MYK - LATICRETE - INDIA - PRIVATE - LIMITED - 2019-20 - Consolidated Financial Statement

MYK LATICRETE INDIA PRIVATE LIMITED
Consolidated Financial Statements for period 01/04/2019 to 31/03/2020
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 12 MONTHS
Date of start of reporting period 01/04/2019 01/04/2018
Date of end of reporting period 31/03/2020 31/03/2019
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
MYK LATICRETE INDIA PRIVATE LIMITED Consolidated Financial Statements for period 01/04/2019 to 31/03/2020
[400200] Disclosures - Auditors report
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]
01/04/2019
to
31/03/2020
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
Details regarding auditors [Table] ..(1)

Auditors [Axis] CRAMACHANDRAMCO
01/04/2019
to
31/03/2020
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 16/09/2020
Date of signing of balance sheet by auditors 16/09/2020

01/04/2019
to
31/03/2020
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 the Consolidated Financial Statements
Opinion
We have audited the accompanying consolidated financial statements of M/s MYK Laticrete India Private Limited ("the Holding
Company")and its subsidiaries ("Holding companies and its subsidiaries referred to as Group") , which comprise the consolidated balance
sheet as at March 31, 2019, and the consolidated statement of Profit and Loss and consolidated statement of cash flows for the year then
ended, and notes to the consolidated 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 consolidated financial
statements give the information required by the Companies Act, 2013 ('Act') in the manner so required and give a true and fair view in
conformity with the accounting principles generally accepted in India, of the state of affairs of the Company as at March 31, 2019, its profit
and loss cash flows for the year ended on that date.
Basis for opinion
We conducted our audit in accordance with the standards on auditing 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 Act and the rules there under, 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 consolidated 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 Company as it is an unlisted company.
4
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
financial statements and 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.
Management's responsibility for the Consolidated Financial Statements
The Company's board of directors are responsible for the matters stated in section 134 (5) of the Act with respect to the preparation of these
consolidated financial statements that give a true and fair view of the financial position, financial performance and cash flows of the
Company in accordance with the accounting
principles generally accepted in India, including the accounting standards specified under section 133 of the Act. This responsibility also
includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the
Company and for preventing and detecting
frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are
reasonable and prudent; and design, implementation and maintenance
of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records,
relevant to the preparation and presentation of the consolidated
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 board of directors are also responsible for overseeing the Company's financial reporting process.
Auditor's responsibilities for the audit of the Consolidated Financial Statements
Our objectives are to obtain reasonable assurance about whether the consolidated 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.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:
Identify and assess the risks of material misstatement of the consolidated financial statements, whether due to fraud or error, design and
5
perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our
opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may
involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control,
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances.
Under section 143(3)(i) of the Companies Act, 2013, we are also responsible for expressing our opinion on whether the company has
adequate internal
financial controls system in place and the operating effectiveness of such controls.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by management.
Conclude on the appropriateness of management's use of the going concern basis of accounting
and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt
on the Company's ability to continue as a going
concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in
the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as
a going concern.
Evaluate the overall presentation, structure and content of the 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.
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. From the matters communicated with those charged with governance, we determine
those matters that were of most significance in the audit of the consolidated financial statements of the current period and are therefore the
key audit matters. We describe these matters in our auditor's report unless law or regulation precludes public disclosure about the matter or
when, in extremely rare0020circumstances, we determine that a matter should not be communicated in our report because the adverse
consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Report on other legal and regulatory requirements.
As required by Section 143(3) of the Act, we report that:
We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for the
purposes of our audit;
In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those
books;
The balance sheet, the statement of profit and loss, and the cash flow statement dealt with by this report
are in agreement with the books of account;
In our opinion, the aforesaid consolidated financial statements comply with the accounting standards specified under section 133 of the Act,
6
read with rule 7 of the Companies (Accounts) Rules, 2014;
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;
The Company has disclosed the impact of pending litigations on its financial position in its financial statements-Refer Note to the
consolidated financial statements;
The Company did not have any long-term contracts including derivative contracts for which there were any material foreseeable losses; and
There has been no delay in transferring amounts, required to be transferred, to the Investor Education and Protection Fund by the Company.
For C RAMACHANDRAM & CO.,
Chartered Accountants
Firm Registration No.002864S
PREMNATH DEGALA
Partner
Membership No. 207133
UDIN: 19207133AAAADH1089
Place: Hyderabad
Date:05th September 2019
7
[100100] Balance sheet

31/03/2020 31/03/2019
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 3,51,47,600 4,36,47,600
Reserves and surplus 119,35,34,139 88,19,22,180
Money received against share warrants 0 0
Total shareholders' funds 122,86,81,739 92,55,69,780
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) 1,75,69,229 1,92,22,652
Foreign currency monetary item translation difference liability
0 0
account
Other long-term liabilities 3,52,50,508 2,80,83,150
Long-term provisions 4,58,69,058 4,69,70,403
Total non-current liabilities 9,86,88,795 9,42,76,205
Current liabilities [Abstract]
Short-term borrowings 3,55,27,077 3,29,73,801
Trade payables 13,84,63,622 17,79,20,182
Other current liabilities 32,67,90,046 25,59,90,254
Short-term provisions 71,18,371 87,77,342
Total current liabilities 50,78,99,116 47,56,61,579
Total equity and liabilities 183,52,69,650 149,55,07,564
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 44,01,50,434 41,11,04,383
Intangible assets 1,15,69,473 55,85,794
Tangible assets capital work-in-progress 1,11,74,526 45,29,491
Intangible assets under development or work-in-progress 0 0
Total fixed assets 46,28,94,433 42,12,19,668
Non-current investments 0 0
Foreign currency monetary item translation difference asset account 0 0
Long-term loans and advances 1,34,42,845 1,26,76,428
Other non-current assets 0 0
Total non-current assets 47,63,37,278 43,38,96,096
Current assets [Abstract]
Current investments 0 0
Inventories 18,31,88,666 23,27,76,090
Trade receivables 42,38,95,507 39,95,15,775
Cash and bank balances 69,25,30,180 39,59,46,116
Short-term loans and advances 4,88,09,380 2,93,78,901
Other current assets 1,05,08,639 39,94,586
Total current assets 135,89,32,372 106,16,11,468
Total assets 183,52,69,650 149,55,07,564
8
[100400] Cash flow statement, indirect

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 116,08,81,902 98,28,77,945
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 0 0
Adjustments for depreciation and amortisation expense 4,84,62,741 4,12,80,955
Adjustments for impairment loss reversal of impairment loss
0 0
recognised in profit or loss
Adjustments for unrealised foreign exchange losses gains -25,12,041 -11,87,565
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 (A) 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) 4,59,50,700 4,00,93,390
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories 4,95,87,425 -7,06,31,247
Adjustments for decrease (increase) in trade receivables -2,43,79,732 -8,04,30,885
Adjustments for decrease (increase) in other current assets -2,67,10,950 -1,28,37,944
Adjustments for increase (decrease) in trade payables -3,94,56,562 6,74,88,556
Adjustments for increase (decrease) in other current liabilities 7,07,99,793 4,18,39,376
Adjustments for provisions 69,43,164 2,53,86,149
Total adjustments for working capital 3,67,83,138 -2,91,85,995
Total adjustments for reconcile profit (loss) 8,27,33,838 1,09,07,395
Net cash flows from (used in) operations 124,36,15,740 99,37,85,340
Dividends received 0 0
Interest paid -41,60,809 -36,16,010
Interest received -3,67,41,335 -2,02,64,827
Income taxes paid (refund) 29,76,46,489 30,03,54,353
Other inflows (outflows) of cash 0 0
Net cash flows from (used in) operating activities before extraordinary
91,33,88,725 67,67,82,170
items
Proceeds from extraordinary items 0 0
Payment for extraordinary items 0 0
Net cash flows from (used in) operating activities 91,33,88,725 67,67,82,170
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 9,01,37,504 7,41,97,801
Proceeds from sales of intangible assets 0 0
Purchase of intangible assets 0 0
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
9
Cash receipts from future contracts, forward contracts, option

0 0
contracts and swap contracts
Dividends received 0 0
Interest received 3,67,41,335 2,02,64,827
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
-5,33,96,169 -5,39,32,974
items
Net cash flows from (used in) investing activities -5,33,96,169 -5,39,32,974
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares -22,53,23,440 -16,52,84,800
Proceeds from issuing other equity instruments 0 0
Proceeds from issuing debentures notes bonds etc 0 0
Proceeds from borrowings 25,53,276 42,36,871
Repayments of borrowings 0 39,36,717
Dividends paid 33,89,78,340 29,84,48,856
Interest paid 41,60,809 36,16,010
Income taxes paid (refund) 0 0
Other inflows (outflows) of cash 25,12,041 11,87,565
Net cash flows from (used in) financing activities before extraordinary
-56,33,97,272 -46,58,61,947
items
Net cash flows from (used in) financing activities -56,33,97,272 -46,58,61,947
Net increase (decrease) in cash and cash equivalents before effect of
29,65,95,284 15,69,87,249
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 29,65,95,284 15,69,87,249
Cash and cash equivalents cash flow statement at end of period 69,25,30,180 39,59,46,116
Footnotes
(A)
[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]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
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
Name of shareholder International Inc International 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] 21,82,380 [shares] 14,97,555 [shares] 18,59,740
Percentage of shareholding in company 50.00% 50.00% 43.00% 43.00%
10
Disclosure of shareholding more than five per cent in company [Table] ..(2)
Name of shareholder [Axis] Shareholder 3 [Member]
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 Y.KIRTHI
Name of shareholder KRISHNA 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] 3,22,640
Percentage of shareholding in company 7.00% 7.00%
11
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
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] 43,64,760 [shares] 35,14,760 [shares] 43,64,760
Value of shares issued 3,51,47,600 4,36,47,600 3,51,47,600 4,36,47,600
Number of shares subscribed and fully paid [shares] 35,14,760 [shares] 43,64,760 [shares] 35,14,760 [shares] 43,64,760
Value of shares subscribed and fully paid 3,51,47,600 4,36,47,600 3,51,47,600 4,36,47,600
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] 43,64,760 [shares] 35,14,760 [shares] 43,64,760
Total value of shares subscribed 3,51,47,600 4,36,47,600 3,51,47,600 4,36,47,600
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 35,14,760 [shares] 43,64,760 [shares] 35,14,760 [shares] 43,64,760
Value of shares called 3,51,47,600 4,36,47,600 3,51,47,600 4,36,47,600
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 4,36,47,600 3,51,47,600 4,36,47,600
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] 23,04,360 [shares] 0 [shares] 23,04,360
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
[shares] 0 [shares] 23,04,360 [shares] 0 [shares] 23,04,360
during period
Decrease in number of shares during period
[Abstract]
Number of shares bought back [shares] 8,50,000 [shares] 5,00,000 [shares] 8,50,000 [shares] 5,00,000
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
12
Total decrease in number of shares during

[shares] 8,50,000 [shares] 5,00,000 [shares] 8,50,000 [shares] 5,00,000
period
Total increase (decrease) in number of
[shares] -8,50,000 [shares] 18,04,360 [shares] -8,50,000 [shares] 18,04,360
shares outstanding
Number of shares outstanding at end of period [shares] 4,27,97,600 [shares] 43,64,760 [shares] 4,27,97,600 [shares] 43,64,760
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 2,30,43,600 0 2,30,43,600
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 2,30,43,600 0 2,30,43,600
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 85,00,000 50,00,000 85,00,000 50,00,000
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
85,00,000 50,00,000 85,00,000 50,00,000
period
Total increase (decrease) in share capital -85,00,000 1,80,43,600 -85,00,000 1,80,43,600
Share capital at end of period 3,51,47,600 4,36,47,600 3,51,47,600 4,36,47,600
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
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]
13
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
14
Disclosure of classes of share capital [Table] ..(2)

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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] 43,64,760
Value of shares issued 3,51,47,600 4,36,47,600
Number of shares subscribed and fully paid [shares] 35,14,760 [shares] 43,64,760
Value of shares subscribed and fully paid 3,51,47,600 4,36,47,600
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] 43,64,760
Total value of shares subscribed 3,51,47,600 4,36,47,600
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 35,14,760 [shares] 43,64,760
Value of shares called 3,51,47,600 4,36,47,600
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 4,36,47,600
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] 23,04,360
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] 23,04,360
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 8,50,000 [shares] 5,00,000
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 8,50,000 [shares] 5,00,000
Total increase (decrease) in number of shares outstanding [shares] -8,50,000 [shares] 18,04,360
Number of shares outstanding at end of period [shares] 4,27,97,600 [shares] 43,64,760
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 2,30,43,600
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
15
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 2,30,43,600
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 85,00,000 50,00,000
Other decrease in amount of shares 0 0
Total decrease in share capital during period 85,00,000 50,00,000
Total increase (decrease) in share capital -85,00,000 1,80,43,600
Share capital at end of period 3,51,47,600 4,36,47,600
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

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 0 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
16
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.
17
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Capital redemption reserves [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 86,39,73,365 69,86,08,057 0 0
Other additions to reserves 9,83,40,374 7,49,00,000 85,00,000 50,00,000
Total additions to reserves 96,23,13,739 77,35,08,057 85,00,000 50,00,000
Deductions to reserves [Abstract]
Other utilisation of securities premium if
0 0 0 0
permitted
Other deductions to reserves 85,00,000 50,00,000 0 0
Total deductions to reserves 85,00,000 50,00,000 0 0
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 28,11,80,800 24,75,61,800
Interim preferred dividend
0 0
appropriation
Interim special dividend appropriation 0 0
Total interim dividend appropriation 28,11,80,800 24,75,61,800
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 28,11,80,800 24,75,61,800
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 5,77,97,540 5,08,87,056
Preferred dividend tax appropriation 0 0
Total dividend tax appropriation 5,77,97,540 5,08,87,056
Other appropriations 21,68,23,440 18,33,28,400 0 0
Transfer to general reserve 8,64,00,000 6,99,00,000 0 0
Total appropriations for dividend,
64,22,01,780 55,16,77,256 0 0
dividend tax and general reserve
Appropriation towards bonus shares 0 0 0 0
Total changes in reserves 31,16,11,959 21,68,30,801 85,00,000 50,00,000
Reserves at end of period 119,35,34,139 88,19,22,180 2,05,00,000 1,20,00,000
Venturer's share of post-acquisition reserves
0 0 0 0
of jointly controlled enterprise
18

Components of reserves [Axis] Other reserves [Member] General reserve [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Profit (loss) for period 0 0 0 0
Other additions to reserves 8,64,00,000 6,99,00,000 8,64,00,000 6,99,00,000
Total additions to reserves 8,64,00,000 6,99,00,000 8,64,00,000 6,99,00,000
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 8,64,00,000 6,99,00,000 8,64,00,000 6,99,00,000
Reserves at end of period 27,33,00,000 18,69,00,000 27,33,00,000 18,69,00,000
Venturer's share of post-acquisition reserves
0 0 0 0
of jointly controlled enterprise
19

Components of reserves [Axis] Surplus [Member]
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Profit (loss) for period 86,39,73,365 69,86,08,057
Other additions to reserves 34,40,374 0
Total additions to reserves 86,74,13,739 69,86,08,057
Other utilisation of securities premium if permitted 0 0
Other deductions to reserves 85,00,000 50,00,000
Total deductions to reserves 85,00,000 50,00,000
Appropriations for dividend, dividend tax and general reserve [Abstract]
Interim equity dividend appropriation 28,11,80,800 24,75,61,800
Interim preferred dividend appropriation 0 0
Interim special dividend appropriation 0 0
Total interim dividend appropriation 28,11,80,800 24,75,61,800
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 28,11,80,800 24,75,61,800
Equity dividend tax appropriation 5,77,97,540 5,08,87,056
Preferred dividend tax appropriation 0 0
Total dividend tax appropriation 5,77,97,540 5,08,87,056
Other appropriations 21,68,23,440 18,33,28,400
Transfer to general reserve 8,64,00,000 6,99,00,000
Total appropriations for dividend, dividend tax and general reserve 64,22,01,780 55,16,77,256
Appropriation towards bonus shares 0 0
Total changes in reserves 21,67,11,959 14,19,30,801
Reserves at end of period 89,97,34,139 68,30,22,180
Venturer's share of post-acquisition reserves of jointly controlled enterprise 0 0
20
[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]
01/04/2019 01/04/2018
to to 31/03/2020 31/03/2019
31/03/2020 31/03/2019
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 3,55,27,077 3,29,73,801 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]
31/03/2020 31/03/2019
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

31/03/2020 31/03/2019
Disclosure of notes on borrowings explanatory [TextBlock]
Share long-term borrowings joint ventures 0 0
Share short-term borrowings joint ventures 0 0
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)
21
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)
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
gross carrying amount [Axis] [Member] impairment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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 7,56,77,082 6,95,68,786 7,56,77,082 6,95,68,786
assets
Acquisitions through
business combinations 0 0 0 0
tangible assets
Depreciation tangible assets -4,66,31,031 -4,01,59,230 4,66,31,031 4,01,59,230
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 0 0 0 0
others
Total disposals tangible
0 0 0 0 0 0
assets
Other adjustments tangible
assets [Abstract]
Increase (decrease) through
net exchange differences 0 0 0 0
tangible assets
0 0 0 0 0 0
assets, others
Total other adjustments
0 0 0 0 0 0
tangible assets
Total changes in tangible
2,90,46,051 2,94,09,556 7,56,77,082 6,95,68,786 4,66,31,031 4,01,59,230
assets
Tangible assets at end of period 44,01,50,434 41,11,04,383 74,56,33,003 66,99,55,921 30,54,82,569 25,88,51,538
22

Classes of tangible assets [Axis] Land [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
23

Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
24

Classes of tangible assets [Axis] Buildings [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 2,82,72,582 68,93,119 2,82,72,582 68,93,119
assets
tangible assets
Depreciation tangible assets -66,11,582 -64,13,708 66,11,582 64,13,708
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
2,16,61,000 4,79,411 2,82,72,582 68,93,119 66,11,582 64,13,708
assets
25

Classes of tangible assets [Axis] Factory building [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
2,16,61,000 4,79,411 2,82,72,582 68,93,119 66,11,582 64,13,708
assets
26

Classes of tangible assets [Axis] Factory building [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
2,16,61,000 4,79,411 2,82,72,582 68,93,119 66,11,582 64,13,708
assets
27

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
94,85,517 -8,56,406 3,27,12,701 2,03,84,841 2,32,27,184 2,12,41,247
assets
28

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
94,85,517 -8,56,406 3,27,12,701 2,03,84,841 2,32,27,184 2,12,41,247
assets
29

Classes of tangible assets [Axis] Other plant and equipment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
94,85,517 -8,56,406 3,27,12,701 2,03,84,841 2,32,27,184 2,12,41,247
assets
30

Classes of tangible assets [Axis] Furniture and fixtures [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 22,33,924 27,65,879 22,33,924 27,65,879
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
-6,63,982 47,725 22,33,924 27,65,879 28,97,906 27,18,154
assets
Tangible assets at end of period 82,49,786 89,13,768 3,02,77,954 2,80,44,030 2,20,28,168 1,91,30,262
31

01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
-6,63,982 47,725 22,33,924 27,65,879 28,97,906 27,18,154
assets
32

Classes of tangible assets [Axis] Vehicles [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
business combinations tangible 0 3,11,69,545 0 3,11,69,545
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
-58,00,747 2,71,78,421 0 3,11,69,545 58,00,747 39,91,124
assets
33

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
-58,00,747 2,71,78,421 0 3,11,69,545 58,00,747 39,91,124
assets
34

Classes of tangible assets [Axis] Motor vehicles [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
-58,00,747 2,71,78,421 0 3,11,69,545 58,00,747 39,91,124
assets
35

Classes of tangible assets [Axis] Office equipment [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
51,06,752 8,05,537 64,44,663 14,44,081 13,37,911 6,38,544
assets
Tangible assets at end of period 77,03,552 25,96,800 1,40,75,982 76,31,319 63,72,430 50,34,519
36

01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
51,06,752 8,05,537 64,44,663 14,44,081 13,37,911 6,38,544
assets
Tangible assets at end of period 77,03,552 25,96,800 1,40,75,982 76,31,319 63,72,430 50,34,519
37

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
73,148 42,60,461 35,66,285 62,24,320 34,93,137 19,63,859
assets
38

Classes of tangible assets [Axis] Computer equipments [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
73,148 42,60,461 35,66,285 62,24,320 34,93,137 19,63,859
assets
39

Classes of tangible assets [Axis] Leasehold improvements [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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 1,02,88,330 1,03,86,098 1,12,79,309 1,12,79,309 9,90,979 8,93,211
40

01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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 1,02,88,330 1,03,86,098 1,12,79,309 1,12,79,309 9,90,979 8,93,211
41

Classes of tangible assets [Axis] Other tangible assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
-7,17,869 -24,07,825 24,46,927 6,87,001 31,64,796 30,94,826
assets
42

Classes of tangible assets [Axis] Other tangible assets, others [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
-7,17,869 -24,07,825 24,46,927 6,87,001 31,64,796 30,94,826
assets
43

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]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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
-7,17,869 -24,07,825 24,46,927 6,87,001 31,64,796 30,94,826
assets
44
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]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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

Classes of tangible assets [Axis] Land [Member] Buildings [Member] Factory building [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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
45

Other plant and equipment
Classes of tangible assets [Axis] Factory building [Member] Plant and equipment [Member]
[Member]
[Member] [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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

Other plant and equipment
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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
46

Classes of tangible assets [Axis] Vehicles [Member] Motor vehicles [Member]
[Member] [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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

Computer equipments
[Member]
[Member] [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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
47

Computer equipments
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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

Classes of tangible assets [Axis] Other tangible assets [Member] Other tangible assets, others [Member]
[Member] [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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
48

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of notes on tangible assets explanatory [TextBlock]
Share tangible assets joint ventures, net 0 0
[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]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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 78,15,388 13,20,000 78,15,388 13,20,000
intangible assets
intangible assets
Total additions to
78,15,388 13,20,000 78,15,388 13,20,000
intangible assets
Amortization intangible assets -18,31,709 -11,21,725 18,31,709 11,21,725
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
59,83,679 1,98,275 78,15,388 13,20,000 18,31,709 11,21,725
assets
Intangible assets at end of period 1,15,69,473 55,85,794 2,15,41,287 1,37,25,899 99,71,814 81,40,105
49

Classes of intangible assets [Axis] Computer software [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
[Abstract]
0 0 0 0
development
intangible assets
intangible assets
Total additions to
78,15,388 13,20,000 78,15,388 13,20,000
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
59,83,679 1,98,275 78,15,388 13,20,000 18,31,709 11,21,725
assets
50

Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
[LineItems]
[Abstract]
[Abstract]
0 0 0 0
development
intangible assets
intangible assets
Total additions to
78,15,388 13,20,000 78,15,388 13,20,000
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
59,83,679 1,98,275 78,15,388 13,20,000 18,31,709 11,21,725
assets
51
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]
01/04/2019 01/04/2018 01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019 31/03/2020 31/03/2019
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

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 01/04/2018
to to
31/03/2020 31/03/2019
Non-current investments [Abstract]
Disclosure of details of non-current investments [Abstract]
Details of non-current investments [LineItems]
Other non-current Other non-current
Type of non-current investments investments investments
Class of non-current investments Other investments Other investments
Long term Long term
Nature of non-current investments Non-Trade Non-Trade
Investment Investment
Non-current investments 0 0
MYK Tolls Private MYK Tolls Private
Name of body corporate in whom investment has been made Limited Limited
Details of non-current investment made in partnership firms [Abstract]
Details of capital of partnership firm [Abstract]
Total capital of partnership firm 0 0
Details of share of each partner in capital of partnership firm 0 0

31/03/2020 31/03/2019
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
52
[200500] Notes - Current investments

31/03/2020 31/03/2019
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
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 18,31,88,666 23,27,76,090 9,04,17,231 12,50,91,017
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]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Inventories 6,95,16,912 8,19,29,749 2,32,54,523 2,57,55,324
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
53

Classification of inventories [Axis] Other inventories, others [Member]
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Inventories 2,32,54,523 2,57,55,324
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
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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 43,76,39,966 40,84,10,710 42,38,95,507 39,95,15,775
Allowance for bad and doubtful debts 1,37,44,459 88,94,935 0 0
Total trade receivables 42,38,95,507 39,95,15,775 42,38,95,507 39,95,15,775
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
54
Subclassification of trade receivables [Table] ..(2)

Classification of assets based on security [Axis] Doubtful [Member]
31/03/2020 31/03/2019
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 1,37,44,459 88,94,935
Allowance for bad and doubtful debts 1,37,44,459 88,94,935
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
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]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 1,34,42,845 1,26,76,428 4,09,21,764 2,63,92,775
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 1,34,42,845 1,26,76,428 4,09,21,764 2,63,92,775
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
55
Loans and advances [Table] ..(2)

Other taxes
Other deposit
Classification of loans and advances [Axis] receivable
assets [Member]
[Member]
Unsecured Unsecured
Classification of assets based on security [Axis] considered good considered good
[Member] [Member]
31/03/2019 31/03/2020
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 29,86,126 78,87,616
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 29,86,126 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
56
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
[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 3,12,82,955 3,62,65,276 0 0
Provision leave encashment 1,45,86,103 1,07,05,127 0 0
Provision pension 0 0 0 0
Provision employee insurance scheme 0 0 0 0
Provision other employee related
0 0 71,18,371 62,41,220
liabilities
Total provisions for employee benefits 4,58,69,058 4,69,70,403 71,18,371 62,41,220
Provision for corporate tax [Abstract]
Provision for current tax 0 0 0 25,36,122
Provision for wealth tax 0 0 0 0
Provision for fringe benefit tax 0 0 0 0
Provision for other tax 0 0 0 0
Provision for corporate dividend tax 0 0 0 0
Total provision for corporate tax 0 0 0 25,36,122
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 4,58,69,058 4,69,70,403 71,18,371 87,77,342
57

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 3,52,50,508 2,80,83,150
Total others, long-term 3,52,50,508 2,80,83,150
Total other long-term liabilities 3,52,50,508 2,80,83,150
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 2,33,00,329 2,70,01,774
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 4,74,64,463 4,28,33,229
Contribution to provident fund scheme 0 0
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others 25,60,25,254 18,61,55,251
Total other current liabilities 32,67,90,046 25,59,90,254
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
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Share trade receivables joint ventures 0 0
Fixed deposits with banks 68,21,82,329 37,54,21,170
Other deposits with banks 0 0
58
Deposit repayment reserve account with banks 0 0

Other balances with banks 96,75,970 1,99,46,168
Total balance with banks 69,18,58,299 39,53,67,338
Cheques, drafts on hand 0 0
Cash on hand 6,71,881 5,78,778
Others 0 0
Total cash and cash equivalents 69,25,30,180 39,59,46,116
Other bank balances 0 0
Total cash and bank balances 69,25,30,180 39,59,46,116
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 1,05,08,639 39,94,586
Total other current assets 1,05,08,639 39,94,586
Share other current assets joint ventures 0 0
59
[200700] Notes - Additional disclosures on balance sheet

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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
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 50.00% 50.00%
Value of share capital held by foreign company 17,57,380 2,18,23,800
Percentage of paid-up capital held by foreign holding company and
50.00% 50.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
17,57,380 2,18,23,800
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
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
60
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 0 0
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
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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
61
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
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
62
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 on weighted average basis. By-products are valued at net realizable value. WIP, Finished Goods are valued at
lower of cost and NRV. Finished 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
63
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
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
64
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 31stMarch 2020 (Rs.) 31stMarch 2019 (Rs.)
Bank Guarantees 0.00 12,000
EPCG availed against Imported Equipment 94,45,616 94,45,616
65
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
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
66
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)
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:
Sl.No Particulars Amount (Rs)
1 Current Service Cost 11,77,770
2 Non-Current Service Cost 5,09,37,571
b) Actuarial Assumptions:
67
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.
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
68
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
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
Sale of Goods
69
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. Muralidhar Yadama 2,21,58,600 1,92,68,250
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
Laticrete International Inc, USA 2,07,72,818 1,81,21,717
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:
70
Particulars Current Year Previous 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 earnings per share
38,90,990 43,23,544
(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.
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
71
Firm No.002864S
D.Premnath Y.MURALIDHAR Y.KIRTHI KRISHNA
Partner Managing Director Vice Director
Membership No.207133
Date:
Place: Hyderabad
72
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
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
73
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 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
74
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
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
75
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
Bank Guarantees 0.00 12,000
EPCG availed against Imported Equipment 94,45,616 94,45,616
76
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
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
77
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)
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:
78
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.
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
79
Key Management Personnel

Y. Muralidhar
Y. Kirthi Krishna
P. Yashwanth Krishna
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
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
Sale of Goods
80
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
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:
81
Particulars Current Year Previous 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 earnings per share
38,90,990 43,23,544
(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.
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
82
Firm No.002864S
D.Premnath Y.MURALIDHAR Y.KIRTHI KRISHNA
Partner Managing Director Vice Director
Membership No.207133
Date:
Place: Hyderabad
[200900] Notes - Events occurring after balance sheet date

31/03/2020 31/03/2019
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

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of employee benefits explanatory [TextBlock]
Termination benefits expense 0 0
Amount recognised as expense for defined contribution plans 0 0
83
[300400] Notes - Employee share-based payments

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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
84
Disclosure of notes on borrowing costs explanatory [Text Block]

i. Borrowing Costs
85
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] BEMCIINDUSTRIESPRIVATELIMITED ErnoDeBruijn
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
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 UNITED

INDIA INDIA UNITED STATES
party STATES
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 30,65,497 33,33,527 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
Transfers under finance agreements related
party transactions [Abstract]
Transfers of loan under finance
agreements from enterprise related 0 0 0 0
party transactions
86

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 1,000 500
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 0 8,10,235 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
87

Categories of related parties [Axis] FaisalSaleem LATICRETEMIDDLEEASTLLC
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
LATICRETE
LATICRETE
Name of related party Faisal Saleem Faisal Saleem MIDDLE EAST
MIDDLE EAST LLC
LLC
Country of incorporation or residence of related
INDONESIA INDONESIA UNITED STATES UNITED STATES
party
Enterprises which Enterprises which are
are owned, or have owned, or have
significant significant influence
Key Management Key Management influence of or are of or are partners
Description of nature of related party relationship Personnel Personnel partners with Key w i t h 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
party transactions
transactions
88

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 2,000 2,000 0 0
Amounts payable related party transactions 0 0 0 0
transaction
0 0 0 0
party
Maximum amount payable to related party during
0 0 0 0
period
0 0 0 0
during period
0 0 0 0
0 0 0 0
89

Categories of related parties [Axis] LaticreteInternationalIncUSA MYKSCHOMBURGINDIAPRIVATELIMITED
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Laticrete Laticrete
MYK ARMENT PRIVATE MYK ARMENT PRIVATE
Name of related party International Inc, International Inc,
LIMITED LIMITED
USA USA
UNITED STATES UNITED STATES INDIA INDIA
party
Description of nature of related party relationship Joint venture Joint venture influence of or are partners influence of or are partners
PURCHASE OF PURCHASE OF
Description of nature of transactions with related G O O D S , GOODS,
PURCHASE AND SALE PURCHASE AND SALE
ROYALTY, ROYALTY,
party OF GOODS OF GOODS
TRAINING TRAINING
CHARGES CHARGES
Purchases of goods related party transactions 59,865 15,83,478 14,84,35,319 8,58,11,468
0 0 5,96,69,289 6,35,17,489
transactions
0 0 0 0
transactions
0 0 0 0
transactions
2,11,82,251 2,68,63,126 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
party transactions
transactions
90

0 0 0 0
transactions
0 0 0 0
0 0 0 0
0 0 0 0
Other related party transactions expense 2,07,72,818 1,81,21,717 0 0
0 0 0 0
made
0 0 0 0
received
[Abstract]
Remuneration for key managerial personnel 0 0 0 0
Amounts receivable related party transactions 0 1,53,45,078 0 2,44,81,551
transaction
0 0 0 0
party
during 0 0 0 0
period
0 0 0 0
during period
0 0 0 0
0 0 0 0
91

Categories of related parties [Axis] PARASAKTICEMENTINDUSTRIESLIMITED PMUNIKRISHNA
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
PARASAKTI CEMENT PARASAKTI CEMENT P . MUNI P. MUNI
Name of related party INDUSTRIES LIMITED INDUSTRIES LIMITED KRISHNA KRISHNA
INDIA INDIA INDIA INDIA
party
Permanent account number of related party ADFPP2190L ADFPP2190L
CIN of related party U26942TG1993PLC015764 U26942TG1993PLC015764
Description of nature of related party relationship influence of or are partners influence of or are partners Personnel Personnel
party
Purchases of goods related party transactions 4,06,08,188 3,87,20,663 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
party transactions
transactions
0 0 0 0
92

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 0 1,500 1,500
transaction
0 0 0 0
party
during 0 0 0 0
period
0 0 0 0
during period
0 0 0 0
0 0 0 0
93

Categories of related parties [Axis] TURBOVENTINDUSTRIESPRIVATELIMITED YKIRTHIKRISHNA
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
TURBOVENT TURBOVENT
Y. KIRTHI Y. KIRTHI
Name of related party INDUSTRIES PRIVATE INDUSTRIES PRIVATE
KRISHNA KRISHNA
LIMITED LIMITED
INDIA INDIA INDIA INDIA
party
Permanent account number of related party AGJPK0687L AGJPK0687L
owned, or have significant owned, or have significant Relatives of Key Relatives of Key
Description of nature of related party relationship influence of or are partners influence of or are partners management management
with Key management with Key management personnel personnel
party
Purchases of goods related party transactions 40,21,190 45,35,182 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
party transactions
transactions
94

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 0 2,000 2,000
Amounts payable related party transactions 0 0 0 0
Amounts receivable related party transactions 0 4,20,000 0 0
transaction
0 0 0 0
party
during 0 0 0 0
period
0 0 0 0
during period
0 0 0 0
0 0 0 0
95

Categories of related parties [Axis] YMURALIDHAR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of relationship and transactions between related parties [Abstract]
Disclosure of relationship and transactions between related parties [LineItems]
Name of related party Y. MURALIDHAR Y. MURALIDHAR
Country of incorporation or residence of related party INDIA INDIA
Permanent account number of related party AAAPY9365L AAAPY9365L
Description of nature of related party relationship Personnel Personnel
Description of nature of transactions with related party SITTING FEES SITTING FEES
Purchases of goods related party transactions 0 0
Revenue from sale of goods related party transactions 0 0
Purchases of tangible assets related party transactions 0 0
Sales of tangible assets related party transactions 0 0
Services received related party transactions 0 0
Revenue from rendering of services related party transactions 0 0
Leases as lessor related party transactions 0 0
Leases as lessee related party transactions 0 0
Advances given during year related party transactions 0 0
Advances taken during year related party transactions 0 0
Interest received during year related party transactions 0 0
Interest paid during year related party transactions 0 0
Reimbursement of expenses incurred on behalf of company during year related party
0 0
transactions
Reimbursement of expenses incurred by related party during year related party
0 0
transactions
Hire purchase as purchaser related party transactions 0 0
Hire purchase as seller related party transactions 0 0
Contribution to trust controlled by company in relation to CSR expenditure 0 0
Transfers of research and development from enterprise related party transactions 0 0
Transfers of research and development to enterprise related party transactions 0 0
Transfers under license agreements from enterprise related party transactions 0 0
Transfers under license agreements to enterprise related party transactions 0 0
Transfers under finance agreements related party transactions [Abstract]
Transfers of loan under finance agreements from enterprise related party
0 0
transactions
Transfers of loan under finance agreements to enterprise related party
0 0
transactions
Equity contributions made under finance agreements related party transactions 0 0
Equity contributions received under finance agreements related party
0 0
transactions
Provision of guarantees or collateral by enterprise related party transactions 0 0
Provision of guarantees or collateral to enterprise related party transactions 0 0
Services received from management contracts 0 0
Revenue from services rendered through management contracts 0 0
Expense from agency arrangements 0 0
Revenue form agency arrangements 0 0
Other related party transactions expense 1,31,35,000 1,48,57,440
Other related party transactions income 0 0
Other related party transactions contribution made 0 0
Other related party transactions contribution received 0 0
Transaction relating to key management personnel [Abstract]
Remuneration for key managerial personnel 2,21,58,600 1,92,68,250
Outstanding balances for related party transactions [Abstract]
Amounts payable related party transactions 0 0
Amounts receivable related party transactions 0 0
Provisions for doubtful debts related to outstanding balances of related party
0 0
transaction
Share application money received from related party 0 0
Share application money given to related party 0 0
Maximum amount payable to related party during period 0 0
Maximum amount receivable from related party during period 0 0
Amount written off during period in respect of debts due from related parties 0 0
Amount written back during period in respect of debts due to related parties 0 0
96

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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
[300300] Notes - Earnings per share

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 [shares] 43,64,760
Adjusted weighted average shares [shares] 3,51,47,600 [shares] 43,64,760
Diluted weighted average shares [shares] 3,51,47,600 [shares] 43,64,760
Adjustments of numerator to calculate basic earnings per share [Abstract]
Adjustments of numerator to calculate diluted earnings per share [Abstract]
97
[201900] Notes - Income taxes

31/03/2020 31/03/2019
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 1,75,69,229 1,92,22,652
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 1,75,69,229 1,92,22,652
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
[202600] Notes - Consolidated financial statements
Disclosure of details of entities consolidated [Table] ..(1)

Entities consolidated [Axis] MYKTOOLSPRIVATELIMITED
01/04/2019
to
31/03/2020
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%
98
Disclosure of details of subsidiaries [Table] ..(1)

Subsidiaries [Axis] MYKTOOLSPRIVATELIMITED
01/04/2019
to
31/03/2020
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
End of reporting period of financial statements of subsidiary when different from parent 31/12/2020

01/04/2019
to
31/03/2020
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]
[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]
01/04/2019 01/04/2018
31/03/2020 31/03/2019 to to
31/03/2020 31/03/2019
Disclosure of contingent liabilities [Abstract]
Disclosure of contingent liabilities [LineItems]
AS PER DETAILS AS PER DETAILS
Description of nature of contingent liabilities PROVIDED PROVIDED
Estimate of financial effect of contingent
3,67,82,861 3,05,12,545 3,67,82,861 3,05,12,545
liabilities

Contingent liability on disputed sales
Classes of contingent liabilities [Axis] Other guarantees given [Member]
tax [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
PENDING PENDING
LITIGATION LITIGATION
BANK BANK
Description of nature of contingent liabilities GUARANTEES GUARANTEES
REGARDING REGARDING
EXCISE DUTY EXCISE DUTY
AND SALES TAX AND SALES TAX
Estimate of financial effect of contingent
0 12,000 2,73,37,245 2,10,54,929
liabilities
99

Other contingent liabilities, others
Classes of contingent liabilities [Axis]
[Member]
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
EPCG AVAILED EPCG AVAILED
AGAINST AGAINST
Description of nature of contingent liabilities IMPORTED IMPORTED
EQUIPMENT EQUIPMENT
Estimate of financial effect of contingent liabilities 94,45,616 94,45,616

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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]
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
Provisions
date.
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
Provisions
date.
100
[202700] Notes - Cash flow statements

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 69,25,30,180 39,59,46,116
Total cash and cash equivalents 69,25,30,180 39,59,46,116
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 29,76,46,489 30,03,54,353
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) 29,76,46,489 30,03,54,353
101
[100200] Statement of profit and loss

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 409,62,79,211 353,52,97,564
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 409,62,79,211 353,52,97,564
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 409,62,79,211 353,52,97,564
Other income 6,50,88,422 5,07,54,821
Total revenue 416,13,67,633 358,60,52,385
Expenses [Abstract]
Cost of materials consumed 118,90,16,489 114,65,03,166
Purchases of stock-in-trade 15,26,07,688 9,59,53,436
Changes in inventories of finished goods, work-in-progress and
1,40,61,335 -2,82,69,188
stock-in-trade
Employee benefit expense 53,79,39,453 42,73,46,924
Finance costs 41,60,809 36,17,748
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 4,66,31,031 4,01,59,230
Amortisation expense 18,31,709 11,21,725
Depletion expense 0 0
Total depreciation, depletion and amortisation expense 4,84,62,740 4,12,80,955
Expenditure on production, transportation and other expenditure
0 0
pertaining to exploration and production activities
CSR expenditure 1,27,30,193 99,01,513
Other expenses 104,15,07,024 90,68,39,886
Total expenses 300,04,85,731 260,31,74,440
Total profit before prior period items, exceptional items, extraordinary
116,08,81,902 98,28,77,945
items and tax
Prior period items before tax 0 0
Exceptional items before tax 0 0
Total profit before extraordinary items and tax 116,08,81,902 98,28,77,945
Extraordinary items before tax 0 0
Total profit before tax 116,08,81,902 98,28,77,945
Tax expense [Abstract]
Current tax 29,85,61,960 29,64,61,768
Deferred tax -16,53,423 -1,21,91,880
Total tax expense 29,69,08,537 28,42,69,888
Total profit (loss) for period from continuing operations 86,39,73,365 69,86,08,057
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 86,39,73,365 69,86,08,057
Profit (loss) of minority interest 0 0
Share of profit (loss) of associates 0 0
Total profit (loss) for period 86,39,73,365 69,86,08,057
Additional disclosure on discontinuing operations [Abstract]
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] 222.04 [INR/shares] 161.58
Diluted earnings per equity share [INR/shares] 222.04 [INR/shares] 161.58
102
Nominal value of per equity share [INR/shares] 10 [INR/shares] 10
103
[300500] Notes - Subclassification and notes on income and expenses

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 409,62,79,211 353,52,97,564
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 409,62,79,211 353,52,97,564
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 3,67,41,335 2,02,64,827
Total interest income on long-term investments 3,67,41,335 2,02,64,827
Total interest income 3,67,41,335 2,02,64,827
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
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
104
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 2,83,47,087 3,04,89,994
Total other non-operating income 2,83,47,087 3,04,89,994
Income from pipeline transportation 0 0
Total other income 6,50,88,422 5,07,54,821
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 14,88,140 12,29,915
Total interest expense 14,88,140 12,29,915
Other borrowing costs 26,72,669 23,87,833
Net gain/loss on foreign currency transactions and translations
0 0
treated as finance costs
Total finance costs 41,60,809 36,17,748
Share finance costs joint ventures 0 0
Employee benefit expense [Abstract]
Salaries and wages 3,52,93,600 34,65,67,136
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 45,54,17,406 1,92,68,250
Commission to directors 0 1,48,57,440
Other benefits to directors 0 0
Total remuneration to directors 45,54,17,406 3,41,25,690
Total managerial remuneration 45,54,17,406 3,41,25,690
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for contract labour 0 0
Contribution to provident and other funds for others 2,81,82,371 1,84,05,048
Total contribution to provident and other funds 2,81,82,371 1,84,05,048
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 1,10,26,289 2,03,53,543
Pension schemes 0 0
105
Voluntary retirement compensation 0 0

Other retirement benefits 0 0
Staff welfare expense 80,19,787 78,95,507
Other employee related expenses 0 0
Total employee benefit expense 53,79,39,453 42,73,46,924
Share employee benefit expense joint ventures 0 0
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 2,40,13,079 1,51,69,088
Power and fuel 1,98,92,734 1,77,92,511
Rent 3,15,93,801 2,64,02,699
Repairs to building 51,55,790 25,81,531
Repairs to machinery 2,93,962 7,79,471
Insurance 88,08,141 55,70,305
Rates and taxes excluding taxes on income [Abstract]
Central excise duty 0 0
Purchase tax 0 0
Other cess taxes 31,87,835 29,66,822
Cost taxes other levies by government local authorities 0 0
Provision wealth tax 0 0
Total rates and taxes excluding taxes on income 31,87,835 29,66,822
Research development expenditure 0 0
Subscriptions membership fees 0 0
Electricity expenses 33,20,570 28,95,504
Telephone postage 85,32,772 77,07,719
Printing stationery 32,16,148 24,24,817
Information technology expenses 0 0
Travelling conveyance 6,60,33,678 5,32,57,961
Catering canteen expenses 0 0
Entertainment expenses 0 0
Legal professional charges 2,63,37,252 2,41,65,770
Training recruitment expenses 59,71,692 18,06,187
Vehicle running expenses 0 0
Safety security expenses 61,64,779 51,36,972
Directors sitting fees 7,000 7,000
Donations subscriptions 0 0
Books periodicals 18,86,176 15,53,688
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 10,45,75,231 9,16,01,753
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 30,23,71,133 27,67,13,017
Guarantee commission 0 0
Cost repairs maintenance other assets 3,38,60,781 3,13,68,580
Cost transportation [Abstract]
Cost freight 28,27,09,408 25,38,00,698
Cost octroi 0 0
Cost loading and unloading 0 0
Cost other transporting 0 0
Total cost transportation 28,27,09,408 25,38,00,698
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 2,07,72,818 1,81,21,717
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
106
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 0 0
Bad debts advances written off 0 0
Other assets written off 0 0
Total write-off assets 0 0
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Contract cost [Abstract]
Site labour supervision cost contracts 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 3,71,800 3,71,800
Payment for taxation matters 40,000 40,000
Payment for company law matters 0 0
Payment for other services 0 0
Payment for reimbursement of expenses 0 6,796
Total payments to auditor 4,11,800 4,18,596
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 8,23,90,444 6,45,97,480
Total other expenses 104,15,07,024 90,68,39,886
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
107
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 29,85,61,960 29,64,61,768
MAT credit recognised during year 0 0
Total current tax 29,85,61,960 29,64,61,768
[300600] Notes - Additional information statement of profit and loss
Details of goods purchased [Table] ..(1)

Categories of goods purchased [Axis] Goods purchased [Member] Goods purchased 1 [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
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 15,26,07,688 9,59,53,436 15,26,07,688 9,59,53,436
Details of raw materials consumed [Table] ..(1)

Categories of raw materials consumed [Axis] Raw materials consumed [Member] Raw materials consumed 1 [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
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 118,90,16,489 114,65,03,166 118,90,16,489 114,65,03,166
108

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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 1,24,12,837 -2,67,18,646
Changes in inventories of work-in-progress 0 0
Changes in inventories of stock-in-trade 16,48,498 -15,50,542
Changes in other inventories 0 0
Total changes in inventories of finished goods, work-in-progress and
1,40,61,335 -2,82,69,188
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
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
109
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 25,18,78,427 28,64,91,857
Value of imports of components and spare parts 0 0
Value of imports of capital goods 0 13,42,778
Total value of imports calculated on CIF basis 25,18,78,427 28,78,34,635
Expenditure on royalty 2,07,72,818 1,81,21,717
Expenditure on know-how 0 0
Expenditure on professional and consultation fees 0 0
Expenditure on interest 0 0
Expenditure on other matters 27,18,338 11,95,994
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 2,34,91,156 1,93,17,711
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 3,43,71,662 6,02,76,260
FOB value of traded goods exported 0 0
Total earnings on export of goods calculated on FOB basis 3,43,71,662 6,02,76,260
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 2,11,82,251 2,68,63,126
Total earnings in foreign currency 5,55,53,913 8,71,39,386
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
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
110
Domestic sale manufactured goods 409,62,79,211 347,50,21,304

Domestic sale traded goods 0 0
Total domestic turnover goods, gross 409,62,79,211 347,50,21,304
Export sale manufactured goods 0 6,02,76,260
Export sale traded goods 0 0
Total export turnover goods, gross 0 6,02,76,260
Total revenue from sale of products 409,62,79,211 353,52,97,564
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 33,50,24,520 27,82,67,170
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
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
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.
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.
111
[202200] Notes - Effects of changes in foreign exchange rates

31/03/2020 31/03/2019
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
112

MYK - LATICRETE - INDIA - PRIVATE - LIMITED - 2019-20 - Consolidated Financial Statement

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MYK - LATICRETE - INDIA - PRIVATE - LIMITED - 2019-20 - Consolidated Financial Statement

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MYK LATICRETE INDIA PRIVATE LIMITED

Consolidated Financial Statements for period 01/04/2019 to 31/03/2020

[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 the Consolidated Financial Statements

Basis for opinion

Key audit matters

Management's responsibility for the Consolidated Financial Statements

Auditor's responsibilities for the audit of the Consolidated Financial Statements

estimates and related disclosures made by management.

Report on other legal and regulatory requirements.

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

are in agreement with the books of account;

read with rule 7 of the Companies (Accounts) Rules, 2014;

For C RAMACHANDRAM & CO.,

Firm Registration No.002864S

Membership No. 207133

Date:05th September 2019

[100100] Balance sheet

[100400] Cash flow statement, indirect

Cash receipts from future contracts, forward contracts, option

[200100] Notes - Share capital

PAN of shareholder AAAPY9365L AAAPY9365L

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

Total decrease in number of shares during

Application money received for allotment of

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

Amount of preferential allotment 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)

Textual information (9)

[201000] Notes - Tangible assets

Disclosure of tangible assets [Table] ..(1)

Disclosure of tangible assets [Table] ..(2)

Disclosure of tangible assets [Table] ..(3)

Disclosure of tangible assets [Table] ..(4)