MYK - LATICRETE - INDIA - PRIVATE - LIMITED - 2020-21 - Consolidated Financial Statement

MYK LATICRETE INDIA PRIVATE LIMITED
Consolidated Financial Statements for period 01/04/2020 to 31/03/2021
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
MYK LATICRETE INDIA
Name of company PRIVATE LIMITED
Corporate identity number U99999TG1999PTC031624
Permanent account number of entity AAACL5557E
8-2-703/A, LEELA GOPAL
TOWER, ROAD NO: 12,
Address of registered office of company BANJARA HILLS,
HYDERABAD, Telangana,
500034, India,
Commercial and
Type of industry Industrial
Registration date 04/05/1999
COMPANY LIMITED BY
Category/sub-category of company SHARES/ INDIAN
NON-GOVERNMENT COMPANY
Whether company is listed company No
Number of employees in the company at the end of the financial Year 397
Whether company has published sustainability report for the financial
No
Year
Period covered by financial statements 12Months 12Months
Date of start of reporting period 01/04/2020 01/04/2019
Date of end of reporting period 31/03/2021 31/03/2020
Nature of report standalone consolidated Consolidated
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
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] CRAMACHANDRAMCO
01/04/2020
to
31/03/2021
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
C. RAMACHANDRAM &
Name of audit firm CO
Name of auditor signing report DEGALA PREMNATH
Firms registration number of audit firm 002864S
Membership number of auditor 207133
3-6-237, 606, LINGA PUR
LA BUILDE COMPLEX,
Address of auditors HIMAYTHNAGAR,
HYDERABAD- 500029.
Permanent account number of auditor or auditor's firm AABFC4266H
SRN of form ADT-1 S24495988
Date of signing audit report by auditors 06/05/2021
Date of signing of balance sheet by auditors 06/05/2021
MYK LATICRETE INDIA PRIVATE LIMITED Consolidated Financial Statements for period 01/04/2020 to 31/03/2021
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark
[Member]
01/04/2020
to
31/03/2021
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]
AS PER
Disclosure in auditors report relating to fixed assets EXPLANATORY
TEXT BLOCK
AS PER
Disclosure relating to quantitative details of fixed assets EXPLANATORY
TEXT BLOCK
AS PER
Disclosure relating to physical verification and material discrepancies of fixed assets EXPLANATORY
TEXT BLOCK
AS PER
Disclosure relating to title deeds of immovable properties EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to inventories EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to loans EXPLANATORY
TEXT BLOCK
AS PER
Disclosure about loans granted to parties covered under section 189 of companies act EXPLANATORY
TEXT BLOCK
AS PER
Disclosure relating to terms and conditions of loans granted EXPLANATORY
TEXT BLOCK
AS PER
Disclosure regarding receipt of loans granted EXPLANATORY
TEXT BLOCK
AS PER
Disclosure regarding terms of recovery of loans granted EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to deposits accepted EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to maintenance of cost records EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to statutory dues [TextBlock] EXPLAINATORY
TEXT BLOCK
AS PER
Disclosure relating to regularity in payment of undisputed statutory dues [TextBlock] EXPLAINATORY
TEXT BLOCK
AS PER
Disclosure relating to disputed statutory dues [TextBlock] EXPLAINATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to default in repayment of financial dues EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to public offer and term loans used for purpose for which
EXPLANATORY
those were raised TEXT BLOCK
AS PER
Disclosure in auditors report relating to fraud by the company or on the company by its officers
EXPLANATORY
or its employees reported during period TEXT BLOCK
AS PER
Disclosure in auditors report relating to managerial remuneration EXPLANATORY
TEXT BLOCK
2
AS PER
Disclosure in auditors report relating to Nidhi Company EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to transactions with related parties EXPLANATORY
TEXT BLOCK
AS PER
Disclosure in auditors report relating to preferential allotment or private placement of shares or
EXPLANATORY
convertible debentures TEXT BLOCK
AS PER
Disclosure in auditors report relating to non-cash transactions with directors or persons connected
EXPLANATORY
with him TEXT BLOCK
AS PER
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India
EXPLANATORY
Act, 1934 TEXT BLOCK

01/04/2020
to
31/03/2021
Textual information (1)
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company No
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Auditor's qualification(s), reservation(s) or adverse remark(s) in
NA
auditors' report
3
Disclosure in auditor’s report explanatory [Text Block]
Independent Auditors' Report
To
The Members of M/s. MYK LATICRETE INDIA PRIVATE LIMITED
Report on the Audit of Consolidated Financial Statements
Opinion
We have audited the accompanying Consolidated financial statements of M/s. MYK LATICRETE INDIA PRIVATE LIMITED ("the
Company")and its subsidiaries (the Company and its subsidiaries together referred to as "the Group"), which comprises the Consolidated Balance
Sheet as at March 31, 2021, the ConsolidatedStatement of Profit and Loss and Consolidatedstatement of cash flows for the year then ended, and
notes to the financial statements, including a summary of significant accounting policies and other explanatory information.
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 Act in the manner so required and give a true and fair view in conformity with the accounting principles generally
accepted in India, of the consolidated state of affairs of the Group as at March 31, 2021, and Consolidated profit and its Consolidatedcash flows
for the year ended on that date.
Basis for Opinion
We conducted our audit of the consolidated financial statementsin accordance with the Standards on Auditing (SAs) specified under section
143(10) of the Companies Act, 2013. Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the
Audit of the consolidated Financial Statements section of our report. We are independent of the Company in accordance with the Code of Ethics
issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the consolidated
financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical
responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Key audit matters
Key audit matters are those matters that, in our professional judgment, were of most significance in our audit of the financial statements of the
current period. These matters were addressed in the context of our audit of the consolidated financial statements as a whole and in forming our
opinion thereon, and we do not provide a separate opinion on these matters.
Reporting of key audit matters as per SA 701, Key Audit Matters are not applicable to the Group as it is an unlisted company.
4
Emphasis of matter
We draw attention to Note 2(k) under the sub-heading dealing with uncertainties thrown up as consequence of COVID-19 pandemic,
management's assessment of impact on financial reporting and future operations of the group and the remedial measure put in place to mitigate
adverse effects. However, the actual impact of COVID-19 on the financial Statement may differ from that estimated.
Our opinion is not modified in respect of this matter.
Information other than the Consolidated Financial Statements and auditors' report thereon
The Company's board of directors is responsible for the preparation of the other information. The other information comprises the information
included in the Board's Report including Annexure to Board's Report, Business Responsibility Report but does not include the Consolidated
Financial Statementsand our auditor's report thereon. Our opinion on the consolidated 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 Consolidated Financial Statements, our responsibility is to read the other information and, in doing so,
consider whether the other information is materially inconsistent with 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.
Responsibility of Management for the Consolidated Financial Statements
The Company's Board of Directors is responsible for the matters stated in section 134(5) of the Companies Act, 2013 ("the Act") with respect to
the preparation of these Consolidated Financial Statementsthat give a true and fair view of the financial position, financial performance, and cash
flows of the Company in accordance with the accounting principles generally accepted in India, including the accounting Standards specified
under section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of
the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities: selection and application of
appropriate implementation and maintenance of 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 Consolidated 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.
The respective Board of Directors of the companies included in the group are also responsible for overseeing the company's financial reporting
process of the group.
Auditor's Responsibility for the Audit of the Consolidated 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 Consolidated Financial Statements.
5
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We
also:
a. Identify and assess the risks of material misstatement of the Consolidated Financial Statements , whetherdue 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,
b. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances.
Under section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion on whether the companyand its
subsidiary companies which are companies incorporated in India, has adequate internal financial controls system in place and the operating
effectiveness of such controls.
c. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.
d. 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 ability of the Group 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 Group to cease to continue as a going concern.
e. Evaluate the overall presentation, structure and content of the consolidated financial statements, including the disclosures, and whether the
consolidated financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
f. Obtain sufficient appropriate audit evidence regarding the financial information of the entities or business activities within the Group to
express an opinion on the consolidated financial statements. We are responsible for the direction, supervision and performance of the audit of the
financial statements of such entities included in the consolidated financial
Materiality is the magnitude of misstatements in the consolidated financial statements that, individually or in aggregate, makes it probable that the
economic decisions of a reasonably knowledgeable user of the 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 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.
6
Report on Other Legal and Regulatory Requirements
As required by Section 143(3) of the Act, we report that:
a. We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purposes of our auditof the aforesaid consolidated financial statements.
b. In our opinion, proper books of account as required by law relating to preparation of the aforesaid consolidated financial statementshave
been kept by the Company so far as it appears from our examination of those books.
c. The Consolidated Balance Sheet, the ConsolidatedStatement of Profit and Loss, and the ConsolidatedStatement of Cash Flows dealt with by
this Report are in agreement with the books of accountmaintained for the purpose of preparation of the consolidated financial statements
d. In our opinion, the aforesaid financial statements comply with the Accounting Standards specified under Section 133 of the Act, read with
Rule 7 of the Companies (Accounts) Rules, 2014.
e. On the basis of the written representations received from the directors as on 31st March, 2021 taken on record by the Board of Directorsof
the Company and its subsidiaries incorporated in India and the reports of the statutory auditors of its subsidiary companies incorporated in India,
none of the directors is disqualified as on 31st March, 2021 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" which is based on the auditor's reports of the Company and its subsidiary companies
incorporated in India. Our report expresses an unmodified opinion on the adequacy and operating effectiveness of the internal financial control
over financial reporting of those companies, for reasons stated therein.
g. With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and Auditors)
Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:
i. There are no pending litigation's on the consolidated financial position of the said company.
ii. There is no requirement for any provision as required by any Act or Accounting Standards for material foreseeable losses, if any, on
long term contracts including derivative contracts.
iii. There are no amounts which are required to be transferred to Investor Education and Protection Fund.
For C. RAMACHANDRAM & Co.,
Chartered Accountants
Firm Registration No. 002864S
7
D. Premnath
Partner
Membership No: 207133
UDIN: 21207133AAAADL5011
Place: Hyderabad
Date: 06th May 2021
8
"Annexure-A" to the Independent Auditors' Report
Report on the Internal Financial Controls under Clause (i) of Sub-section 3 of Section 143 of the Companies Act, 2013 ("the Act")
We have audited the internal financial controls over financial reporting of M/s. MYK LATICRETE INDIA PRIVATE LIMITED ("the
Company") and its subsidiary companies, which are companies incorporated in Indiaas of 31st March 2021, in conjunction with our audit of the
Consolidated financial statements of the Company for the year ended on that date.
Management's Responsibility for Internal Financial Controls
The Board of Directors of the Company and its subsidiary companies, which are companies incorporated in Indiaare responsible for establishing
and maintaining internal financial controls based on the internal control over financial reporting criteria established by the respective companies
considering the essential components of internal control stated in the Guidance Note on Audit of Internal Financial Controls OverFinancial
Reporting issued by the Institute of Chartered Accountants of India ('ICAI'). These responsibilities include the design, implementation and
maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and efficient conduct of its business,
including adherence to company's policies, the safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and
completeness of the accounting records, and the timely preparation of reliable financial information, as required under the Companies Act, 2013.
Auditors' Responsibility
Our responsibility is to express an opinion on the internal financial controls over financial reporting of the Company and its subsidiary companies,
which are companies incorporated in India, based on our audit. We conducted our audit in accordance with the Guidance Note on Audit of
Internal Financial Controls Over Financial Reporting (the "Guidance Note") and the Standards on Auditing, issued by ICAI and deemed to be
prescribed under section 143(10) of the Companies Act, 2013, to the extent applicable to an audit of internal financial controls, both applicable to
an audit of Internal Financial Controls and, both issued by the Institute of Chartered Accountants of India. Those Standards and the Guidance
9
Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate
internal financial controls over financial reporting was established and maintained and if such controls operated effectively in all material
respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an understanding of
internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and evaluating the design and
operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the auditor's judgment, including the
assessment of the risks of material misstatement of the financial 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 theinternal financial
controls system over financial reporting of the Company and its subsidiary companies, which are companies incorporated in India.
Meaning of Internal Financial Controls Over Financial Reporting
A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
A company's internal financial control over financial reporting includes those policies and procedures that:
(1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of
the company.
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with
authorizations of management and directors of the company; and
(3) provide reasonable assurance regarding prevention or timely detection of unauthorized 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.
10
Opinion
In our opinion and to the best of our information and according to the explanations given to us, the Company and its subsidiary companies, which
are companies incorporated in India, have, in all material respects, an adequate internal financial controls system over financial reporting and such
internal financial controls over financial reporting were operating effectively as at March 31, 2021, based on the internal control over financial
reporting criteria established by the respective companies 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.
For C. RAMACHANDRAM & CO.,
Firm Registration No. 002864S
D. Premnath
Partner
Membership No:207133
UDIN: 21207133AAAADL5011
Place: Hyderabad
Date: 06th May 2021
11
[100100] Balance sheet

31/03/2021 31/03/2020
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 3,51,47,600 3,51,47,600
Reserves and surplus 211,20,96,449 119,35,34,139
Money received against share warrants 0 0
Total shareholders' funds 214,72,44,049 122,86,81,739
Share application money pending allotment 0 0
Deferred government grants 0 0
Minority interest 0 0
Non-current liabilities [Abstract]
Long-term borrowings 0 0
Deferred tax liabilities (net) 2,04,54,180 1,75,69,229
Foreign currency monetary item translation difference liability
0 0
account
Other long-term liabilities 4,01,24,694 3,52,50,508
Long-term provisions 2,57,08,384 4,58,69,058
Total non-current liabilities 8,62,87,258 9,86,88,795
Current liabilities [Abstract]
Short-term borrowings 6,08,54,130 3,55,27,077
Trade payables 19,48,08,851 13,84,63,622
Other current liabilities 48,61,39,654 32,67,90,046
Short-term provisions 1,63,43,284 71,18,371
Total current liabilities 75,81,45,919 50,78,99,116
Total equity and liabilities 299,16,77,226 183,52,69,650
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 40,84,43,666 44,01,50,434
Intangible assets 82,12,797 1,15,69,473
Tangible assets capital work-in-progress 4,39,80,184 1,11,74,526
Intangible assets under development or work-in-progress 0 0
Total fixed assets 46,06,36,647 46,28,94,433
Non-current investments 0 0
Foreign currency monetary item translation difference asset account 0 0
Long-term loans and advances 98,60,854 1,34,42,845
Other non-current assets 0 0
Total non-current assets 47,04,97,501 47,63,37,278
Current assets [Abstract]
Current investments 0 0
Inventories 20,92,36,693 18,31,88,666
Trade receivables 47,71,38,804 42,38,95,507
Cash and bank balances 174,90,49,586 69,25,30,180
Short-term loans and advances 7,78,15,261 4,88,09,380
Other current assets 79,39,381 1,05,08,639
Total current assets 252,11,79,725 135,89,32,372
Total assets 299,16,77,226 183,52,69,650
12
[100400] Cash flow statement, indirect

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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 123,25,15,522 116,08,81,902
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 0 0
Adjustments for depreciation and amortisation expense 5,29,65,338 4,84,62,741
Adjustments for impairment loss reversal of impairment loss
0 0
recognised in profit or loss
Adjustments for unrealised foreign exchange losses gains -71,15,387 -25,12,041
Adjustments for dividend income 0 0
Adjustments for share-based payments 0 0
Other adjustments for which cash effects are investing or
0 0
financing cash flow
Other adjustments to reconcile profit (loss) 0 0
Other adjustments for non-cash items 0 0
Share of profit and loss from partnership firm or
0 0
association of persons or limited liability partnerships
Total adjustments to profit (loss) 4,58,49,951 4,59,50,700
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -2,60,48,028 4,95,87,425
Adjustments for decrease (increase) in trade receivables -5,32,43,297 -2,43,79,732
Adjustments for decrease (increase) in other current assets -2,28,54,631 -2,67,10,950
Adjustments for increase (decrease) in trade payables 5,63,45,231 -3,94,56,562
Adjustments for increase (decrease) in other current liabilities 15,93,49,607 7,68,65,806
Adjustments for provisions -1,44,70,289 8,77,151
Total adjustments for working capital 9,90,78,593 3,67,83,138
Total adjustments for reconcile profit (loss) 14,49,28,544 8,27,33,838
Net cash flows from (used in) operations 137,74,44,066 124,36,15,740
Dividends received 0 0
Interest paid -51,18,644 -41,60,809
Interest received -5,46,93,096 -3,67,41,335
Income taxes paid (refund) 30,26,59,546 29,76,46,489
Other inflows (outflows) of cash 0 0
Net cash flows from (used in) operating activities before extraordinary
102,52,10,068 91,33,88,725
items
Proceeds from extraordinary items 0 0
Payment for extraordinary items 0 0
Net cash flows from (used in) operating activities 102,52,10,068 91,33,88,725
Cash flows from used in investing activities [Abstract]
Cash flows from losing control of subsidiaries or other businesses 0 0
Cash flows used in obtaining control of subsidiaries or other businesses 0 0
Other cash receipts from sales of equity or debt instruments of other
0 0
entities
Other cash payments to acquire equity or debt instruments of other
0 0
entities
Other cash receipts from sales of interests in joint ventures 0 0
Other cash payments to acquire interests in joint ventures 0 0
Cash receipts from share of profits of partnership firm or
0 0
association of persons or limited liability partnerships
Cash payment for investment in partnership firm or association of
0 0
persons or limited liability partnerships
Proceeds from sales of tangible assets 0 0
Purchase of tangible assets 5,07,07,554 9,01,37,504
Proceeds from sales of intangible assets 0 0
Purchase of intangible assets 0 0
13
Cash advances and loans made to other parties 0 0

Cash receipts from repayment of advances and loans made to other parties 0 0
Cash payments for future contracts, forward contracts, option
0 0
contracts and swap contracts
Cash receipts from future contracts, forward contracts, option
0 0
contracts and swap contracts
Dividends received 0 0
Interest received 5,46,93,096 3,67,41,335
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash 0 0
Proceeds from government grants 0 0
Net cash flows from (used in) investing activities before extraordinary
39,85,542 -5,33,96,169
items
Net cash flows from (used in) investing activities 39,85,542 -5,33,96,169
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 0 -22,53,23,440
Proceeds from issuing other equity instruments 0 0
Proceeds from issuing debentures notes bonds etc 0 0
Proceeds from borrowings 2,53,27,053 25,53,276
Repayments of borrowings 0 0
Dividends paid 0 33,89,78,340
Interest paid 51,18,644 41,60,809
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash 71,15,387 25,12,041
Net cash flows from (used in) financing activities before extraordinary
2,73,23,796 -56,33,97,272
items
Net cash flows from (used in) financing activities 2,73,23,796 -56,33,97,272
Net increase (decrease) in cash and cash equivalents before effect of
105,65,19,406 29,65,95,284
exchange rate changes
Effect of exchange rate changes on cash and cash equivalents [Abstract]
Effect of exchange rate changes on cash and cash equivalents 0 0
Net increase (decrease) in cash and cash equivalents 105,65,19,406 29,65,95,284
Cash and cash equivalents cash flow statement at end of period 174,90,49,586 69,25,30,180
[200100] Notes - Share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share EQUITY EQUITY EQUITY EQUITY
Laticrete Laticrete International
Name of shareholder International Inc Inc
Y Muralidhar Y Muralidhar
PAN of shareholder AAAPY9365L AAAPY9365L

Country of incorporation or residence of
UNITED STATES UNITED STATES INDIA INDIA
shareholder
Number of shares held in company [shares] 17,57,380 [shares] 17,57,380 [shares] 14,97,555 [shares] 14,97,555
Percentage of shareholding in company 50.00% 50.00% 43.00% 43.00%
14
Disclosure of shareholding more than five per cent in company [Table] ..(2)
Name of shareholder [Axis] Shareholder 3 [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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 3 EQUITY 3
Y.KIRTHI
Name of shareholder KRISHNA
Y.KIRTHI KRISHNA
PAN of shareholder AGJPK0687L AGJPK0687L

Country of incorporation or residence of shareholder INDIA INDIA
Number of shares held in company [shares] 2,59,825 [shares] 2,59,825
Percentage of shareholding in company 7.00% 7.00%
15
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 50,00,000 [shares] 50,00,000 [shares] 50,00,000 [shares] 50,00,000
Value of shares authorised 5,00,00,000 5,00,00,000 5,00,00,000 5,00,00,000
Number of shares issued [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760
Value of shares issued 3,51,47,600 3,51,47,600 3,51,47,600 3,51,47,600
Number of shares subscribed and fully paid [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760
Value of shares subscribed and fully paid 3,51,47,600 3,51,47,600 3,51,47,600 3,51,47,600
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760
Total value of shares subscribed 3,51,47,600 3,51,47,600 3,51,47,600 3,51,47,600
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760 [shares] 35,14,760
Value of shares called 3,51,47,600 3,51,47,600 3,51,47,600 3,51,47,600
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 3,51,47,600 3,51,47,600 3,51,47,600 3,51,47,600
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
16
Decrease in number of shares during period

[Abstract]
Number of shares bought back [shares] 0 [shares] 8,50,000 [shares] 0 [shares] 8,50,000
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
[shares] 0 [shares] 8,50,000 [shares] 0 [shares] 8,50,000
period
Total increase (decrease) in number of
[shares] 0 [shares] -8,50,000 [shares] 0 [shares] -8,50,000
shares outstanding
Number of shares outstanding at end of period [shares] 4,27,97,600 [shares] 4,27,97,600 [shares] 4,27,97,600 [shares] 4,27,97,600
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 85,00,000 0 85,00,000
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 85,00,000 0 85,00,000
period
Total increase (decrease) in share capital 0 -85,00,000 0 -85,00,000
Share capital at end of period 3,51,47,600 3,51,47,600 3,51,47,600 3,51,47,600
Rights preferences and restrictions attaching Textual information Textual information Textual information Textual information
to class of share capital (2) [See below] (3) [See below] (4) [See below] (5) [See below]
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
Shares in company held by subsidiaries of its
ultimate holding company
Shares in company held by associates of its
holding company
Shares in company held by associates of its
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
17
Amount of shares reserved for issue under options

and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0
18
Disclosure of classes of share capital [Table] ..(2)

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share EQUITY EQUITY
Number of shares authorised [shares] 50,00,000 [shares] 50,00,000
Value of shares authorised 5,00,00,000 5,00,00,000
Number of shares issued [shares] 35,14,760 [shares] 35,14,760
Value of shares issued 3,51,47,600 3,51,47,600
Number of shares subscribed and fully paid [shares] 35,14,760 [shares] 35,14,760
Value of shares subscribed and fully paid 3,51,47,600 3,51,47,600
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 35,14,760 [shares] 35,14,760
Total value of shares subscribed 3,51,47,600 3,51,47,600
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 35,14,760 [shares] 35,14,760
Value of shares called 3,51,47,600 3,51,47,600
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 3,51,47,600 3,51,47,600
Par value per share [INR/shares] 10 [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 8,50,000
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 8,50,000
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] -8,50,000
Number of shares outstanding at end of period [shares] 4,27,97,600 [shares] 4,27,97,600
Reconciliation of value of shares outstanding [Abstract]
Changes in share capital [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Amount of bonus issue during period 0 0
Amount of rights issue during period 0 0
19
Amount of private placement issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
Amount of preferential allotment issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 85,00,000
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 85,00,000
Total increase (decrease) in share capital 0 -85,00,000
Share capital at end of period 3,51,47,600 3,51,47,600
Textual information Textual information
Rights preferences and restrictions attaching to class of share capital (6) [See below] (7) [See below]
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Original paid-up value of forfeited shares 0 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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
Number of shareholders of company 3 3
Number of allottees in case of preferential allotment 0 0
Whether reduction in capital done during year No No
Amount of reduction in capital during year 0 0
Percentage of capital reduction to capital prior to reduction 0.00% 0.00%
Whether money raised from public offering during year No No
Amount raised from public offering during year 0 0
Amount utilised towards specified purposes for public offering 0 0
Amount remaining unutilised received in respect of public offering 0 0
20
Rights preferences and restrictions attaching to class of share capital

The Company has only one class of shares referred to as equity shares having a par value of Rs.10/-.Each holder of equity shares is entitled to one
vote per share. In the event of liquidation of the Company, the holders of equity shares will be entitled to receive remaining assets of the
company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the
shareholders.

shareholders.

shareholders.

shareholders.

shareholders.

shareholders.
21
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Capital redemption reserves [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 91,07,02,785 86,39,73,365 0 0
Other additions to reserves 78,59,525 9,83,40,374 0 85,00,000
Total additions to reserves 91,85,62,310 96,23,13,739 0 85,00,000
Deductions to reserves [Abstract]
Other utilisation of securities premium if
0 0 0 0
permitted
Other deductions to reserves 0 85,00,000 0 0
Total deductions to reserves 0 85,00,000 0 0
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0 28,11,80,800
Interim preferred dividend
0 0
appropriation
Interim special dividend appropriation 0 0
Total interim dividend appropriation 0 28,11,80,800
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0
Final preferred dividend appropriation 0 0
Final special dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 28,11,80,800
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 5,77,97,540
Preferred dividend tax appropriation 0 0
Total dividend tax appropriation 0 5,77,97,540
Other appropriations 0 21,68,23,440 0 0
Transfer to general reserve 0 8,64,00,000 0 0
Total appropriations for dividend,
0 64,22,01,780 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0 0
Total changes in reserves 91,85,62,310 31,16,11,959 0 85,00,000
Reserves at end of period 211,20,96,449 119,35,34,139 2,05,00,000 2,05,00,000
Venturer's share of post-acquisition reserves
0 0 0 0
of jointly controlled enterprise
22

Components of reserves [Axis] Other reserves [Member] General reserve [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Profit (loss) for period 0 0 0 0
Other additions to reserves 0 8,64,00,000 0 8,64,00,000
Total additions to reserves 0 8,64,00,000 0 8,64,00,000
Other utilisation of securities premium if
0 0 0 0
permitted
Other deductions to reserves 0 0 0 0
Total deductions to reserves 0 0 0 0
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Interim equity dividend appropriation 0 0 0 0
Interim preferred dividend
0 0 0 0
appropriation
Interim special dividend appropriation 0 0 0 0
Total interim dividend appropriation 0 0 0 0
Final equity dividend appropriation 0 0 0 0
Final preferred dividend appropriation 0 0 0 0
Final special dividend appropriation 0 0 0 0
Total final dividend appropriation 0 0 0 0
Total dividend appropriation 0 0 0 0
Equity dividend tax appropriation 0 0 0 0
Preferred dividend tax appropriation 0 0 0 0
Total dividend tax appropriation 0 0 0 0
Other appropriations 0 0 0 0
Transfer to general reserve 0 0 0 0
Total appropriations for dividend,
0 0 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0 0
Total changes in reserves 0 8,64,00,000 0 8,64,00,000
Reserves at end of period 27,33,00,000 27,33,00,000 27,33,00,000 27,33,00,000
Venturer's share of post-acquisition reserves
0 0 0 0
of jointly controlled enterprise
23

Components of reserves [Axis] Surplus [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Profit (loss) for period 91,07,02,785 86,39,73,365
Other additions to reserves 78,59,525 34,40,374
Total additions to reserves 91,85,62,310 86,74,13,739
Other utilisation of securities premium if permitted 0 0
Other deductions to reserves 0 85,00,000
Total deductions to reserves 0 85,00,000
Appropriations for dividend, dividend tax and general reserve [Abstract]
Interim equity dividend appropriation 0 28,11,80,800
Interim preferred dividend appropriation 0 0
Interim special dividend appropriation 0 0
Total interim dividend appropriation 0 28,11,80,800
Final equity dividend appropriation 0 0
Final preferred dividend appropriation 0 0
Final special dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 28,11,80,800
Equity dividend tax appropriation 0 5,77,97,540
Preferred dividend tax appropriation 0 0
Total dividend tax appropriation 0 5,77,97,540
Other appropriations 0 21,68,23,440
Transfer to general reserve 0 8,64,00,000
Total appropriations for dividend, dividend tax and general reserve 0 64,22,01,780
Appropriation towards bonus shares 0 0
Total changes in reserves 91,85,62,310 21,67,11,959
Reserves at end of period 181,82,96,449 89,97,34,139
Venturer's share of post-acquisition reserves of jointly controlled enterprise 0 0
24
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Short-term [Member]
Working capital loans from banks
Classification of borrowings [Axis] Other loans and advances [Member]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
01/04/2020 01/04/2019
to to 31/03/2021 31/03/2020
31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 6,08,54,130 3,55,27,077 0 0
Nature of security [Abstract]
Textual information Textual information
Nature of security (8) [See below] (9) [See below]
Details of personal security given by
promoters, other shareholders or other
third parties, though such security does NA NA
not result in classification of borrowings
as secured
Details on loans guaranteed [Abstract]
Aggregate amount of loans guaranteed by
0 0 0 0
directors
Aggregate amount of loans guaranteed by
0 0 0 0
others
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default
0 0 0 0
principal
Outstanding amount of continuing default
0 0 0 0
interest
Classification of borrowings [Table] ..(2)

Other loans and advances, others
Classification of borrowings [Axis]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member]
31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 0 0
Details on loans guaranteed [Abstract]
Aggregate amount of loans guaranteed by directors 0 0
Aggregate amount of loans guaranteed by others 0 0
Details on defaults on borrowings [Abstract]
Outstanding amount of continuing default principal 0 0
Outstanding amount of continuing default interest 0 0

31/03/2021 31/03/2020
Disclosure of notes on borrowings explanatory [TextBlock]
Share long-term borrowings joint ventures 0 0
Share short-term borrowings joint ventures 0 0
25
Nature of security
Cash Credit and Buyers Credit referred above are secured by hypothecation of Raw material, stock in process, finished goods, receivables, stores
and spares and charge on all current assets of the company & Personal gurantee of Indian directors. Loans are additionally secured by collateral
secrutiy of first charge on factory land and building at 314 & 316, Indurstrial estate, Rudraram Village, Patancheruvu Mandal, District, Medak
(Hyderabad) , C-21, RIICO Industrial Area, Sotanala, Tehsil Behroro, District, Alwar (Rajasthan) and Plot No. A4, SPICOT Industrial Are,
Perundarai, Erode District ,( Tamilnadu)
Nature of security
Cash Credit and Buyers Credit referred above are secured by hypothecation of Raw material, stock in process, finished goods, receivables, stores
and spares and charge on all current assets of the company & Personal gurantee of Indian directors. Loans are additionally secured by collateral
secrutiy of first charge on factory land and building at 314 & 316, Indurstrial estate, Rudraram Village, Patancheruvu Mandal, District, Medak
(Hyderabad) , C-21, RIICO Industrial Area, Sotanala, Tehsil Behroro, District, Alwar (Rajasthan) and Plot No. A4, SPICOT Industrial Are,
Perundarai, Erode District ,( Tamilnadu)
26
[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 Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
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 1,73,59,395 7,56,77,082 1,73,59,395 7,56,77,082
assets
Acquisitions through
business combinations 0 0 0 0
tangible assets
Depreciation tangible assets -4,90,66,163 -4,66,31,031 4,90,66,163 4,66,31,031
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Revaluation increase
0 0 0 0
(decrease) tangible assets
Disposals tangible assets
[Abstract]
0 0 0 0 0 0
through demergers
Disposals tangible assets,
0 0 22,29,218 0 22,29,218 0
others
Total disposals tangible
0 0 22,29,218 0 22,29,218 0
assets
Other adjustments tangible
assets [Abstract]
Increase (decrease) through
net exchange differences 0 0 0 0
tangible assets
0 0 0 0 0 0
assets, others
Total other adjustments
0 0 0 0 0 0
tangible assets
Total changes in tangible
-3,17,06,768 2,90,46,051 1,51,30,177 7,56,77,082 4,68,36,945 4,66,31,031
assets
Tangible assets at end of period 40,84,43,666 44,01,50,434 76,07,63,180 74,56,33,003 35,23,19,514 30,54,82,569
27

Classes of tangible assets [Axis] Land [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
tangible assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 7,14,492 7,14,492 7,14,492 7,14,492 0 0
28

Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 7,14,492 7,14,492 7,14,492 7,14,492 0 0
29

Classes of tangible assets [Axis] Buildings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 19,64,688 2,82,72,582 19,64,688 2,82,72,582
assets
tangible assets
Depreciation tangible assets -75,09,612 -66,11,582 75,09,612 66,11,582
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 22,29,218 0 22,29,218 0
others
0 0 22,29,218 0 22,29,218 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-55,44,924 2,16,61,000 -2,64,530 2,82,72,582 52,80,394 66,11,582
assets
30

Classes of tangible assets [Axis] Factory building [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 22,29,218 0 22,29,218 0
others
0 0 22,29,218 0 22,29,218 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-55,44,924 2,16,61,000 -2,64,530 2,82,72,582 52,80,394 66,11,582
assets
31

Classes of tangible assets [Axis] Factory building [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 22,29,218 0 22,29,218 0
others
0 0 22,29,218 0 22,29,218 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-55,44,924 2,16,61,000 -2,64,530 2,82,72,582 52,80,394 66,11,582
assets
32

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-1,96,07,298 94,85,517 40,32,505 3,27,12,701 2,36,39,803 2,32,27,184
assets
33

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-1,96,07,298 94,85,517 40,32,505 3,27,12,701 2,36,39,803 2,32,27,184
assets
34

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-1,96,07,298 94,85,517 40,32,505 3,27,12,701 2,36,39,803 2,32,27,184
assets
35

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 18,56,179 22,33,924 18,56,179 22,33,924
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-5,68,307 -6,63,982 18,56,179 22,33,924 24,24,486 28,97,906
assets
Tangible assets at end of period 76,81,479 82,49,786 3,21,34,133 3,02,77,954 2,44,52,654 2,20,28,168
36

01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-5,68,307 -6,63,982 18,56,179 22,33,924 24,24,486 28,97,906
assets
37

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-57,15,175 -58,00,747 0 0 57,15,175 58,00,747
assets
38

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-57,15,175 -58,00,747 0 0 57,15,175 58,00,747
assets
39

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-57,15,175 -58,00,747 0 0 57,15,175 58,00,747
assets
40

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
7,91,039 51,06,752 29,99,476 64,44,663 22,08,437 13,37,911
assets
Tangible assets at end of period 84,94,591 77,03,552 1,70,75,458 1,40,75,982 85,80,867 63,72,430
41

01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
7,91,039 51,06,752 29,99,476 64,44,663 22,08,437 13,37,911
assets
Tangible assets at end of period 84,94,591 77,03,552 1,70,75,458 1,40,75,982 85,80,867 63,72,430
42

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-13,25,645 73,148 26,89,774 35,66,285 40,15,419 34,93,137
assets
43

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-13,25,645 73,148 26,89,774 35,66,285 40,15,419 34,93,137
assets
44

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets -97,768 -97,768 97,768 97,768
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-97,768 -97,768 0 0 97,768 97,768
assets
Tangible assets at end of period 1,01,90,562 1,02,88,330 1,12,79,309 1,12,79,309 10,88,747 9,90,979
45

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Depreciation tangible assets -97,768 -97,768 97,768 97,768
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
-97,768 -97,768 0 0 97,768 97,768
assets
Tangible assets at end of period 1,01,90,562 1,02,88,330 1,12,79,309 1,12,79,309 10,88,747 9,90,979
46

Classes of tangible assets [Axis] Other tangible assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
3,61,310 -7,17,869 38,16,773 24,46,927 34,55,463 31,64,796
assets
47

Classes of tangible assets [Axis] Other tangible assets, others [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
Nature of other tangible assets NA NA NA NA NA NA
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
3,61,310 -7,17,869 38,16,773 24,46,927 34,55,463 31,64,796
assets
48

Classes of tangible assets [Axis] Other tangible assets, others [Member]
Carrying amount accumulated depreciation Accumulated depreciation and
Carrying amount [Member] Gross carrying amount [Member]
and gross carrying amount [Axis] impairment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
ELECTRICAL ELECTRICAL ELECTRICAL ELECTRICAL
Nature of other tangible assets NA NA
INSTALLATIONS INSTALLATIONS INSTALLATIONS INSTALLATIONS
[Abstract]
assets
tangible assets
Impairment loss
tangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
through demergers
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
tangible assets
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
tangible assets
3,61,310 -7,17,869 38,16,773 24,46,927 34,55,463 31,64,796
assets
49
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
[Member]
Owned and leased assets Owned and leased assets Assets held under lease
Sub classes of tangible assets [Axis]
[Member] [Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information
tangible assets [LineItems]
Depreciation method tangible assets SLM SLM SLM SLM SLM SLM
AS PER AS PER
Useful lives or depreciation rates
PROVIDED PROVIDED 0 0 0 0
tangible assets DATA DATA
Explanation on revaluation of fixed
assets [Abstract]
Additional depreciation on
revalued amount of tangible
0 0 0 0 0 0
assets disclosed separately if
material
Tangible assets carrying amount
0 0 0 0 0 0
of assets retired from active use
Tangible assets restrictions on
title [Abstract]
Tangible assets purchased on hire
0 0 0 0 0 0
purchase
Tangible assets jointly owned
by enterprise and accounted for 0 0 0 0 0 0
on pro rata basis
Expenditure incurred on account of
tangible assets in course of 0 0 0 0 0 0
construction or acquisition
Share tangible assets joint ventures,
0 0
net
50

Classes of tangible assets [Axis] Land [Member] Buildings [Member] Factory building [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
0 0 5 5 5 5
tangible assets
assets [Abstract]
0 0 0 0
material
0 0 0 0
title [Abstract]
0 0 0 0
purchase
by enterprise and accounted for 0 0 0 0
on pro rata basis
tangible assets in course of 0 0 0 0

Other plant and equipment
Classes of tangible assets [Axis] Factory building [Member] Plant and equipment [Member]
[Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
5 5 4.75 4.75 4.75 4.75
tangible assets
assets [Abstract]
0 0 0 0 0 0
material
0 0 0 0 0 0
title [Abstract]
0 0 0 0 0 0
purchase
on pro rata basis
51

Other plant and equipment
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
4.75 4.75 6.33 6.33 6.33 6.33
tangible assets
assets [Abstract]
0 0 0 0 0 0
material
0 0 0 0 0 0
title [Abstract]
0 0 0 0 0 0
purchase
on pro rata basis

Classes of tangible assets [Axis] Vehicles [Member] Motor vehicles [Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
5 5 5 5 5 5
tangible assets
assets [Abstract]
0 0 0 0 0 0
material
0 0 0 0 0 0
title [Abstract]
0 0 0 0 0 0
purchase
on pro rata basis
52

Computer equipments
[Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
6.33 6.33 6.33 6.33 16.21 16.21
tangible assets
assets [Abstract]
0 0 0 0 0 0
material
0 0 0 0 0 0
title [Abstract]
0 0 0 0 0 0
purchase
on pro rata basis

Classes of tangible assets [Axis] Computer equipments [Member] Leasehold improvements [Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
AS PER AS PER AS PER AS PER
16.21 16.21 PROVIDED PROVIDED PROVIDED PROVIDED
tangible assets DATA DATA DATA DATA
assets [Abstract]
0 0
material
0 0
title [Abstract]
0 0
purchase
by enterprise and accounted for 0 0
on pro rata basis
tangible assets in course of 0 0
53

Classes of tangible assets [Axis] Other tangible assets [Member] Other tangible assets, others [Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
9.5 9.5 9.5 9.5 9.5 9.5
tangible assets
assets [Abstract]
0 0 0 0 0 0
material
0 0 0 0 0 0
title [Abstract]
0 0 0 0 0 0
purchase
on pro rata basis

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on tangible assets explanatory [TextBlock]
Share tangible assets joint ventures, net 0 0
54
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
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
0 0 0 0
development
business combinations 5,42,500 78,15,388 5,42,500 78,15,388
intangible assets
intangible assets
Total additions to
5,42,500 78,15,388 5,42,500 78,15,388
intangible assets
Amortization intangible assets -38,99,176 -18,31,709 38,99,176 18,31,709
Impairment loss
loss intangible assets
intangible assets
0 0 0 0
(decrease) intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets through demergers
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Retirements of intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0 0 0
intangible assets, others
0 0 0 0 0 0
intangible assets
Total changes in intangible
-33,56,676 59,83,679 5,42,500 78,15,388 38,99,176 18,31,709
assets
Intangible assets at end of period 82,12,797 1,15,69,473 2,20,83,787 2,15,41,287 1,38,70,990 99,71,814
55

Classes of intangible assets [Axis] Computer software [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
[Abstract]
0 0 0 0
development
intangible assets
intangible assets
Total additions to
5,42,500 78,15,388 5,42,500 78,15,388
intangible assets
Impairment loss
intangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
0 0 0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0 0 0
0 0 0 0 0 0
intangible assets
-33,56,676 59,83,679 5,42,500 78,15,388 38,99,176 18,31,709
assets
56

Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
[Abstract]
0 0 0 0
development
intangible assets
intangible assets
Total additions to
5,42,500 78,15,388 5,42,500 78,15,388
intangible assets
Impairment loss
intangible assets
0 0 0 0
[Abstract]
0 0 0 0 0 0
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
0 0 0 0 0 0
assets
assets [Abstract]
intangible assets
Other adjustments
0 0 0 0 0 0
0 0 0 0 0 0
intangible assets
-33,56,676 59,83,679 5,42,500 78,15,388 38,99,176 18,31,709
assets
57
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets
[Member]
Internally generated and other Internally generated and other
Internally generated intangible
Sub classes of intangible assets [Axis] than internally generated than internally generated
assets [Member]
intangible assets [Member] intangible assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
intangible assets [LineItems]
Useful lives or amortization rates
5 5 5 5 5 5
intangible assets
Description of amortization method
SLM SLM SLM SLM SLM SLM
used
Intangible assets restrictions on
title [Abstract]
Carrying amount of intangible
0 0 0 0 0 0
assets restrictions on title
Carrying amount of intangible
0 0 0 0 0 0
assets pledged as security
Contractual commitments for
acquisition of intangible 0 0 0 0 0 0
assets

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on intangible assets explanatory [TextBlock]
Aggregate amount of research and development expenditure recognised as
0 0
expense
Share intangible assets joint ventures, net 0 0
[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] NonTradeinvestment
01/04/2019
to
31/03/2020
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [LineItems]
Other non-current
Type of non-current investments investments
Class of non-current investments Other investments
Long term Non-Trade
Nature of non-current investments Investment
Non-current investments 0
MYK Tolls Private
Name of body corporate in whom investment has been made Limited
Details of non-current investment made in partnership firms [Abstract]
Details of capital of partnership firm [Abstract]
Total capital of partnership firm 0
Details of share of each partner in capital of partnership firm 0
58

31/03/2021 31/03/2020
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
Share non-current investments joint ventures 0 0
[200500] Notes - Current investments

31/03/2021 31/03/2020
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
Share current investments joint ventures 0 0
[200600] Notes - Subclassification and notes on liabilities and assets
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[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 48,62,50,627 43,76,39,966 47,71,38,804 42,38,95,507
Allowance for bad and doubtful debts 91,11,823 1,37,44,459 0 0
Total trade receivables 47,71,38,804 42,38,95,507 47,71,38,804 42,38,95,507
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 0 0
Total trade receivables due by
directors, other officers or 0 0
others
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Trade receivables due by firms in
0 0
which any director is partner
Trade receivables due by private
companies in which any director 0 0
is director
Trade receivables due by private
companies in which any director 0 0
is member
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
59
Subclassification of trade receivables [Table] ..(2)

Classification of assets based on security [Axis] Doubtful [Member]
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [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 91,11,823 1,37,44,459
Allowance for bad and doubtful debts 91,11,823 1,37,44,459
Total trade receivables 0 0
Details of trade receivables due by directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 0 0
Total trade receivables due by directors, other officers or others 0 0
Details of trade receivables due by firms or companies in which any
director is partner or director [Abstract]
Trade receivables due by firms in which any director is partner 0 0
Trade receivables due by private companies in which any director is
0 0
director
Trade receivables due by private companies in which any director is
0 0
member
Total trade receivables due by firms or companies in which any
0 0
director is partner or director
60
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provisions for employee benefits
[Abstract]
Provision gratuity 27,10,494 3,12,82,955 0 0
Provision leave encashment 2,29,97,890 1,45,86,103 0 0
Provision pension 0 0 0 0
Provision employee insurance scheme 0 0 0 0
Provision other employee related
0 0 79,34,570 71,18,371
liabilities
Total provisions for employee benefits 2,57,08,384 4,58,69,058 79,34,570 71,18,371
Provision for corporate tax [Abstract]
Provision for current tax 0 0 0 0
Provision for wealth tax 0 0 0 0
Provision for fringe benefit tax 0 0 0 0
Provision for other tax 0 0 84,08,714 0
Provision for corporate dividend tax 0 0 0 0
Total provision for corporate tax 0 0 84,08,714 0
Provision for proposed dividend [Abstract]
Provision for proposed equity dividend
[Abstract]
Provision for proposed equity
0 0 0 0
interim dividend
Provision for proposed equity final
0 0 0 0
dividend
Provision for proposed equity
0 0 0 0
special dividend
Total provision for proposed equity
0 0 0 0
dividend
Provision for proposed preference
dividend [Abstract]
0 0 0 0
interim dividend
0 0 0 0
final dividend
0 0 0 0
special dividend
Total provision for proposed
0 0 0 0
preference dividend
Total provision for proposed dividend 0 0 0 0
Provision for statutory liabilities 0 0 0 0
CSR expenditure provision 0 0 0 0
Provision for abandonment cost 0 0 0 0
Other provisions 0 0 0 0
Total provisions 2,57,08,384 4,58,69,058 1,63,43,284 71,18,371
61
Loans and advances [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Loans advances given suppliers
Classification of loans and advances [Axis] Security deposits [Member]
[Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 98,60,854 1,34,42,845 6,20,68,120 4,09,21,764
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 98,60,854 1,34,42,845 6,20,68,120 4,09,21,764
Details of loans and advances due by
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Loans and advances due by others 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]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Loans and advances due by private
companies in which any director is 0 0 0 0
director
Loans and advances due by private
companies in which any director is 0 0 0 0
member
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
62
Loans and advances [Table] ..(2)

Classification of loans and advances [Axis] Other deposit assets [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2021 31/03/2020
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 1,57,47,141 78,87,616
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 1,57,47,141 78,87,616
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Loans and advances due by others 0 0
Total loans and advances due by directors, other officers or others 0 0
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Loans and advances due by firms in which any director is partner 0 0
Loans and advances due by private companies in which any director is
0 0
director
Loans and advances due by private companies in which any director is member 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 20,92,36,693 18,31,88,666 9,99,88,713 9,04,17,231
Valued at Lower of Valued at Lower of Valued at Lower of Valued at Lower of
Mode of valuation Cost or NRV Cost or NRV Cost or NRV Cost or NRV

Classification of inventories [Axis] Finished goods [Member] Other inventories [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Inventories 7,34,58,959 6,95,16,912 3,57,89,021 2,32,54,523
Valued at Lower of Valued at Lower of Valued at Lower of Valued at Lower of
Mode of valuation Cost or NRV Cost or NRV Cost or NRV Cost or NRV
Packing Packing
Materials,Finished Materials,Finished
goods - Trade and goods - Trade and
Nature of other inventories after adjustment of after adjustment of
provision for Non provision for Non
moving stock moving stock
63

Classification of inventories [Axis] Other inventories, others [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Inventories 3,57,89,021 2,32,54,523
Valued at Lower of Valued at Lower of
Mode of valuation Cost or NRV Cost or NRV
Packing Packing
Materials,Finished Materials,Finished
goods - Trade and goods - Trade and
Nature of other inventories after adjustment of after adjustment of
provision for Non provision for Non
moving stock moving stock
64

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Gross amount due to customers for contract work, non-current 0 0
Others long-term, others 4,01,24,694 3,52,50,508
Total others, long-term 4,01,24,694 3,52,50,508
Total other long-term liabilities 4,01,24,694 3,52,50,508
Share other long-term liabilities joint ventures 0 0
Share provisions joint ventures 0 0
Current maturities of long-term debt 0 0
Current maturities of finance lease obligations 0 0
Interest accrued but not due on borrowings 0 0
Interest accrued and due on borrowings 0 0
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Income received in advance 0 0
Unpaid dividends 0 0
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Withholding taxes payable 0 0
Service tax payable 0 0
VAT payable 0 0
Excise duty payable 0 0
Taxes payable current tax 0 0
Taxes payable wealth tax 0 0
Taxes payable sales tax 0 0
Taxes payable other tax 0 0
Accrued expenses payable 0 0
Security deposits refundable, current 0 0
Customer deposits refundable, current 0 0
Other deposits refundable, current 0 0
Total deposits refundable current 0 0
Gross amount due to customers for contract work, current 0 0
Public deposit payable, current 0 0
Total other payables, current 0 0
Derivative liabilities 0 0
Advance received against contracts 0 0
Advance received from customers 2,51,20,866 2,33,00,329
Other advance received 0 0
Bills payable acceptances 0 0
Retention money payable 0 0
Accrued salary payable 0 0
Accrued payroll liabilities, other 0 0
Short-term employee related liabilities 6,75,19,791 4,74,64,463
Contribution to provident fund scheme 0 0
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 39,34,98,997 25,60,25,254
Total other current liabilities 48,61,39,654 32,67,90,046
Share other current liabilities joint ventures 0 0
Share long-term loans and advances joint ventures 0 0
Share short-term loans and advances joint ventures 0 0
Share long-term trade receivables joint ventures 0 0
Gross amount due from customers for contract work, non-current 0 0
Other non-current assets, others 0 0
Total other non-current assets 0 0
Share other non-current assets joint ventures 0 0
Share inventories joint ventures 0 0
65
Aggregate amount of trade receivables outstanding for period

0 0
exceeding six months
Share trade receivables joint ventures 0 0
Fixed deposits with banks 174,06,75,488 68,21,82,329
Other deposits with banks 0 0
Deposit repayment reserve account with banks 0 0
Other balances with banks 70,37,512 96,75,970
Total balance with banks 174,77,13,000 69,18,58,299
Cheques, drafts on hand 0 0
Cash on hand 13,36,586 6,71,881
Others 0 0
Total cash and cash equivalents 174,90,49,586 69,25,30,180
Other bank balances 0 0
Total cash and bank balances 174,90,49,586 69,25,30,180
Earmarked balances with banks 0 0
Balances held with banks to extent held as margin money 0 0
Balances held with banks to extent held as security against
0 0
borrowings
Balances held with banks to extent held as guarantees 0 0
Balances held with banks to extent held against other
0 0
commitments
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Share cash and cash equivalents joint ventures 0 0
Unbilled revenue 0 0
Unamortised premium of forward contracts 0 0
Other unamortised expenses 0 0
Gross amount due from customers for contract work, current 0 0
Dividend receivable, subsidiaries 0 0
Dividend receivable, others 0 0
Total dividend receivable 0 0
Interest receivable 0 0
Derivative assets 0 0
Tangible assets held for sale 0 0
Other current assets, others 79,39,381 1,05,08,639
Total other current assets 79,39,381 1,05,08,639
Share other current assets joint ventures 0 0
66
[200700] Notes - Additional disclosures on balance sheet

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of additional balance sheet notes explanatory [TextBlock]
Claims against company not acknowledged as debt 0 0
Guarantees 0 0
Other money for which company is contingently liable 0 0
Total contingent liabilities 0 0
Estimated amount of contracts remaining to be executed on
0 0
capital account and not provided for
Uncalled liability on shares and other investments partly paid 0 0
Other commitments 0 0
Total commitments 0 0
Nature of other commitments 0
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Amount of dividends proposed to be distributed to preference
0 0
shareholders
Amount of per share dividend proposed to be distributed to
[INR/shares] 0 [INR/shares] 0
preference shareholders
Arrears of fixed cumulative dividends on preference shares 0 0
Percentage of proposed dividend 0.00% 0.00%
Outstanding unutilised amounts received in respect of issue of
0 0
securities for specific purpose
Amount of unutilised amounts invested 0 0
Amount each member undertakes to contribute as per
memorandum of association in case of companies limited 0 0
by guarantee having share capital
Amount each member undertakes to contribute as per
memorandum of association in case of companies limited 0 0
by guarantee not having share capital
Financial effect of deviation from accounting standards balance sheet 0 0
Percentage of share capital held by foreign company 0.00% 50.00%
Value of share capital held by foreign company 17,57,380 17,57,380
Percentage of paid-up capital held by foreign holding company and
0.00% 50.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
17,57,380 17,57,380
with its subsidiaries
Amount of provisions to be made on account of income reversal and
0 0
non-performing assets remaining unrealised
Cumulative amount provided till previous year 0 0
Amount provided in current year 0 0
Balance amount to be provided 0 0
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
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 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
67
Amount of share application money repaid returned back during year 0 0

Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Disclosure of whether all assets and liabilities are registered with
Yes Yes
company
Amount of sweat equity shares issued 0 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Whether audit of cost records of company has been mandated
No No
under Rules specified in SN 1
Net worth of company 214,72,44,049 122,86,81,739
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Investment in subsidiary companies 0 0
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
0 0
(IEPF)
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
Number of shareholders to whom shares are allotted under private
0 0
placement during period
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of accounting policies, change in accounting policies and Textual information (10) Textual information (11)
changes in estimates explanatory [TextBlock] [See below] [See below]
Changes in accounting estimate and accounting policy explanatory
[TextBlock]
Amount of changes in accounting estimate having material effect in
0 0
current period
Amount of changes in accounting estimate having material effect in
0 0
subsequent period
68
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1. Corporate information
MYK LATICRETE INDIA PRIVATE LIMITED (`the Company`) is a manufacturing company, which manufactures Tile and Stone installation
& Lata finish products used by the different civil construction industries.
2. Basis of preparation
These financial statements are prepared in accordance with Generally Accepted Accounting Principles under historical cost convention on the
accrual basis concept. GAAP comprises accounting standards as prescribed under sec 133 of Companies Act,2013 read with Rule 7 of companies
(Accounts) Rules, 2014 (to the extent notified).The financial statements have been prepared on an accrual basis and under the historical cost
convention. The accounting policies adopted in the preparation of financial statements are consistent with those of previous year.
The accounting policies adopted in the preparation of these financial statements are consistent with those of the previous year.
2.1 Summary of significant accounting policies
i.Use of Estimates
The preparation of financial statements in conformity with Indian GAAP requires estimates and assumptions to be made that affect the reported
amounts of assets and liabilities on the date of financial statements make estimates and assumptions that affect the reported balances of assets and
liabilities on the date of the financial statements and reported amounts of income and expenses during the reporting period. Although these
estimates are based on the management`s best knowledge of current events and actions, uncertainty about these assumptions and estimates could
result in outcomes different from the estimates. Difference between actual results and estimates are recognized in the period in which the results
are known or materialize. Estimates and underlying assumptions are reviewed on an ongoing basis. Any revision to accounting estimates is
recognized prospectively in the current and future periods.
ii. Own Fixed Assets
Fixed Assets (whether Tangible or Intangible) are stated at cost net of recoverable taxes and includes amounts added on revaluation, less
accumulated depreciation and impairment loss, if any. All costs, including financing costs till commencement of commercial production, net
charges on foreign exchange contracts and adjustments arising from exchange rate variations attributable to the fixed assets are capitalized.
iii. Impairment of Assets
The carrying amount of assets are reviewed at each balance sheet date, if there is an indication of impairment based on internal and external
factors. An asset is treated as impaired when the carrying cost of the asset exceeds its recoverable amount. An asset`s recoverable amount is the
higher of an assets net selling price and 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. Net selling price is the amount obtainable from sale of the asset in an
arm`s length transaction between knowledgeable, willing parties, less the costs of disposal.
An impairment loss, if any, is charged to the Statement of Profit and Loss in the year in which the asset is identified as impaired. Impairment loss
recognized in prior years is reversed when there is an indication that impairment loss recognized for the asset no longer exists or has decreased.
iv. Leased Assets
69
Assets acquired under Leases, where the Company has substantially all the risks and rewards of ownership, are classified as finance leases. Such
leases are capitalized at the inception of the lease at lower of the fair value or the present value of the minimum lease payments and a liability is
created for an equivalent amount. Each lease rental paid is allocated between the liability and the interest cost, so as to obtain a constant periodic
rate of interest on the outstanding liability for each period.
v.Borrowing Costs
Borrowing costs that are attributable to the acquisition or construction of a qualifying asset are capitalized as part of the cost of such asset till such
time the asset is ready for its intended use. A qualifying asset is an asset that necessarily takes a substantial period of time to get ready for its
intended use. All other borrowing costs are recognized as an expense in the period in which they are incurred. Borrowing cost consists of interest
expense and other financial costs incurred in connection with borrowing of funds.
vi.Depreciation and Amortization
Depreciation on Tangible Fixed Assets is provided on straight line method, pro rata to the period of use, at the rates specified in Schedule II of the
Companies Act, 2013and on Intangible Assets are based on the useful lives of the assets as estimated by the management.
i) Leasehold assets are amortized at rate based on the remaining period of lease or rate specified in Schedule II of the Act, whichever
is higher.
ii) All individual assets costing Rs.10,000/- or less are fully depreciated in the year of purchase.
iii) The residual value of each of the asset has been adopted as Nil.
Foreign Currency Transactions
i. Transactions denominated in foreign currency are recorded at the exchange rate prevailing on the date of the
transaction or that approximates the actual rate at the date of the transaction. Monetary assets and liabilities denominated, in foreign currency at
the Balance sheet date are translated at year-end rates.
ii. In case of forward exchange contracts, the difference between the forward exchange rate and the exchange rate at the
inception of contract is recognized as expense or income over the life of the contract.
iii. Exchange difference including premium or discount on forward exchange contracts, relating to borrowed funds,
liabilities and commitments in foreign currency for acquisition of fixed assets, arising till the assets are ready for their intended use, are adjusted
to cost of fixed assets. Any other exchange difference either on settlement or translation is recognized in the Statement of Profit and Loss.
vii. Investments
Investments, that are intended to be held for not more than one year, are classified as current investments. All other investments are classified as
long term investments / non-current investments. Long-term investments are carried at cost after deducting provisions made, if any, for
diminution in value of investments other than temporary, determined separately for each individual investment. Current investments are carried at
lower of cost and fair value determined for each category of investments.
viii. Inventories
Items of inventories are measured at lower of cost and net realizable value after providing for obsolescence, if any. Cost of inventories comprises
of cost of purchase, cost of conversion and other costs including manufacturing overheads incurred in bringing them to their respective present
location and condition. Cost of raw materials, process chemicals, stores and spares, packing materials, trading and other products are determined
70
on weighted average basis. By-products are valued at net realizable value. WIP, Finished Goods are valued at lower of cost and NRV. Finished
71
goods and WIP cost includes cost of conversion and other cost incurred in bringing the inventories to their present location and conditions. Cost
of inventories is computed on weighted average basis. Net realizable value is the estimated selling price in the ordinary course of business less
applicable variable selling expenses.
ix. Revenue Recognition
Revenue is recognized to the extent that it is probable that the economic benefit will flow to the Company and the revenue can be reliably
measured. Sales are recognized on transfer of significant risks and rewards of ownership of the goods to the buyer. Sales are net of GST,Sales
Tax, VAT, trade discounts, rebates and returns but include excise duty.
x. Employee Benefits
Defined Contribution Plan
These comprise of contributions to employees` provident fund with the government and certain state plans like Employees` State Insurance and
Employees` Pension Scheme. The Company`s payments to the defined contribution plans are recognized as an expense during the period in
which the employees perform the services that the payment covers.
Defined Benefit Plan
Gratuity for employees is covered under a scheme of Life Insurance Corporation of India and contributions in respect of such scheme are
recognized in the Profit and Loss Account. The liability as at the Balance Sheet date is provided for based on the actuarial valuation using
Projected Unit Credit Method at balance sheet date, carried out by an independent actuary. Obligation is measured at the present value of
estimated future cash flows using a discount rate. Actuarial Gains and Losses comprise experience adjustments and the effect of changes in the
actuarial assumptions and are recognized immediately in the Profit and Loss Account as income or expense.
The Company has introduced Leave Encashment for employees during this year. The liability for Leave Encashment as at the Balance Sheet date
is provided for based on the actuarial valuation using Projected Unit Credit Method at balance sheet date, carried out by an independent actuary.
Obligation is measured at the present value of estimated future cash flows using a discount rate. Actuarial Gains and Losses comprise experience
adjustments and the effect of changes in the actuarial assumptions and are recognized immediately in the Profit and Loss Account as income or
expense.
xi. Earnings per Share
72
The earnings considered in ascertaining the Company`s Earnings per Share (EPS) comprise of the net profit after tax less dividend (including
dividend distribution tax) on preference shares. The number of shares used for computing the basic EPS is the weighted average number of
shares outstanding during the year.
xii. Taxes on Income
Income Tax expenses comprise current tax and deferred tax charge or credit.
Current Tax is measured on the basis of estimated taxable income for the current accounting period in accordance with the provisions of the
Income-tax Act, 1961.
Deferred Tax reflects the impact of timing difference between accounting income and taxable income during the current year and reversal of
timing differences for the earlier years. Deferred tax charge or credit and corresponding deferred tax liabilities or assets are measured using the
tax rates and laws enacted or substantively enacted as on the balance sheet date. Deferred tax assets are recognized and carried forward only to the
extent that there is reasonable certainty, except for carried forward losses and unabsorbed depreciation which is recognized based on virtual
certainty, that the assets will be realized in future.
xiii. Provisions
A provision is recognized when an enterprise has a present obligation as a result of a past event and it is probable that an outflow of resources will
be required to settle the obligation, in respect of which a reliable estimate can be made. Provisions, other than employee benefits, are not
discounted to their present value and are determined based on management estimate required to settle the obligation at the Balance Sheet date.
xiv. Expenditure
Expenses are net of taxes recoverable, where applicable.
29. Contingencies
Obligations which are material and whose future outcome cannot be ascertained with reasonable certainty are treated as contingent and, to the
extent not provided for, are disclosed by way of notes on the accounts.
Contingent Liabilities not provided for on account of
Particulars 31st March 2021 (Rs.) 31st March 2020 (Rs.)
Bank Guarantees 12,96,150 12,000
EPCG availed against Imported Equipment 56,92,602 1,10,99,817
73
Pending litigation regarding Excise Duty 2,08,48,197 2,08,48,197
LBT pending NMMC 23,77,844 23,77,844
Pending Order with NAA 1,18,33,987 0
UP State sale tax 2,28,731 0
30.Operating Leases:
The Company`s significant leasing arrangements are in respect of operating leases for premises that are cancellable in nature. The lease rentals
under such agreements are recognized in the Statement of Profit and Loss as per the terms of the lease.
31.Auditor`s Remuneration and Expenses
Audit Fees 3,60,000 3,60,000
Tax Audit 40,000 40,000
32.Value of Imports on C.I.F. Basis
Raw Materials 28,95,87,028 25,18,78,427
33.Expenditure in Foreign Currency
74
Particulars 31st March 2021 (Rs.) 31st March 2020(Rs.)
Travel 0 27,18,338
Royalty 2,00,64,903 2,07,72,818
34. Earnings in Foreign Currency
Export Sales 75,03,504 3,43,71,622
Training Charges 2,11,43,601 2,11,82,251
35.Employee Benefits:
The employee`s benefits provided by the company as required under Accounting Standard 15
(Revised) are as under:-
i) Gratuity: Gratuity is paid to all employees on retirement/separation based on the number of years of service. The scheme is funded by the
company and is managed by a separate trust through LIC
ii) Long Service Benefits: Long Service Benefits payable to the employees are as under
Sl.No Particulars Amount(Rs)
75
1 Employee Service for more than 5yrs 10,000
Other Disclosures as required under AS - 15 (Revised) on `Employee Benefits`, in respect of defined benefit obligations are as under:
I. Gratuity :
a) Results of Valuation:
Sl.No Particulars Amount (Rs)
1 Current Service Cost 0
2 Non-Current Service Cost 5,37,99,177
b) Actuarial Assumptions:
As on
Sl.No Description
31.03.2021
1 Rate of Interest 6.53% p.a.
2 Salary Escalation 8% p.a.
76
3 Rate of exit due to reasons other than death or retirement 14.57% p.a.
4 Rate of return on plan assets 7.25% p.a.
5 Retirement age 60 years
II. Leave Encashment :
Results of Valuation:
1 Current Service Cost 47,50,121
36.Related Party Disclosures
Names of the related parties and description of relationship
Relationship Name of the Parties
P. Muni Krishna
Key Management Personnel
Y. Muralidhar
Y. Kirthi Krishna
Relative of Key Management Personnel
P. Yashwanth Krishna
MYK Tools India Private Limited

Subsidiary MYK Laticrete Building Materials Private
77
Limited.
MYK Arment Private Ltd
Parasakti Cement Industries Ltd
Bemci Industries Pvt Ltd
Turbovent Industries Private Ltd

Enterprise in which Key Management Personnel or their relative have significant
influence
Laticrete South East Asia Pte Ltd
Laticrete (Malaysia) SDN BHD
Laticrete Philippines, Inc
Laticrete RAK Co. LLC
Joint Venture Laticrete International Inc.
Summary of transactions with the above related parties are as follows:
Amt in Rupees
Nature of Transaction FY 2020-2021 FY 2019-2020
Purchase of Goods
Parasakti Cement Industries Limited 4,78,84,305 4,06,08,188
MYK Arment Private Limited 19,14,66,129 14,84,35,319
Bemci Industries Pvt Ltd 9,42,260 30,65,497
Laticrete International Inc, USA 0 59,865
Turbovent Industries Private Limited 9,90,610 40,21,190
Sale of Goods
MYK Arment Private Limited 6,77,35,153 5,96,69,289
78
Laticrete South East Asia Pte Ltd 1,62,818 13,15,200
Laticrete (Malaysia) SDN BHD 9,89,910 4,26,238
Laticrete Philippines, Inc 0 1,54,000
Laticrete RAK Co. LLC. (sample Invoice)

0 14,065
Remuneration to Key Management Personnel
Mr. Muralidhar Yadama 2,54,82,900 2,21,58,600
Mr. P. Muni Krishna (Directors Sitting Fees) 0 1,500
Mr. Erno De Bruijn (Directors Sitting Fees) 0 1000
Mr.Faisal Saleem (Directors Sitting Fees) 0 2,000
Mr.David Allen Rothberg (Directors Sitting Fees) 0 500
Commission to Key Management Personnel
Mrs. Y. Kirthi Krishna (Directors Sitting Fees) 0 2,000
Joint Venture - Royalty
Laticrete International Inc, USA 2,00,64,903 2,07,72,818
79
Training Charges Received
37. Letters are issued to parties seeking confirmation of balances outstanding in the books of accounts.It is also
mentioned that in case no confirmations is received beforestipulated date the balance indicated shall be treated as confirmed. Confirmation
lettershave been received in a few cases wherein, no adverse communication was noted from any party.
38. EARNINGS PER SHARE:
Previous
Particulars Current Year
Year
2020-2021 2019-2020
(Rs.) (Rs.)
91,07,40,141 86,39,81,899
Net profit after tax as per profit and loss account (Rs.)
Weighted average number of equity shares outstanding during the period/year for diluted
35,14,760 38,90,990
earnings per share (No.)
Basic earnings per share (Rs.) 259.12 222.05
Diluted earnings per share (Rs.) 259.12 222.05
Nominal value of share (Rs.) 10.00 10.00
80
39. Previous year`s figures have been regrouped/reclassified to conform to Current year`s classification.
40. COVID-19isaninfectiousdiseasecausedbythemostrecentlydiscoveredcoronavirus,SARS-CoV-2. InMarch2020,

theWorldHealthOrganizationdeclaredCOVID-19apandemic.
TheGovernmentofIndiadeclaredalockdownon23rdMarch2020inthelightoftheoutbreakof COVID-19,on
accountofwhichtheCompanysuspendeditsoperationsfrom23rdMarch2020.The Companyhasbeentaking
variousprecautionarymeasurestoprotectitsemployeesandtheir familiesfromtheCOVID-19pandemic. Operationshavebeenresumedpartially
,subsequenttothe yearend,from8thMay2020,whereintheCompanyhastaken allnecessarysafetymeasuresaslaid
downbythegovernmentforthepurpose.
In assessing the recoverability of receivables and other financial assets, the Company has considered internal and external information upto
the date of approval of these financial statements. The impact of the global health pandemic may be different from that of estimated as at
the date of approval of these financial statements and the Company will continue to closely monitor any material changes to future economic
conditions.
For C.Ramachandram& Co. For and on behalf of the Board
Firm No.002864S
D.Premnath Y.MURALIDHARY.KIRTHI KRISHNA
Partner Managing DirectorDirector
81
Membership No.207133 DIN:00034952 DIN:00505766
Date:
Place: Hyderabad
82
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
1. Corporate information
MYK LATICRETE INDIA PRIVATE LIMITED ('the Company') is a manufacturing company, which manufactures Tile and Stone installation &
Lata finish products used by the different civil construction industries.
2. Basis of preparation
These consolidated financial statements are prepared in accordance with Generally Accepted Accounting Principles under historical cost
convention on the accrual basis concept. GAAP comprises accounting standards as prescribed under sec 133 of Companies Act,2013 read with
Rule 7 of companies (Accounts) Rules, 2014 (to the extent notified).The consolidated financial statements have been prepared on an accrual basis
and under the historical cost convention. The accounting policies adopted in the preparation of consolidated financial statements are consistent
with those of previous year.
The accounting policies adopted in the preparation of these consolidated financial statements are consistent with those of the previous year.
2.1 Summary of significant accounting policies
i. Use of Estimates
The preparation of consolidated financial statements in conformity with Indian GAAP requires estimates and assumptions to be made that affect
the reported amounts of assets and liabilities on the date of consolidated financial statements make estimates and assumptions that affect the
reported balances of assets and liabilities on the date of the consolidated financial statements and reported amounts of income and expenses
during the reporting period. Although these estimates are based on the management's best knowledge of current events and actions, uncertainty
about these assumptions and estimates could result in outcomes different from the estimates. Difference between actual results and estimates are
recognized in the period in which the results are known or materialize. Estimates and underlying assumptions are reviewed on an ongoing basis.
Any revision to accounting estimates is recognized prospectively in the current and future periods.
ii. Own Fixed Assets
Fixed Assets (whether Tangible or Intangible) are stated at cost net of recoverable taxes and includes amounts added on revaluation, less
accumulated depreciation and impairment loss, if any. All costs, including financing costs till commencement of commercial production, net
charges on foreign exchange contracts and adjustments arising from exchange rate variations attributable to the fixed assets are capitalized.
iii. Impairment of Assets
The carrying amount of assets are reviewed at each balance sheet date, if there is an indication of impairment based on internal and external
factors. An asset is treated as impaired when the carrying cost of the asset exceeds its recoverable amount. An asset's recoverable amount is the
higher of an assets net selling price and 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. Net selling price is the amount obtainable from sale of the asset in an
arm's length transaction between knowledgeable, willing parties, less the costs of disposal.
An impairment loss, if any, is charged to the Statement of Profit and Loss in the year in which the asset is identified as impaired. Impairment loss
recognized in prior years is reversed when there is an indication that impairment loss recognized for the asset no longer exists or has decreased.
iv. Leased Assets
83
Assets acquired under Leases, where the Company has substantially all the risks and rewards of ownership, are classified as finance leases. Such
leases are capitalized at the inception of the lease at lower of the fair value or the present value of the minimum lease payments and a liability is
created for an equivalent amount. Each lease rental paid is allocated between the liability and the interest cost, so as to obtain a constant periodic
rate of interest on the outstanding liability for each period.
v. Borrowing Costs
vi. Depreciation and Amortization
Depreciation on Tangible Fixed Assets is provided on straight line method, pro rata to the period of use, at the rates specified in Schedule II of the
Companies Act, 2013and on Intangible Assets are based on the useful lives of the assets as estimated by the management.
i) Leasehold assets are amortized at rate based on the remaining period of lease or rate specified in Schedule II of the Act, whichever is
higher.
ii) All individual assets costing Rs.10,000/- or less are fully depreciated in the year of purchase.
iii) The residual value of each of the asset has been adopted as Nil.
Foreign Currency Transactions
i. Transactions denominated in foreign currency are recorded at the exchange rate prevailing on the date of the transaction or that
approximates the actual rate at the date of the transaction. Monetary assets and liabilities denominated, in foreign currency at the Balance sheet
date are translated at year-end rates.
ii. In case of forward exchange contracts, the difference between the forward exchange rate and the exchange rate at the inception of
contract is recognized as expense or income over the life of the contract.
iii. Exchange difference including premium or discount on forward exchange contracts, relating to borrowed funds, liabilities and
commitments in foreign currency for acquisition of fixed assets, arising till the assets are ready for their intended use, are adjusted to cost of fixed
assets. Any other exchange difference either on settlement or translation is recognized in the Statement of Profit and Loss.
vii. Investments
Investments, that are intended to be held for not more than one year, are classified as current investments. All other investments are classified as
long term investments / non-current investments. Long-term investments are carried at cost after deducting provisions made, if any, for
diminution in value of investments other than temporary, determined separately for each individual investment. Current investments are carried at
lower of cost and fair value determined for each category of investments.
viii. Inventories
Items of inventories are measured at lower of cost and net realizable value after providing for obsolescence, if any. Cost of inventories comprises
of cost of purchase, cost of conversion and other costs including manufacturing overheads incurred in bringing them to their respective present
location and condition. Cost of raw materials, process chemicals, stores and spares, packing materials, trading and other products are determined
on weighted average basis. By-products are valued at net realizable value. WIP, Finished Goods are valued at lower of cost and NRV. Finished
84
goods and WIP cost includes cost of conversion and other cost incurred in bringing the inventories to their present location and conditions. Cost
of inventories is computed on weighted average basis. Net realizable value is the estimated selling price in the ordinary course of business less
applicable variable selling expenses.
ix. Revenue Recognition
Tax, VAT, trade discounts, rebates and returns but include excise duty .
x. Employee Benefits
Defined Contribution Plan
These comprise of contributions to employees' provident fund with the government and certain state plans like Employees' State Insurance and
Employees' Pension Scheme. The Company's payments to the defined contribution plans are recognized as an expense during the period in which
the employees perform the services that the payment covers.
Defined Benefit Plan
Gratuity for employees is covered under a scheme of Life Insurance Corporation of India and contributions in respect of such scheme are
recognized in the Profit and Loss Account. The liability as at the Balance Sheet date is provided for based on the actuarial valuation using
Projected Unit Credit Method at balance sheet date, carried out by an independent actuary. Obligation is measured at the present value of
estimated future cash flows using a discount rate. Actuarial Gains and Losses comprise experience adjustments and the effect of changes in the
actuarial assumptions and are recognized immediately in the Profit and Loss Account as income or expense.
The Company has introduced Leave Encashment for employees during this year. The liability for Leave Encashment as at the Balance Sheet date
is provided for based on the actuarial valuation using Projected Unit Credit Method at balance sheet date, carried out by an independent actuary.
Obligation is measured at the present value of estimated future cash flows using a discount rate. Actuarial Gains and Losses comprise experience
adjustments and the effect of changes in the actuarial assumptions and are recognized immediately in the Profit and Loss Account as income or
expense.
xi. Earnings per Share
The earnings considered in ascertaining the Company's Earnings per Share (EPS) comprise of the net profit after tax less dividend (including
dividend distribution tax) on preference shares. The number of shares used for computing the basic EPS is the weighted average number of
shares outstanding during the year.
xii. Taxes on Income
Income Tax expenses comprise current tax and deferred tax charge or credit.
Current Tax is measured on the basis of estimated taxable income for the current accounting period in accordance with the provisions of the
Income-tax Act, 1961.
Deferred Tax reflects the impact of timing difference between accounting income and taxable income during the current year and reversal of
timing differences for the earlier years. Deferred tax charge or credit and corresponding deferred tax liabilities or assets are measured using the
85
tax rates and laws enacted or substantively enacted as on the balance sheet date. Deferred tax assets are recognized and carried forward only to the
extent that there is reasonable certainty, except for carried forward losses and unabsorbed depreciation which is recognized based on virtual
certainty, that the assets will be realized in future.
xiii. Provisions
xiv. Expenditure
Expenses are net of taxes recoverable, where applicable.
29. Contingencies
86
Obligations which are material and whose future outcome cannot be ascertained with reasonable certainty are treated as contingent and, to the
extent not provided for, are disclosed by way of notes on the accounts.
Contingent Liabilities not provided for on account of
Particulars 31stMarch 2020 (Rs.) 31stMarch 2019 (Rs.)
Bank Guarantees 0.00 12,000
EPCG availed against Imported Equipment 94,45,616 94,45,616
Pending litigation regarding Excise Duty 2,73,37,245 2,10,54,929
30.Operating Leases:
The Company's significant leasing arrangements are in respect of operating leases for premises that are cancellable in nature. The lease rentals
under such agreements are recognized in the Statement of Profit and Loss as per the terms of the lease.
31.Auditor's Remuneration and Expenses
Audit Fees 3,71,800 2,00,000
Tax Audit 40,000 40,000
32.Value of Imports on C.I.F. Basis
Capital Goods 0.00 13,42,778
Raw Materials 25,18,78,427 28,64,91,857
87
33.Expenditure in Foreign Currency
Particulars 31stMarch 2020 (Rs.) 31stMarch 2019(Rs.)
Travel 27,18,338 11,95,994
Royalty 2,07,72,818 1,81,21,717
34. Earnings in Foreign Currency
Export Sales 3,43,71,622 6,02,76,260
Training Charges 2,11,82,251 2,68,63,126
35.Employee Benefits:
The employee's benefits provided by the company as required under Accounting Standard 15
(Revised) are as under:-
i) Gratuity: Gratuity is paid to all employees on retirement/separation based on the number of years of service. The scheme is funded by the
company and is managed by a separate trust through LIC
ii) Long Service Benefits: Long Service Benefits payable to the employees are as under
88
Sl.No Particulars Amount(Rs)
1 Employee Service for than 5yrs 10,000
Other Disclosures as required under AS - 15 (Revised) on 'Employee Benefits', in respect of defined benefit obligations are as under:
I. Gratuity :
a) Results of Valuation:
b) Actuarial Assumptions:
As on
Sl.No Description
31.03.2020
1 Rate of Interest 6.7% p.a.
2 Salary Escalation 8% p.a.
3 Rate of exit due to reasons other than death or retirement 8%% p.a.
89
4 Rate of return on plan assets 7.27% p.a.
5 Retirement age 60 years
II. Leave Encashment :
Results of Valuation:
36.Related Party Disclosures
Names of the related parties and description of relationship
Relationship Name of the Parties
P. Muni Krishna
Key Management Personnel
Y. Muralidhar
Y. Kirthi Krishna
P. Yashwanth Krishna
90
MYK Tools India Private Limited

Subsidiary
MYK Laticrete Building Materials Private
Limited.
MYK Schomburg India Private Ltd
Parasakti Cement Industries Ltd
Bemci Industries Pvt Ltd
Turbovent Industries Private Ltd

Enterprise in which Key Management Personnel or their relative have significant
Laticrete Middle East LLC
influence
Laticrete South East Asia Pte Ltd
Laticrete (Malaysia) SDN BHD
Laticrete Philippines, Inc
Laticrete RAK Co. LLC
Joint Venture Laticrete International Inc.
Summary of transactions with the above related parties are as follows:
Amt in Rupees
Nature of Transaction FY 2019-2020 FY 2018-19
Purchase of Goods
Parasakti Cement Industries Limited 4,06,08,188 3,87,20,663
MYK Schomburg India Private Limited 14,84,35,319 8,58,11,468
Bemci Industries Pvt Ltd 30,65,497 33,33,527
Laticrete International Inc, USA 59,865 15,83,478
Turbovent Industries Private Limited 40,21,190 45,35,182
Laticrete Middle East LLC 0.00 0.00
91
Sale of Goods
MYK Schomburg India Private Limited 5,96,69,289 6,35,17,489
Laticrete South East Asia Pte Ltd 13,15,200 16,48,330
Laticrete (Malaysia) SDN BHD 4,26,238 0.00
Laticrete Philippines, Inc 1,54,000 0.00
Laticrete RAK Co. LLC. (sample Invoice)

14,065 0.00
Remuneration to Key Management Personnel
Mr. P. Muni Krishna (Directors Sitting Fees) 1,500 1,500
Mr. Erno De Bruijn (Directors Sitting Fees) 1000 500
Mr.Faisal Saleem (Directors Sitting Fees) 2,000 2,000
Mr.David Allen Rothberg (Directors Sitting Fees) 500 500
Commission to Key Management Personnel
Mrs. Y. Kirthi Krishna (Directors Sitting Fees) 2,000 2,000
Joint Venture - Royalty
92
Training Charges Received
37. Letters are issued to parties seeking confirmation of balances outstanding in the books of accounts.It is also mentioned that in case
no confirmations is received beforestipulated date the balance indicated shall be treated as confirmed. Confirmation lettershave been received in a
few cases wherein, no adverse communication was noted from any party.
38. EARNINGS PER SHARE:
Current Previous
Particulars
Year Year
2019-2020 2018-2019
(Rs.) (Rs.)
86,39,73,365 69,86,08,058
Net profit after tax as per profit and loss account (Rs.)
Weighted average number of equity shares outstanding during the period/year for diluted
38,90,990 43,23,544
earnings per share (No.)
Basic earnings per share (Rs.) 222.04 161.58
Diluted earnings per share (Rs.) 222.04 161.58
Nominal value of share (Rs.) 10.00 10.00
Pursuant to issue of bonus shares, the weighted average number of equity shares and earning per share of the previous year has been accordingly
re-stated.
93
39. Previous year's figures have been regrouped/reclassified to conform to Current year's classification.
40. COVID-19 is an infectious disease caused by the most recently discovered coronavirus, SARS-CoV-2. In March 2020, the World Health
Organization declared COVID-19 a pandemic.
The Government of India declared a lockdown on 23rd March 2020 in the light of the outbreak of COVID-19, on account of which the
Company suspended its operations from 23rd March 2020. The Company has been taking various precautionary measures to protect its
employees and their families from the COVID-19 pandemic. Operations have been resumedpartially , subsequent to the year end, from 8th
May 2020, wherein the Company has taken all necessary safety measures as laid down by the government for the purpose.
In assessing the recoverability of receivables and other financial assets, the Company has considered internal and external information upto the
date of approval of these consolidated financial statements. The impact of the global health pandemic may be different from that of estimated
as at the date of approval of these consolidated financial statements and the Company will continue to closely monitor any material changes to
future economic conditions.
For C.Ramachandram& Co. For and on behalf of the Board
Firm No.002864S
D.Premnath Y.MURALIDHAR Y.KIRTHI KRISHNA
Partner Managing Director Vice Director
Membership No.207133
Date:
94
Place: Hyderabad
[200900] Notes - Events occurring after balance sheet date

31/03/2021 31/03/2020
Disclosure of events occurring after balance sheet date explanatory
[TextBlock]
Estimate of financial effect of event after balance sheet date 0 0
[201700] Notes - Government grants

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of employee benefits explanatory [TextBlock]
Termination benefits expense 0 0
Amount recognised as expense for defined contribution plans 0 0
95
[300400] Notes - Employee share-based payments

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on employee share-based payment arrangements explanatory
[TextBlock]
Weighted average share price of share options in employee
share-based payment arrangement exercised during period at date 0 0
of exercise
Disclosure of fair value of employee stock options granted during period
Weighted average fair value at grant date stock options granted 0 0
Information about how fair value was measured stock options granted
Description of inputs to option pricing model stock options granted
Weighted average share price stock options granted 0 0
Exercise price stock options granted 0 0
Expected dividend stock options granted 0 0
Disclosure of measurement of fair value of other instruments granted
during period explanatory [TextBlock]
Number of instruments other instruments granted 0 0
Weighted average fair value at grant date other instruments granted 0 0
Disclosure of employee share-based payment arrangements modified during
period explanatory [TextBlock]
Incremental fair value granted modified employee share-based payment
0 0
arrangements
Expense from employee share-based payment transactions in which
0 0
services received did not qualify for recognition as assets
Expense from equity settled employee share-based payment
transactions in which services received did not qualify for 0 0
recognition as assets
Carrying amount of liabilities from employee share-based payment
0 0
transactions
Intrinsic value of liabilities from employee share-based
payment transactions for which employee right to cash or other 0 0
assets vested by period end
[201800] Notes - Borrowing cost

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (12) Textual information (13)
Disclosure of notes on borrowing costs explanatory [TextBlock] [See below] [See below]
Borrowing costs capitalised 0 0
Disclosure of notes on borrowing costs explanatory [Text Block]

i. Borrowing Costs
96
Disclosure of notes on borrowing costs explanatory [Text Block]

i. Borrowing Costs
97
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] BEMCIINDUSTRIESPRIVATELIMITED ErnoDeBruijn
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of relationship and transactions between
related parties [Abstract]
related parties [LineItems]
BEMCI INDUSTRIES BEMCI INDUSTRIES
Name of related party PRIVATE LIMITED PRIVATE LIMITED
Erno De Bruijn Erno De Bruijn
Country of incorporation or residence of related

INDIA INDIA UNITED STATES UNITED STATES
party
CIN of related party U28999TG2004PTC043454 U28999TG2004PTC043454
Enterprises which are Enterprises which are
owned, or have significant owned, or have significant
Key Management Key Management
Description of nature of related party relationship influence of or are partners influence of or are partners
Personnel Personnel
with Key management with Key management
personnel and their relatives personnel and their relatives
Description of nature of transactions with related
PURCHASE OF GOODS PURCHASE OF GOODS SITTING FEES SITTING FEES
party
Related party transactions [Abstract]
Purchases of goods related party transactions 9,42,260 30,65,497 0 0
Revenue from sale of goods related party
0 0 0 0
transactions
Purchases of tangible assets related party
0 0 0 0
transactions
Sales of tangible assets related party
0 0 0 0
transactions
Services received related party transactions 0 0 0 0
Revenue from rendering of services related
0 0 0 0
party transactions
Leases as lessor related party transactions 0 0 0 0
Leases as lessee related party transactions 0 0 0 0
Advances given during year related party
0 0 0 0
transactions
Advances taken during year related party
0 0 0 0
transactions
Interest received during year related party
0 0 0 0
transactions
Interest paid during year related party
0 0 0 0
transactions
Reimbursement of expenses incurred on
behalf of company during year related 0 0 0 0
party transactions
Reimbursement of expenses incurred by
related party during year related party 0 0 0 0
transactions
Hire purchase as purchaser related party
0 0 0 0
transactions
Hire purchase as seller related party
0 0 0 0
transactions
Contribution to trust controlled by company
0 0 0 0
in relation to CSR expenditure
Transfers of research and development from
0 0 0 0
enterprise related party transactions
Transfers of research and development to
0 0 0 0
Transfers under license agreements from
0 0 0 0
Transfers under license agreements to
0 0 0 0
98
Transfers under finance agreements related

party transactions [Abstract]
Transfers of loan under finance
agreements from enterprise related 0 0 0 0
party transactions
agreements to enterprise related party 0 0 0 0
transactions
Equity contributions made under finance
0 0 0 0
agreements related party transactions
Equity contributions received under
finance agreements related party 0 0 0 0
transactions
Provision of guarantees or collateral by
0 0 0 0
Provision of guarantees or collateral to
0 0 0 0
Services received from management contracts 0 0 0 0
Revenue from services rendered through
0 0 0 0
management contracts
Expense from agency arrangements 0 0 0 0
Revenue form agency arrangements 0 0 0 0
Other related party transactions expense 0 0 0 0
Other related party transactions income 0 0 0 0
Other related party transactions contribution
0 0 0 0
made
0 0 0 0
received
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 0 0 0 1,000
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 0 0 0 0
Amounts receivable related party transactions 0 0 0 0
Provisions for doubtful debts related to
outstanding balances of related party 0 0 0 0
transaction
Share application money received from related
0 0 0 0
party
Share application money given to related party 0 0 0 0
Maximum amount payable to related party during
0 0 0 0
period
Maximum amount receivable from related party
0 0 0 0
during period
Amount written off during period in respect
0 0 0 0
of debts due from related parties
Amount written back during period in respect
0 0 0 0
of debts due to related parties
99

Categories of related parties [Axis] FaisalSaleem LATICRETEMIDDLEEASTLLC
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
LATICRETE
LATICRETE
Name of related party Faisal Saleem Faisal Saleem MIDDLE EAST
MIDDLE EAST LLC
LLC
INDONESIA INDONESIA UNITED STATES UNITED STATES
party
Enterprises which
Enterprises which are
are owned, or have
owned, or have
significant influence
significant influence
Key Management Key Management of or are partners
Description of nature of related party relationship Personnel Personnel with Key
of or are partners with
Key management
management
personnel and their
personnel and their
relatives
relatives
Description of nature of transactions with related PURCHASE OF PURCHASE OF
SITTING FEES SITTING FEES
party GOODS GOODS
Purchases of goods related party transactions 0 0 0 0
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
party transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
party transactions
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
100

party transactions
transactions
0 0 0 0
transactions
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
made
0 0 0 0
received
[Abstract]
Remuneration for key managerial personnel 0 2,000 0 0
transaction
0 0 0 0
party
0 0 0 0
period
0 0 0 0
during period
0 0 0 0
0 0 0 0
101

Categories of related parties [Axis] LaticreteInternationalIncUSA LaticreteSouthEastAsiaPteLtd MYKArmentPrivateLimited
01/04/2020 01/04/2019 01/04/2020 01/04/2020
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2021
Disclosure of relationship and transactions
between
Laticrete Laticrete
Laticrete South East Asia Pte MYK ARMENT PRIVATE
Name of related party International Inc, International Inc,
Ltd LIMITED
USA USA
UNITED STATES UNITED STATES SINGAPORE INDIA
party
CIN of related party U24114TG2006PTC050128
Enterprises which are owned, or Enterprises which are owned,
have significant influence of or or have significant influence
Description of nature of related party
Joint venture Joint venture are partners with Key of or are partners with Key
relationship management personnel and their management personnel and
relatives their relatives
PURCHASE OF PURCHASE OF
Description of nature of transactions with related G O O D S , GOODS,
PURCHASE AND SALE OF
ROYALTY, ROYALTY, SALE OF GOODS
GOODS
party TRAINING TRAINING
CHARGES CHARGES
Purchases of goods related party transactions 0 59,865 0 19,14,66,129
0 0 1,62,818 6,77,35,153
transactions
0 0 0 0
transactions
0 0 0 0
transactions
2,11,43,601 2,11,82,251 0 0
party transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
party transactions
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
102

party transactions
transactions
0 0 0 0
transactions
0 0 0 0
0 0 0 0
0 0 0 0
Other related party transactions expense 2,00,64,903 2,07,72,818 0 0
0 0 0 0
made
0 0 0 0
received
Transaction relating to key management
personnel
[Abstract]
Remuneration for key managerial personnel 0 0 0 0
transaction
0 0 0 0
party
Maximum amount payable to related party
during 0 0 0 0
period
Maximum amount receivable from related
party 0 0 0 0
during period
0 0 0 0
0 0 0 0
103

Categories of related parties
MYKSCHOMBURGINDIAPRIVATELIMITED PARASAKTICEMENTINDUSTRIESLIMITED PMUNIKRISHNA
[Axis]
01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021
Disclosure of relationship
and transactions between
Disclosure of relationship
and transactions between
PARASAKTI CEMENT PARASAKTI CEMENT P . MUNI
Name of related party MYK ARMENT PRIVATE LIMITED
INDUSTRIES LIMITED INDUSTRIES LIMITED KRISHNA
Country of incorporation
or residence of related INDIA INDIA INDIA INDIA
party
Permanent account
ADFPP2190L
number of related party
CIN of related party U24114TG2006PTC050128 U26942TG1993PLC015764 U26942TG1993PLC015764
Description of nature of Enterprises which are owned, or have significant owned, or have significant owned, or have significant Key Management
influence of or are partners with Key management influence of or are partners influence of or are partners
related party relationship Personnel
personnel and their relatives with Key management with Key management
Description of nature of
transactions with related PURCHASE AND SALE OF GOODS PURCHASE OF GOODS PURCHASE OF GOODS SITTING FEES
party
Related party
Purchases of goods
14,84,35,319 4,78,84,305 4,06,08,188 0
related party transactions
Revenue from sale of
goods related party 5,96,69,289 0 0 0
transactions
Purchases of tangible
assets related party 0 0 0 0
transactions
Sales of tangible assets
related party 0 0 0 0
transactions
Services received
0 0 0 0
Revenue from
rendering of services related 0 0 0 0
party transactions
Leases as lessor related
0 0 0 0
party transactions
Leases as lessee related
0 0 0 0
party transactions
Advances given during
year related party 0 0 0 0
transactions
Advances taken during
transactions
Interest received
during year related party 0 0 0 0
transactions
Interest paid during
transactions
Reimbursement of
expenses incurred on
behalf of company 0 0 0 0
during year related
party transactions
104
Reimbursement of
expenses incurred by
related party during 0 0 0 0
year related party
transactions
Hire purchase as
purchaser related party 0 0 0 0
transactions
Hire purchase as seller
related party 0 0 0 0
transactions
Contribution to trust
controlled by company
0 0 0 0
in relation to CSR
expenditure
Transfers of research
and development from
0 0 0 0
enterprise related party
transactions
Transfers of research
and development to
0 0 0 0
transactions
Transfers under license
agreements from
0 0 0 0
transactions
Transfers under license
agreements to
0 0 0 0
transactions
Transfers under
finance agreements related
party transactions
[Abstract]
Transfers of loan
under finance
agreements from 0 0 0 0
enterprise related
party transactions
Transfers of loan
under finance
agreements to 0 0 0 0
transactions
Equity contributions
made under finance
0 0 0 0
agreements related
party transactions
Equity contributions
received under
finance agreements 0 0 0 0
related party
transactions
Provision of guarantees
or collateral by
0 0 0 0
transactions
Provision of guarantees
or collateral to
0 0 0 0
transactions
Services received from
0 0 0 0
Revenue from services
rendered through 0 0 0 0
Expense from agency
0 0 0 0
arrangements
Revenue form agency
0 0 0 0
arrangements
Other related party
0 0 0 0
transactions expense
105
Other related party

0 0 0 0
transactions income
Other related party
transactions contribution 0 0 0 0
made
Other related party
transactions contribution 0 0 0 0
received
Transaction relating to
key management personnel
[Abstract]
Remuneration for key
0 0 0 0
managerial personnel
Outstanding balances for
related party
Amounts payable
0 0 0 0
Amounts receivable
0 0 0 0
Provisions for doubtful
debts related to
outstanding balances of 0 0 0 0
related party
transaction
Share application
money received from related 0 0 0 0
party
Share application
0 0 0 0
money given to related party
Maximum amount
payable to related party during
0 0 0 0
period
Maximum amount
receivable from related party 0 0 0 0
during period
Amount written off
during period in respect
0 0 0 0
of debts due from related
parties
Amount written back
during period in respect
0 0 0 0
of debts due to related
parties
106

Categories of related parties [Axis] PMUNIKRISHNA TURBOVENTINDUSTRIESPRIVATELIMITED YKIRTHIKRISHNA
01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021
TURBOVENT TURBOVENT
P. MUNI Y. KIRTHI
Name of related party KRISHNA
INDUSTRIES PRIVATE INDUSTRIES PRIVATE
KRISHNA
LIMITED LIMITED
INDIA INDIA INDIA INDIA
party
Permanent account number of related party ADFPP2190L AGJPK0687L
CIN of related party U74210TG1992PTC014782 U74210TG1992PTC014782
owned, or have significant owned, or have significant Relatives of Key
Key Management
Description of nature of related party relationship Personnel
influence of or are partners influence of or are partners management
with Key management with Key management personnel
Description of nature of transactions with related
SITTING FEES PURCHASE OF GOODS PURCHASE OF GOODS SITTING FEES
party
Purchases of goods related party transactions 0 9,90,610 40,21,190 0
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
party transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
transactions
party transactions
transactions
0 0 0 0
transactions
0 0 0 0
transactions
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
107

party transactions
transactions
0 0 0 0
transactions
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
made
0 0 0 0
received
[Abstract]
Remuneration for key managerial personnel 1,500 0 0 0
transaction
0 0 0 0
party
0 0 0 0
period
0 0 0 0
during period
0 0 0 0
0 0 0 0
108

Categories of related parties [Axis] YKIRTHIKRISHNA YMURALIDHAR
01/04/2019 01/04/2020 01/04/2019
to to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of relationship and transactions between related parties
[Abstract]
Disclosure of relationship and transactions between related parties
[LineItems]
Y. KIRTHI
Name of related party KRISHNA
Y. MURALIDHAR Y. MURALIDHAR
Country of incorporation or residence of related party INDIA INDIA INDIA

Permanent account number of related party AGJPK0687L AAAPY9365L AAAPY9365L
Relatives of Key
Key Management Key Management
Description of nature of related party relationship management
Personnel Personnel
personnel
Description of nature of transactions with related party SITTING FEES SITTING FEES SITTING FEES
Purchases of goods related party transactions 0 0 0
Revenue from sale of goods related party transactions 0 0 0
Purchases of tangible assets related party transactions 0 0 0
Sales of tangible assets related party transactions 0 0 0
Services received related party transactions 0 0 0
Revenue from rendering of services related party transactions 0 0 0
Leases as lessor related party transactions 0 0 0
Leases as lessee related party transactions 0 0 0
Advances given during year related party transactions 0 0 0
Advances taken during year related party transactions 0 0 0
Interest received during year related party transactions 0 0 0
Interest paid during year related party transactions 0 0 0
Reimbursement of expenses incurred on behalf of company
0 0 0
during year related party transactions
Reimbursement of expenses incurred by related party during
0 0 0
year related party transactions
Hire purchase as purchaser related party transactions 0 0 0
Hire purchase as seller related party transactions 0 0 0
Contribution to trust controlled by company in relation to CSR
0 0 0
expenditure
Transfers of research and development from enterprise related
0 0 0
party transactions
Transfers of research and development to enterprise related
0 0 0
party transactions
Transfers under license agreements from enterprise related party
0 0 0
transactions
Transfers under license agreements to enterprise related party
0 0 0
transactions
Transfers under finance agreements related party transactions
[Abstract]
Transfers of loan under finance agreements from enterprise
0 0 0
Transfers of loan under finance agreements to enterprise
0 0 0
Equity contributions made under finance agreements related
0 0 0
party transactions
Equity contributions received under finance agreements
0 0 0
Provision of guarantees or collateral by enterprise related
0 0 0
party transactions
Provision of guarantees or collateral to enterprise related
0 0 0
party transactions
Services received from management contracts 0 0 0
Revenue from services rendered through management contracts 0 0 0
Expense from agency arrangements 0 0 0
Revenue form agency arrangements 0 0 0
Other related party transactions expense 0 1,25,27,000 1,31,35,000
Other related party transactions income 0 0 0
109
Other related party transactions contribution made 0 0 0

Other related party transactions contribution received 0 0 0
Transaction relating to key management personnel [Abstract]
Remuneration for key managerial personnel 2,000 2,54,82,900 2,21,58,600
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 0 0 0
Amounts receivable related party transactions 0 0 0
Provisions for doubtful debts related to outstanding balances
0 0 0
of related party transaction
Share application money received from related party 0 0 0
Share application money given to related party 0 0 0
Maximum amount payable to related party during period 0 0 0
Maximum amount receivable from related party during period 0 0 0
Amount written off during period in respect of debts due from
0 0 0
related parties
Amount written back during period in respect of debts due to
0 0 0
related parties

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company No No
[201400] Notes - Leases

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of leases explanatory [TextBlock]
Contingent rents recognised as expense classified as finance lease 0 0
Expected future minimum sublease payments receivable under non
0 0
cancellable subleases, classified as finance lease
Expected future minimum sublease payments receivable under non
0 0
cancellable subleases, classified as operating lease
Minimum lease payments recognised as expense, classified as
0 0
operating lease
Contingent rents recognised as expense, classified as operating
0 0
lease
Total lease payments recognised as expense 0 0
Sublease payments received or receivable recognised in
0 0
statement of profit or loss, classified as operating lease
Unguaranteed residual values accruing to benefit of lessor 0 0
Accumulated provision for uncollectible minimum lease payments
0 0
receivable
Contingent rents recognised as income classified as finance lease 0 0
Contingent rents recognised as income classified as operating lease 0 0
Whether any operating lease has been converted to financial lease or
No No
vice-versa
110
[300300] Notes - Earnings per share

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of earnings per share explanatory [TextBlock]
Weighted average shares and adjusted weighted average shares [Abstract]
Basic weighted average shares [shares] 3,51,47,600
Adjusted weighted average shares [shares] 3,51,47,600
Diluted weighted average shares [shares] 3,51,47,600
Adjustments of numerator to calculate basic earnings per share [Abstract]
Adjustments of numerator to calculate diluted earnings per share [Abstract]
[201900] Notes - Income taxes

31/03/2021 31/03/2020
Disclosure of notes on income taxes explanatory [TextBlock]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax assets [Abstract]
Deferred tax asset, employee benefits 0 0
Deferred tax asset, expenditure disallowances 0 0
Deferred tax asset, depreciation 0 0
Deferred tax asset, provision doubtful debts 0 0
Deferred tax asset, sundry debtors 0 0
Deferred tax asset, unabsorbed depreciation 0 0
Deferred tax asset, unrealised carried forward losses 0 0
Deferred tax asset, VRS payment 0 0
Deferred tax in respect of business combinations 0 0
Deferred tax asset, other 0 0
Total deferred tax assets 0 0
Components of deferred tax liabilities [Abstract]
Deferred tax liability, depreciation 2,04,54,180 1,75,69,229
Deferred tax liability, export incentives 0 0
Deferred tax liability, investments 0 0
Deferred tax liability, provision doubtful debts 0 0
Deferred tax liability, provision employee benefits 0 0
Deferred tax liability, provision expenses 0 0
Deferred tax liability, technical know-how fees 0 0
Deferred tax liability, other 0 0
Total deferred tax liabilities 2,04,54,180 1,75,69,229
Details of adjustments of deferred tax asset [Abstract]
Adjustments of deferred tax asset against general reserve where
0 0
approved by court
Adjustments of deferred tax asset against securities premium where
0 0
approved by court
111
[202600] Notes - Consolidated financial statements
Disclosure of details of subsidiaries [Table] ..(1)

Subsidiaries [Axis] MYKTOOLSPRIVATELIMITED
01/04/2020
to
31/03/2021
Disclosure of details of subsidiaries [Abstract]
Disclosure of details of subsidiaries [LineItems]
Name of subsidiary consolidated MYK TOOLS PRIVATE LIMITED
Country of incorporation or residence of subsidiary consolidated INDIA
Proportion of ownership interest in subsidiary consolidated 99.00%
Proportion of voting power held in subsidiary consolidated 99.00%
Description of nature of relationship with subsidiary where parent has directly or indirectly
NA
less than half of voting power
Disclosure of details of entities consolidated [Table] ..(1)

Entities consolidated [Axis] MYKTOOLSPRIVATELIMITED
01/04/2020
to
31/03/2021
Disclosure of additional information consolidated financial statements [Abstract]
Disclosure of additional information consolidated financial statements [LineItems]
Name of entity consolidated MYK TOOLS PRIVATE LIMITED
Type of entity consolidated Indian Subsidiary
Amount of net assets of entity consolidated 0
Net assets of entity as percentage of consolidated net assets 0.00%
Amount of share in profit or loss of entity consolidated 1,763
Share in profit or loss of entity as percentage of consolidated profit or loss 99.00%

01/04/2020
to
31/03/2021
Disclosure of notes on consolidated financial statements explanatory
[TextBlock]
Whether consolidated financial statements is applicable on company Yes
Description of reason for not consolidating subsidiary NA
Description of fact that uniform accounting policies are not adopted for
NA
consolidated financial statements
Proportion of items in consolidated financial statements to which
0.00%
different accounting policies have been applied
Disclosure of details of subsidiaries explanatory [TextBlock]
Disclosure of additional information consolidated financial statements
[TextBlock]
112
[202100] Notes - Other provisions, contingent liabilities and contingent assets
Disclosure of contingent liabilities [Table] ..(1)

Company total contingent liabilities
Classes of contingent liabilities [Axis] Other contingent liabilities [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [LineItems]
AS PER DETAILS AS PER DETAILS AS PER DETAILS AS PER DETAILS
Description of nature of contingent liabilities PROVIDED PROVIDED PROVIDED PROVIDED
Estimate of financial effect of contingent
5,74,33,106 3,43,37,858 5,74,33,106 3,43,37,858
liabilities

Contingent liability on disputed sales tax
Classes of contingent liabilities [Axis] Other guarantees given [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
PENDING PENDING
LITIGATION LITIGATION
BANK B A N K
Description of nature of contingent liabilities GUARANTEES GUARANTEES
REGARDING REGARDING
EXCISE DUTY EXCISE DUTY AND
AND SALES TAX SALES TAX
Estimate of financial effect of contingent
12,96,150 12,000 2,10,76,928 2,08,48,197
liabilities

Other contingent liabilities, others
Classes of contingent liabilities [Axis]
[Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
EPCG AVAILED EPCG AVAILED
AGAINST IMPORTED A G A I N S T
EQUIPMENT, LBT IMPORTED
Description of nature of contingent liabilities pending NMMC, EQUIPMENT,
Pending Order with LBT pending
NAA NMMC
Estimate of financial effect of contingent liabilities 3,50,60,028 1,34,77,661

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on other provisions, contingent liabilities and Textual information (14) Textual information (15)
contingent assets explanatory [TextBlock] [See below] [See below]
Disclosure of other provisions explanatory [TextBlock]
Disclosure of contingent liabilities explanatory [TextBlock]
113
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
Provisions
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
Provisions
[202700] Notes - Cash flow statements

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 174,90,49,586 69,25,30,180
Total cash and cash equivalents 174,90,49,586 69,25,30,180
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 30,26,59,546 29,76,46,489
Income taxes paid (refund), classified as investing activities 0 0
Income taxes paid (refund), classified as financing activities 0 0
Total income taxes paid (refund) 30,26,59,546 29,76,46,489
114
[100200] Statement of profit and loss

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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 441,75,51,275 409,62,79,211
Revenue from sale of services 0 0
Other operating revenues 0 0
Excise duty 0 0
Service tax collected 0 0
Other duties taxes collected 0 0
Total revenue from operations other than finance company 441,75,51,275 409,62,79,211
Disclosure of revenue from operations for finance company [Abstract]
Revenue from interest 0 0
Revenue from other financial services 0 0
Total revenue from operations finance company 0 0
Total revenue from operations 441,75,51,275 409,62,79,211
Other income 9,38,28,932 6,50,88,422
Total revenue 451,13,80,207 416,13,67,633
Expenses [Abstract]
Cost of materials consumed 129,23,38,547 118,90,16,489
Purchases of stock-in-trade 25,73,42,842 15,26,07,688
Changes in inventories of finished goods, work-in-progress and
-44,58,748 1,40,61,335
stock-in-trade
Employee benefit expense 62,23,64,353 55,58,91,079
Finance costs 51,18,645 41,60,809
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 4,90,66,163 4,66,31,031
Amortisation expense 38,99,176 18,31,709
Depletion expense 0 0
Total depreciation, depletion and amortisation expense 5,29,65,339 4,84,62,740
Expenditure on production, transportation and other expenditure
0 0
pertaining to exploration and production activities
CSR expenditure 2,31,91,011 1,27,30,193
Other expenses 103,00,02,696 102,35,55,398
Total expenses 327,88,64,685 300,04,85,731
Total profit before prior period items, exceptional items, extraordinary
123,25,15,522 116,08,81,902
items and tax
Prior period items before tax 0 0
Exceptional items before tax 0 0
Total profit before extraordinary items and tax 123,25,15,522 116,08,81,902
Extraordinary items before tax 0 0
Total profit before tax 123,25,15,522 116,08,81,902
Tax expense [Abstract]
Current tax 31,89,27,786 29,85,61,960
Deferred tax 28,84,951 -16,53,423
Total tax expense 32,18,12,737 29,69,08,537
Total profit (loss) for period from continuing operations 91,07,02,785 86,39,73,365
Profit (loss) from discontinuing operations before tax 0 0
Tax expense of discontinuing operations 0 0
Total profit (loss) from discontinuing operation after tax 0 0
Total profit (loss) for period before minority interest 91,07,02,785 86,39,73,365
Profit (loss) of minority interest 0 0
Share of profit (loss) of associates 0 0
Total profit (loss) for period 91,07,02,785 86,39,73,365
Additional disclosure on discontinuing operations [Abstract]
115
Pre-tax gain or loss recognised on disposal of assets or

settlement of liabilities attributable to discontinuing 0 0
operations
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 259.11 [INR/shares] 222.04
Diluted earnings per equity share [INR/shares] 259.11 [INR/shares] 222.04
Nominal value of per equity share [INR/shares] 10 [INR/shares] 10
116
[300500] Notes - Subclassification and notes on income and expenses

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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 441,75,51,275 409,62,79,211
Brokerage discounts rebates on revenue from sale of products 0 0
Returns on revenue from sale of products 0 0
Other allowances deductions on revenue from sale of products 0 0
Total revenue from sale of products 441,75,51,275 409,62,79,211
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Revenue from sale of services, gross 0 0
Brokerage discounts rebates on revenue from sale of services 0 0
Returns on revenue from sale of services 0 0
Other allowances deductions on revenue from sale of services 0 0
Total revenue from sale of services 0 0
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
0 0
operating revenue
Miscellaneous other operating revenues 0 0
Total other operating revenues 0 0
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on fixed deposits, current investments 0 0
Interest from customers on amounts overdue, current investments 0 0
Interest on current intercorporate deposits 0 0
Interest on current debt securities 0 0
Interest on current government securities 0 0
Interest on other current investments 0 0
Total interest income on current investments 0 0
Interest income on long-term investments [Abstract]
Interest on fixed deposits, long-term investments 0 0
Interest from customers on amounts overdue, long-term investments 0 0
Interest on long-term intercorporate deposits 0 0
Interest on long-term debt securities 0 0
Interest on long-term government securities 0 0
Interest on other long-term investments 5,46,93,096 3,67,41,335
Total interest income on long-term investments 5,46,93,096 3,67,41,335
Total interest income 5,46,93,096 3,67,41,335
Dividend income [Abstract]
Dividend income current investments [Abstract]
Dividend income current investments from subsidiaries 0 0
Dividend income current equity securities 0 0
Dividend income current mutual funds 0 0
Dividend income current investments from others 0 0
Total dividend income current investments 0 0
Dividend income long-term investments [Abstract]
Dividend income long-term investments from subsidiaries 0 0
Dividend income long-term equity securities 0 0
Dividend income long-term mutual funds 0 0
Dividend income long-term investments from others 0 0
Total dividend income long-term investments 0 0
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Net gain/loss on sale of current investments 0 0
117
Net gain/loss on sale of long-term investments 0 0

Total net gain/loss on sale of investments 0 0
Rental income on investment property [Abstract]
Rental income on investment property, current 0 0
Rental income on investment property, long-term 0 0
Total rental income on investment property 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
0 0
income
Surplus on disposal, discard, demolishment and destruction of
0 0
depreciable tangible asset
Gain on disposal of intangible asset 0 0
Amount credited to profit and loss as transfer from
revaluation reserve on account of additional 0 0
depreciation charged on revalued tangible assets
Excess provision diminution in value investment written back 0 0
Excess provisions bad doubtful debts advances written back 0 0
Income government grants subsidies 0 0
Income export incentives 0 0
Income import entitlements 0 0
Income insurance claims 0 0
Income from subsidiaries 0 0
Interest on income tax refund 0 0
Income on brokerage commission 0 0
Income on sales tax benefit 0 0
Excess provisions written back 0 0
Liabilities written off 0 0
Other allowances deduction other income 0 0
Miscellaneous other non-operating income 3,91,35,836 2,83,47,087
Total other non-operating income 3,91,35,836 2,83,47,087
Income from pipeline transportation 0 0
Total other income 9,38,28,932 6,50,88,422
Share other income joint ventures 0 0
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks 0 0
Interest expense long-term loans, others 0 0
Total interest expense long-term loans 0 0
Interest expense short-term loans [Abstract]
Interest expense short-term loans, banks 0 0
Interest expense short-term loans, others 0 0
Total interest expense short-term loans 0 0
Interest expense deposits 0 0
Interest expense debt securities 0 0
Interest expense other borrowings 0 0
Interest expense borrowings 0 0
Interest lease financing 0 0
Other interest charges 10,42,981 14,88,140
Total interest expense 10,42,981 14,88,140
Other borrowing costs 40,75,664 26,72,669
Net gain/loss on foreign currency transactions and translations
0 0
treated as finance costs
Total finance costs 51,18,645 41,60,809
Share finance costs joint ventures 0 0
Employee benefit expense [Abstract]
Salaries and wages 54,89,93,897 47,33,69,032
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 3,80,09,900 3,52,93,600
Commission to directors 0 0
Other benefits to directors 0 0
Total remuneration to directors 3,80,09,900 3,52,93,600
Total managerial remuneration 3,80,09,900 3,52,93,600
Contribution to provident and other funds [Abstract]
118
Contribution to provident and other funds for contract labour 0 0

Contribution to provident and other funds for others 2,73,50,905 2,81,82,371
Total contribution to provident and other funds 2,73,50,905 2,81,82,371
Expense on employee stock option scheme and employee stock purchase plan 0 0
Commission employees 0 0
Employee medical insurance expenses 0 0
Leave encashment expenses 0 0
Gratuity 26,49,769 1,10,26,289
Pension schemes 0 0
Voluntary retirement compensation 0 0
Other retirement benefits 0 0
Staff welfare expense 53,59,882 80,19,787
Other employee related expenses 0 0
Total employee benefit expense 62,23,64,353 55,58,91,079
Share employee benefit expense joint ventures 0 0
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 1,60,26,848 2,40,13,079
Power and fuel 1,97,23,561 1,98,92,734
Rent 2,91,41,651 3,15,93,801
Repairs to building 56,85,739 51,55,790
Repairs to machinery 25,679 2,93,962
Insurance 1,21,28,565 88,08,141
Rates and taxes excluding taxes on income [Abstract]
Central excise duty 0 0
Purchase tax 0 0
Other cess taxes 66,23,703 31,87,835
Cost taxes other levies by government local authorities 0 0
Provision wealth tax 0 0
Total rates and taxes excluding taxes on income 66,23,703 31,87,835
Research development expenditure 0 0
Subscriptions membership fees 0 0
Electricity expenses 20,47,793 33,20,570
Telephone postage 73,00,033 85,32,772
Printing stationery 20,19,599 32,16,148
Information technology expenses 0 0
Travelling conveyance 3,38,27,702 6,60,33,678
Catering canteen expenses 0 0
Entertainment expenses 0 0
Legal professional charges 2,02,85,388 2,63,37,252
Training recruitment expenses 4,72,290 59,71,692
Vehicle running expenses 0 0
Safety security expenses 62,52,905 61,64,779
Directors sitting fees 0 7,000
Donations subscriptions 0 0
Books periodicals 9,24,351 18,86,176
Seminars conference expenses 0 0
Registration filing fees 0 0
Custodial fees 0 0
Bank charges 0 0
Guest house expenses 0 0
Advertising promotional expenses 3,79,17,351 10,66,79,419
After sales service expenses 0 0
Warranty claim expenses 0 0
Commission paid sole selling agents 0 0
Commission paid other selling agents 0 0
Commission paid sole buying agents 0 0
Transportation distribution expenses 0 0
Secondary packing expenses 0 0
Discounting charges 38,73,79,274 29,00,63,412
Guarantee commission 0 0
Cost repairs maintenance other assets 3,50,45,240 3,38,60,781
Cost transportation [Abstract]
Cost freight 30,66,50,550 28,27,09,408
Cost octroi 0 0
119
Cost loading and unloading 0 0

Cost other transporting 0 0
Total cost transportation 30,66,50,550 28,27,09,408
Cost lease rentals 0 0
Cost effluent disposal 0 0
Provision for cost of restoration 0 0
Cost warehousing 0 0
Cost water charges 0 0
Cost technical services 0 0
Cost royalty 2,00,64,903 2,07,72,818
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Adjustments to carrying amounts of investments [Abstract]
Provision diminution value current investments created 0 0
Provision diminution value long-term investments created 0 0
Total adjustments to carrying amounts of investments 0 0
Net provisions charged [Abstract]
Provision warranty claims created 0 0
Provision statutory liabilities created 0 0
Provision restructuring created 0 0
Other provisions created 0 0
Total net provisions charged 0 0
Discount issue shares debentures written off [Abstract]
Discount issue shares written off 0 0
Discount issue debentures written off 0 0
Total discount issue shares debentures written off 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Financing charges written off 0 0
Voluntary retirement compensation written off 0 0
Technical know-how written off 0 0
Other miscellaneous expenditure written off 0 0
Total miscellaneous expenditure written off 0 0
Fixed assets written off 0 0
Inventories written off 0 0
Investments written off 0 0
Bad debts written off 23,38,822 7,72,867
Bad debts advances written off 0 0
Other assets written off 0 0
Total write-off assets 23,38,822 7,72,867
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Contract cost [Abstract]
Site labour supervision cost contracts 0 0
Material cost contract 0 0
Depreciation assets contracts 0 0
Cost transportation assets contracts 0 0
Hire charges assets contracts 0 0
Cost design technical assistance contracts 0 0
Warranty cost contracts 0 0
Other claims contracts 0 0
Sale material scrap other assets contracts 0 0
Overhead costs apportioned contracts [Abstract]
Insurance cost apportioned contract 0 0
Design technical assistance apportioned contracts 0 0
Other overheads apportioned contracts 0 0
Total overhead costs apportioned contracts 0 0
Total contract cost 0 0
Cost dry wells 0 0
Operating and maintenance cost of emission and other pollution
0 0
reduction equipments
Payments to auditor [Abstract]
Payment for audit services 3,83,600 3,71,800
Payment for taxation matters 40,000 40,000
120
Payment for company law matters 0 0

Payment for other services 0 0
Payment for reimbursement of expenses 0 0
Total payments to auditor 4,23,600 4,11,800
Payments to cost auditor [Abstract]
Payment for cost audit charges 0 0
Payment for cost compliance report 0 0
Payment for other cost services 0 0
Payment to cost auditor for reimbursement of expenses 0 0
Total payments to cost auditor 0 0
Miscellaneous expenses 7,76,97,149 7,38,69,484
Total other expenses 103,00,02,696 102,35,55,398
Breakup of expenditure on production, transportation and other
expenditure pertaining to exploration and production activities
[Abstract]
Royalty pertaining to exploration and production activities 0 0
Cess pertaining to exploration and production activities 0 0
Education cess pertaining to exploration and production activities 0 0
National calamity contingency duty pertaining to exploration and
0 0
production activities
Extraction cost pertaining to exploration and production activities 0 0
Sales tax pertaining to exploration and production activities 0 0
Geological and geophysical expenditure pertaining to exploration and
0 0
Administrative expenditure pertaining to exploration and production
0 0
activities
Research and development expenditure pertaining to exploration and
0 0
Pipeline operation and maintenance expenditure pertaining to
0 0
exploration and production activities
Other expenditure pertaining to exploration and production activities 0 0
Total expenditure on production, transportation and other
0 0
expenditure pertaining to exploration and production activities
Current tax [Abstract]
Current tax pertaining to previous years 0 0
Current tax pertaining to current year 31,89,27,786 29,85,61,960
MAT credit recognised during year 0 0
Total current tax 31,89,27,786 29,85,61,960
[300600] Notes - Additional information statement of profit and loss
Details of raw materials consumed [Table] ..(1)

Categories of raw materials consumed [Axis] Raw materials consumed [Member] Raw materials consumed 1 [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Additional information on profit and loss account
[Abstract]
Additional details in case of manufacturing companies
[Abstract]
Details of raw materials consumed [Abstract]
Details of raw materials consumed [LineItems]
Cement,White Cement,White Cement,White Cement,White
Description of raw materials category Cement,Bulk Cement,Bulk Cement,Bulk Cement,Bulk
Powders,Ploymers Powders,Ploymers Powders,Ploymers Powders,Ploymers
Total raw materials consumed 129,23,38,547 118,90,16,489 129,23,38,547 118,90,16,489
121
Details of goods purchased [Table] ..(1)

Categories of goods purchased [Axis] Goods purchased [Member] Goods purchased 1 [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Additional information on profit and loss account
[Abstract]
Additional details in case of manufacturing companies
[Abstract]
Details of goods purchased [Abstract]
Details of goods purchased [LineItems]
Description of goods purchased Traded items Traded items Traded items Traded items
Total goods purchased 25,73,42,842 15,26,07,688 25,73,42,842 15,26,07,688
122

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Additional information on profit and loss account explanatory [TextBlock]
Share cost of materials consumed joint ventures 0 0
Share purchases of stock-in-trade joint ventures 0 0
Share depreciation and amortisation expense joint ventures 0 0
Share other expenses joint ventures 0 0
Changes in inventories of finished goods -39,42,047 1,24,12,837
Changes in inventories of work-in-progress 0 0
Changes in inventories of stock-in-trade -5,16,701 16,48,498
Changes in other inventories 0 0
Total changes in inventories of finished goods, work-in-progress and
-44,58,748 1,40,61,335
stock-in-trade
Share changes in inventories of finished goods, work-in-progress
0 0
and stock-in-trade joint ventures
Exceptional items before tax 0 0
Tax effect of exceptional items 0 0
Total exceptional items 0 0
Attachment of property of enterprise 0 0
Earthquake 0 0
Other items extraordinary 0 0
Total extraordinary items before tax 0 0
Tax effect of extraordinary items 0 0
Total extraordinary items 0 0
Total exceptional and extraordinary items 0 0
Prior period income before tax 0 0
Prior period expense before tax 0 0
Total prior period items before tax 0 0
Tax effect on prior period items 0 0
Total prior period items after tax 0 0
Revenue communication services 0 0
Revenue roadway operations 0 0
Revenue waterway operations 0 0
Revenue airway operations 0 0
Revenue logistics transport services 0 0
Revenue courier services 0 0
Revenue infrastructure services 0 0
Revenue software development 0 0
Revenue hardware maintenance 0 0
Revenue information technology consultancy 0 0
Revenue information technology services 0 0
Revenue hotels 0 0
Revenue hospitals healthcare clinics 0 0
Revenue entertainment 0 0
Revenue repairs maintenance 0 0
Revenue educational activities 0 0
Revenue membership subscriptions fees 0 0
Revenue admission fees 0 0
Revenue erectioning commissioning 0 0
Revenue agencies 0 0
Revenue advertising publicity 0 0
Revenue value added services 0 0
Revenue real estate property development 0 0
Revenue other services 0 0
Revenue lease rentals 0 0
Revenue hire charges 0 0
Revenue job work 0 0
Revenue domestic contracts 0 0
Revenue foreign contracts 0 0
Total revenue contracts 0 0
Revenue royalties 0 0
Revenue technical know-how 0 0
Revenue franchise 0 0
123
Revenue licenses 0 0
Revenue intangible assets 0 0
Total gross income from services rendered 0 0
Aggregate amount set aside to provisions made for meeting
0 0
specific liabilities, contingencies or commitments
Aggregate amount withdrawn from such provisions made for
meeting specific liabilities, contingencies or commitments 0 0
no longer required
Write down of inventories to net realizable value 0 0
Reversal of write down of inventories to net realizable value 0 0
Cost of restructuring of enterprise 0 0
Reversal of cost of restructuring of enterprise 0 0
Expenses on legislative changes having retrospective application 0 0
Income on legislative changes having retrospective application 0 0
Expense on litigation settlements 0 0
Income on litigation settlements 0 0
Other reversals of provisions 0 0
Dividends from subsidiary companies 0 0
Provisions for losses of subsidiary companies 0 0
Value of imports of raw materials 28,95,87,028 25,18,78,427
Value of imports of components and spare parts 0 0
Value of imports of capital goods 0 0
Total value of imports calculated on CIF basis 28,95,87,028 25,18,78,427
Expenditure on royalty 2,00,64,903 2,07,72,818
Expenditure on know-how 0 0
Expenditure on professional and consultation fees 0 0
Expenditure on interest 0 0
Expenditure on other matters 0 27,18,338
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 2,00,64,903 2,34,91,156
Final dividend remitted in foreign currency 0 0
Interim dividend remitted in foreign currency 0 0
Special dividend remitted in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total number of non-resident shareholders 0 0
FOB value of manufactured goods exported 75,03,504 3,43,71,662
FOB value of traded goods exported 0 0
Total earnings on export of goods calculated on FOB basis 75,03,504 3,43,71,662
Earnings on royalty 0 0
Earnings on know-how 0 0
Earnings on professional and consultation fees 0 0
Total earnings on royalty, know-how, professional and
0 0
consultation fees
Earnings on interest 0 0
Earnings on dividend 0 0
Total earnings on interest and dividend 0 0
Earnings on other income 2,11,43,601 2,11,82,251
Total earnings in foreign currency 2,86,47,105 5,55,53,913
Amount of revenue received in foreign currency from services 0 0
Insurance and freight on exports 0 0
Profit in foreign currency on sale of assets 0 0
Commission brokerage and discount charges in foreign currency 0 0
Professional charges in foreign currency 0 0
Bank and finance charges in foreign currency 0 0
Logistic charge in foreign currency 0 0
Foreign tax 0 0
Sales marketing and advertising expenses in foreign currency 0 0
Meeting expenses in foreign currency 0 0
Research and development expenses in foreign currency 0 0
Intangible asset charges in foreign currency 0 0
Membership and subscription expenses in foreign currency 0 0
Insurance charges in foreign currency 0 0
Telecommunication expenses in foreign currency 0 0
Profits or losses from partnership firms or association of
0 0
persons or limited liability partnerships
124
Financial effect of deviation from accounting standards profit and

0 0
loss account
Amount of contributions made to political party or for political
0 0
purpose
Amount of contributions made to national defence fund 0 0
Cost incurred by holding company for issuing options or
0 0
shares under employee stock option or stock purchase scheme
Cost reimbursed by subsidiary company for issuing options
or shares under employee stock option or stock purchase 0 0
scheme
Domestic sale manufactured goods 441,75,51,275 409,62,79,211
Domestic sale traded goods 0 0
Total domestic turnover goods, gross 441,75,51,275 409,62,79,211
Export sale manufactured goods 0 0
Export sale traded goods 0 0
Total export turnover goods, gross 0 0
Total revenue from sale of products 441,75,51,275 409,62,79,211
Domestic revenue services 0 0
Export revenue services 0 0
Total revenue from sale of services 0 0
Capital expenditure in foreign currency 0 0
Expenditure on corporate social responsibility activities as per
0 0
guidelines
Gross value of transaction with related parties as per AS-18 0 33,50,24,520
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Textual information (16) Textual information (17)
Disclosure of revenue explanatory [TextBlock] [See below] [See below]
Share revenue from operations joint ventures 0 0
Disclosure of revenue explanatory [Text Block]

Revenue Recognition
Tax, VAT, trade discounts, rebates and returns but include excise duty .
125
Disclosure of revenue explanatory [Text Block]

Revenue Recognition
measured. Sales are recognized on transfer of significant risks and rewards of ownership of the goods to the buyer. Sales are net of GST, Sales
Tax, VAT, trade discounts, rebates and returns but include excise duty.
[202200] Notes - Effects of changes in foreign exchange rates

31/03/2021 31/03/2020
Disclosure of notes on effect of changes in foreign exchange rates
Details of change in classification of significant foreign operation
[Abstract]
Impact of change in classification of significant foreign operation
0 0
on shareholders' fund
Amount of foreign currency exposure that is not hedged by derivative
0 0
instrument
Amount remaining to be amortized in foreign currency monetary item
0 0
translation difference asset account as of reporting date
Amount remaining to be amortized in foreign currency monetary item
0 0
translation difference liability account as of reporting date
126

MYK - LATICRETE - INDIA - PRIVATE - LIMITED - 2020-21 - Consolidated Financial Statement

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MYK - LATICRETE - INDIA - PRIVATE - LIMITED - 2020-21 - Consolidated Financial Statement

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MYK LATICRETE INDIA PRIVATE LIMITED

Consolidated Financial Statements for period 01/04/2020 to 31/03/2021

[400100] Disclosure of general information about company

[400200] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

Textual information (1)

Disclosure in auditor’s report explanatory [Text Block]

Independent Auditors' Report

The Members of M/s. MYK LATICRETE INDIA PRIVATE LIMITED

Report on the Audit of Consolidated Financial Statements

Basis for Opinion

Key audit matters

Our opinion is not modified in respect of this matter.

Responsibility of Management for the Consolidated Financial Statements

Auditor's Responsibility for the Audit of the Consolidated Financial Statements

Report on Other Legal and Regulatory Requirements

As required by Section 143(3) of the Act, we report that:

For C. RAMACHANDRAM & Co.,

Firm Registration No. 002864S

Membership No: 207133

Date: 06th May 2021

"Annexure-A" to the Independent Auditors' Report

Management's Responsibility for Internal Financial Controls

Meaning of Internal Financial Controls Over Financial Reporting

Inherent Limitations of Internal Financial Controls Over Financial Reporting

For C. RAMACHANDRAM & CO.,

Firm Registration No. 002864S

Date: 06th May 2021

[100100] Balance sheet

[100400] Cash flow statement, indirect

Cash advances and loans made to other parties 0 0

[200100] Notes - Share capital

PAN of shareholder AAAPY9365L AAAPY9365L

PAN of shareholder AGJPK0687L AGJPK0687L

Disclosure of classes of share capital [Table] ..(1)

Decrease in number of shares during period

Amount of shares reserved for issue under options

Disclosure of classes of share capital [Table] ..(2)

Amount of private placement issue arising out of conversion of

Unless otherwise specified, all monetary values are in INR

Textual information (2)

Rights preferences and restrictions attaching to class of share capital

Textual information (3)

Rights preferences and restrictions attaching to class of share capital

Textual information (4)

Rights preferences and restrictions attaching to class of share capital

Textual information (5)

Rights preferences and restrictions attaching to class of share capital

Textual information (6)

Rights preferences and restrictions attaching to class of share capital

Textual information (7)

Rights preferences and restrictions attaching to class of share capital

[200200] Notes - Reserves and surplus

Statement of changes in reserves [Table] ..(1)

Statement of changes in reserves [Table] ..(2)

Statement of changes in reserves [Table] ..(3)

[200300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Classification of borrowings [Table] ..(2)

Unless otherwise specified, all monetary values are in INR

Textual information (8)