Kapco International Limited: (400100) Disclosure of General Information About Company

KAPCO INTERNATIONAL LIMITED
Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
KAPCO INTERNATIONAL
Name of company LIMITED
Corporate identity number U74899DL1980PLC010467
Permanent account number of entity AAACK2660H
Flat No. 5B, Shankar
Market, , Connaught
Address of registered office of company Place, , New Delhi , DELHI
, INDIA - 110001
Commercial and
Type of industry Industrial
Whether company is listed company No
Number of employees in the company at the end of the financial Year [pure] 10
Whether company has published sustainability report for the financial
No
Year
Date of board meeting when final accounts were approved 25/10/2021
Date of start of reporting period 01/04/2020 01/04/2019
Date of end of reporting period 31/03/2021 31/03/2020
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other
No
relevant books and papers in electronic form
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] 1
01/04/2020
to
31/03/2021
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 3301
ESNL OLS
(CNCRTS/ABSLTS);RSNDS,EXTRTD
Description of product or service category OLORGN,CNCNTRTS IN FATS
ETC;TRPNC BY-PRDCTAQUS
DSTLTS/SLTN
Turnover of product or service category 210,59,79,668
Highest turnover contributing product or service (ITC 8 digit) code 33011990
Manufacturing of essential oils and
Description of product or service Cosmetics.
Turnover of highest contributing product or service 210,59,79,668
KAPCO INTERNATIONAL LIMITED Standalone Financial Statements for period 01/04/2020 to 31/03/2021
[400400] Disclosures - Directors report
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1 2
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director SUNIL VARUN
Last name of director KAPOOR KAPOOR
MANAGING WHOLE TIME
Designation of director DIRECTOR DIRECTOR
Director identification number of director 02178840 02178860
Date of signing board report 25/10/2021 25/10/2021
Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(1)

Material contracts/arrangements/transactions at arm's length basis [Axis] 01
01/04/2020
to
31/03/2021
VA Lifesciences
Name of related party LLP
Firm in which
director, manager or
Nature of related party relationship his relative is a
partner
Details of material contracts/arrangements/transactions at arm's length basis [Abstract]
Details of material contracts/arrangements/transactions at arm's length basis [LineItems]
VA Lifesciences
Name of related party LLP
Firm in which
director, manager or
Nature of related party relationship his relative is a
partner
Sale of FIxed
Assets Rs.5367908
Description of nature of material contracts/arrangements/transactions with related party Purchase of Fixed
Assets- 158000
ongoing i.e in the
Duration of material contracts/arrangements/transactions with related party ordinary course of
business
Dates of approval of material contracts/arrangements/transactions with related party by board 01/04/2020
Whether approval taken from board for material contracts/arrangements/transactions with related
Yes
party
Amount paid as advances if any for material contracts/arrangements/transactions with related party 0
2

01/04/2020
to
31/03/2021
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair [See below]
The Board of your Company
agreed not to transfer any
Disclosure relating to amounts if any which is proposed to carry to any amount to any of the
reserves Reserves for the year
u n d e r
review.
The Company has not
declared any dividend
Disclosures relating to amount recommended to be paid as dividend during the period under
review.
Details regarding energy conservation [See below]
Details regarding technology absorption [See below]
Details regarding foreign exchange earnings and outgo [See below]
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (7)
affecting financial position of company [See below]
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (9)
188(1) [TextBlock] [See below]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Details of statement indicating manner in which formal
annual evaluation made by board of its performance and of its [See below]
committees and individual directors [TextBlock]
Date of board of directors' meeting in which board's report referred
25/10/2021
to under section 134 was approved
Disclosure of extract of annual return as provided under section 92(3) Textual information (11)
[TextBlock] [See below]
Disclosure of statement on declaration given by independent directors Textual information (12)
under section 149(6) [TextBlock] [See below]
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters [See below]
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (14)
management policy [TextBlock] [See below]
Details on policy development and implementation by company on
corporate social responsibility initiatives taken during year [See below]
[TextBlock]
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
Disclosure of financial summary or highlights [TextBlock] [See below]
There was no
change in the nature of the
business of your company
Disclosure of change in nature of business [TextBlock] during the year under
r e v i e w .
Details of directors or key managerial personnels who were Textual information (17)
appointed or have resigned during year [TextBlock] [See below]
Disclosure of companies which have become or ceased to be its
subsidiaries, joint ventures or associate companies during [See below]
year [TextBlock]
Details relating to deposits covered under chapter v of companies act Textual information (19)
Details of deposits which are not in compliance with requirements Textual information (20)
of chapter v of act [TextBlock] [See below]
3
No significant
and material orders were
passed by the regulators
Details of significant and material orders passed by or courts or tribunals
impacting the going
regulators or courts or tribunals impacting going concern concern status and
status and company’s operations in future [TextBlock] company’s operations in
f u t u r e .
Details regarding adequacy of internal financial controls with Textual information (21)
reference to financial statements [TextBlock] [See below]
Disclosure of contents of corporate social responsibility policy Textual information (22)
Disclosure of reasons if company fails to spend prescribed amount on CSR Others
Disclosure of other reasons if company fails to spend prescribed amount As per CSR Policy.
on CSR
Disclosure of appointment and remuneration of managerial personnels Textual information (23)
Disclosure regarding issue of sweat equity shares [TextBlock] [See below]
Disclosure of equity shares with differential rights [TextBlock] [See below]
Number of meetings of board [pure] 4
4
Disclosure in board of directors report explanatory [Text Block]
Notice is hereby given that the Annual General Meeting of the Members of Kapco International Limited will be held on Tuesday 30th Day of
November, 2021 at 11:30 A.M. at the Registered Office of the Company at Flat No. 5B, Shankar Market, Connaught Place, New
Delhi-110001 to transact the following business:-
ORDINARY BUSINESS:
Item No:1
1. To receive, consider and adopt the Audited Standalone Financial Statements of the Company comprising of the Audited Balance Sheet
as of March 31, 2021, the Statement of Profit and Loss and Cash Flow Statement for the year ended on that date and the Reports of the Board
of Directors and Auditors thereon along with its annexures thereon.
2. To appoint Statutory Auditors of the Company and to fix their remuneration.
By order of the Board of Directors

For on behalf of Kapco International Limited
Sd/- Sd/-
Sunil Kapoor Varun Kapoor
Managing Director Whole Time Director
DIN:02178840 DIN- 02178860
Address: Plot No 11 Industrial Area Address: Plot No 11, Sector 3
Parwanoo Sec 3 Kasauli, Solan 173220 HP Parwanoo Solan-173220 HP
Place:-Parwanoo
Date:- 25.10.2021
NOTES:
1. A member entitled to attend and vote is entitled to appoint a proxy or proxies to attend and vote instead of himself/herself and a proxy
need not be a member. Proxies in order to be effective must be received by the company, not less than 48 hours, before the time for holding
the meeting. The proxy form is enclosed.
2. Members are requested to notify the change of address, if any, to the Share Department of the Company.
3. As per the Provisions of the amended Companies Act, 2013 facilities for making nomination is now available to the shareholder of the
company in respect of shares held by them.
4. Member are requested to affix their signatures at the space provided for on the attendance sheet annexed to the proxy form and hand
over the slip at the entrance to the place of the meeting.
5. Members will not be distributed any gift, Compliment or kind of such nature at the AGM.
6. Corporate members intending to send their authorized representatives are requested to send a duly certified copy of the Board
resolution authorizing the representatives to attend and vote at the Annual General Meeting.
5
DIRECTORS REPORT
To
The Shareholders,
Kapco International Limited
Flat No. 5B, Shankar Market,
Connaught Place, New Delhi- 110001
Your Directors take pleasure to present the Boards Report of your Company along with the Audited Financial Statement for the financial
6
year ended March 31, 2021.

FINANCIAL RESULTS
INR.
Particulars As at 31.03.2021 As at 31.03.2020
Revenue from Operations 2,105,979,668 1,474,280,696
Other Income 20,180,178 26,737,684
Total Income 2,126,159,846 1,501,018,380
Less: Total Expenses 1,757,900,986 1,191,494,553
Profit Before Tax 368,258,860 309,523,827
Less: extraordinary items -- --
Less: Taxes 96,625,361 77,581,630
Profit After Tax 271,633,499 231,942,197
Net profit carried to Balance sheet 271,633,499 231,942,197
STATE OF AFFAIRS OF YOUR COMPANY:

Your Company reported revenue from operations of INR 2,105,979,668/- as compared to INR 1,474,280,696/- in the previous financial year.
Further, the Company has earned profit of INR 271,633,499 during the year under review, as compared to profit of INR 231,942,197 in the
previous financial year.
CHANGE IN NATURE OF BUSINESS:
There was no change in the nature of the business of your company during the year under review.
DIVIDEND:
The Company has not declared any dividend during the period under review.
RESERVES & SURPLUS:
The Board of your Company agreed not to transfer any amount to any of the Reserves for the year under review.
DEPOSITS:
Your Company has not accepted any deposits within the meaning of Sections 73 and 76 of the Companies Act, 2013, read with the
Companies (Acceptance of Deposit) Rules, 2014 during the year under review.
NUMBER OF MEETINGS OF BOARD OF DIRECTORS

Your Company held Four Board Meetings during the financial year under review:
Dates of Board Meeting
25 JUNE, 2020
04 SEPTEMBER, 2020
30 DECEMBER, 2020
01 FEBRUARY 2021
ATTENDANCE OF DIRECTORS:
Board Meetings
Sr. Number of meetings your director is entitled to Number of meetings
7
No. Name of your Director attend attended
1 Sunil Kapoor 4 4
(DIN: 02178840)
2 Varun Kapoor- (DIN:02178860) 4 4
Kewal Krishan Kapoor (DIN

3 4 4
02179240)
DETAILS OF DIRECTORS AND KEY MANAGERIAL PERSONNEL:

As on date of this report, the Board comprises of:
1. Sunil Kapoor- Managing Director
2. Varun Kapoor- Whole time Director
3. Kewal Krishan Kapoor Director
4. Deepak Khanna-Independent Director
5. Rajan Jain-Independent Director
STATEMENT ON DECLARATION GIVEN BY INDEPENDENT DIRECTORS UNDER SUB-SECTION (6) OF SECTION 149
As per Section 149 (2) of Companies Act, any Public Company whose paid up share capital is ten crore rupees or more or turnover of one
hundred crore rupees or more or in aggregate, outstanding loans, debentures and deposits, exceeding fifty crore rupees shall have at least two
directors as independent directors.
Company has appointed the following persons as Independent Directors:

1. Mr. Deepak Khanna DIN no. 00894676
2. Mr. Rajan Jain DIN no. 00035287
BOARD EVALUATION:
The provisions of Rule 8(4) of the Companies (Accounts) Rules, 2014, being not applicable to your Company, the Board is not required to
carry out a formal annual evaluation of its own performance, board committees, and individual directors.
DETAILS OF STATUTORY AUDITOR:
Bajaj Verma & Co. Chartered Accountants bearing Firm Registration No: 025187N hold office until the conclusion of the ensuing Annual
General Meeting and are eligible for re-appointment. Your Company has received letter from them to the effect that their appointment, if
made, would be as per the prescribed eligibility and rules. The members of your Company are requested to consider their re-appointment for
five financial years commencing from April 01, 2019 till the conclusion of the annual general meeting to be held for the financial year end
March 31, 2024, at a remuneration as may be decided by the Board with the mutual consent of the auditors.
STATUTORY AUDITORS REPORT
The Auditors' Report does not contain any qualifications / remarks. Auditors' remarks in their report are self-explanatory and do not call for
any further comments.
DETAILS OF SECRETARIAL AUDITOR:
As per the provision of Section 204 of Companies Act, any Public Company having a paid-up share capital of fifty crore rupees or more; or
turnover of two hundred fifty crore rupees or more or every company having outstanding loans or borrowings from banks or public financial
institutions of one hundred crore rupees or more shall annex with its Boards report made in terms of sub-section (3) of section 134, a
secretarial audit report, given by a company secretary in practice
The provisions of Section 204 of Companies Act, 2013 pertaining to appointment of Secretarial Auditor are not applicable to your Company.
COST RECORD AND AUDIT:
The provisions of Section 148 of Companies Act, 2013 pertaining to Cost record/audit are not applicable to your Company.
INTERNAL AUDIT:
As per the provision of Section 138 of Companies Act, any Public Company whose paid up share capital is of fifty crore rupees or more
during the preceding financial year or turnover of two hundred crore rupees or more during the preceding financial year; or outstanding loans
or borrowings from banks or public financial institutions exceeding one hundred crore rupees or more at any point of time during the
preceding financial year; or outstanding deposits of twenty five crore rupees or more at any point of time during the preceding financial year
shall appoint Internal Auditor.
The provisions of Section 138 of Companies Act, 2013 pertaining to appointment of Internal Auditors is applicable on the Company
RISK MANAGEMENT POLICY:
Your Company although does not have a Risk Management Policy in place as on date, however the Board have taken suitable recourse action
for the same on the basis of which your Directors have identified the requisite elements of risk, which in the opinion of the Board may
threaten the existence of your Company.
ANNUAL RETURN:
As per section 134, of Companies Act, 2013, Companies were required to prepare MGT-9 (extract of Annual Return) and such MGT-9 was
required to be filed with Directors Report. However, this provision has been amended by Companies Amendment Act, 2017 w.e.f. 31.7.2018
i.e. as per notification dated 31st July, 2017 provision in relation to MGT-9 has been removed from Section 134 and a new provision has
been added i.e. the web address, if any, where annual return referred to in sub-section (3) of section 92 has been placed. Therefore, one can
opine that MGT-9 is not required to prepare by any Company if Directors Report approved in Board Meeting on or after 31st July, 2018.
POLICY ON DIRECTORS APPOINTMENT AND REMUNERATION:
As per the provisions of Section 178(1) read with rule-4 Companies (Appointment and Qualification of Directors) Rules, 2014 any Public
Company whose paid up share capital is ten crore rupees or more or turnover of one hundred crore rupees or more or more or in aggregate,
outstanding loans, debentures and deposits, exceeding fifty crore rupees shall constitute an 'Audit Committee' and a 'Nomination and
Remuneration Committee of the Board.
8
Company has constituted 'Audit Committee' and a 'Nomination and Remuneration Committee of the Board for the period under review.
DISCLOSURE OF COMPOSITION, MEETINGS AND TERMS OF REFERENCE OF THE POLICIES OF THE COMMITTEES:
A. AUDIT COMMITTEE:
The Company has constituted an Audit Committee as per provisions of Section 177 of the Companies Act, 2013 read with rule 6 and 7 of the
Companies (Meetings of the Board and its Powers) Rules, 2013 as applicable to your Company.
Audit Committee
The Audit Committee shall consist of a minimum of three directors with independent directors forming a majority
The Company has constituted the Audit Committee of the Board Company has appointed the following Directors as the Members of the
Committees
1. Mr. Varun Kapoor/ Mr. Sunil Kapoor

B. NOMINATION AND REMUNERATION COMMITTEE:

The Company has constituted Nomination and Remuneration Committee as per the provisions of Section 178 of the Companies Act, 2013
read will rules framed under the Companies (Meetings of the Board and its Powers) Rules, 2014 as applicable to your Company.
'Nomination and Remuneration Committee

Nomination and Remuneration Committee consist of three or more non-executive directors out of which not less than one-half shall be
independent directors:
1. Mr. Kewal Krishan Kapoor

C. STAKEHOLDERS RELATIONSHIP COMMITTEE:

The provisions of Section 178(5) of the Companies Act, 2014 read with rule 6 and 7 of the Companies (Meetings of the Board and its
Powers) Rules, 2013 is not applicable to your Company.
D. CORPORATE SOCIAL RESPONSIBILITY COMMITTEE:
Your Company has adopted Corporate Social Responsibility (CSR) Policy. The details of the CSR Policy and its implementation for the
financial year 2020-21 in prescribed manner is furnished in Annexure B.
Corporate Social Responsibility Committee of the Board consisting of three or more directors, out of which at least one director shall be an
independent director.
9
The composition of the Committee are as follows:
COMPOSITION:
Sr. No. Name Designation
1. Mr. Sunil Kapoor Director/Member
2. Mr. Varun Kapoor Director/Member
3. Mr. Deepak Khanna Independent Director/Member
No meetings were held during the period under review.

INTERNAL FINANCIAL CONTROLS:
Your Directors report that your Company has an adequate-internal-controls-systems commensurate with its size and nature of operations over
the financial reporting and such internal financial controls were operating effectively as at March 31, 2021.
MATERIAL CHANGES AND COMMITMENTS, IF ANY, AFFECTING THE FINANCIAL POSITION OF YOUR COMPANY WHICH
HAVE OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR OF THE COMPANY TO WHICH THE FINANCIAL
STATEMENTS RELATE AND THE DATE OF THE REPORT:
No material changes and commitments affecting the financial position of your Company occurred between the end of the financial year to
which these financial statements relate and the date of this report.
DETAILS OF SIGNIFICANT & MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNAL:
No significant and material orders were passed by the regulators or courts or tribunals impacting the going concern status and companys
operations in future.
PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES:
The details of transactions with related parties during the current financial year as referred to in Sub Section 1 of Section 188 of the
Companies Act, 2013, are provided in Form AOC 2 enclosed herewith as Annexure C.
PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS (IF ANY) AS PER SECTION 186 OF THE COMPANIES ACT,
2013:
Loans, Guarantees or Investments, if any covered under Section 186 of the Companies Act, 2013 made by your Company during the period
under review form part of the notes to the financial statements.
DETAILS IN RESPECT OF FRAUDS REPORTED BY AUDITORS UNDER SUB-SECTION (12) OF SECTION 143 OTHER THAN
THOSE WHICH ARE REPORTABLE TO THE CENTRAL GOVERNMENT:
No frauds are reported by the auditors of your Company for the period under review.
SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES:
During the year under review, your Company did not have any Subsidiary, Associate and Joint Venture Company. Also, no companies have
become/or ceased to be Subsidiary, Associate and Joint Venture of your Company.
REPORTING UNDER SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND
REDRESSAL) ACT, 2013:
Your Company has in place a policy for prevention of sexual harassment in accordance with the requirements of the Sexual Harassment of
women at workplace (Prevention, Prohibition & Redressal) Act, 2013. Internal Complaints Committee has been set up to redress complaints
received regarding sexual harassment. All employees are covered under this policy. Your Company did not receive any complain during the
year.
CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO:
The particulars as required under the provisions of Section 134(3)(m) of the Companies Act, 2013 in respect of conservation of energy and
technology absorption have been furnished considering the nature of activities undertaken by your Company during the year under review.
a) Conservation of energy:
Energy continues to be a material aspect from climate change as well as operational perspective. Your company has been persistent to ensure
reuse, recycling and responsible disposal of waste to minimize the amount of waste going to landfill. Regular maintenance and repair of all
equipment and machines are being carried out to ensure optimum efficiency.
b) Technology absorption:
The Company continues to adopt and use the latest technologies to improve the quality of its services. With a view to meet the environmental
emission norms, your Company has adopted most modern technologies in line with the latest developments worldwide and proper
maintenance of the equipment from time to time.
c) Foreign Exchange Earnings and Outgo

(In INR..)
10
Particulars 2020 21 2019 20
Export Sales (CIF Value) 281,570,511 345,811,411
Directors Foreign Travelling 215,328 5,038,767
DIRECTORS RESPONSIBILITY STATEMENT:

Pursuant to the requirements under clause (c) of sub-section (3) of Section 134 of the Act with respect to your directors responsibility
statement, it is hereby confirmed:
a. That in the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation
relating to material departures;
b. That your directors had selected such accounting policies and applied them consistently and made judgments and estimates that are
reasonable and prudent so as to give a true and fair view of the state of affairs of your Company at the end of the financial year and of the
profit of your Company for the year under review;
c. That your directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the
provisions of this Act for safeguarding the assets of your Company and for preventing and detecting fraud and other irregularities.
d. That your directors had prepared the annual accounts on a going concern basis; and
e. That your directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems
were adequate and operating effectively.
f. The Directors have devised proper systems to ensure compliance with the provisions of all applicable laws and that such system are
adequate and operating effectively. COMPLIANCE WITH SECRETARIAL STANDARDS:
Your Directors confirm that the Secretarial Standards as issued by the Institute of Company Secretaries of India, have been complied with.
PARTICULARS OF EMPLOYEES
None of the employees was drawing in excess of the limits by the Companies Act, 2013 read with the Companies (Appointment &
Remuneration of Managerial Personnel) Rules, 2014, which needs to be disclosed in the directors report.
GENERAL OPERATIONS / BUSINESS:
Your Directors state that no disclosure or reporting is required in respect of the following items as there were no transactions/events on these
items during the year under review:
1. During the year under review, there was no change in the capital structure of the Company.
2. Your Company has not made any provision of money for purchase of its own shares by employees or by trustees for the benefit of
employees as per Rule 16(4) of Companies (share capital and debentures) Rules, 2014.
3. Your Company has not issued any sweat equity shares during the financial year in accordance with the provisions of Section 54 of
Companies Act, 2013 read with Rule 8 of the Companies (Share Capital and Debentures) Rules, 2014.
4. Your Company has not issued any equity shares with differential voting rights during the financial year as per Rule 4(4) of Companies
(Share Capital and Debentures) Rules, 2014.
5. Your Company has not issued any employee stock option during the financial year as per Rule 12 of Companies (Share Capital and
Debentures) Rules, 2014.
6. Neither the Executive Chairman nor the Managing Director, if any of your Company received any remuneration or commission from
any of the subsidiary of your Company / Company.
ACKNOWLEDGEMENT:
Your Directors place on record their sincere thanks to bankers, business associates, consultants, and various Government Authorities for their
continued support extended to your Companys activities during the year under review. Your Directors also acknowledges gratefully the
shareholders for their support and confidence reposed in your Company.

Sd/- Sd/-
DIN:02178840 DIN- 02178860
Place:-Parwanoo
Date:- 25.10.2021
ANNEXURE B
Annual Report on CSR Activities
1. Brief outline of your Companys CSR Policy, including overview of projects/ programmes undertaken:
Your Companys has adopted Corporate Social Responsibility (CSR) policy (in line with the provisions of the Act and Rules made
11
thereunder). Your Company has and proposes to make CSR expenditure through projects and programs relating to activities specified in
Schedule VII appended to the Act as adopted in your Companys CSR policy.
12
2. Composition of the CSR Committee:

The CSR Committee of your Company consists of the following members as on March 31, 2020:
Sr.No. Name Designation
3. Details of CSR spend: Average net profit of your Company for the last three financial years: INR 161569785 The prescribed CSR
expenditure of your Company is two percent of its average net profit i.e. INR 3231396 Details of CSR spent during the financial year;
I. Total amount to be spent for the financial year: INR 3231396 + Unspent Amount of Rs 93,355 last year
(2% of Average Net Profit for the last 3 financial years)
II. Total amount spent: INR 30,95,624
III. Amount unspent, if any: INR 2,29,127
IV. Manner in which the amount spent during the financial year is detailed below*:
(INR)
1 2 3 4 5 6 7 8
Amount spent on the Cumulative Amount

Sector in
CSR Project projects or programs sub expenditure spent Direct
Sr. which the Amount
or activity Project or programs heads: (1) Direct up to the or through
No project is outlay
identified Expenditure on projects reporting implementing
covered
and programs period agency*
(budget)
project or
(1) Local area or other (2) Overheads:
programs
wise
(2) Specify the state and

district where projects or
programs was
undertaken
Sansthanam Abhay
Daanam Trust for
Promoting 3.5
1111 Healthcare construction of 30,00,000 30,00,000 Directly
Healthcare Crores
Ayurvedic Hospital and
Research Centre.
Location : Gautam Budh

Nagar
Rent Paid for

Promoting
222 Education Government Primary 42,000 30,42,000 Directly
Education
School
Location : Kamli,
22 Parwanoo, Himachal
Pradesh
Preventive
Covid Tests undertaken,
Healthcare
3 Healthcare supply of 53624 30,95,624 Directly
and Disaster
Oximeters/Thermometers
Management
13
4. * Details of the Implementing Agencies: As mentioned above.

5. In case your Company has failed to spend the two percent, of the average net profit of the last three financial years or any part thereof,
your Company shall provide the reasons for not spending the amount in its Board Report-
6. The implementation and monitoring of CSR policy is in compliance with CSR objectives and policy of your Company.

Sd/- Sd/-
DIN:02178840 DIN- 02178860
Place:-Parwanoo
Date:- 25.10.2021
ANNEXURE C
Form No. AOC-2

(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014)
Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of
section 188 of the Companies Act, 2013 including certain arms length transactions under third proviso thereto.
1. Details of contracts or arrangements or transactions not at arms length basis
SN Particulars Details
(a) Name(s) of the related party and nature of relationship NA
(b) Nature of contracts/arrangements/transactions NA
(c) Duration of the contracts / arrangements/transactions NA
(d) Salient terms of the contracts or arrangements or transactions including the value, if any NA
(e) Justification for entering into such contracts or arrangements or transactions NA
(f) date(s) of approval by the Board NA
(g) Amount paid as advances, if any NA
(h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188 NA
2. Details of material contracts or arrangement or transactions at arms length basis
14
(a) Name(s) of the related party and nature of relationship VA Lifesciences LLP
a. Sale of Fixed Assets-Rs.

(b) Nature of contracts/arrangements/ transactions
Rs. 5,367,908/-
b. Purchase of Assets-
Rs.158,000/-
(c) Duration of the contracts/arrangements/ transactions --
Salient terms of the contracts or arrangements or transactions In the ordinary course of

(d)
including the value, if any. business
(e) date(s) of approval by the Board 01.04.2020
(f) Amount paid as advances, if any NA
Notes:
1. For this purpose, a transaction with related party is considered material if the value of transaction(s) taken together during financial
year exceeds 10% of annual turnover of your Company as per latest audited financial statement.

Sd/- Sd/-
DIN:02178840 DIN- 02178860
Place:-Parwanoo
Date:- 25.10.2021
Description of state of companies affair

Your Company reported revenue from operations of INR 2,105,979,668/- as compared to INR 1,474,280,696/- in the previous financial year.
Further, the Company has earned profit of INR 271,633,499 during the year under review, as compared to profit of INR 231,942,197 in the
previous financial year.
Details regarding energy conservation

Energy continues to be a material aspect from climate change as well as operational perspective. Your company has been persistent to ensure
reuse, recycling and responsible disposal of waste to minimize the amount of waste going to landfill. Regular maintenance and repair of all
equipment and machines are being carried out to ensure optimum efficiency.
Details regarding technology absorption

The Company continues to adopt and use the latest technologies to improve the quality of its services. With a view to meet the environmental
emission norms, your Company has adopted most modern technologies in line with the latest developments worldwide and proper
maintenance of the equipment from time to time.
15
Details regarding foreign exchange earnings and outgo

(In INR…..) Particulars 2020 – 21 2019 – 20 Export Sales (CIF Value)
281,570,511 345,811,411 Director’s Foreign Travelling 215,328 5,038,767
Disclosures in director’s responsibility statement

Pursuant to the requirements under clause (c) of sub-section (3) of Section 134 of the Act with respect to your director’s responsibility
statement, it is hereby confirmed: a. That in the preparation of the annual accounts, the applicable accounting standards had been
followed along with proper explanation relating to material departures; b. That your directors had selected such accounting policies and
applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of
affairs of your Company at the end of the financial year and of the profit of your Company for the year under review; c. That your
directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of this
Act for safeguarding the assets of your Company and for preventing and detecting fraud and other irregularities. d. That your directors
had prepared the annual accounts on a going concern basis; and e. That your directors had devised proper systems to ensure compliance
with the provisions of all applicable laws and that such systems were adequate and operating effectively. f. The Directors have devised
proper systems to ensure compliance with the provisions of all applicable laws and that such system are adequate and operating effectively.
Details of material changes and commitment occurred during period affecting financial position of company
No material changes and commitments affecting the financial position of your Company occurred between the end of the financial year to
which these financial statements relate and the date of this report.
Particulars of loans guarantee investment under section 186 [Text Block]

Loans, Guarantees or Investments, if any covered under Section 186 of the Companies Act, 2013 made by your Company during the period
under review form part of the notes to the financial statements.
16
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
Form No. AOC-2
(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014)
Form for disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub-section (1) of
section 188 of the Companies Act, 2013 including certain arms length transactions under third proviso thereto.
1. Details of contracts or arrangements or transactions not at arms length basis
(a) Name(s) of the related party and nature of relationship NA
(b) Nature of contracts/arrangements/transactions NA
(c) Duration of the contracts / arrangements/transactions NA
(d) Salient terms of the contracts or arrangements or transactions including the value, if any NA
(e) Justification for entering into such contracts or arrangements or transactions NA
(f) date(s) of approval by the Board NA
(g) Amount paid as advances, if any NA
(h) Date on which the special resolution was passed in general meeting as required under first proviso to section 188 NA
2. Details of material contracts or arrangement or transactions at arms length basis
(a) Name(s) of the related party and nature of relationship VA Lifesciences LLP
a. Sale of Fixed Assets-Rs.

(b) Nature of contracts/arrangements/ transactions
Rs. 5,367,908/-
b. Purchase of Assets-
Rs.158,000/-
(c) Duration of the contracts/arrangements/ transactions --
Salient terms of the contracts or arrangements or transactions In the ordinary course of

(d)
including the value, if any. business
(e) date(s) of approval by the Board 01.04.2020
(f) Amount paid as advances, if any NA
17
Notes:
1. For this purpose, a transaction with related party is considered material if the value of transaction(s) taken together during financial
year exceeds 10% of annual turnover of your Company as per latest audited financial statement.

Sd/- Sd/-
DIN:02178840 DIN- 02178860
Place:-Parwanoo
Date:- 25.10.2021
Details of statement indicating manner in which formal annual evaluation made by board of its performance and
of its committees and individual directors [Text Block]
The provisions of Rule 8(4) of the Companies (Accounts) Rules, 2014, being not applicable to your Company, the Board is not required to
carry out a formal annual evaluation of its own performance, board committees, and individual directors.
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
As per section 134, of Companies Act, 2013, Companies were required to prepare MGT-9 (extract of Annual Return) and such MGT-9 was
required to be filed with Directors Report. However, this provision has been amended by Companies Amendment Act, 2017 w.e.f. 31.7.2018
i.e. as per notification dated 31st July, 2017 provision in relation to MGT-9 has been removed from Section 134 and a new provision has
been added i.e. “the web address, if any, where annual return referred to in sub-section (3) of section 92 has been placed”. Therefore, one can
opine that MGT-9 is not required to prepare by any Company if Directors Report approved in Board Meeting on or after 31st July, 2018.
Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block]
As per Section 149 (2) of Companies Act, any Public Company whose paid up share capital is ten crore rupees or more or turnover of one
hundred crore rupees or more or in aggregate, outstanding loans, debentures and deposits, exceeding fifty crore rupees shall have at least two
directors as independent directors.
Company has appointed the following persons as Independent Directors:

18
Disclosure for companies covered under section 178(1) on directors appointment and remuneration including
other matters provided under section 178(3) [Text Block]
Remuneration Committee’ of the Board.
Company has constituted 'Audit Committee' and a 'Nomination and Remuneration Committee’ of the Board for the period under review.
Disclosure of statement on development and implementation of risk management policy [Text Block]
Your Company although does not have a Risk Management Policy in place as on date, however the Board have taken suitable recourse action
for the same on the basis of which your Directors have identified the requisite elements of risk, which in the opinion of the Board may
threaten the existence of your Company.
19
Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]

(INR)
1 2 3 4 5 6 7 8

Sector in
covered
(budget)
project or
programs
wise

programs was
undertaken
Sansthanam Abhay
Daanam Trust for
Promoting 3.5
Healthcare Crores
Research Centre.

Nagar
Rent Paid for
20
222 Promoting Education Government Primary 42,000 30,42,000 Directly

Education School
Location : Kamli,
Pradesh
Preventive
Healthcare
and Disaster
Management


Sd/- Sd/-
DIN:02178840 DIN- 02178860
Disclosure of financial summary or highlights [Text Block]

INR….
Particulars As at 31.03.2021 As at 31.03.2020
Revenue from Operations 2,105,979,668 1,474,280,696
Other Income 20,180,178 26,737,684
Total Income 2,126,159,846 1,501,018,380
Less: Total Expenses 1,757,900,986 1,191,494,553
Profit Before Tax 368,258,860 309,523,827
Less: extraordinary items -- --
Less: Taxes 96,625,361 77,581,630
Profit After Tax 271,633,499 231,942,197
Net profit carried to Balance sheet 271,633,499 231,942,197
21
Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
As on date of this report, the Board comprises of:
1. Sunil Kapoor- Managing Director
2. Varun Kapoor- Whole time Director
3. Kewal Krishan Kapoor – Director
4. Deepak Khanna-Independent Director
5. Rajan Jain-Independent Director
Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies
during year [Text Block]
During the year under review, your Company did not have any Subsidiary, Associate and Joint Venture Company. Also, no companies have
become/or ceased to be Subsidiary, Associate and Joint Venture of your Company.
Details relating to deposits covered under chapter v of companies act [Text Block]
Details of deposits which are not in compliance with requirements of chapter v of act [Text Block]
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
Your Directors report that your Company has an adequate-internal-controls-systems commensurate with its size and nature of operations over
the financial reporting and such internal financial controls were operating effectively as at March 31, 2021.
22
Disclosure of contents of corporate social responsibility policy [Text Block]


(INR)
1 2 3 4 5 6 7 8

Sector in
covered
(budget)
project or
programs
wise

programs was
undertaken
Sansthanam Abhay
Daanam Trust for
Promoting 3.5
Healthcare Crores
Research Centre.

Nagar
Rent Paid for

Promoting
23
Education School
Location : Kamli,
Pradesh
Preventive
Healthcare
and Disaster
Management


Sd/- Sd/-
DIN:02178840 DIN- 02178860
Disclosure of appointment and remuneration of managerial personnels [Text Block]

Remuneration Committee’ of the Board.
Company has constituted 'Audit Committee' and a 'Nomination and Remuneration Committee’ of the Board for the period under review.
Disclosure regarding issue of sweat equity shares [Text Block]

Your Company has not issued any sweat equity shares during the financial year in accordance with the provisions of Section 54 of
Companies Act, 2013 read with Rule 8 of the Companies (Share Capital and Debentures) Rules, 2014.
24
Disclosure of equity shares with differential rights [Text Block]

Your Company has not issued any equity shares with differential voting rights during the financial year as per Rule 4(4) of Companies (Share
Capital and Debentures) Rules, 2014.
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/04/2020
to
31/03/2021
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm Bajaj Verma & Co.
VERMA
Name of auditor signing report ANURADHA
Firms registration number of audit firm 025187N
Membership number of auditor 097633
2E/45, Gopinath
Building,
Address of auditors Connaught Place,
New Delhi –
110001
Permanent account number of auditor or auditor's firm AAMFB6529R
SRN of form ADT-1 R02742054
Date of signing audit report by auditors 25/10/2021
Date of signing of balance sheet by auditors 25/10/2021
25
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [LineItems]
The Company has
maintained proper
records showing full
particulars,
Disclosure in auditors report relating to fixed assets including
quantitative details
and situation of
fixed assets.
The Company has
maintained proper
records showing full
particulars,
Disclosure relating to quantitative details of fixed assets including
quantitative details
and situation of
fixed assets.
As Explained to us,
fixed assets have
been physically
verified by the
Disclosure relating to physical verification and material discrepancies of fixed management during
assets the year and no
material
discrepancies were
identified on such
verification
The title deeds of all
the immovable
properties (which
Disclosure relating to title deeds of immovable properties are included under
the fixed assets) are
held in the name of
the company.
Textual information
Disclosure in auditors report relating to inventories (26) [See below]
Textual information
Disclosure in auditors report relating to loans (27) [See below]
Disclosure about loans granted to parties covered under section 189 of companies Textual information
act (28) [See below]
The company has
not given any
guarantee and
provides any
security,
Disclosure in auditors report relating to compliance with Section 185 and 186 of
accordingly
Companies Act, 2013 provisions of
paragraph 3(iv) of
the CARO, 2016
not applicable to the
company.
Textual information
Disclosure in auditors report relating to deposits accepted (29) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (30) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (31) [See below]
Disclosure relating to regularity in payment of undisputed statutory dues Textual information
[TextBlock] (32) [See below]
Textual information
Disclosure relating to disputed statutory dues [TextBlock] (33) [See below]
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (34) [See below]
26
The Company has

not raised any
money through
public offer and
Disclosure in auditors report relating to public offer and term loans used for term loans.
purpose for which those were raised Accordingly, the
provisions of clause
3(ix) of the order
are not applicable to
the company.
Disclosure in auditors report relating to fraud by the company or on the Textual information
company by its officers or its employees reported during period (35) [See below]
The Company has
paid the
remuneration to the
director’s which is
within the limits
Disclosure in auditors report relating to managerial remuneration mentioned in
provisions of
Section-197 read
with Schedule V to
the Act
As the company is
not a nidhi company
and the nidhi rules,
2014 are not
Disclosure in auditors report relating to Nidhi Company applicable to it, the
provisions of Clause
3(xii) of the order
are not applicable to
the company.
Textual information
Disclosure in auditors report relating to transactions with related parties (36) [See below]
Disclosure in auditors report relating to preferential allotment or private Textual information
placement of shares or convertible debentures (37) [See below]
Disclosure in auditors report relating to non-cash transactions with directors Textual information
or persons connected with him (38) [See below]
Disclosure in auditors report relating to registration under section 45-IA of Textual information
Reserve Bank of India Act, 1934 (39) [See below]

01/04/2020
to
31/03/2021
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Disclosure in auditors report relating to inventories

The management has conducted physical verification in respect of finished goods and raw material at reasonable intervals. No material
discrepancies have been noticed during on physical verification of stocks. In our opinion, the frequency of verification is reasonable.
Disclosure in auditors report relating to loans

The Company has not granted any loans, secured or unsecured to companies, firms, Limited Liability Partnership or other parties covered in
the register maintained under section 189 of the Companies Act, 2013. Accordingly, provisions of paragraph 3(iii) of the CARO are not
applicable to the Company.
Disclosure about loans granted to parties covered under section 189 of companies act
The Company has not granted any loans, secured or unsecured to companies, firms, Limited Liability Partnership or other parties covered in
the register maintained under section 189 of the Companies Act, 2013. Accordingly, provisions of paragraph 3(iii) of the CARO are not
27
Disclosure in auditors report relating to deposits accepted

The company has not accepted any deposits from the public covered under section 73 to 76 of the Companies Act, 2013 and the companies
(Acceptance of deposit) Rules ,2014 ( as amended).Accordingly the provision of Clause 3(v) of the CARO are not applicable to the company
Disclosure in auditors report relating to maintenance of cost records

As informed to us, the Central Government has not prescribed the maintenance of cost records under section 148(1) of the Companies Act
2013.Accordingly the provision of Clause 3(vi) of the CARO are not applicable.
Disclosure in auditors report relating to statutory dues [Text Block]

(a) According to the information and explanations given to us and on the basis of our examination of the records of the Company,
amounts deducted/ accrued in the books of account in respect of undisputed statutory dues including income tax, service tax, cess and other
material statutory dues have been regularly deposited during the year by the Company with the appropriate authorities.
(b) According to the information and explanations given to us, there are no material dues of wealth tax, duty of customs and cess which
have not been deposited with the appropriate authorities on account of any dispute.
Disclosure relating to regularity in payment of undisputed statutory dues [Text Block]

According to the information and explanations given to us and on the basis of our examination of the records of the Company,
amounts deducted/ accrued in the books of account in respect of undisputed statutory dues including income tax, service tax, cess and other
material statutory dues have been regularly deposited during the year by the Company with the appropriate authorities.
Disclosure relating to disputed statutory dues [Text Block]

According to the information and explanations given to us, there are no material dues of wealth tax, duty of customs and cess which have not
been deposited with the appropriate authorities on account of any dispute
Disclosure in auditors report relating to default in repayment of financial dues

Based on our audit procedure and on the information and explanation given by the management we are of the opinion that the company has
not defaulted in the repayment of loans or borrowing to Bank.
28
Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
To the best of our Knowledge and according to the information and explanation given to us, we have neither come across any instance of
material fraud on or by the Company by its officers or employees noticed or reported during the course of our audit nor have we been
informed of any such instance by the Management.
Disclosure in auditors report relating to transactions with related parties

The company has entered into transactions with the related parties in compliance with the provisions of Section 177 and 188 of the Act. The
details of such related party have been mentioned in the Financial Statements as required under AS 18, Related Party Disclosures specified
under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules 2014. Further the Company is not required to constitute
an Audit Committee under Section 177 of the Act, and accordingly, to this extent, the provisions of the Clause 3(xiii) of the order are not
Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
During the year, the Company has not made any preferential allotment or private placement of shares or fully or partly convertible debentures
during the year under review. Accordingly, the provisions of Clause 3(xiv) of the order are not applicable to the company
Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
In our opinion and according to the information and explanation given to us, the Company has not entered into any non cash transactions
with its Directors or persons connected to its directors and hence provisions of Section 192 of the Companies Act not applicable to the
company.
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India Act, 1934
The Company is not required to be registered under Section 45-IA of the Reserve Bank of India Act-1934.Accordingly, the provisions of
Clause 3(xvi) of the order are no applicable to the company.
29
Disclosure in auditor’s report explanatory [Text Block]
INDEPENDENT AUDITOR’S REPORT
TO THE MEMBERS OF KAPCO INTERNATIONAL LIMITED
Report on the Audit of the Financial Statements
Opinion
We have audited the standalone financial statements of M/s. Kapco International Limited (''the Company'') which comprise the Balance Sheet
as at 31st March, 2021, the Statement of Profit and Loss and the Cash Flow Statement for the year then ended and a summary of significant
accounting policies and other explanatory information.
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the
information required by the Companies Act, 2013 (“the Act”) in the manner so required and give a true and fair view in conformity with the
Accounting Standards prescribed under section 133 of the Act read with the Companies (Accounting Standards) Rules, 2006, as amended
(:Accounting Standards”) and other accounting principles generally accepted in India, of the state of affairs of the Company as at 31st March
2021, and its profit and its cash flows for the year ended on that date.
Basis for Opinion
We conducted our audit of the financial statements in accordance with the Standards on Auditing specified under section 143(10) of the Act
(SAs). Our responsibilities under those Standards are further described in the Auditor’s Responsibility for the Audit of the Financial
Statements section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of
Chartered Accountants of India (ICAI) together with the ethical requirements that are relevant to our audit of the financial statements under
the provisions of the Act and the Rules made thereunder, and we have fulfilled our other ethical responsibilities in accordance with these
requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis
for our audit opinion on the financial statements.
Information other than the Financial Statements and Auditor’s Report thereon
The Company’s Board of Directors is responsible for the other information. The other information comprises the information included in the
Director report, but does not include the financial statements and our auditor’s report thereon.
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion
thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether
the other information is materially inconsistent with the financial statements or our knowledge obtained during the course of our audit or
otherwise appears to be materially misstated.
If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to
report that fact. We have nothing to report in this regard.
Management's Responsibility for the Financial Statements
The Company’s Board of Directors is responsible for the matters stated in Section 134(5) of the Act with respect to the preparation of these
financial statements that give a true and fair view of the financial position, financial performance and cash flows of the Company in
accordance with the Accounting Standards and other accounting principles generally accepted in India. This responsibility also includes
maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and
for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments
and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were
operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of
the financial statements that give a true and fair view and are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is responsible for assessing the Company’s ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends
to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
Those Board of Directors are also responsible for overseeing the Company’s financial reporting process.
Auditor’s Responsibility
Our Objective are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,
whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but
is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
30
the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:
· Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform
audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The
risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.
· Obtain an understanding of internal financial control relevant to the audit in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control.
· Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made
by the management.
· Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence
obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to
continue as a going concern. If we conclude that a material uncertainty exists, we ae required to draw attention in our auditor’s report to the
related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the
audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to
continue as a going concern.
· Evaluate the overall presentation, structure and content of the financial statements including the disclosures, and whether the financial
statements represent the underlying transactions and events in a manner that achieves fair presentation.
· Materiality is the magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the
economic decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality
and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of
any identified misstatements in the financial statements.
· We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
· we also provide those charged with governance with a statement that we have complied with relevant ethical requirement regarding
independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.
Report on Other Legal and Regulatory Requirements

1. As required by Section 143(3) of the Act, based on our audit we report that:
(a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were
necessary for the purposes of our audit;
(b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our
examination of those books;
(c) The Balance Sheet and Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in agreement
with the books of account;
(d) In our opinion, the aforesaid financial statements comply with the Accounting Standards specified under Section 133 of the Act.
(e) On the basis of the written representations received from the directors as on 31st March 2021 taken on record by the Board of
Directors, none of the directors is disqualified as on 31st March 2021 from being appointed as a director in terms of Section 164 (2) of the
Act;
(f) With respect to the adequacy of the internal financial controls with reference to financial statements of the Company and the
operating effectiveness of such controls, refer to our separate Report in “Annexure B”
(g) In our opinion and to the best of our information and according to the explanations given to us, the Company being a private
company, section 197 of the Act related to the managerial remuneration not applicable.
(h) With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit
and Auditors) Rules, 2014, as amended in our opinion and to the best of our information and according to the explanations given to us:
i. As informed by the Company there is no pending litigation which would impact its financial position
unless otherwise mentioned.
ii. The Company did not have any long-term contracts including derivative contracts; as such the question of
31
commenting on any material foreseeable losses thereon does not arise.
iii. There were no amounts which were required to be transferred to the Investor Education and Protection
Fund by the Company during the year ended 31st March, 2021.
2. As required by the company (Auditor’s Report) Order, 2016 (“the Order”) issued by the Central Government in terms of Section
143(11) of the Act, we give in “Annexure A” a statement on the matters specified in paragraphs 3 and 4 of the order.
3. As required by The Companies (Amendment) Act, 2017, in our opinion, according to information, explanations given to us, the
remuneration paid by the company to its directors is within the limits laid prescribed under Section 197 of the Act and the rules thereunder.
For Bajaj Verma & Co.

Chartered Accountants
Firm Registration Number 025187N
Sd/-
Anuradha Verma
Partner
M. No. 97633
(UDIN : ________________________)
Place: New Delhi

Date : 25/10/2021
“Annexure A” to the Independent Auditor’s Report
(Referred to in paragraph 2 under ‘Report on Other Legal and Regulatory Requirements’ section of our report of even date)
(i) (a) The Company has maintained proper records showing full particulars, including quantitative details and
situation of fixed assets.
(b) As Explained to us, fixed assets have been physically verified by the management during the year and no material discrepancies
were identified on such verification.
(c) The title deeds of all the immovable properties (which are included under the fixed assets) are held in the name of the company.
(ii) The management has conducted physical verification in respect of finished goods and raw material at reasonable intervals. No
material discrepancies have been noticed during on physical verification of stocks. In our opinion, the frequency of verification is reasonable.
(iii) The Company has not granted any loans, secured or unsecured to companies, firms, Limited Liability Partnership or other parties
covered in the register maintained under section 189 of the Companies Act, 2013. Accordingly, provisions of paragraph 3(iii) of the CARO
are not applicable to the Company.
(iv) The company has not given any guarantee and provides any security, accordingly provisions of paragraph 3(iv) of the CARO,
2016 not applicable to the company.
(v) The company has not accepted any deposits from the public covered under section 73 to 76 of the Companies Act, 2013 and the
companies (Acceptance of deposit) Rules ,2014 ( as amended).Accordingly the provision of Clause 3(v) of the CARO are not applicable to
the company.
32
(vi) As informed to us, the Central Government has not prescribed the maintenance of cost records under section 148(1) of the
Companies Act 2013.Accordingly the provision of Clause 3(vi) of the CARO are not applicable.
(vii) (a) According to the information and explanations given to us and on the basis of our examination of the
records of the Company, amounts deducted/ accrued in the books of account in respect of undisputed statutory dues including income tax,
service tax, cess and other material statutory dues have been regularly deposited during the year by the Company with the appropriate
authorities.
(b) According to the information and explanations given to us, there are no material dues of wealth tax, duty of customs and cess which
have not been deposited with the appropriate authorities on account of any dispute.
(viii) Based on our audit procedure and on the information and explanation given by the management we are of the opinion that the
company has not defaulted in the repayment of loans or borrowing to Bank.
(ix) The Company has not raised any money through public offer and term loans. Accordingly, the provisions of clause 3(ix) of the
order are not applicable to the company.
(x) To the best of our Knowledge and according to the information and explanation given to us, we have neither come across any
instance of material fraud on or by the Company by its officers or employees noticed or reported during the course of our audit nor have we
been informed of any such instance by the Management.
(xi) The Company has paid the remuneration to the director’s which is within the limits mentioned in provisions of Section-197 read
with Schedule V to the Act
(xii) As the company is not a nidhi company and the nidhi rules, 2014 are not applicable to it, the provisions of Clause 3(xii) of the
order are not applicable to the company.
(xiii) The company has entered into transactions with the related parties in compliance with the provisions of Section 177 and 188 of
the Act. The details of such related party have been mentioned in the Financial Statements as required under AS 18, Related Party
Disclosures specified under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules 2014. Further the Company is not
required to constitute an Audit Committee under Section 177 of the Act, and accordingly, to this extent, the provisions of the Clause 3(xiii)
of the order are not applicable to the Company.
(xiv) During the year, the Company has not made any preferential allotment or private placement of shares or fully or partly
convertible debentures during the year under review. Accordingly, the provisions of Clause 3(xiv) of the order are not applicable to the
company.
(xv) In our opinion and according to the information and explanation given to us, the Company has not entered into any non cash
transactions with its Directors or persons connected to its directors and hence provisions of Section 192 of the Companies Act not
applicable to the company.
(xvi) The Company is not required to be registered under Section 45-IA of the Reserve Bank of India Act-1934.Accordingly, the
provisions of Clause 3(xvi) of the order are no applicable to the company.

Sd/-
Anuradha Verma
Partner
M. No. 97633
(UDIN : ________________________)
Place: New Delhi

Date : 25/10/2021
“Annexure-B” of the Independent Auditor’s Report
Report on the Internal Financial Controls under Clause (i) of Sub section 3 of Section 143 of the Companies Act, 2013 (“the Act”)
We have audited the internal financial controls with reference to financial statements of Kapco International Limited (“the Company”) as of
March 31, 2021.
33
Management’s Responsibility for Internal Financial Controls
The Company’s Management is responsible for establishing and maintaining internal financial controls based on the internal control with
reference to financial statements criteria established by the Company considering the essential components of internal control stated in the
Guidance Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India
(ICAI) (the “Guidance Note”). These responsibilities include the design, implementation and maintenance of internal financial controls that
were operating effectively for ensuring the orderly and efficient conduct of its business, including adherence to Company’s policies, the
safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the
timely preparation of reliable financial information, as required under the Act.
Auditor’s Responsibility
Our responsibility is to express an opinion on the Company’s internal financial controls with reference to financial statements based on our
audit. We conducted our audit in accordance with the Guidance Note and the Standards on Auditing, issued by ICAI and deemed to be
prescribed under section 143(10) of the Act, to the extent applicable to an audit of internal financial controls. Those Standards and the
Guidance Note require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about
whether internal financial controls with reference to financial statements was established and maintained and if such controls operated
effectively in all material respects.
Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls with reference to
financial statements and their operating effectiveness. Our audit of internal financial controls with reference to financial statements included
obtaining an understanding of internal financial controls with reference to the financial statements, assessing the risk that a material weakness
exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures
selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether
due to fraud or error.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company’s
internal financial controls with reference to financial statements.
Meaning of Internal Financial Controls with reference to Financial Statements
A company’s internal financial control with reference to financial statements is a process designed to provide reasonable assurance regarding
the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted
accounting principles. A Company’s internal financial control with reference to financial statements includes those policies and procedures
that (1) pertain to the maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the
assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial
statements in accordance with generally accepted accounting principles, and that receipts and expenditures of the company are being made
only in accordance with authorizations of management and directors of the company; and (3) provide reasonable assurance regarding
prevention or timely detection of unauthorized acquisition, use, or disposition of the company’s assets that could have a material effect on the
financial statements.
Inherent Limitations of Internal Financial Controls with reference to financial statements
Because of the inherent limitations of internal financial controls with reference to financial statements, including the possibility of collusion
or improper management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections
of any evaluation of the internal financial control with reference to financial statements to future periods are subject to the risk that the
internal financial control with reference to financial statements may become inadequate because of changes & conditions, or that the degree
of compliance with the policies or procedures may deteriorate.
Opinion
In our opinion, the company has, in all material respects, an internal financial controls with reference to financial statements and such internal
financial controls with reference to financial statements were operating effectively as at March 31, 2021, based on the internal control with
reference to financial statements criteria established by the company considering the essential components of internal control stated in the
Guidance Note.

Sd/-
Anuradha Verma
Partner
M. No. 97633
(UDIN : ________________________)
34
Place: New Delhi

Date : 25/10/2021
[400500] Disclosures - Secretarial audit report

01/04/2020
to
31/03/2021
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
[100100] Balance sheet

31/03/2021 31/03/2020
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 9,76,000 9,76,000
Reserves and surplus 60,78,43,231 33,62,09,733
Total shareholders' funds 60,88,19,231 33,71,85,733
Share application money pending allotment 0 0
Non-current liabilities [Abstract]
Long-term borrowings 0 3,19,492
Deferred tax liabilities (net) 24,62,929 29,97,518
Other long-term liabilities 8,51,38,032 5,52,82,331
Long-term provisions 0 0
Total non-current liabilities 8,76,00,961 5,85,99,341
Current liabilities [Abstract]
Short-term borrowings 0 0
Trade payables 38,38,61,311 26,16,76,492
Other current liabilities 3,14,36,494 7,96,50,355
Short-term provisions 9,83,87,770 8,02,24,392
Total current liabilities 51,36,85,575 42,15,51,239
Total equity and liabilities 121,01,05,767 81,73,36,313
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets (A) 18,22,34,696 (B) 16,57,66,491
Intangible assets 0 0
Tangible assets capital work-in-progress 2,52,83,898 1,69,58,540
Total fixed assets 20,75,18,594 18,27,25,031
Non-current investments 8,00,000 8,00,000
Long-term loans and advances 10,91,255 5,28,373
Other non-current assets 8,16,74,187 5,36,93,373
Total non-current assets 29,10,84,036 23,77,46,777
Current assets [Abstract]
Current investments 8,57,56,959 3,25,800
Inventories 5,44,00,000 4,22,08,014
Trade receivables 34,38,97,022 23,43,15,010
Cash and bank balances 32,26,27,556 20,48,66,773
Short-term loans and advances 0 0
Other current assets (C) 11,23,40,194 (D) 9,78,73,939

Total current assets 91,90,21,731 57,95,89,536
Total assets 121,01,05,767 81,73,36,313
35
Footnotes
(A) Property, Plant &Equipment
(B) Property, Plant &Equipment
(C) We have made an adjustment of Rs.2 to reconcile the balance of total assets with balance of Total liablities in order to resolve the
software error.
(D) We have made an adjustment of Rs.2 to reconcile the balance of total assets with balance of Total liablities in order to resolve
the software error.
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] 1 2
01/04/2020 01/04/2020
to to
31/03/2021 31/03/2021
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
First name of director SUNIL VARUN
Last name of director KAPOOR KAPOOR
MANAGING WHOLE TIME
Designation of director DIRECTOR DIRECTOR
Director identification number of director 02178840 02178860
Date of signing of financial statements by director 25/10/2021 25/10/2021
36
[100400] Cash flow statement, indirect

01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax 36,82,58,860 30,95,23,827
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for depreciation and amortisation expense (A) 2,64,21,602 (B) 2,09,08,047
Other adjustments for which cash effects are investing or
(D) 0
financing cash flow (C) -2,03,236
Other adjustments to reconcile profit (loss) (E) -4,21,35,870 (F) -4,48,46,270

Total adjustments to profit (loss) -1,59,17,504 -2,39,38,223
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories -1,21,91,986 -2,21,89,556
Adjustments for decrease (increase) in trade receivables -10,95,82,012 -7,67,24,232
Adjustments for decrease (increase) in other current assets -1,44,66,255 -4,00,72,467
Adjustments for increase (decrease) in trade payables 12,21,84,819 9,83,18,357
Adjustments for increase (decrease) in other current liabilities (G) -4,82,13,862

67,97,474
Adjustments for provisions (H) 4,80,19,079 (I) 7,99,15,329

Total adjustments for working capital -1,42,50,217 4,60,44,905
Total adjustments for reconcile profit (loss) -3,01,67,721 2,21,06,682
Net cash flows from (used in) operations 33,80,91,139 33,16,30,509
Income taxes paid (refund) 9,71,59,950 7,96,39,731
Net cash flows from (used in) operating activities before extraordinary
24,09,31,189 25,19,90,778
items
Net cash flows from (used in) operating activities 24,09,31,189 25,19,90,778
Cash flows from used in investing activities [Abstract]
Cash payment for investment in partnership firm or association of
persons or limited liability partnerships (J) 8,54,31,159 (K) 3,25,800
Proceeds from sales of tangible assets 66,08,503 0
Purchase of tangible assets 4,92,95,072 3,63,04,090
Interest received (L) 1,36,30,403

0
Other inflows (outflows) of cash (M) -83,25,358 (N) -1,69,33,540

Net cash flows from (used in) investing activities before extraordinary
-12,28,12,683 -5,35,63,430
items
Net cash flows from (used in) investing activities -12,28,12,683 -5,35,63,430
Cash flows from used in financing activities [Abstract]
Repayments of borrowings 3,19,492 6,56,122
Dividends paid 0 2,35,32,393
Interest paid 38,230

(O) 1,87,685
Net cash flows from (used in) financing activities before extraordinary
-3,57,722 -2,43,76,200
items
Net cash flows from (used in) financing activities -3,57,722 -2,43,76,200
Net increase (decrease) in cash and cash equivalents before effect of
11,77,60,784 17,40,51,148
exchange rate changes
Net increase (decrease) in cash and cash equivalents 11,77,60,784 17,40,51,148
Cash and cash equivalents cash flow statement at end of period 32,26,27,556 20,48,66,773 3,08,15,625
37
Footnotes
(A) Add- Depreciation and amortisation( Non- cash adjustment)
(B) Add- Depreciation and amortisation( Non- cash adjustment)
(C) Less- Interest Income
(D) Less- Interest Income
(E) Less- Interest Income-(13630404) Add- Interest Expense -38230 Other Non-current assets -(27980814) Long term Long &
Advances-(562882)
(F) Less- Interest Income-0 Other non- current assets-(45033957) Long Term Loan & Advance-0 Add- Interest Expense -187686 We
have made an adjustment of Rs.1 in amount of Interest expenses i.e 187687, to match the balance of Operating profit before working
capital changes as per balance sheet in order to resolve software error.
(G) We have made an adjustment of Rs.1 in balance of Other current liablities i.e (48213862) to match the balance of Cash generated
from/(used in) operations present in balance sheet in order to resolve the software error.
(H) Short Term Provisions-18163378 Long Term Provision-29855701
(I) Short Term Provisions-32474392 Long Term Provision-47440937
(J) Investments in VA Lifesciences LLP-(85431159)
(K) Investments in VA Lifesciences LLP-(325800)
(L) We have made an adjustment of Rs.1 in the amount of Interest Income i.e (13630403) to match balance of Net cash flow
from/used in investing activities present in balance sheet.
(M) Increase/Decrese in CWIP-(8325358) Redemption of Investment-0
(N) Increase/Decrese in CWIP-(16958540) Redemption of Investment-25000
(O) We have made an adjustment of Rs.1 in the amount of Interest expense i.e 187685 to match the balance of Net cash flow
from/(used in ) in financing activities in order to resolve the software error.
38
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 15,000 [shares] 15,000 [shares] 15,000 [shares] 15,000
Value of shares authorised 15,00,000 15,00,000 15,00,000 15,00,000
Number of shares issued [shares] 9,760 [shares] 9,760 [shares] 9,760 [shares] 9,760
Value of shares issued 9,76,000 9,76,000 9,76,000 9,76,000
Number of shares subscribed and fully paid [shares] 9,760 [shares] 9,760 [shares] 9,760 [shares] 9,760
Value of shares subscribed and fully paid 9,76,000 9,76,000 9,76,000 9,76,000
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] 9,760 [shares] 9,760 [shares] 9,760 [shares] 9,760
Total value of shares subscribed 9,76,000 9,76,000 9,76,000 9,76,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 9,760 [shares] 9,760 [shares] 9,760 [shares] 9,760
Value of shares called 9,76,000 9,76,000 9,76,000 9,76,000
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 9,76,000 9,76,000 9,76,000 9,76,000
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
39
Decrease in number of shares during period

[Abstract]
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 9,760 [shares] 9,760 [shares] 9,760 [shares] 9,760
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 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 9,76,000 9,76,000 9,76,000 9,76,000
Rights preferences and restrictions attaching
0 NA 0 NA
to class of share capital
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [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
40
Description of terms of shares reserved for issue

under options and contracts or commitments for NA NA NA NA
sale of shares or disinvestment
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
last five years
Original paid-up value of forfeited shares 0 0 0 0
Terms of securities convertible into
equity/preference shares issued along with
NA NA NA NA
earliest date of conversion in descending order
starting from farthest such date [TextBlock]
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Terms and conditions of shares pending allotment NA NA NA NA
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
Description of whether company have
sufficient authorised capital to cover
NA NA NA NA
proposed share capital amount resulting from
allotment
Over due period for which application
money is pending prior to allotment of 0 NA 0 NA
shares
Reason for over due period for which
application money is pending prior to 0 NA 0 NA
allotment of shares
41
Disclosure of classes of share capital [Table] ..(2)

Classes of share capital [Axis] Equity shares 1 [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Equity Equity
Number of shares authorised [shares] 15,000 [shares] 15,000
Value of shares authorised 15,00,000 15,00,000
Number of shares issued [shares] 9,760 [shares] 9,760
Value of shares issued 9,76,000 9,76,000
Number of shares subscribed and fully paid [shares] 9,760 [shares] 9,760
Value of shares subscribed and fully paid 9,76,000 9,76,000
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] 9,760 [shares] 9,760
Total value of shares subscribed 9,76,000 9,76,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 9,760 [shares] 9,760
Value of shares called 9,76,000 9,76,000
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 9,76,000 9,76,000
Par value per share [INR/shares] 100 [INR/shares] 100
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 9,760 [shares] 9,760
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 0
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
42
Amount of preferential allotment issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 9,76,000 9,76,000
Rights preferences and restrictions attaching to class of share capital 0 NA
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
Description of terms of shares reserved for issue under options and contracts
NA NA
or commitments for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
without payment being received in cash during last five years
Aggregate number of fully paid-up shares issued by way of bonus shares during last
five years
Aggregate number of shares bought back during last five years [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Terms of securities convertible into equity/preference shares issued
along with earliest date of conversion in descending order starting from NA NA
farthest such date [TextBlock]
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
Terms and conditions of shares pending allotment NA NA
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0
Description of whether company have sufficient authorised capital to cover
NA NA
proposed share capital amount resulting from allotment
Over due period for which application money is pending prior to allotment of
0 NA
shares
Reason for over due period for which application money is pending prior to
0 NA
allotment of shares
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 5,720 [shares] 5,720 [shares] 2,096 [shares] 2,096
43
Classes of share capital [Axis] Equity shares [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
company [Abstract]
Number of shares held in company [shares] 1,070 [shares] 1,070 [shares] 850 [shares] 850
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
company [Abstract]
Type of share Equity Shares Equity Shares Equity Shares Equity Shares
Name of shareholder Sunil Kapoor Sunil Kapoor Pinky Kapoor Pinky Kapoor
PAN of shareholder AJHPK3827H AJHPK3827H AAOPK1400E AAOPK1400E
Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 5,720 [shares] 5,720 [shares] 2,096 [shares] 2,096
Percentage of shareholding in company 58.61% 58.61% 21.41% 21.41%
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
company [Abstract]
Type of share Equity Shares Equity Shares Equity Shares Equity Shares
Name of shareholder Varun Kapoor Varun Kapoor Binita Kapoor Binita Kapoor
PAN of shareholder AGXPK5426H AGXPK5426H AETPJ7051D AETPJ7051D
Country of incorporation or residence of
shareholder
Number of shares held in company [shares] 1,070 [shares] 1,070 [shares] 850 [shares] 850
Percentage of shareholding in company 10.96% 10.96% 8.71% 8.71%

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Whether money raised from public offering during year No No
44
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Other reserves [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 27,16,33,499 23,19,42,197 0 0
Total additions to reserves 27,16,33,499 23,19,42,197 0 0
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Dividend appropriation [Abstract]
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 1,95,20,000
Total final dividend appropriation 0 1,95,20,000
Total dividend appropriation 0 1,95,20,000
Dividend tax appropriation [Abstract]
Equity dividend tax appropriation 0 40,12,393
Total dividend tax appropriation 0 40,12,393
Total appropriations for dividend,
0 2,35,32,393
dividend tax and general reserve
Total changes in reserves 27,16,33,499 20,84,09,804 0 0
Reserves at end of period 60,78,43,231 33,62,09,733 16,44,611 16,44,611

Components of reserves [Axis] General reserve [Member] Surplus [Member]
01/04/2020 01/04/2019 01/04/2020
to to 31/03/2019 to
31/03/2021 31/03/2020 31/03/2021
Profit (loss) for period 0 0 27,16,33,499
Total additions to reserves 0 0 27,16,33,499
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Final equity dividend appropriation 0
Total final dividend appropriation 0
Total dividend appropriation 0
Equity dividend tax appropriation 0
Total dividend tax appropriation 0
Total appropriations for dividend,
0
dividend tax and general reserve
Total changes in reserves 0 0 27,16,33,499
Reserves at end of period 16,44,611 16,44,611 16,44,611 60,61,98,620
45

Components of reserves [Axis] Surplus [Member]
01/04/2019
to 31/03/2019
31/03/2020
Profit (loss) for period 23,19,42,197
Total additions to reserves 23,19,42,197
Appropriations for dividend, dividend tax and general reserve [Abstract]
Final equity dividend appropriation 1,95,20,000
Total final dividend appropriation 1,95,20,000
Total dividend appropriation 1,95,20,000
Equity dividend tax appropriation 40,12,393
Total dividend tax appropriation 40,12,393
Total appropriations for dividend, dividend tax and general reserve 2,35,32,393
Total changes in reserves 20,84,09,804
Reserves at end of period 33,45,65,122 12,61,55,318
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Borrowings [Member] Other loans and advances [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 0 3,19,492 0 3,19,492
Classification of borrowings [Table] ..(2)

Other loans and advances, others
Classification of borrowings [Axis]
[Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member]
31/03/2021 31/03/2020
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 0 3,19,492
46
[201000] Notes - Tangible assets
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
Classes of tangible assets [Axis] Land [Member]
[Member]
Owned and leased assets Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information
tangible assets [Abstract]
tangible assets [LineItems]
Written Down Written Down
Depreciation method tangible assets - - - -
Value Value
AS PER AS PER
SCHEDULE-II SCHEDULE-II
Useful lives or depreciation rates
NA NA NA NA O F O F
tangible assets COMPANIES COMPANIES
ACT-2013 ACT2013

Classes of tangible assets [Axis] Buildings [Member] Factory building [Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Depreciation method tangible assets - - - -
Value Value
AS PER AS PER
SCHEDULE-II SCHEDULE
Useful lives or depreciation rates
NA NA NA NA O F - I I
ACT-2013 ACT2013

Other plant
Furniture and fixtures
Classes of tangible assets [Axis] Plant and equipment [Member] and equipment
[Member]
[Member]
Owned and leased assets Owned assets Owned assets Owned and leased assets
Sub classes of tangible assets [Axis]
[Member] [Member] [Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Depreciation method tangible assets - -
Value Value
- -
AS PER
AS PER
SCHEDULE-II
Useful lives or depreciation rates SCHEDULE-II
NA NA O F NA NA
tangible assets COMPANIES
COMPANIES
ACT2013
ACT-2013
47

Furniture and fixtures
Classes of tangible assets [Axis] Vehicles [Member]
[Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Written Down Written Down Written Down
Depreciation method tangible assets Value Value
- - Written Down Value
Value
AS PER
SCHEDULE-II OF
AS PER COMPANIES
AS PER AS PER
SCHEDULE-II ACT-2013 we have
Useful lives or depreciation rates SCHEDULE-II SCHEDULE-II
O F NA NA made an adjustment of
COMPANIES Rs.1 in the balance of
ACT2013 ACT2013
ACT-2013 deduction of vehicles
in order to resolve the
software error

Computer equipments
Classes of tangible assets [Axis] Office equipment [Member]
[Member]
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Depreciation method tangible assets - -
Value Value
- -
AS PER
AS PER
SCHEDULE-II
Useful lives or depreciation rates SCHEDULE-II
NA NA O F NA NA
tangible assets COMPANIES
COMPANIES
ACT2013
ACT-2013

Other tangible assets
Classes of tangible assets [Axis] Computer equipments [Member]
[Member]
Assets held under lease Owned and leased assets
[Member] [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Written Down Written Down Written Down Written Down
Depreciation method tangible assets Value Value Value Value
- -
AS PER AS PER
AS PER AS PER
SCHEDULE-II SCHEDULE-II
Useful lives or depreciation rates SCHEDULE-II SCHEDULE-II
O F O F NA NA
COMPANIES COMPANIES
ACT2013 ACT2013
ACT-2013 ACT-2013
48

Classes of tangible assets [Axis] Other tangible assets, others [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of additional information tangible assets
[Abstract]
Disclosure of additional information tangible assets
[LineItems]
Written Down
Depreciation method tangible assets - - Written Down Value
Value
AS PERAS PER
SCHEDULE-II OF SCHEDULE-II
Useful lives or depreciation rates tangible assets NA NA
COMPANIES COMPANIES
ACT-2013 ACT2013
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]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 4,92,95,072 3,63,04,090 4,92,95,072 3,63,04,090
assets
Depreciation tangible assets -2,64,21,602 -2,09,08,045 2,64,21,602 2,09,08,045
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
64,05,264 0 75,19,463 0 11,14,199 0
others
Total disposals tangible
64,05,264 0 75,19,463 0 11,14,199 0
assets
Other adjustments tangible
assets [Abstract]
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
1,64,68,206 1,53,96,045 4,17,75,609 3,63,04,090 2,53,07,403 2,09,08,045
assets
Tangible assets at end of period (A) 18,22,34,696 (B) 16,57,66,491 25,01,81,925 20,84,06,316 6,79,47,229 4,26,39,825
Footnotes
(A) Property, Plant &Equipment
(B) Property, Plant &Equipment
49

Sub classes of tangible assets [Axis] Assets held under lease [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 53,996 32,300 53,996 32,300
assets
Depreciation tangible assets -29,510 -24,831 29,510 24,831
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
24,486 7,469 53,996 32,300 29,510 24,831
assets
Tangible assets at end of period 76,005 51,522 2,14,431 1,60,435 1,38,426 1,08,913
50

01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Depreciation tangible assets -2,63,92,092 -2,08,83,214 2,63,92,092 2,08,83,214
Impairment loss
tangible assets
[Abstract]
64,05,264 0 75,19,463 0 11,14,199 0
others
64,05,264 0 75,19,463 0 11,14,199 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,64,43,720 1,53,88,576 4,17,21,613 3,62,71,790 2,52,77,893 2,08,83,214
assets
Tangible assets at end of period 18,21,58,691 16,57,14,969 24,99,67,494 20,82,45,881 6,78,08,803 4,25,30,912
51

01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 1,89,42,677 1,89,42,677 1,89,42,677 1,89,42,677 0 0
52

01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 0 0 0 0 0
assets
Tangible assets at end of period 1,89,42,677 1,89,42,677 1,89,42,677 1,89,42,677 0 0
53

Classes of tangible assets [Axis] Buildings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Depreciation tangible assets -32,13,264 -33,77,772 32,13,264 33,77,772
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-32,13,264 -33,77,772 0 0 32,13,264 33,77,772
assets
Tangible assets at end of period 6,27,63,576 6,59,76,839 7,25,72,681 7,25,72,681 98,09,105 65,95,842
54

Classes of tangible assets [Axis] Buildings [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-32,13,264 -33,77,772 0 0 32,13,264 33,77,772
assets
55

Classes of tangible assets [Axis] Factory building [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-32,13,264 -33,77,772 0 0 32,13,264 33,77,772
assets
56

Classes of tangible assets [Axis] Factory building [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-32,13,264 -33,77,772 0 0 32,13,264 33,77,772
assets
57

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
43,64,894 0 50,35,963 0 6,71,069 0
others
43,64,894 0 50,35,963 0 6,71,069 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,13,28,556 48,66,628 2,05,13,569 1,25,24,196 91,85,013 76,57,568
assets
58

Classes of tangible assets [Axis] Plant and equipment [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
43,64,894 0 50,35,963 0 6,71,069 0
others
43,64,894 0 50,35,963 0 6,71,069 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,13,28,556 48,66,628 2,05,13,569 1,25,24,196 91,85,013 76,57,568
assets
59

Classes of tangible assets [Axis] Other plant and equipment [Member] Furniture and fixtures [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned and leased assets [Member]
Accumulated
Gross
Carrying Gross carrying depreciation
Carrying amount accumulated depreciation and carrying
amount amount and Carrying amount [Member]
gross carrying amount [Axis] amount
[Member] [Member] impairment
[Member]
[Member]
01/04/2019 01/04/2019 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2020 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 1,25,24,196 1,25,24,196 31,49,986 55,49,575 31,49,986
assets
Depreciation tangible assets -76,57,568 76,57,568 -35,39,495 -34,55,984
Impairment loss
tangible assets
[Abstract]
0 0 0 12,500 0 12,500
others
0 0 0 12,500 0 12,500
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
48,66,628 1,25,24,196 76,57,568 -4,02,009 20,93,591 31,37,486
assets
60

Classes of tangible assets [Axis] Furniture and fixtures [Member]
Gross
Gross carrying
Carrying amount accumulated depreciation and Accumulated depreciation and carrying
amount Carrying amount [Member]
gross carrying amount [Axis] impairment [Member] amount
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 55,49,575 31,49,986 55,49,575 31,49,986
assets
Depreciation tangible assets 35,39,495 34,55,984 -35,39,495 -34,55,984
Impairment loss
tangible assets
[Abstract]
0 0 0 12,500 0 12,500
others
0 0 0 12,500 0 12,500
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
55,49,575 35,39,495 34,55,984 -4,02,009 20,93,591 31,37,486
assets
Tangible assets at end of period 1,75,59,504 93,89,876 58,50,382 1,13,07,113 1,17,09,122 2,06,96,989
61

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 55,49,575 0 1,33,93,795 0
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 11,55,870 0 15,99,000
others
0 0 0 11,55,870 0 15,99,000
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
55,49,575 35,39,495 34,55,984 -53,31,929 1,07,62,009 -15,99,000
assets
Tangible assets at end of period 1,75,59,504 93,89,876 58,50,382 87,69,704 1,41,01,633 1,88,80,537
62

Classes of tangible assets [Axis] Vehicles [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 1,33,93,795 0 1,33,93,795 0
assets
Impairment loss
tangible assets
[Abstract]
0 4,43,130 0 11,55,870 0 15,99,000
others
0 4,43,130 0 11,55,870 0 15,99,000
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,33,93,795 37,32,929 26,31,786 -53,31,929 1,07,62,009 -15,99,000
assets
Tangible assets at end of period 2,04,79,537 1,01,10,833 63,77,904 87,69,704 1,41,01,633 1,88,80,537
63

Classes of tangible assets [Axis] Vehicles [Member] Office equipment [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 1,33,93,795 5,86,412 5,32,312 5,86,412
assets
Impairment loss
tangible assets
[Abstract]
0 4,43,130 0 0 0 0
others
0 4,43,130 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,33,93,795 37,32,929 26,31,786 85,219 26,409 5,86,412
assets
Tangible assets at end of period 2,04,79,537 1,01,10,833 63,77,904 8,54,913 7,69,692 20,23,186
64

Classes of tangible assets [Axis] Office equipment [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
5,32,312 5,01,193 5,05,903 85,219 26,409 5,86,412
assets
Tangible assets at end of period 14,36,773 11,68,273 6,67,081 8,54,913 7,69,692 20,23,186
65

Classes of tangible assets [Axis] Office equipment [Member] Computer equipments [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
5,32,312 5,01,193 5,05,903 2,50,446 1,35,392 5,43,293
assets
66

Sub classes of tangible assets [Axis] Owned and leased assets [Member] Assets held under lease [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 2,73,585 53,996 32,300 53,996
assets
Depreciation tangible assets 2,92,847 1,38,193 -29,510 -24,831
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,73,585 2,92,847 1,38,193 24,486 7,469 53,996
assets
Tangible assets at end of period 30,13,895 30,61,272 27,68,422 76,005 51,522 2,14,431
67

Sub classes of tangible assets [Axis] Assets held under lease [Member] Owned assets [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 32,300 4,89,297 2,41,285 4,89,297
assets
Depreciation tangible assets 29,510 24,831 -2,63,337 -1,13,362
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
32,300 29,510 24,831 2,25,960 1,27,923 4,89,297
assets
68

Classes of tangible assets [Axis] Computer equipments [Member] Other tangible assets [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
business combinations tangible 2,41,285 1,94,65,849 40,30,627 1,94,65,849
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 8,72,000 0 8,72,000
others
0 0 0 8,72,000 0 8,72,000
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,41,285 2,63,337 1,13,362 1,37,51,187 8,89,788 1,85,93,849
assets
Tangible assets at end of period 28,53,460 29,22,846 26,59,509 2,72,30,854 1,34,79,668 3,78,99,802
69

Classes of tangible assets [Axis] Other tangible assets [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 8,72,000 0 8,72,000
others
0 0 0 8,72,000 0 8,72,000
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
40,30,627 48,42,662 31,40,839 1,37,51,187 8,89,788 1,85,93,849
assets
Tangible assets at end of period 1,93,05,953 1,06,68,948 58,26,285 2,72,30,854 1,34,79,668 3,78,99,802
70

Classes of tangible assets [Axis] Other tangible assets [Member] Other tangible assets, others [Member]
Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
Nature of other tangible assets 0.00 0.00 0.00
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 8,72,000 0 8,72,000
others
0 0 0 8,72,000 0 8,72,000
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
40,30,627 48,42,662 31,40,839 1,37,51,187 8,89,788 1,85,93,849
assets
71

Gross
Gross carrying
[Member]
[Member]
01/04/2019 01/04/2020 01/04/2019 01/04/2020 01/04/2019 01/04/2020
to to to to to to
31/03/2020 31/03/2021 31/03/2020 31/03/2021 31/03/2020 31/03/2021
[LineItems]
Nature of other tangible assets 0.00 0.00 0.00 0.00 0.00 0.00
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 8,72,000 0 8,72,000
others
0 0 0 8,72,000 0 8,72,000
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
40,30,627 48,42,662 31,40,839 1,37,51,187 8,89,788 1,85,93,849
assets
72

Gross carrying Accumulated depreciation and
Carrying amount accumulated depreciation and gross carrying amount [Axis]
amount [Member] impairment [Member]
01/04/2019 01/04/2020 01/04/2019
to to to
31/03/2020 31/03/2021 31/03/2020
Disclosure of tangible assets [LineItems]
Nature of other tangible assets 0.00 0.00 0.00
Reconciliation of changes in tangible assets [Abstract]
Changes in tangible assets [Abstract]
Additions other than through business combinations tangible
40,30,627
assets
Depreciation tangible assets 48,42,662 31,40,839
Impairment loss recognised in profit or loss tangible assets 0 0
Reversal of impairment loss recognised in profit or loss
0 0
tangible assets
Disposals tangible assets [Abstract]
Disposals tangible assets, others 0 0 0
Total disposals tangible assets 0 0 0
Other adjustments tangible assets [Abstract]
Other adjustments tangible assets, others 0 0
Total other adjustments tangible assets 0 0
Total changes in tangible assets 40,30,627 48,42,662 31,40,839
Tangible assets at end of period 1,93,05,953 1,06,68,948 58,26,285
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Company total intangible assets
Classes of intangible assets [Axis]
[Member]
Internally generated and other than
Sub classes of intangible assets [Axis] internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2021 31/03/2020
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets [LineItems]
Reconciliation of changes in intangible assets [Abstract]
Intangible assets at end of period 0 0
[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] 1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
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
Non-current investments 8,00,000 8,00,000
Orient
Orient Constructions
Name of body corporate in whom investment has been made Constructions Pvt.
Pvt. Ltd.
Ltd.
73

31/03/2021 31/03/2020
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 8,00,000 8,00,000
Market value of quoted non-current investments 8,00,000 8,00,000
Aggregate amount of unquoted non-current investments 0 0
Aggregate provision for diminution in value of non-current investments 0 0
Share non-current investments joint ventures 0 0
[200500] Notes - Current investments
Details of current investments [Table] ..(1)

Classification of current investments [Axis] 1
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Current investments [Abstract]
Disclosure of details of current investments [Abstract]
Details of current investments [LineItems]
Other current Other current
Type of current investments investments investments
Class of current investments Current investments Current investments
Current investments 8,57,56,959 3,25,800
Basis of valuation of current investments NA NA
VA Lifesciences
Name of body corporate in whom investment has been made LLP
VA Lifesciences LLP

31/03/2021 31/03/2020
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 8,57,56,959 3,25,800
Market value of quoted current investments 8,57,56,959 3,25,800
Aggregate amount of unquoted current investments 0 0
Aggregate provision for diminution in value of current investments 0 0
[200600] Notes - Subclassification and notes on liabilities and assets
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Other inventories [Member]
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 5,44,00,000 4,22,08,014 5,44,00,000 4,22,08,014
stated at lower of stated at lower of cost stated at lower of stated at lower of cost
Mode of valuation cost or the resalable or the resalable value cost or the resalable or the resalable value
value value
Nature of other inventories Current Assets Current Assets
74
Classification of inventories [Table] ..(2)

Classification of inventories [Axis] Other inventories, others [Member]
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 5,44,00,000 4,22,08,014
stated at lower of stated at lower of cost
Mode of valuation cost or the resalable or the resalable value
value
Nature of other inventories Current Assets Current Assets
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 10,91,255 5,28,373 10,91,255 5,28,373
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 10,91,255 5,28,373 10,91,255 5,28,373
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Short-term [Member]
31/03/2021 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provisions for employee benefits [Abstract]
Provision gratuity 3,58,643 2,56,037
Total provisions for employee benefits 3,58,643 2,56,037
Provision for corporate tax [Abstract]
Provision for other tax (A) 9,75,00,000 (B) 7,96,00,000
Total provision for corporate tax 9,75,00,000 7,96,00,000
CSR expenditure provision 2,29,127 93,355
Other provisions (C) 3,00,000 (D) 2,75,000
Total provisions 9,83,87,770 8,02,24,392
75
Footnotes
(A) Provision for Income Tax
(B) Provision for Income Tax
(C) Provision for Legal and professional fees-50000 Provision for Auditor's Remmuneration-250000
(D) Provision for Legal and professional fees-50000 Provision for Auditor's Remmuneration-225000
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2021 31/03/2020 31/03/2021 31/03/2020
[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 34,38,97,022 23,43,15,010 (A) 34,38,97,022 (B) 23,43,15,010
Allowance for bad and doubtful debts 0 0
Total trade receivables 34,38,97,022 23,43,15,010 34,38,97,022 23,43,15,010
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
Footnotes
(A) Outstanding for more than six months from due date of payment-506021 Others-343391001
(B) Outstanding for more than six months from due date of payment-984592 Others-234315010
76

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Others long-term, others (A) 8,51,38,032 (B) 5,52,82,331

Total others, long-term 8,51,38,032 5,52,82,331
Total other long-term liabilities 8,51,38,032 5,52,82,331
Short-term Short-term
ProvisionsProvision for ProvisionsProvision for
legal and professional legal and professional
Nature of other provisions fee -50000Provision for fee -50000Provision for
Auditor's Auditor's
Remuneration-250,000 Remuneration-2250,000
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
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
Accrued expenses payable 70,87,542 11,11,736
Public deposit payable, current 0 0
Total other payables, current 70,87,542 11,11,736
Advance received from customers 48,81,106 7,23,98,074
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others (C) 1,94,67,846 (D) 61,40,545
Total other current liabilities 3,14,36,494 7,96,50,355
Other non-current assets, others 8,16,74,187 5,36,93,373
Total other non-current assets 8,16,74,187 5,36,93,373
Nature of other non-current assets, others Non- Current Assets Non- Current Assets
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks 27,33,25,432 18,44,59,222
Other balances with banks 4,89,04,613 1,99,69,275
Total balance with banks 32,22,30,045 20,44,28,497
Cash on hand 3,97,511 4,38,276
Total cash and cash equivalents 32,26,27,556 20,48,66,773
Total cash and bank balances 32,26,27,556 20,48,66,773
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
Interest receivable (E) 55,06,560 (F) 19,88,475

Other current assets, others (G) 10,68,33,634 (H) 9,58,85,464
Total other current assets (I) 11,23,40,194 (J) 9,78,73,939
77
Footnotes
(A) Provision for Income Tax Earlier year-79600000 Provision for Gratutity-5538032
(B) Provision for Income Tax Earlier year-51250000 Provision for Gratutity-4032331
(C) Statutory Dues-19255672 American Express Card-212174 Other payable-0
(D) Statutory Dues-5507592 American Express Card-0 Other payable-632953
(E) Interest Accured on FDR
(F) Interest Accured on FDR
(G) Prepaid Expenses-360942 Advance to Suppliers-3038327 Advances Recoverable in cash or kind-239220 Income Tax paid
-96737955 Indirect taxes Recoverable-1192867 Goods inTransit- 4931167 Staff Advancs- 305454 Other Advances-27700 We have
made an adjustment of Rs.2 to reconcile the difference of Rs.2 in balancesheet in order to resolve the software error.
(H) Prepaid Expenses-201707 Advance to Suppliers-3029858 Advances Recoverable in cash or kind-264849 Income Tax paid
-81051408 Indirect taxes Recoverable-11122022 Goods inTransit- 0 Staff Advancs- 213818 Other Advances-1800 We have made an
adjustment of Rs.2 to reconcile the difference of Rs.2 in balancesheet in order to resolve the software error.
(I) We have made an adjustment of Rs.2 to reconcile the balance of total assets with balance of Total liablities in order to resolve the
software error.
(J) We have made an adjustment of Rs.2 to reconcile the balance of total assets with balance of Total liablities in order to resolve the
software error.
[200700] Notes - Additional disclosures on balance sheet

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Number of warrants converted into equity shares during period [pure] 0 [pure] 0
Number of warrants converted into preference shares during period [pure] 0 [pure] 0
Number of warrants converted into debentures during period [pure] 0 [pure] 0
Number of warrants issued during period (in foreign currency) [pure] 0 [pure] 0
Number of warrants issued during period (INR) [pure] 0 [pure] 0
78
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2020
to
31/03/2021
Disclosure of accounting policies, change in accounting policies and Textual information (41)
changes in estimates explanatory [TextBlock] [See below]
Disclosure of accounting policies explanatory [TextBlock] [See below]
79
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
ADDITIONAL NOTES TO ACCOUNTS
Corporate Information
The Company is a Small and Medium Sized Company ('SMC') (CIN No. U74899DL1980PLC010467 as defined in the General Instructions
in respect of Accounting Standard notified under the Companies Act, 2013. Accordingly, the Company has complied with the Accounting
Standards as applicable to a Small and Medium Sized Company. The Company is engaged in manufacturing of essential oils and cosmetics.
A. Summary of Significant Accounting Policies
The Financial statements have been prepared under the historical cost conventions and on-going concern basis, in accordance with the
generally accepted accounting principles in India (Indian GAAP) to comply with the Accounting Standards notified under Section 133 of the
Companies Act, 2013 in terms of General Circular 15/2013 dated 13 September, 2013 of the Ministry of Corporate Affairs) and the relevant
provisions of the Act, as applicable. Accounting policies not specifically mentioned above, are consistent and in consonance with the
generally accepted accounting principles in India. A summary of significant accounting policies on which accounts has been prepared are
given below.
a) Use of Estimates
The presentation of financial statements requires estimates and assumptions to be made that affect the reported amount of assets and
liabilities on the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Difference
between the actual results and the estimates are recognized in the period in which the results are known / materialized.
b) Fixed Asset
Fixed Assets are stated at cost net of recoverable taxes and includes amounts added on revaluation, if any, less accumulated depreciation and
impairment loss, if any. All costs, including financing costs till commencement of commercial production / business, net charges on foreign
exchange contracts and adjustments arising from exchange rate variations attributable to the fixed assets are capitalized.
c) Capital Work-in-Progress
Capital Work in Progress includes direct and indirect expenditure incurred during the course of construction or acquisition of asset.
d) Intangible Assets
Intangible Assets are stated at cost of acquisition net of recoverable taxes less accumulated amortization / depletion. All costs, including
financing costs till commencement of commercial production / business, net charges on foreign exchange contracts and adjustments arising
from exchange rate variations attributable to the intangible assets are capitalized.
e) Impairment of Assets
The carrying amount of assets is reviewed at each Balance Sheet date if there is any indication of impairment based on internal/external
factors. An asset is treated as impaired when the carrying cost of assets exceeds its recoverable value. An impairment loss is recognized in
the Statement of Profit and Loss where the carrying amount of an asset exceeds its recoverable amount. The impairment loss recognized in
prior accounting periods is reversed if there has been a change in the estimate of recoverable amount.
f) Depreciation and Amortization
(i) In respect of tangible fixed assets acquired during the year, depreciation has been provided on Written down Value method so
as to write off the cost of the assets after retaining residual value being 5 % of cost over the useful life prescribed in schedule II to the
Companies Act 2013 and for assets acquired prior to April 1, 2014, the carrying amount as on April 1, 2014 after retaining residual value
being 5 % of cost of asset is depreciated over the remaining useful life based on Part C of Schedule II of Companies Act, 2013.
Depreciation on the Fixed Asset commences once the assets are ready for intended use.
(ii) For Assets whose remaining useful life is nil, the difference between residual value of the asset and carrying amount of asset
as on 01/04/2014 has been transferred to retained earnings. Where the carrying cost of assets is less than 5% of its original cost and it has
exceeded its useful life the value of assets has not been reinstated and no depreciation has been claimed during the year on those assets.
g) Cash and Cash Equivalents
80
Cash and Cash equivalents comprise cash at bank and in hand and short term investments with an original maturity of twelve months or less.
h) Foreign Currency Transactions
1. Transactions denominated in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction or that
approximates the actual rate at the date of the transaction.
2. Monetary items denominated in foreign currencies at the year-end are restated at year end rates. In case of items which are covered by
forward exchange contracts, the difference between the year-end rate and rate on the date of the contract is recognized as exchange difference
and the premium paid on forward contracts is recognized over the life of the contract.
3. Non-monetary foreign currency items are carried at cost.
4. Any income or expense on account of exchange difference either on settlement or on translation is recognized in the Profit and Loss
statement except in case of long term liabilities, where they relate to acquisition of fixed assets, in which case they are adjusted to the
carrying cost of such assets.
i) Inventories
Inventories including work-in-progress are stated at lower of cost or the resalable value. Cost comprises expenditure incurred in the normal
course of business in bringing such inventories to its location and includes where applicable appropriate overheads based on normal level of
activity.
j) Revenue Recognition
Revenue is recognized only when it can be reliably measured and it is reasonable to expect ultimate collection. Revenue from operations
includes sale of trading goods and receipt from contract services adjusted for rebates and discounts and other operating revenues.
(i) Revenue from sale of goods is recognized when all significant risks and rewards from ownership of the goods have been
passed to the buyer, usually on delivery of goods.
(ii) In respect of contracts the revenue is recognized at the time of completion or substantial completion of contracts.
(iii) Dividend income is recognized when dividend is actually received or credited.
(iv) Interest income is recognized on time proportion basis taking into account the amount outstanding and rate applicable
(v) Lease rents are recognized as per the terms of Lease agreements entered with the Lessee.
k) Leased Assets
Lease payments due under operating leases are charged to Statement of Profit and Loss as per lease term.
l) Goods & Service Tax
Revenues are recognized net of taxes, if such taxes are recoverable. However taxes not recoverable are charged to Statement of Profit and
Loss for the corresponding year except in case of taxes paid on capital assets which are included in the cost of asset.
m) Employee Benefits
(i) Short-term employee benefits are recognized as an expense at the undiscounted amount in the Statement of Profit and Loss for the
year in which the related service is rendered.
(ii) Gratuity liabilities are defined benefit obligations and are provided for at the end of each financial year.
n) Borrowing Costs
Borrowing costs that are directly attributable to the acquisition, construction or production of qualifying assets are capitalized as part of the
cost of such assets up to the date when such assets are ready for intended use or sale. A qualifying asset is one that necessarily takes
substantial period of time to get ready for its intended use or sale. All other borrowing costs are charged to Statement of Profit and Loss.
o) Provisions, Contingent Liabilities and Contingent Assets
Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past
events and it is probable that there will be an outflow of resources. Contingent Liabilities are not recognized in the financial statements but
are disclosed in the notes. Contingent Assets are neither recognized nor disclosed in the financial statements.
p) Provision for Current and Deferred tax
Provision for current tax is made after taking into consideration benefits admissible under the provisions of the Income Tax Act, 1961.
Deferred tax resulting from timing differences between book and taxable profit is accounted for using the tax rates and laws that have been
81
enacted or substantively enacted as on the balance sheet date. The deferred tax asset is recognized and carried forward only to the extent that
there is reasonable/virtual certainty that asset will be realized in future.
The company does not recognize deferred tax asset on unabsorbed depreciation and carry forward losses since there is no certainty that there
will be sufficient future taxable income within such period as allowed to realize such asset under the Income Tax Act
q) Earnings Per equity share
Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted
average number of equity shares outstanding during the year. Whereas for the purpose of calculating diluted earnings per share, the net profit
or loss for the reporting period attributable to equity shareholders and the weighted average number of shares outstanding during the
reporting period are adjusted for the effects of all dilutive potential equity shares.
r) Investments
Long term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments.
Current investments are carried individually, at the lower of cost and fair value
NOTES TO FINANCIAL STATEMENTS
12) In the opinion of the Board of Directors, current assets, loans and advances have a value on realization in the ordinary course of
business, at least equal to the amount at which they are stated and provision for all known liabilities have been made in the accounts.
13) Related party disclosures
82
a) Related parties and their relationship :
Sr. No Category of related parties Names
Mr. Sunil Kapoor (Managing Director)

Key Management Personnel (KMP)
1 Mr. Varun Kapoor (Whole Time Director)
Mr. Kewal Krishan Kapoor ( Director)
Mrs. Pinky Kapoor (Wife of Mr. Sunil Kapoor)

Mrs. Binita Kapoor (Wife of Mr. Varun Kapoor)
2 Relatives of Key Management Personnel
Mr. Viaan Kapoor (Son of Mr. Varun Kapoor)
Mr. Aarav Kapoor (Son of Mr. Varun Kapoor)
3 Enterprise over which Directors have Significant Influence VA Lifesciences LLP (50% Share of Profit/Loss)
b) Disclosure respect of material transactions/ balances Outstanding with related parties :
Enterprise over
Key
which Directors
Management
have Significant
Personnel
Influence
Relative
Particulars Total
of KMP
2021 2020 2021 2020 2021 2020 2021 2020
(A)Transactions
during the year
Remuneration 246,00,000 1,02,00,000 24,00,000 24,00,000 - - 270,00,000 1,26,00,000
Mr. Varun Kapoor 1,20,00,000 48,00,000 - - - - 1,20,00,000 48,00,000
Mr. Sunil Kapoor 1,20,00,000 48,00,000 - - - - 1,20,00,000 48,00,000
Mrs Pinky Kapoor - - 12,00,000 12,00,000 - - 12,00,000 12,00,000
Mr. K.K Kapoor 6,00,000 6,00,000 - - - - 6,00,000 6,00,000
Mrs Binita Kapoor - 12,00,000 12,00,000 - - 12,00,000 12,00,000
Performance
- - - 7,00,000 - - - 7,00,000
Incentive
Binita Kapoor - - - 4,00,000 - - - 4,00,000
Pinky Kapoor - - - 3,00,000 - - - 3,00,000
83
Sale of Fixed - - - - 53,67,908 - 53,67,908 -

Assets
VA Lifesciences
- - - - 53,67,908 - 53,67,908 -
LLP
Purchase of Fixed
- - - - 1,58,000 - 1,58,000
Assets
VA Lifesciences
- - - - 1,58,000 1,58,000
LLP
Investments - - - - 854,31,159 3,25,800 854,31,159 3,25,800
VA Lifesciences
LLP(Capital - - - - 880,18,399 50,000 880,18,399 50,000
Contribution)
VA Lifesciences
LLP (Share of - - - - (25,87,240) 2,75,800 (25,87,240) 2,75,800
Profit/(Loss))
Travelling Expense 3,18,097 36,49,019 - - - - 3,18,097 36,49,019
Sunil Kapoor 12,986 69,105 - - - - 12,986 69,105
Varun Kapoor 3,05,111 35,79,914 - - - - 3,05,111 35,79,914
Dividend(Net of
- 1,36,00,000 - 59,20,000 - - - 1,95,20,000
DDT)
Sunil Kapoor - 1,14,40,000 - - - - - 1,14,40,000
Varun Kapoor - 21,40,000 - - - - - 21,40,000
Pinky Kapoor - - - 41,80,000 - - - 41,80,000
Binita Kapoor - - - 17,00,000 - - - 17,00,000
K.K Kapoor - 20,000 - - - - - 20,000
Viaan Kapoor - - - 20,000 - - - 20,000
Aarav Kapoor - - - 20,000 - - - 20,000
Reimbursement of
- 13,43,437 - 57,261 - - - 14,00,698
Expenses & Cost
Varun Kapoor - 3,93,606 - - - - - 3,93,606
Sunil Kapoor - 9,49,831 - - - - - 9,49,831
Pinky Kapoor - - - 57,261 - - - 57,261
(B) Balances as
2021 2020 2021 2020 2021 2020 2021 2020
on 31st March
Payables - 4,12,660 - 5,39,784 - - - 9,52,444
84
Binita Kapoor - - - 3,19,492 - - - 3,19,492
Pinky Kapoor - - - 2,20,292 - - - 2,20,202
Varun Kapoor - 4,12,660 - - - - - 4,12,660
Investments - - - - 857,56,959 3,25,800 857,56,959 3,25,800
VA Lifesciences
- - - - 857,56,959 3,25,800 857,56,959 3,25,800
LLP
Sundry Debtors 127,94,641 127,94,641
VA Lifesciences
127,94,641 127,94,641
LLP
14) Earnings per share
Particulars 2021 2020
Net profit after tax available for equity shareholders

(A) 27,16,33,499 23,19,42,197
Weighted average number of equity shares outstanding during the year:
Number of equity shares outstanding at the beginning of the year

9,760 9,760
Number of equity shares at the end of the year
9,760 9,760
Weighted average number of equity share (Nos.)
(B) 9,760 9,760
Earnings per share of face value of Rs 100 (A/B) 27831.30 23764.57
Face Value per share (Rs.) 100.00 100.00
15) Contingent Liabilities & Commitments
As at 31st March, As at 31st

Particulars
2021 March,2020
Capital Commitments 4,00,00,000 4,25,00,000
Estimated amount of Contracts remaining to be executed on Capital Account other

than Capital Advances
16) Auditors Remuneration
Statutory Audit Fees (Exclusive of GST) 2,50,000 2,25,000
85
Total 2,50,000 2,25,000
17) Particulars of Unhedged Foreign Currency Exposure as at Balance Sheet Date
Particulars Currency Exchange Rate As at 31st March 2021 As at 31st March 2020
Sundry Debtors USD 73.2 492804 89,56,942
Advances Received USD 75.33 2520 8,80,000
18) Earnings/Expenditure in Foreign Currency

(Amt in Rs)
Export Sales (CIF value) 28,15,70,511 34,58,11,411
Directors Foreign Travelling 2,15,328 50,38,767
19) Employee Benefits: (Disclosures under Accounting Standard-15 Employee Benefits)
The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity
on departure at 15 days salary (Last Drawn Salary) for each completed year of service or part thereof in excess of six months.
The following tables summaries the components of net benefit expense recognized in the statement of Profit & Loss and amount
recognized in the balance sheet for the gratuity plan. The gratuity plan is not funded.
The actuarial valuation of gratuity in the current year and previous years was done in accordance with the revised Accounting
Standard 15, Employee Benefits. Accordingly, comparative numbers have been presented since the date of adoption.
2020-21 2019-20
Rs. Rs.
a) Profit and loss account
Net employee benefit expense
Current service cost 17,38,946 14,67,006

Past Service Cost - -
Interest cost on benefit obligation 2,96,755 1,92,735
Net actuarial (Gain) recognized in the year (4,27,394) 1,12,502
Net benefit expense 16,08,307 17,72,743
b) Balance sheet
Details of provision for gratuity
2020-21 2019-20
Rs. Rs.
Defined benefit obligation-Opening 42,88,368 25,16,125
Present Value of Obligation as at the end of the year Rs 58,96,675 42,88,368
86
Funded Status (58,96,675) (42,88,368)
b) The principal assumptions used in determining gratuity obligations for the Companys gratuity plan are shown below:
2020-21 2019-20
Rs. Rs.
Discount rate 6.80% 6.92%
Future salary Increase 11% 11%
Retirement age 60 years 60 years
Mortality Table IALM (2012-14) IALM (2012-14)
Withdrawal Rate (%) Ages Ages
7 Upto 30 years Upto 30 years
7 Above 44 years Above 44 years
d) The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other
relevant factors, such as supply and demand in the employment market.
87
e) Bifurcation of PBO (Projected Benefit Obligation) at the end of the year as per Schedule III to the Companies Act, 2013
Particulars As at 31 March 2021 As at 31 March 2020
Rs. Rs.
Current Liability 3,58,643 2,56,037
Non-Current Liability 55,38,032 40,32,331
Total PBO at the end of the year 58,96,675 42,88,368
20) Disclosure of Ratios
Particulars As at 31st March 2021 As at 31st March 2020
Current Ratio 1.78 1.38
Debt-Equity Ratio 0.98 1.42
Debt Service Coverage Ratio NIL 1034.83
Return on Equity Ratio 0.6 0.92
Inventory Turnover Ratio 41.48 47.38
Trade Receivables turnover ratio 7.28 7.52
Trade Payables turnover ratio 4.82 4.86
Net Capital turnover ratio 7.48 20.98
Net Profit Ratio 0.17 0.21
Return on Capital employed 0.52 0.78
Return on Investment 0.6 0.92
21) Micro, Small and Medium Enterprises
Under the Micro, Small and Medium Enterprises Development Act, 2006 ('MSMED') which came into force from 2 October 2006, certain
disclosures are required to be made relating to Micro, Small and Medium enterprises. On the basis of the information and records available
with the management, there are no transactions with enterprises defined in the Micro, Small and Medium Enterprises Development Act,
2006, except those disclosed in the financial statements.
22) Corporate Social Responsibility
Total Allocation for the year is Rs. 32,31,396 towards CSR activities
Statement of Utilisation
Financial Year Contribution due Utilised upto 31/03/2021 Unspend CSR Contribution
2019-20 12,51,355 12,51,355 -
88
2020-21 32,31,396 30,02,269 2,29,127
23) Assessment of Business due to Covid 19 pandemic
The outbreak of coronavirus (COVID-19) pandemic globally and in India is causing significant disturbance and slowdown of economic
activity. The Company has taken into account all the possible impacts of COVID-19 in preparation of financial statements, including but not
limited to its assessment of, liquidity and going concern assumption, recoverable values of its financial and non-financial assets, impact on
revenue recognition owing to changes in cost budgets of fixed price contracts, impact on leases. The Company has carried out this
assessment based on available internal and external sources of information upto the date of approval of these financial statements and
believes that the impact of COVID-19 is not material to these financial statements and expects to recover the carrying amount of its assets.
The impact of COVID-19 on the financial statements may differ from that estimated as at the date of approval of these financial statements
owing to the nature and duration of COVID-19 and the company will closely monitor any material changes to future economic conditions.
24) Supplementary profit and loss information

Previous years figure have been regrouped or rearranged wherever necessary to correspond with the current years classification/ disclosure.

Sd/- Sd/-
DIN:02178840 DIN- 02178860
Place:-Parwanoo
Date:- 25.10.2021
89
Disclosure of accounting policies explanatory [Text Block]

ADDITIONAL NOTES TO ACCOUNTS
Corporate Information
The Company is a Small and Medium Sized Company ('SMC') (CIN No. U74899DL1980PLC010467 as defined in the General Instructions
in respect of Accounting Standard notified under the Companies Act, 2013. Accordingly, the Company has complied with the Accounting
Standards as applicable to a Small and Medium Sized Company. The Company is engaged in manufacturing of essential oils and cosmetics.
A. Summary of Significant Accounting Policies
The Financial statements have been prepared under the historical cost conventions and on-going concern basis, in accordance with the
generally accepted accounting principles in India (Indian GAAP) to comply with the Accounting Standards notified under Section 133 of the
Companies Act, 2013 in terms of General Circular 15/2013 dated 13 September, 2013 of the Ministry of Corporate Affairs) and the relevant
provisions of the Act, as applicable. Accounting policies not specifically mentioned above, are consistent and in consonance with the
generally accepted accounting principles in India. A summary of significant accounting policies on which accounts has been prepared are
given below.
a) Use of Estimates
The presentation of financial statements requires estimates and assumptions to be made that affect the reported amount of assets and
liabilities on the date of the financial statements and the reported amount of revenues and expenses during the reporting period. Difference
between the actual results and the estimates are recognized in the period in which the results are known / materialized.
b) Fixed Asset
Fixed Assets are stated at cost net of recoverable taxes and includes amounts added on revaluation, if any, less accumulated depreciation and
impairment loss, if any. All costs, including financing costs till commencement of commercial production / business, net charges on foreign
exchange contracts and adjustments arising from exchange rate variations attributable to the fixed assets are capitalized.
c) Capital Work-in-Progress
Capital Work in Progress includes direct and indirect expenditure incurred during the course of construction or acquisition of asset.
d) Intangible Assets
Intangible Assets are stated at cost of acquisition net of recoverable taxes less accumulated amortization / depletion. All costs, including
financing costs till commencement of commercial production / business, net charges on foreign exchange contracts and adjustments arising
from exchange rate variations attributable to the intangible assets are capitalized.
e) Impairment of Assets
The carrying amount of assets is reviewed at each Balance Sheet date if there is any indication of impairment based on internal/external
factors. An asset is treated as impaired when the carrying cost of assets exceeds its recoverable value. An impairment loss is recognized in
the Statement of Profit and Loss where the carrying amount of an asset exceeds its recoverable amount. The impairment loss recognized in
prior accounting periods is reversed if there has been a change in the estimate of recoverable amount.
f) Depreciation and Amortization
(i) In respect of tangible fixed assets acquired during the year, depreciation has been provided on Written down Value method so
as to write off the cost of the assets after retaining residual value being 5 % of cost over the useful life prescribed in schedule II to the
Companies Act 2013 and for assets acquired prior to April 1, 2014, the carrying amount as on April 1, 2014 after retaining residual value
being 5 % of cost of asset is depreciated over the remaining useful life based on Part C of Schedule II of Companies Act, 2013.
Depreciation on the Fixed Asset commences once the assets are ready for intended use.
(ii) For Assets whose remaining useful life is nil, the difference between residual value of the asset and carrying amount of asset
as on 01/04/2014 has been transferred to retained earnings. Where the carrying cost of assets is less than 5% of its original cost and it has
exceeded its useful life the value of assets has not been reinstated and no depreciation has been claimed during the year on those assets.
g) Cash and Cash Equivalents
90
Cash and Cash equivalents comprise cash at bank and in hand and short term investments with an original maturity of twelve months or less.
h) Foreign Currency Transactions
1. Transactions denominated in foreign currencies are recorded at the exchange rate prevailing on the date of the transaction or that
approximates the actual rate at the date of the transaction.
2. Monetary items denominated in foreign currencies at the year-end are restated at year end rates. In case of items which are covered by
forward exchange contracts, the difference between the year-end rate and rate on the date of the contract is recognized as exchange difference
and the premium paid on forward contracts is recognized over the life of the contract.
3. Non-monetary foreign currency items are carried at cost.
4. Any income or expense on account of exchange difference either on settlement or on translation is recognized in the Profit and Loss
statement except in case of long term liabilities, where they relate to acquisition of fixed assets, in which case they are adjusted to the
carrying cost of such assets.
i) Inventories
Inventories including work-in-progress are stated at lower of cost or the resalable value. Cost comprises expenditure incurred in the normal
course of business in bringing such inventories to its location and includes where applicable appropriate overheads based on normal level of
activity.
j) Revenue Recognition
k) Leased Assets
Lease payments due under operating leases are charged to Statement of Profit and Loss as per lease term.
l) Goods & Service Tax
Revenues are recognized net of taxes, if such taxes are recoverable. However taxes not recoverable are charged to Statement of Profit and
Loss for the corresponding year except in case of taxes paid on capital assets which are included in the cost of asset.
m) Employee Benefits
n) Borrowing Costs
Borrowing costs that are directly attributable to the acquisition, construction or production of qualifying assets are capitalized as part of the
cost of such assets up to the date when such assets are ready for intended use or sale. A qualifying asset is one that necessarily takes
substantial period of time to get ready for its intended use or sale. All other borrowing costs are charged to Statement of Profit and Loss.
o) Provisions, Contingent Liabilities and Contingent Assets
Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past
events and it is probable that there will be an outflow of resources. Contingent Liabilities are not recognized in the financial statements but
are disclosed in the notes. Contingent Assets are neither recognized nor disclosed in the financial statements.
p) Provision for Current and Deferred tax
Provision for current tax is made after taking into consideration benefits admissible under the provisions of the Income Tax Act, 1961.
Deferred tax resulting from timing differences between book and taxable profit is accounted for using the tax rates and laws that have been
91
enacted or substantively enacted as on the balance sheet date. The deferred tax asset is recognized and carried forward only to the extent that
there is reasonable/virtual certainty that asset will be realized in future.
The company does not recognize deferred tax asset on unabsorbed depreciation and carry forward losses since there is no certainty that there
will be sufficient future taxable income within such period as allowed to realize such asset under the Income Tax Act
q) Earnings Per equity share
Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted
average number of equity shares outstanding during the year. Whereas for the purpose of calculating diluted earnings per share, the net profit
or loss for the reporting period attributable to equity shareholders and the weighted average number of shares outstanding during the
reporting period are adjusted for the effects of all dilutive potential equity shares.
r) Investments
Long term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments.
Current investments are carried individually, at the lower of cost and fair value
NOTES TO FINANCIAL STATEMENTS
12) In the opinion of the Board of Directors, current assets, loans and advances have a value on realization in the ordinary course of
business, at least equal to the amount at which they are stated and provision for all known liabilities have been made in the accounts.
13) Related party disclosures
92
a) Related parties and their relationship :
Sr. No Category of related parties Names
Mr. Sunil Kapoor (Managing Director)

Key Management Personnel (KMP)
1 Mr. Varun Kapoor (Whole Time Director)
Mr. Kewal Krishan Kapoor ( Director)
Mrs. Pinky Kapoor (Wife of Mr. Sunil Kapoor)

Mrs. Binita Kapoor (Wife of Mr. Varun Kapoor)
2 Relatives of Key Management Personnel
Mr. Viaan Kapoor (Son of Mr. Varun Kapoor)
Mr. Aarav Kapoor (Son of Mr. Varun Kapoor)
3 Enterprise over which Directors have Significant Influence VA Lifesciences LLP (50% Share of Profit/Loss)
b) Disclosure respect of material transactions/ balances Outstanding with related parties :
Enterprise over
Key
which Directors
Management
have Significant
Personnel
Influence
Relative
Particulars Total
of KMP
2021 2020 2021 2020 2021 2020 2021 2020
(A)Transactions
during the year
Remuneration 246,00,000 1,02,00,000 24,00,000 24,00,000 - - 270,00,000 1,26,00,000
Mr. Varun Kapoor 1,20,00,000 48,00,000 - - - - 1,20,00,000 48,00,000
Mr. Sunil Kapoor 1,20,00,000 48,00,000 - - - - 1,20,00,000 48,00,000
Mrs Pinky Kapoor - - 12,00,000 12,00,000 - - 12,00,000 12,00,000
Mr. K.K Kapoor 6,00,000 6,00,000 - - - - 6,00,000 6,00,000
Mrs Binita Kapoor - 12,00,000 12,00,000 - - 12,00,000 12,00,000
Performance
- - - 7,00,000 - - - 7,00,000
Incentive
Binita Kapoor - - - 4,00,000 - - - 4,00,000
Pinky Kapoor - - - 3,00,000 - - - 3,00,000
93
Sale of Fixed - - - - 53,67,908 - 53,67,908 -

Assets
VA Lifesciences
- - - - 53,67,908 - 53,67,908 -
LLP
Purchase of Fixed
- - - - 1,58,000 - 1,58,000
Assets
VA Lifesciences
- - - - 1,58,000 1,58,000
LLP
Investments - - - - 854,31,159 3,25,800 854,31,159 3,25,800
VA Lifesciences
LLP(Capital - - - - 880,18,399 50,000 880,18,399 50,000
Contribution)
VA Lifesciences
LLP (Share of - - - - (25,87,240) 2,75,800 (25,87,240) 2,75,800
Profit/(Loss))
Travelling Expense 3,18,097 36,49,019 - - - - 3,18,097 36,49,019
Sunil Kapoor 12,986 69,105 - - - - 12,986 69,105
Varun Kapoor 3,05,111 35,79,914 - - - - 3,05,111 35,79,914
Dividend(Net of
- 1,36,00,000 - 59,20,000 - - - 1,95,20,000
DDT)
Sunil Kapoor - 1,14,40,000 - - - - - 1,14,40,000
Varun Kapoor - 21,40,000 - - - - - 21,40,000
Pinky Kapoor - - - 41,80,000 - - - 41,80,000
Binita Kapoor - - - 17,00,000 - - - 17,00,000
K.K Kapoor - 20,000 - - - - - 20,000
Viaan Kapoor - - - 20,000 - - - 20,000
Aarav Kapoor - - - 20,000 - - - 20,000
Reimbursement of
- 13,43,437 - 57,261 - - - 14,00,698
Expenses & Cost
Varun Kapoor - 3,93,606 - - - - - 3,93,606
Sunil Kapoor - 9,49,831 - - - - - 9,49,831
Pinky Kapoor - - - 57,261 - - - 57,261
(B) Balances as
2021 2020 2021 2020 2021 2020 2021 2020
on 31st March
Payables - 4,12,660 - 5,39,784 - - - 9,52,444
94
Binita Kapoor - - - 3,19,492 - - - 3,19,492
Pinky Kapoor - - - 2,20,292 - - - 2,20,202
Varun Kapoor - 4,12,660 - - - - - 4,12,660
Investments - - - - 857,56,959 3,25,800 857,56,959 3,25,800
VA Lifesciences
- - - - 857,56,959 3,25,800 857,56,959 3,25,800
LLP
Sundry Debtors 127,94,641 127,94,641
VA Lifesciences
127,94,641 127,94,641
LLP
14) Earnings per share
Net profit after tax available for equity shareholders

(A) 27,16,33,499 23,19,42,197
Weighted average number of equity shares outstanding during the year:
Number of equity shares outstanding at the beginning of the year

9,760 9,760
Number of equity shares at the end of the year
9,760 9,760
Weighted average number of equity share (Nos.)
(B) 9,760 9,760
Earnings per share of face value of Rs 100 (A/B) 27831.30 23764.57
Face Value per share (Rs.) 100.00 100.00
15) Contingent Liabilities & Commitments
As at 31st March, As at 31st

Particulars
2021 March,2020
Capital Commitments 4,00,00,000 4,25,00,000
Estimated amount of Contracts remaining to be executed on Capital Account other

than Capital Advances
16) Auditors Remuneration
Statutory Audit Fees (Exclusive of GST) 2,50,000 2,25,000
95
Total 2,50,000 2,25,000
17) Particulars of Unhedged Foreign Currency Exposure as at Balance Sheet Date
Particulars Currency Exchange Rate As at 31st March 2021 As at 31st March 2020
Sundry Debtors USD 73.2 492804 89,56,942
Advances Received USD 75.33 2520 8,80,000
18) Earnings/Expenditure in Foreign Currency

(Amt in Rs)
Export Sales (CIF value) 28,15,70,511 34,58,11,411
Directors Foreign Travelling 2,15,328 50,38,767
19) Employee Benefits: (Disclosures under Accounting Standard-15 Employee Benefits)
The Company has a defined benefit gratuity plan. Every employee who has completed five years or more of service gets a gratuity
on departure at 15 days salary (Last Drawn Salary) for each completed year of service or part thereof in excess of six months.
The following tables summaries the components of net benefit expense recognized in the statement of Profit & Loss and amount
recognized in the balance sheet for the gratuity plan. The gratuity plan is not funded.
The actuarial valuation of gratuity in the current year and previous years was done in accordance with the revised Accounting
Standard 15, Employee Benefits. Accordingly, comparative numbers have been presented since the date of adoption.
2020-21 2019-20
Rs. Rs.
a) Profit and loss account
Net employee benefit expense

Net benefit expense 16,08,307 17,72,743
b) Balance sheet
Details of provision for gratuity
2020-21 2019-20
Rs. Rs.
Defined benefit obligation-Opening 42,88,368 25,16,125
Present Value of Obligation as at the end of the year Rs 58,96,675 42,88,368
96
Funded Status (58,96,675) (42,88,368)
b) The principal assumptions used in determining gratuity obligations for the Companys gratuity plan are shown below:
2020-21 2019-20
Rs. Rs.
Discount rate 6.80% 6.92%
Future salary Increase 11% 11%
Retirement age 60 years 60 years
Mortality Table IALM (2012-14) IALM (2012-14)
Withdrawal Rate (%) Ages Ages
7 Above 44 years Above 44 years
d) The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other
relevant factors, such as supply and demand in the employment market.
97
e) Bifurcation of PBO (Projected Benefit Obligation) at the end of the year as per Schedule III to the Companies Act, 2013
Particulars As at 31 March 2021 As at 31 March 2020
Rs. Rs.
Current Liability 3,58,643 2,56,037
Non-Current Liability 55,38,032 40,32,331
Total PBO at the end of the year 58,96,675 42,88,368
20) Disclosure of Ratios
Particulars As at 31st March 2021 As at 31st March 2020
Current Ratio 1.78 1.38
Debt-Equity Ratio 0.98 1.42
Debt Service Coverage Ratio NIL 1034.83
Return on Equity Ratio 0.6 0.92
Inventory Turnover Ratio 41.48 47.38
Trade Receivables turnover ratio 7.28 7.52
Trade Payables turnover ratio 4.82 4.86
Net Capital turnover ratio 7.48 20.98
Net Profit Ratio 0.17 0.21
Return on Capital employed 0.52 0.78
Return on Investment 0.6 0.92
21) Micro, Small and Medium Enterprises
Under the Micro, Small and Medium Enterprises Development Act, 2006 ('MSMED') which came into force from 2 October 2006, certain
disclosures are required to be made relating to Micro, Small and Medium enterprises. On the basis of the information and records available
with the management, there are no transactions with enterprises defined in the Micro, Small and Medium Enterprises Development Act,
2006, except those disclosed in the financial statements.
22) Corporate Social Responsibility
Total Allocation for the year is Rs. 32,31,396 towards CSR activities
Statement of Utilisation
Financial Year Contribution due Utilised upto 31/03/2021 Unspend CSR Contribution
2019-20 12,51,355 12,51,355 -
98
2020-21 32,31,396 30,02,269 2,29,127
23) Assessment of Business due to Covid 19 pandemic
The outbreak of coronavirus (COVID-19) pandemic globally and in India is causing significant disturbance and slowdown of economic
activity. The Company has taken into account all the possible impacts of COVID-19 in preparation of financial statements, including but not
limited to its assessment of, liquidity and going concern assumption, recoverable values of its financial and non-financial assets, impact on
revenue recognition owing to changes in cost budgets of fixed price contracts, impact on leases. The Company has carried out this
assessment based on available internal and external sources of information upto the date of approval of these financial statements and
believes that the impact of COVID-19 is not material to these financial statements and expects to recover the carrying amount of its assets.
The impact of COVID-19 on the financial statements may differ from that estimated as at the date of approval of these financial statements
owing to the nature and duration of COVID-19 and the company will closely monitor any material changes to future economic conditions.
24) Supplementary profit and loss information

Previous years figure have been regrouped or rearranged wherever necessary to correspond with the current years classification/ disclosure.

Sd/- Sd/-
DIN:02178840 DIN- 02178860
Place:-Parwanoo
Date:- 25.10.2021
[201700] Notes - Government grants

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on government grants explanatory [TextBlock]
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[201200] Notes - Employee benefits

01/04/2020
to
31/03/2021
Disclosure of employee benefits explanatory [TextBlock] [See below]
Disclosure of employee benefits explanatory [Text Block]

99
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] 1 2
01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Disclosure of relationship and transactions between
related parties [Abstract]
related parties [LineItems]
Name of related party Varun Kapoor Varun Kapoor Sunil Kapoor Sunil Kapoor
Country of incorporation or residence of related
party
Permanent account number of related party AGXPK5426H AGXPK5426H AJHPK3827H AJHPK3827H
K e y K e y
Description of nature of related party relationship Management Key Management Personnel Management Key Management Personnel
Personnel Personnel
Remuneration , Travelling
Remuneration , Travelling
Remuneration , Expense, Reimbursement of Remuneration
Description of nature of transactions with related Expense, Reimbursement of
Travelling Expenses & Cost, , Travelling
party Expenses & Cost,
Expense Dividend(Net of DDT), Expense
Dividend(Net of DDT)
Balance payable
Related party transactions [Abstract]
Reimbursement of expenses incurred on
behalf of company during year related (A) 3,93,606 (B) 9,49,831
party transactions
Other related party transactions income (C) 21,80,000 (D) 1,14,40,000
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 1,20,00,000 48,00,000 1,20,00,000 48,00,000
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 4,12,660
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
Description of other related party
transactions which are necessary for (E) 305111 (F) 3579914 (G) 12986 (H) 69105
understanding of financial statements
Footnotes
(A) Rembursement of Expenses and cost
(B) Rembursement of Expenses and cost
(C) Dividend (Net of DDT) of Mr. Varun Kapoor is 2140000. However Dividend (Net of DDT) of Mr.Viaan Kapoor and Aarav
Kapoor is aslo clubed in the Dividend income of Varun Kapoor. As Mr.Viaan Kapoor and Mr.Aarav Kapoor is Minor and having not
a Valid PAN
(D) Dividend (Net of DDT)
(E) Travelling Expenses
(F) Travelling Expenses
(G) Travelling Expenses
(H) Travelling Expenses
100

01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Kewal Krishna
Name of related party Pinky Kapoor Pinky Kapoor
Kapoor
Kewal Krishna Kapoor

party
Permanent account number of related party AAOPK1400E AAOPK1400E AJHPK3828J AJHPK3828J
Relatives of
K e y
K e y Relatives of Key management Key Management
Description of nature of related party relationship management personnel
Management
Personnel
Personnel
personnel
Remuneration , Performance
Incentive,, Reimbursement of
Description of nature of transactions with related Remuneration ,
Remuneration expenses and cost Remuneration
party Dividend(Net of DDT)
Dividend(Net of DDT),
Balance payable
Reimbursement of expenses incurred on
behalf of company during year related (A) 57,261
party transactions
Other related party transactions income (B) 41,80,000 (C) 20,000
[Abstract]
Remuneration for key managerial personnel 12,00,000 12,00,000 6,00,000 6,00,000
Amounts payable related party transactions 2,20,292
0 0 0 0
0 0 0 0
transactions which are necessary for (D) 300000
Footnotes
(A) Rembursement of Expenses and cost
(B) Dividend (Net of DDT)
(C) Dividend (Net of DDT)
(D) Performance incentive
101

01/04/2020 01/04/2019 01/04/2020 01/04/2019
to to to to
31/03/2021 31/03/2020 31/03/2021 31/03/2020
Binita V A Lifesciences
Name of related party Kapoor
Binita Kapoor
LLP
VA Lifesciences LLP

party
Permanent account number of related party AETPJ7051D AETPJ7051D AAUFK3973E (A) AAUFK3973E
Enterprises which Enterprises which are
are owned, or have owned, or have
Relatives of significant significant influence
K e y Relatives of Key influence of or are of or are partners
Description of nature of related party relationship management management personnel partners with Key w i t h Key
personnel management management
personnel and their personnel and their
relatives relatives
Purchase of
fixedassets, Sale of
Remuneration , Fixed assets , Capital contribution,
Description of nature of transactions with related Performance Incentive, Investments Share of
Remuneration
party Dividend(Net of DDT), ( C a p i t a l Profit/(Loss),
Balance Payable contribution, Share Balance payable
of Profit/(Loss),)
Balance payable
Other related party transactions income (B) 17,00,000
[Abstract]
Remuneration for key managerial personnel 12,00,000 12,00,000
Amounts payable related party transactions 3,19,492 9,85,51,600 3,25,800
0 0 0 0
0 0 0 0
transactions which are necessary for (C) 400000 90957067 325800
Footnotes
(A) Mr. Viaan Kapoor is minor. So PAN of his guardian is required to be inserted here in order to resolve software error
(B) Dividend (Net of DDT)
(C) Performance Incentive
01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company No No
[201400] Notes - Leases

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of leases explanatory [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
102
[300300] Notes - Earnings per share

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Profit (loss) for period 27,16,33,499 23,19,42,197
Adjustments of numerator to calculate diluted earnings per share [Abstract]
Profit (loss) for period 27,16,33,499 23,19,42,197
[202800] Notes - Subsidiary information

01/04/2020
to
31/03/2021
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
[201900] Notes - Income taxes

31/03/2021 31/03/2020
Disclosure of notes on income taxes explanatory [TextBlock]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax liabilities [Abstract]
Deferred tax liability, other (A) 24,62,929 (B) 29,97,518
Total deferred tax liabilities 24,62,929 29,97,518
Footnotes
(A) Opening Balance- 2997518 Less -Adjustment made on account of change in income tax rate-0 Add/less-(DTA)/DTL during the
year-(534589)
(B) Opening Balance- 5055618 Less -Adjustment made on account of change in income tax rate-(42062) We have made an
adjustment of Rs. 1(i.e (42062)) to reconcile the difference of Rs.1 in balance sheet in order to resolve the software error.
Add/less-(DTA)/DTL during the year-(2016038)
[202400] Notes - Investments in associates

01/04/2020
to
31/03/2021
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No
Whether company has associates liquidated or sold during year No
103
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2020
to
31/03/2021
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
[202700] Notes - Cash flow statements

01/04/2020 01/04/2019
to to 31/03/2019
31/03/2021 31/03/2020
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 32,26,27,556 20,48,66,773 3,08,15,625
Total cash and cash equivalents 32,26,27,556 20,48,66,773
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 9,71,59,950 7,96,39,731
Total income taxes paid (refund) 9,71,59,950 7,96,39,731
104
[100200] Statement of profit and loss

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 210,59,79,668 147,42,80,696
Revenue from sale of services 0 0
Total revenue from operations other than finance company 210,59,79,668 147,42,80,696
Total revenue from operations 210,59,79,668 147,42,80,696
Other income 2,01,80,178 2,67,37,684
Total revenue 212,61,59,846 150,10,18,380
Expenses [Abstract]
Cost of materials consumed 155,57,23,729 103,27,70,642
Changes in inventories of finished goods, work-in-progress and
-1,21,91,986 -2,21,89,556
stock-in-trade
Employee benefit expense 7,60,26,023 5,68,68,399
Finance costs 38,230 1,87,686
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 2,64,21,602 2,09,08,047
Total depreciation, depletion and amortisation expense 2,64,21,602 2,09,08,047
CSR expenditure (A) 30,95,624

12,51,355
Other expenses (B) 10,87,87,764 (C) 10,16,97,980

Total expenses 175,79,00,986 119,14,94,553
Total profit before prior period items, exceptional items, extraordinary
36,82,58,860 30,95,23,827
items and tax
Total profit before extraordinary items and tax 36,82,58,860 30,95,23,827
Total profit before tax 36,82,58,860 30,95,23,827
Tax expense [Abstract]
Current tax 9,75,00,000 7,96,00,000
Deferred tax (D) -8,74,639 (E) -20,18,370

Total tax expense 9,66,25,361 7,75,81,630
Total profit (loss) for period from continuing operations 27,16,33,499 23,19,42,197
Total profit (loss) for period before minority interest 27,16,33,499 23,19,42,197
Total profit (loss) for period 27,16,33,499 23,19,42,197
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 27,831.3 [INR/shares] 23,764.57
Diluted earnings per equity share [INR/shares] 27,831.3 [INR/shares] 23,764.57
Footnotes
(A) Prescribed Csr expenditure is 3231396 . However actual csr expenditure made during the year for FY is 3095624
(B) Other Expenses -45831963 excluding CSR expenditure(i.e 48927587-3095624). Further remaining amount of Csr expenditure
(i.e 3231396-3095624=135772) is shown as part of other expenses. Other Direct Cost-62955802 We have made an adjustment of Rs
.1 to reconcile the difference of Rs.1 in P&L in order to resolve the software error.
(C) Other Expenses -5382996 excluding CSR expenditure(i.e 66343519-1251355) Other Direct Cost-36605814 We have made an
adjustment of Rs .2 to reconcile the difference of Rs.2 in P&L in order to resolve the software error.
(D) Deffered Tax-(534589) Deffered Tax Adjustment-0 Earlier Year Taxes-(340050)
(E) Deffered Tax-(2016038) Deffered Tax Adjustment-(42063) Earlier Year Taxes-3973100
105
[300500] Notes - Subclassification and notes on income and expenses

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from sale of products [Abstract]
Revenue from sale of products [Abstract]
Revenue from sale of products, gross (A) 210,59,79,668 (B) 147,42,80,696
Total revenue from sale of products 210,59,79,668 147,42,80,696
Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Total revenue from sale of services 0 0
Disclosure of other income [Abstract]
Interest income [Abstract]
Total interest income 0 0
Dividend income [Abstract]
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Net gain/loss on sale of current investments 0 1,285
Total net gain/loss on sale of investments 0 1,285
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
8,00,818 93,83,954
income
Surplus on disposal, discard, demolishment and destruction of
2,03,236 0
depreciable tangible asset
Excess provisions written back (C) 16,64,090
0
Miscellaneous other non-operating income (D) 1,75,12,034 (E) 1,73,52,445

Total other non-operating income 2,01,80,178 2,67,36,399
Total other income 2,01,80,178 2,67,37,684
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense long-term loans [Abstract]
Interest expense long-term loans, banks (F) 38,230 (G) 1,03,310
Total interest expense long-term loans 38,230 1,03,310
Other interest charges 0

(H) 84,376
Total interest expense 38,230 1,87,686
Total finance costs 38,230 1,87,686
Employee benefit expense [Abstract]
Salaries and wages 7,38,04,587 5,54,79,874
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Total remuneration to directors 0 0
Total managerial remuneration 0 0
Staff welfare expense 22,21,436 13,88,525
Total employee benefit expense 7,60,26,023 5,68,68,399
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 0 0
Power and fuel 0 0
Rent 0 0
Repairs to building 20,50,147 89,66,609
Repairs to machinery 48,82,800 57,42,870
Insurance 11,61,406 10,57,648
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 2,04,129 28,07,744
Total rates and taxes excluding taxes on income 2,04,129 28,07,744
Subscriptions membership fees 2,37,461 6,46,230
Printing stationery 9,74,154 15,07,747
Travelling conveyance 6,03,755 59,25,752
Legal professional charges 12,36,900 5,63,000
Safety security expenses 27,95,242 24,45,023
Directors sitting fees 0 0
106
Donations subscriptions 1,43,100 0

Advertising promotional expenses 26,100 12,100
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Total miscellaneous expenditure written off 0 0
Bad debts written off 0 0
Bad debts advances written off 0 0
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Payments to auditor [Abstract]
Payment for audit services 2,50,000 2,25,000
Total payments to auditor 2,50,000 2,25,000
Miscellaneous expenses (I) 9,42,22,570 (J) 7,17,98,257

Total other expenses (K) 10,87,87,764 (L) 10,16,97,980
Current tax [Abstract]
Current tax pertaining to current year 9,75,00,000 7,96,00,000
Total current tax 9,75,00,000 7,96,00,000
Footnotes
(A) Domestic sales-1824409157 Export sales-281570511
(B) Domestic sales-1128469285 Export sales-345811412 we have mae an adjustment of Rs1 to reconcile the difference of s.1 in P &
L in order to resolve the software error.
(C) Balance Written Back
(D) Credit of duty drawback-3574885 Miscellaneous Income-306746 Profit from share in LLP-0 Interest on FDR-13630404 Packing
charges-0 we have made an adjustment of Rs.1 to reconcile the difference of Rs.1 in P&L in order to resolve the software error.
(E) Credit of duty drawback-6661454 Miscellaneous Income-350876 Profit from share in LLP-275800 Interest on FDR-9227262
Packing charges-837054 we have made an adjustment of Rs.1 to reconcile the difference of Rs.1 in P&L in order to resolve the
software error.
(F) Bank Charges
(G) Bank Charge
(H) Interest on Car Charges
(I) Other Direct cost-62995802 Sales Commission-23330063 Business promotion-1221479 Bad debt written off-0 Interest on
GST-139927 GST Reversal-588874 Communication expenses-1110634 Loss from share in LLP-2587240 Miscellaneous
Expensess-3667 Office maintenance expenses-231127 Repair & maintainence-455873 Housekeeping charges-569787 Postage &
courier expenses-103102 Newspaper & preodicals-3045 Quality certification fee-92500 Short/Excess Recoveries-0 Rebate &
Discounts-0 Web designing charges-5000 vehicle running & maintenance expenses- 688678 *Remaining amount of Csr expenditure
(i.e 3231396-3095624=135772) is shown as part of other expenses
(J) Other Direct cost-36605814 Sales Commission-28927642 Business promotion-1577021 Bad debt written off-233771 Interest on
GST-0 GST Reversal-0 Communication expenses-166017 Loss from share in LLP-0 Miscellaneous Expenses-0 Office maintainene
Expenses-46463 Repair & maintainene -776506 Housekeeping charges-635722 Postage & courier expenses-53658 Newspaper &
preodicals-5280 Quality certification fee-21500 Short/Excess Recoveries-33707 Rebate & Discounts-57983 Web designing
charges-2500 vehicle running & maintenance expenses- 1153670 we have made an adjustment of Rs 3 to reconcile the difference of
Rs.3 in P & L in order to resolve the software error.
(K) Other Expenses -45831963 excluding CSR expenditure(i.e 48927587-3095624). Further remaining amount of Csr expenditure
(i.e 3231396-3095624=135772) is shown as part of other expenses. Other Direct Cost-62955802 We have made an adjustment of Rs
.1 to reconcile the difference of Rs.1 in P&L in order to resolve the software error.
(L) Other Expenses -5382996 excluding CSR expenditure(i.e 66343519-1251355) Other Direct Cost-36605814 We have made an
adjustment of Rs .2 to reconcile the difference of Rs.2 in P&L in order to resolve the software error.
107
[300600] Notes - Additional information statement of profit and loss

01/04/2020 01/04/2019
to to
31/03/2021 31/03/2020
Additional information on profit and loss account explanatory [TextBlock]
Changes in other inventories (A) -1,21,91,986 (B) -2,21,89,556
Total changes in inventories of finished goods, work-in-progress and
-1,21,91,986 -2,21,89,556
stock-in-trade
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Domestic sale traded goods 182,44,09,157 112,84,69,284
Total domestic turnover goods, gross 182,44,09,157 112,84,69,284
Export sale traded goods 28,15,70,511 34,58,11,412
Total export turnover goods, gross 28,15,70,511 34,58,11,412
Total revenue from sale of products 210,59,79,668 147,42,80,696
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
Footnotes
(A) Increase/(Decrease) in Inventories Add- opening stock-42208014 Less- Closing stock-(54400000)
(B) Increase/(Decrease) in Inventories Add- opening stock-20018458 Less- Closing stock-(42208014)
[300100] Notes - Revenue

01/04/2020
to
31/03/2021
Disclosure of revenue explanatory [TextBlock] [See below]
Disclosure of revenue explanatory [Text Block]

108
[300700] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Key managerial personnels and directors [Axis] 1 2 3
01/04/2020 01/04/2020 01/04/2020
to to to
31/03/2021 31/03/2021 31/03/2021
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors [Abstract]
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[LineItems]
KEWAL KRISHAN
Name of key managerial personnel or director SUNIL KAPOOR VARUN KAPOOR
KAPOOR
Director identification number of key managerial personnel or
02178840 02178860 02179240
director
Date of birth of key managerial personnel or director 24/10/1955 17/11/1982 14/02/1930
Whole Time
Designation of key managerial personnel or director Managing Director
Director
Director
Qualification of key managerial personnel or director Engineer MBA Engineer

Shares held by key managerial personnel or director [shares] 5,720 [shares] 1,070 [shares] 10
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 1,20,00,000 1,20,00,000 6,00,000
Profits in lieu of salary key managerial personnel or director 0 0 0
Gross salary to key managerial personnel or director 1,20,00,000 1,20,00,000 6,00,000
Total key managerial personnel or director remuneration 1,20,00,000 1,20,00,000 6,00,000
109
[301000] Notes - Corporate social responsibility
Classification of CSR spending [Table] ..(1)

Classification of CSR spending [Axis] 1 2. 3
01/04/2020 01/04/2020 01/04/2020
to to to
31/03/2021 31/03/2021 31/03/2021
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year
[LineItems]
Promoting
Healthcare
Promoting
(Sansthanam
Education (Rent
Abhay Daanam Preventive Healthcare and
Paid for
Trust for Disaster Management
Government
CSR project or activity identified construction of
Primary School
(Covid Tests undertaken,
Ayurvedic Hospital supply of
Location : Kamli,
and Research Oximeters/Thermometers)
Parwanoo,
Centre. Location :
Himachal Pradesh)
Gautam Budh
Nagar)
Sector in which project is covered Health care Education Health care
Whether projects or programs undertaken in local area or other other other other
Name of state or union territory where projects or programs
Uttar Pradesh Himachal Pradesh All India
was undertaken
Gautam Budh
Name of district where projects or programs was undertaken Nagar
Kamli, Parwanoo All India
Budget amount outlay project or program wise 3.5 0 0

Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 30,00,000 42,000 53,624
Overheads on projects or programs 0 0 0
Total amount spent on projects or programs 30,00,000 42,000 53,624
Cumulative expenditure upto reporting period 30,00,000 30,42,000 30,95,624
Expenditure on administrative overheads 0 0 0
Directly by Directly by
Mode of amount spent company company
Directly by company
Disclosure of net profits for last three financial years [Table] ..(1)
Financial year 1 Financial year 2 Financial year 3
Net profits for last three financial years [Axis]
[Member] [Member] [Member]
01/04/2020 01/04/2020 01/04/2020
to to to
31/03/2021 31/03/2021 31/03/2021
Disclosure of net profits for last three financial years [Abstract]
Disclosure of net profits for last three financial years [LineItems]
Description of financial year 2019-20 2018-19 2017-18
Profit before tax of financial year 30,95,23,827 15,94,13,426 1,41,44,923
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
30,97,57,598 15,94,13,426 1,55,38,330
of Companies (CSR Policy) Rules, 2014
110

01/04/2020
to
31/03/2021
Disclosure of corporate social responsibility explanatory [TextBlock] [See below]
Whether provisions of corporate social responsibility are applicable on
Yes
company
Disclosure of composition of CSR committee [TextBlock] [See below]
Whether company has written CSR policy Yes
Details CSR policy [TextBlock] [See below]
Average net profit for last three financial years 16,15,69,784.67
Prescribed CSR expenditure 32,31,395.69
Amount CSR to be spent for financial year 33,24,751
Amount CSR spent for financial year 30,95,624
Amount spent in local area 30,95,624
Amount unspent CSR 2,29,127
111
Disclosure of corporate social responsibility explanatory [Text Block]


(INR)
1 2 3 4 5 6 7 8

Sector in
covered
(budget)
project or
programs
wise

programs was
undertaken
Sansthanam Abhay
Daanam Trust for
Promoting 3.5
Healthcare Crores
Research Centre.

Nagar
Rent Paid for

Promoting
112
Education School
Location : Kamli,
Pradesh
Preventive
Healthcare
and Disaster
Management


Sd/- Sd/-
DIN:02178840 DIN- 02178860
Disclosure of composition of CSR committee [Text Block]

The composition of the Committee are as follows:
COMPOS ITION:
Sr. No. Name Designation
No meetings were held during the period under review.
113
Details CSR policy [Text Block]


(INR)
1 2 3 4 5 6 7 8

Sector in
covered
(budget)
project or
programs
wise

programs was
undertaken
Sansthanam Abhay
Daanam Trust for
Promoting 3.5
Healthcare Crores
Research Centre.

Nagar
Rent Paid for

Promoting
114
Education School
Location : Kamli,
Pradesh
Preventive
Healthcare
and Disaster
Management


Sd/- Sd/-
DIN:02178840 DIN- 02178860
115

Kapco International Limited: (400100) Disclosure of General Information About Company

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Kapco International Limited: (400100) Disclosure of General Information About Company

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KAPCO INTERNATIONAL LIMITED

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

[400100] Disclosure of general information about company

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

[400400] Disclosures - Directors report

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

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

Unless otherwise specified, all monetary values are in INR

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

2. To appoint Statutory Auditors of the Company and to fix their remuneration.

By order of the Board of Directors

year ended March 31, 2021.

Particulars As at 31.03.2021 As at 31.03.2020

Revenue from Operations 2,105,979,668 1,474,280,696

Other Income 20,180,178 26,737,684

Total Income 2,126,159,846 1,501,018,380

Less: Total Expenses 1,757,900,986 1,191,494,553

Profit Before Tax 368,258,860 309,523,827

Less: extraordinary items -- --

Less: Taxes 96,625,361 77,581,630

Profit After Tax 271,633,499 231,942,197

Net profit carried to Balance sheet 271,633,499 231,942,197

STATE OF AFFAIRS OF YOUR COMPANY:

NUMBER OF MEETINGS OF BOARD OF DIRECTORS

Dates of Board Meeting

Sr. Number of meetings your director is entitled to Number of meetings

No. Name of your Director attend attended

2 Varun Kapoor- (DIN:02178860) 4 4

Kewal Krishan Kapoor (DIN

DETAILS OF DIRECTORS AND KEY MANAGERIAL PERSONNEL:

Company has appointed the following persons as Independent Directors:

1. Mr. Varun Kapoor/ Mr. Sunil Kapoor

B. NOMINATION AND REMUNERATION COMMITTEE:

'Nomination and Remuneration Committee

1. Mr. Kewal Krishan Kapoor

C. STAKEHOLDERS RELATIONSHIP COMMITTEE:

D. CORPORATE SOCIAL RESPONSIBILITY COMMITTEE:

The composition of the Committee are as follows:

Sr. No. Name Designation

1. Mr. Sunil Kapoor Director/Member

2. Mr. Varun Kapoor Director/Member

3. Mr. Deepak Khanna Independent Director/Member

No meetings were held during the period under review.

c) Foreign Exchange Earnings and Outgo

Particulars 2020 21 2019 20

Export Sales (CIF Value) 281,570,511 345,811,411

Directors Foreign Travelling 215,328 5,038,767

DIRECTORS RESPONSIBILITY STATEMENT:

By order of the Board of Directors

2. Composition of the CSR Committee:

Sr.No. Name Designation

1. Mr. Sunil Kapoor Director/Member

2. Mr. Varun Kapoor Director/Member

3. Mr. Deepak Khanna Independent Director/Member

Amount spent on the Cumulative Amount

(2) Specify the state and

Location : Gautam Budh

Rent Paid for

4. * Details of the Implementing Agencies: As mentioned above.

By order of the Board of Directors

Form No. AOC-2