
Nil Receiving of services Remuneration Remuneration
party
[Abstract]
0 0 0 0
0 0 0 0
79

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
Nemak Izmir Nemak Izmir Döküm Nemak Commercial Nemak Commercial
Name of related party Döküm Sanayi Sanayi Services Inc Services Inc
TURKEY TURKEY UNITED STATES UNITED STATES
party
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company company company company
Description of nature of transactions with related Receiving of
Nil Sale of Goods Receiving of services
party services
[Abstract]
0 0 0 0
0 0 0 0

Categories of related parties [Axis] 11
01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of relationship and transactions between related parties [Abstract]
Disclosure of relationship and transactions between related parties [LineItems]
Nemak Wernigerode Nemak Wernigerode
Name of related party GmbH GmbH
Country of incorporation or residence of related party GERMANY GERMANY
Description of nature of related party relationship company company
Receiving of
Description of nature of transactions with related party services
Receiving of services
Transaction relating to key management personnel [Abstract]

Remuneration for key managerial personnel 0 0
Amount written off during period in respect of debts due from related parties 0 0
Amount written back during period in respect of debts due to related parties 0 0

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)
[201400] Notes - Leases

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of leases explanatory [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
80
[300300] Notes - Earnings per share

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 3,31,93,004 8,99,42,711
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 3,31,93,004 8,99,42,711
[202800] Notes - Subsidiary information

01/04/2018
to
31/03/2019
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Number of subsidiary companies 0
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
[202400] Notes - Investments in associates

01/04/2018
to
31/03/2019
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No
Whether company has associates liquidated or sold during year No
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2018
to
31/03/2019
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
81
[201500] Notes - Impairment

01/04/2017
to
31/03/2018
Disclosure of impairment of assets explanatory [TextBlock] [See below]
Disclosure of impairment of assets explanatory [Text Block]
Assessment is done at each Balance Sheet date as to whether there is any indication that an asset(tangible and intangible) may
be impaired. If any such indication exists, an estimate of the recoverable amount of the asset/cash generating unit is made.
Recoverable amount is higher of an asset’s or cash generating unit’s net selling price and its value in use. Value in use is the
present value of estimated future cash flows expected to arise from the continuing use of an asset and from its disposal at the
end of its useful life. For the purpose of assessing impairment, the recoverable amount is determined for an individual asset,
unless the asset does not generate cash inflows that are largely independent of those from other assets or groups of assets. The
smallest identifiable group of assets that generates cash inflows from continuing use that are largely independent of the cash
inflows from other assets or groups of assets, is considered as a cash generating unit (CGU). An asset or CGU whose carrying
value exceeds its recoverable amount is considered impaired and is written down to its recoverable amount. Assessment is also
done at each Balance Sheet date as to whether there is any indication that an impairment loss recognised for an asset in prior
accounting periods may no longer exist or may have decreased. An impairment loss is reversed to the extent that the asset’s
carrying amount does not exceed the carrying amount that would have been determined if no impairment loss had previously
been recognised.
[202700] Notes - Cash flow statements

01/04/2018 01/04/2017
to to 31/03/2017
31/03/2019 31/03/2018
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 2,90,81,858 5,70,53,940 1,77,92,744
Total cash and cash equivalents 2,90,81,858 5,70,53,940
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 1,12,37,200 2,76,60,792
Total income taxes paid (refund) 1,12,37,200 2,76,60,792
82
[100200] Statement of profit and loss

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 201,00,44,389 217,65,15,737
Revenue from sale of services 0 0
Other operating revenues 45,93,27,345 43,74,68,136
Excise duty 0 8,89,59,637
Total revenue from operations other than finance company 246,93,71,734 252,50,24,236
Total revenue from operations 246,93,71,734 252,50,24,236
Other income 93,94,788 1,06,81,704
Total revenue 247,87,66,522 253,57,05,940
Expenses [Abstract]
Cost of materials consumed 136,49,41,256 134,13,83,575
Changes in inventories of finished goods, work-in-progress and
-3,70,75,294 57,95,761
stock-in-trade
Employee benefit expense 15,36,16,460 13,05,86,090
Finance costs 7,87,45,669 5,24,75,708
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 21,96,25,654 19,42,06,719
Amortisation expense 43,63,798 36,96,763
Total depreciation, depletion and amortisation expense 22,39,89,452 19,79,03,482
CSR expenditure 0 0
Other expenses 66,46,57,378 72,41,53,281
Total expenses 244,88,74,921 245,22,97,897
Total profit before prior period items, exceptional items, extraordinary
2,98,91,601 8,34,08,043
items and tax
Total profit before extraordinary items and tax 2,98,91,601 8,34,08,043
Total profit before tax 2,98,91,601 8,34,08,043
Tax expense [Abstract]
Current tax 0 0
Deferred tax -33,01,403 -65,34,668
Total tax expense -33,01,403 -65,34,668
Total profit (loss) for period from continuing operations 3,31,93,004 8,99,42,711
Profit (loss) from discontinuing operations before tax 0 0
Tax expense of discontinuing operations 0 0
Total profit (loss) for period before minority interest 3,31,93,004 8,99,42,711
Profit (loss) of minority interest 0 0
Total profit (loss) for period 3,31,93,004 8,99,42,711
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 0.25 [INR/shares] 0.67
Diluted earnings per equity share [INR/shares] 0.25 [INR/shares] 0.67
83
[300500] Notes - Subclassification and notes on income and expenses

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 sale of products [Abstract]
Revenue from sale of products [Abstract]
Revenue from sale of products, gross 201,00,44,389 217,65,15,737
Total revenue from sale of products 201,00,44,389 217,65,15,737
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Total revenue from sale of services 0 0
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues (A) 45,93,27,345 (B) 43,74,68,136
Total other operating revenues 45,93,27,345 43,74,68,136
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 3,87,096 6,66,364
Total interest income on current investments 3,87,096 6,66,364
Total interest income 3,87,096 6,66,364
Dividend income [Abstract]
Total dividend income 0 0
Other non-operating income [Abstract]
Miscellaneous other non-operating income 90,07,692 1,00,15,340
Total other non-operating income 90,07,692 1,00,15,340
Total other income 93,94,788 1,06,81,704
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 3,35,21,382 3,13,77,354
Total interest expense long-term loans 3,35,21,382 3,13,77,354
Interest expense short-term loans [Abstract]
Interest expense short-term loans, banks 1,88,24,246 2,10,98,354
Total interest expense short-term loans 1,88,24,246 2,10,98,354
Total interest expense 5,23,45,628 5,24,75,708
Net gain/loss on foreign currency transactions and translations
2,64,00,041 0
treated as finance costs
Total finance costs 7,87,45,669 5,24,75,708
Employee benefit expense [Abstract]
Salaries and wages 0 0
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Total managerial remuneration 0 0
Gratuity 39,70,398 22,89,583
Staff welfare expense 1,87,91,421 1,96,81,883
Other employee related expenses (C) 13,08,54,641 (D) 10,86,14,624

Total employee benefit expense 15,36,16,460 13,05,86,090
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 11,86,06,185 12,81,84,885
Power and fuel 16,77,11,408 15,94,55,746
Rent 3,88,542 5,34,703
Repairs to building 0 0
Repairs to machinery 1,78,63,475 1,91,74,160
Insurance 56,05,715 39,47,010
Rates and taxes excluding taxes on income [Abstract]
84
Total rates and taxes excluding taxes on income 0 0

Directors sitting fees 0 0
Cost transportation [Abstract]
Cost freight 70,97,946 74,76,519
Total cost transportation 70,97,946 74,76,519
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Total miscellaneous expenditure written off 0 0
Bad debts written off 0 0
Bad debts advances written off 0 0
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Payments to auditor [Abstract]
Payment for audit services 13,50,000 13,50,000
Payment for taxation matters 1,50,000 1,50,000
Payment for other services (E) 1,50,000 (F) 1,50,000

Payment for reimbursement of expenses 9,887 9,887
Total payments to auditor 16,59,887 16,59,887
Miscellaneous expenses (G) 34,57,24,220 (H) 40,37,20,371

Total other expenses 66,46,57,378 72,41,53,281
Current tax [Abstract]
Current tax pertaining to current year 60,90,000 1,45,30,000
MAT credit recognised during year 60,90,000 1,45,30,000
Total current tax 0 0
85
Footnotes
(A) Tooling sales
Scrap Sales
Duty Drawback
(B) Tooling sales

Scrap Sales
Duty Drawback
(C) Contribution to provident fund
Salaries Wages and Bonus
(D) Contribution to provident fund
Salaries Wages and Bonus
(E) Audit of group reporting package
(F) Audit of group reporting package
(G) Subcontracting Charges
Rates and taxes
Travelling expenses
Professional fees
Printing and stationery expenses
Communication expenses
Bank charges
Contracted services
IT services
Net loss on foreign currency transactions and translation
Royalty
Miscellaneous expenses
(H) Subcontracting Charges
Rates and taxes
Travelling expenses
Professional fees
Printing and stationery expenses
Communication expenses
Bank charges
Contracted services
IT services
Net loss on foreign currency transactions and translation
Royalty
Miscellaneous expenses
[300600] 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]
Changes in inventories of work-in-progress -3,70,75,294 57,95,761
Total changes in inventories of finished goods, work-in-progress and
-3,70,75,294 57,95,761
stock-in-trade
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Domestic sale manufactured goods 201,00,44,389 212,25,54,814
Total domestic turnover goods, gross 201,00,44,389 212,25,54,814
Export sale manufactured goods 0 5,39,60,923
Total export turnover goods, gross 0 5,39,60,923
Total revenue from sale of products 201,00,44,389 217,65,15,737
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
86
[300100] Notes - Revenue

01/04/2018 01/04/2017
to to
31/03/2019 31/03/2018
Disclosure of revenue explanatory [TextBlock] [See below] [See below]
Disclosure of revenue explanatory [Text Block]
Sales of goods are recognised when the significant risks and rewards of ownership in the goods are transferred to the buyer as
per the terms of the contract and are recognised net of trade discounts, rebates and taxes.
In contracts involving the tooling sales and rendering of services, revenue is recognised when no significant uncertainty exists
regarding the amount of consideration that will be derived from tooling sales and rendering the service and are recognised net
of taxes.
Interest income is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable.
Export incentive is recognised when there is reasonable assurance that conditions are met and incentive will be received.
Disclosure of revenue explanatory [Text Block]
Revenue Recognition
Sales of goods are recognised when the significant risks and rewards of ownership in the goods are transferred to the buyer as
per the terms of the contract and are recognised net of trade discounts, rebates and taxes.
In contracts involving the tooling sales and rendering of services, revenue is recognised when no significant uncertainty exists
regarding the amount of consideration that will be derived from tooling sales and rendering the service and are recognised net
of taxes.
Interest income is recognised on a time proportion basis taking into account the amount outstanding and the rate applicable.
Export incentive is recognised when there is reasonable assurance that conditions are met and incentive will be received.
87
[300700] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Key managerial personnels and directors [Axis] 1 2 3 4
01/04/2018 01/04/2018 01/04/2018 01/04/2018
to to to to
31/03/2019 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]
JOSE CARLOS ALEJANDRO
ALBERTO SADA JOSE ERNESTO
Name of key managerial personnel or director PONS DE LA P A R E D E S
MEDINA SAENZ DIAZ
GARZA GUERRA
Director identification number of key managerial
03042446 03042460 07318587 07318603
personnel or director
Date of birth of key managerial personnel or
22/08/1974 24/04/1954 13/05/1969 07/03/1966
director
Designation of key managerial personnel or director Director Director Director Director
Qualification of key managerial personnel or
Graduate Graduate Graduate Graduate
director
Shares held by key managerial personnel or director [shares] 0 [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
0 0 0 0
director
Total key managerial personnel or director
0 0 0 0
remuneration
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(2)
Key managerial personnels and directors [Axis] 5 6
01/04/2018 01/04/2018
to to
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]
SANJAY KUMAR
Name of key managerial personnel or director SINGH
YUQIANG WU
Director identification number of key managerial personnel or director 07471544 08032497

Date of birth of key managerial personnel or director 21/12/1961 25/10/1971
Designation of key managerial personnel or director Managing Director Director
Qualification of key managerial personnel or director Post Graduate Post Graduate
Shares held by key managerial personnel or director [shares] 0 [shares] 0
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 81,10,901
Gross salary to key managerial personnel or director 81,10,901 0
Total key managerial personnel or director remuneration 81,10,901 0
88
[301000] Notes - Corporate social responsibility
Classification of CSR spending [Table] ..(1)

Classification of CSR spending [Axis] 1 2 3 4
01/04/2018 01/04/2018 01/04/2018 01/04/2018
to to to to
31/03/2019 31/03/2019 31/03/2019 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 [LineItems]
Promoting Health Promoting Health W o m e n Promoting Health
CSR project or activity identified Care Care Empowerment Care
Sector in which project is covered Health care Health care Health care Health care
Whether projects or programs undertaken
Chennai Chennai Chennai Chennai
in local area or other
Name of state or union territory where
Tamil Nadu Tamil Nadu Tamil Nadu Tamil Nadu
projects or programs was undertaken
Name of district where projects or programs
Chennai Chennai Chennai Chennai
was undertaken
Budget amount outlay project or program wise 6,54,000 6,54,000 6,54,000 6,54,000
Amount spent on projects or programs
[Abstract]
Direct expenditure on projects or programs 1,50,000 50,000 1,00,000 2,50,000
Total amount spent on projects or programs 1,50,000 50,000 1,00,000 2,50,000
(A) Other (B) Other (C) Other (D) Other
Mode of amount spent implementing implementing implementing implementing
agencies agencies agencies agencies
Footnotes
(A) The Ashwin Maharaj Foundation
29/1, Venkatraman Street, T-Nagar,Chennai – 600017
(B) Nallammai Ramanathan Rotary Medical Trust
Maraimalai Nagar
(C) DIWWAAAS
# 15, I Main Road, Srinivasapuram
Thiruvanmiyur,Chennai – 600041
(D) Hindu Mission Hospital
No.103, G.S.T road, Tambaram West,
Chennai 600 045
89
Classification of CSR spending [Table] ..(2)

Classification of CSR spending [Axis] 5
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 [LineItems]
CSR project or activity identified Promoting Education
Sector in which project is covered Education
Whether projects or programs undertaken in local area or other Anumanthapuram
Name of state or union territory where projects or programs was undertaken Tamil Nadu
Name of district where projects or programs was undertaken Kancheepuram
Budget amount outlay project or program wise 6,54,000
Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 1,97,260
Total amount spent on projects or programs 1,97,260
(A) Directly by
Mode of amount spent company
Footnotes
(A) Government High School
Anumanthapuram, Kancheepuram District
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 8,34,08,043 8,93,11,698 -7,46,19,656
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
0 0 0
of Companies (CSR Policy) Rules, 2014

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
Disclosure of composition of CSR committee [TextBlock] [See below]
Whether company has written CSR policy Yes
Details CSR policy [TextBlock] [See below]
Prescribed CSR expenditure 0
Amount CSR to be spent for financial year 0
Amount unspent CSR 0
The Ashwin Maharaj
Foundation Nallammai
Ramanathan Rotary
M e d i c a l
Trust DIWWAAAS Hindu
Details of implementing agency M i s s i o n
Hospital Government
H i g h
School,Anumanthapuram,
Kancheepuram District
90
Disclosure of composition of CSR committee [Text Block]

The CSR Committee consists of the following members:
Sanjay Kumar Singh - Member
Jose Ernesto Saenz Diaz - Member
Yuqiang Wu - Member
N.Pradeep- Secretary of the Committee
The CSR Committee shall be responsible for:

Formulating the CSR Policy, including the CSR Activities and their budgets as well as recommendation of any subsequent change/ modification
to the CSR Policy;
Institute an implementation and monitoring mechanism for CSR Activities;
Periodically updating the Board on the progress being made in the planned CSR Activities;
Providing a responsibility statement in the Board’s report.
Details CSR policy [Text Block]

Education
In accordance with Companies Act, 2013, Nemak will mainly focus on EDUCATION i.e., promoting education, including special education and
employment enhancing vocation skills especially among children, women, elderly and differently abled and livelihood enhancement projects;
monetary contributions to academic institutions with the objective of assisting students in their studies.
Health Care
To promote preventive health care and sanitation in remote part of the Country by providing affordable health care and sanitation facility for those
people living in such areas.
Research and Development
To make monetary contributions towards the academic institution dealing in research studies of social relevance.
91

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NEMAK ALUMINIUM CASTINGS INDIA PRIVATE LIMITED

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

[400100] Disclosure of general information about company

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

[400400] Disclosures - Directors report

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

Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(2)

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

Designation of director Director Managing Director

Unless otherwise specified, all monetary values are in INR

Details of directors or key managerial personnels who were

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

FINANCIAL SUMMARY OR HIGHLIGHTS/PERFORMANCE OF THE COMPANY (Standalone)

Gross Income 247.88 253.57

Gross Expenses including depreciation and amortisation 244.89 245.23

Profit Before Tax 2.99 8.34

Net Profit/(Loss) After Tax 3.32 8.99

Balance available for appropriation - -

Proposed Dividend on Equity Shares - -

Tax on proposed Dividend - -

Transfer to General Reserve - -

Reserves & Surplus at the end of the year (2.59) (5.91)

DIVIDEND AND RESERVES

REVIEW OF BUSINESS OPERATIONS AND FUTURE PROSPECTS

B) TECHNOLOGY ABSORPTION ----- Nil

C) FOREIGN EXCHANGE EARNINGS AND OUTGO:

RISK MANAGEMENT POLICY OF THE COMPANY

PARTICULARS OF CONTRACTS OR ARRANGEMENTS MADE WITH RELATED PARTIES

NUMBER OF BOARD MEETINGS CONDUCTED DURING THE YEAR UNDER REVIEW

DIRECTORS RESPONSIBILITY STATEMENT

COMPOSITION OF THE BOARD

Sl.No Name(s) Designation

Jose Carlos Pons De La Garza Director

Alejandro Paredes Guerra Director

Alberto Sada Medina Director

Jose Ernesto Saenz Diaz Director

Sanjay Kumar Singh Managing Director

N Pradeep Company Secretary

17. CORPORATE SOCIAL RESPONSIBILITY

Alberto Sada Medina Sanjay Kumar Singh

Place : Mexico Chennai

Textual information (2)

Disclosures in director’s responsibility statement

Textual information (3)

(a) (b) (c) (d) (e) (f)

Nemak Chongqing Automotive

Nemak Nanjing Automotive

Nemak Izmir Döküm Sanay Sale of goods Ongoing Nil NA NA

Nemak Nanjing Automotive Purchase of

Nemak S.A. B. de C.V.

Nemak S.A. B. de C.V.

Nemak Mexico S.A. Receiving of services Ongoing Nil NA NA

Nemak Europe Gmbh Receiving of services Ongoing 66,344 NA NA

Nemak Linz Gmbh Receiving of services Ongoing Nil NA NA

Nemak Commercial Services Inc Receiving of services Ongoing 35,287 NA NA

Nemak Wernigerode GmbH Receiving of services Ongoing 278,588 NA NA

Nemak S.A. B. de C.V. Rendering of services Ongoing 7,023,611 NA NA