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    Financial analysis of a leading Pharmaceutical hospital supply company in India

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    Akna-Standalone-Audit-report-and-Financials-2021

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    Financial analysis of a leading Pharmaceutical hospital supply company in India

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
    Flag for inappropriate content
    Download as pdf
    76 views30 pages

    Akna Standalone Audit Report and Financials 2021

    Uploaded by

    S P
    Financial analysis of a leading Pharmaceutical hospital supply company in India

    Copyright:

    © All Rights Reserved
    Download as PDF or read online from Scribd
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    Walker Chandiok &Co LLP Indapendent Autor Report othe Membors of Ana Meda! PrvteLimted opinion ena aust te eon dada eal sara of Aw Md ae Lin (me ‘SSapanyhanch Sones taste Sete tt Marchal te Snort Pestanaay, be Cah Flow sin rte youre did a 2 summary oe ae acs po a ier ‘tleary eran, Incr opin a the asf ur inert rd ccctg tte exertion en ste sre te Came, 2013 (At ba rare paps goer cera a afte Attain lo lt Caras Basi for Opinion Wo conduct au aut in scone wh th Standards an Aung spctod une Secton 110 of te aur rons ser ewe sands re har dacoted nha Rudo Responds ie ‘Rasa te Sonor Foard Samer Saumur repo We me sme’ te Coory ‘terance we Caan cso ye na of Caner smn ea (HAT) ogee ‘hth acl eer a ae auto our aut sano nda stents re the eviors ote At and he Ruse rand, ad we have hla ou er eel respects cr ta ees Co eee hal a or We Information thar than the Standalone Financial Statements and Auditors Rapa thereon ‘he Cammy Sa e's oar sitar Te er karin ned at ‘Shaston nel stearate star fear econ, ‘upton nh stanaone an statements dost oe ahrilermation an wed nat expos Walker Chandiok &Co LLP tn ometn wih cr ato the sts inal sma, respon read he othe mse ng lr i oe man aoe ‘The Dect Rpat snot mate lao th dla ef hi usr repo Weave ting pot inno. ‘he secargonyng tana nl sateen have be epyoved bye Caan Boar o ss, ‘The Canny Berd of Dress resource ratrs tedi Soctn 8A) ohe Acwh eapee {Rh aepartn tec salon alam that ge as oda Wow fe sel poston, noel foroancs and est low fhe Campary ‘Pete nn, cr he Resatng Standar posrbed Ur Sacton 189 the Ac ed wine 5 Conprns hex te, 2014 (a smn) The prey bo ek Paoane ot vs “iting toute an her eli, xoston an gestion of Serotec aloes was slets nd wate ate seni sn rue snd eh, ree a anton thal hl carro ft woo parting sec ‘Mitre sry ances the econ econo paraton td peseradon Sle‘ a ars Bt gen er von ne ee em el Ps, In grap he standdone fan saaars, management eapene fer asesng the Company's (trun e's gn cnc, aces bs appa mater rates agora crc an ane teen ne oat lr rape ears un Cg oc “hase Boat Bio ate ako respon for ors he Corp's anal rept eos ‘thi re ts rm malar same ane oto fer ao obo me an aur repo at ‘ce a adon Roose amruance ch iovel asuran, bl 2 quartet ee eotdancn wih lads on Atel aways Ste atl sare whe ot. saranda one cance ata etouly ore soe hey (eeidteosonaiy be eget to nce te scram docs of ues ten ofthe bass thee [Aspanet a suit n accord wih Sandon Aung we oxabe pofssonal iment ad maran ‘ronson sapsortauout nest Wea 1+ ety an sesh aks ai stent ole slsndalnn nari sates, ee 6 (encour cesun oi petam aut rosfresrnpenave olen ak ndtian aa entenen thats sce se sppopintnoprse bs fo et pan. The i fo cng mel ‘tomer renng en Far are eng en ae a a ey cca + Soest arte aes ee ee Sele anscare cetetiee eas conatoes Sa aroan en see + Erste he sponte of acauning glee used ele roesonblenes of acxuningetates Enlltd dies mage araponon Walker Chandiok &CoLLP + Cenc enh enrprnenessofmanagament ute fhe ging orca ba of cong on [Scie wl ences cblsnes unter amolraluncatamty esto certs cana ‘Sora cots nat ono Sogn sly conoos« go orca coche ‘fatter comatose se aa oor stan rou utr rope te roled SEARS hn Sandner seman son caches ave ado, to ody cur eee reasons to une on sul eens cana yp she dl a eur epe. "etre ans yc Conpany cone cio ta oe + Exaile he ovr pesraton, srucie and conat fh andl fan ate, mong ‘po ieSanrc nant te sandone anal tomas reposrt the nding oneaen Senn amare schawer ar peerston 10. weconmuical wit too had wth govern ear, aang mates te pln sep nd gat ie som and arent ut dogs ding ony act Sehsonee 8 ra col hal we Woy dng au Report on thar Legs and Regulatory Raguiemants ‘axel on or aud, we fe tat he roses of Secon 197 road wh Schadla Vo he Act re nt lca ons Company sn te Cn # spe company os nes unde Scan 271 he Hearn. reporng sar Seton 11) oleate argues ye Comparisons pat}, 2016 (e Ode eu by ho Cont Govan Shacks Sedans oth Ac wa ge the Araense astra on mates seid Inpuagaynes and ale Out Eater nna |S to et ed nh nt 2) esata el emanate wih oe bf ot nt wnt nat i,t la gabon hy Caro a 8 ©) te stone Snes stems dest wh by ha opr are ements books fk 1) hour option, the fais stanton fart slatamerts comply wih Ue Aczoing Standards ae ar he tn tb Cope a 6) onitm paso tne winaneoresenisins sv mths Greco an iahn on recor byte Bard ot ‘ecb, nen ofthe dacs dequniiad aro 1 tach 2027 fom beng appointed asa dracon terns of Sto 14} he es 1) we hove shoes honed naa contoe wah ference wo ani aera lhe Conga [TSF Seca 5! oaton win ur atch tance nal Son he Conga {tt yor ene ont de ond aur opt abd 24 Aus 221 ae par more Meese ‘Seneiedorn:e ) i resol the te ates be a in fe flr’ apt reach wh Rule 1 fe oop we es, (as amenaeah au open nate est ‘ued thn epson hn tue 1 pony hy pn ar cw ats Walker Chandiok &Co LLP | te Company de at ave any ng cata nding rte cna fr which he wee ‘mtr oesomaionta oa 1 ar 202 1. there ereno amount hich ware equa be ransfeedt te vost Edveaton an Pron Find ys Carry dteg ts yor ened ST Mach 200%; and ithe dose romans to henge = wel 9 dans in spe bank nates ware ‘pues to prea Noveor a ot betemter 20 wehare teeth "inlacre taraalsstamate Hono oping under nz cts eo For WalkaeChaniok & CLL Walker Chandiok &CoLLP {nites on tha standtonetitancll statements for tho yar ended 3¢ Mah 2021 asd on th uit proces pertomo for the pupae of opr 2 ue anda vw on he alee Fn atrart tte Conor ark io conan fe nfraion kd expan gon (realtor el shred by ue tere cor af au ote Dest ‘rine areal wo eat at (0 (a1 Te Company as minted proper recor showing fil paris, nig quanitaive ‘Stas ondekinon ued ast (0) The Company hs pun program of physical vriieain ot sed ase under hich fhe tr ise ena ar alo wo or nw eon, (Sin he pega ceri eset were verb dg eyo and no atrial crepes Aiee nofeed on suchvotcton {61 The Company ds nt hol ary eva propo (ihe nae ed assets), Acoxtny, Toronto ture 9e) the et tent ope. © Ineur pion, he management has conacted ysl ein of imeroy at rasonble (awl cng the et nd no ator! Scrpones bewean physi! inven ond beak ‘Start wer otendsn pry vomaaion. (2) Te Cry tard ceed a cannon ete mes (0 ner pion ta ncn fort i asa tpn tea (b) the sched ct payment of pip! on peymant of inert nas ben tiated wherein {Re pa sett re apoyac on danand and sine he apoyo set Tans a wea Boctitmued near opnan, repayment of he ppl saunter ana Ne toca noes fel (6) ere no overdo amu in espe of loans grand 16 such companies, fms, LLP of sho pas Oe ta tar Tac pty gan hs acre ny nae ‘Shred Saco 185 nd Secon 8 fh At espa secur. Warton, te Senpany wnt any depots win We nenig af Scion 73 © Wee Ree: Compares (pcrontance of Dept) Res, 2014 for amended). ‘Rated ine lon fuse a) ote Oa ae fe appa (1) Tye Cental Govrnnen has opted maintenance of ost roars ude usa (1) of Boulet fab ofthe A mvezptt of Companys peau Aczoanpy, he powsons of ase Sl the Orr re ot peat (02a) The Company genera regu deposiingunlsputed sauloy dues ince povifent Trescambar Se neuronn, cameron. goa an serena, alain, sve tx ly es iyo eon rt sy oa roeingaeyor-nd ir © pio’ of more than abe mons fo the ae ey Dacame Walker Chandiok &CoLLP (0) Ther a0 esa a w ” eo a ay om oo tione at ot of omen, 99 ay {Tere ln ake seta alive otbeon Spud th espe Th ampuy hos no de apn of neo browns ry an ton Sorouings pay lo govermet. econ tn py sn ina i i Secs reas mores SoS No rudy te omy ara te Company by tls ex enloyesas ben nated opt ‘hung te pelo ones ou at “Te rvs of econ 187 of he Ald wth Studle Vt tha At ok apletette ‘Canpany soca ha Canpany ot apse carey dln under Seen 271) ow AL ‘esragy. pene Soe) fe rr sa na eps. In cur epinon the Conpary is nota NaN Canny. Asan, rovers of ase i ot xr a eos " Incr epi, a wncscton wih he ts prt ar in coplance wih Secon 188 of 0A, (SS Sica rete sts hve ban coed ne inate nc semen, eicgePaiy ts alate exeuntgstontae Fuser nour opnon he Company ert oqo {Scant mt comets une’ Secon 17 tA ‘ung th ya, th cxpny hae mate nal plement of Campa Comrie reference ‘Shore nea ese ns epan th Company es coped wih De regener ‘Sion 4 aft Aa os Riles rae tendo atm op, he et 0a ‘ove bap the pes owe tw une eres, ough srs Reds wch ware ok ‘ouured fr rmedat ian have eon spaced bq cmon ae ot Sen. Bug yo omy nas poet tn pnt oon ha cans comeced wt fea ceed nie Sacon Tt he At Thy conan oir nS 1A he Ree at a candice a cau? uraon Np CO,OFANSOODTS Walker Chandiok &Co LLP {inancntsttementa under Cause () of Subsonction 3 of Sation 143 ofthe Companies Act, 2043 (i na in cerundion wih ou aut he sano tne eaaments ffi Modal Pal Ln (te i ote yt ade t Mac 301, have sated etre roe cas esponsbiies of Manage fr ermal Final Contols ‘The Company’ Boar f Dede rapes orang and wanting nr rans ots ‘ees col omc eens thane ines eaten ye ‘ESSfony colin ho eal sompanents eras ora ate nthe Guana Nata ory A ‘rol Ponca nove Prone Regain (Be Gusset sued tertile of Coed ‘Renate ns (te ease repeat thedoug eglsretton saan of ‘Swot rel aes ht wen oper eer aut De rey a efi ane a convrf tna aura Cornyn eon fea he EST reparation la rani arate, a rod oa Al ‘ustors Respansalty fr te Aust of he Intra! Finance Control wth Reference to Fianeat ‘ar etpnsiy to eres pion he Compan ita anda wih fence ara ‘Stan tnd eh ct sit We one our ua hace wh he Sandan Ang sed ei pressed se aston 1} te Act Ow eet seat oan aot ra ar! esd ites otis sn Ganon Nts end ta AL Toon Sods Ste Guanes We our atmo como a sea enter dpa at 2 (ur austnveves yerteming oct o bins enon mute age oe roa rant ‘Sh rectal sooner an pea econo, Ou at hal ha ‘Sal wih referee mea sateen neues sng on undroandng of sich sa haa ‘Shick, stesing tears suri weaker nm acta roan he den a operwng ‘Sleds of hurl contd hand one ates ik hm pocautn sete pardon fe crs [SSemcachetding im somes’ te kestrel mettre the ronal Soros wheat ‘ito or ote We bets tau nce we Roe nin sn nd opp to oie hs ocr ean fea Finan Control with Reference to Financial Statements ‘camps eral nani contls wh free oan statements aproces ened to roe ‘Resort Serone garng tw esbltyo ansalropatng ed to propre anal stents {Grouuns pure seinen wm gona acid Soonrng pees compan ‘Salant ih eferenests rar ster nls hve po ard prods a 1) peta (emcrictans foc ta ress Goa, ners ané Tay foe arses id Seer pet eprae ot rane cstemerta acorsnen wit genray ceed oxo fren sl at ner errs te coer a ia Ye i stay ah pevren ay Soese araoad et tn corpses te Walker Chandiok &CoLLP. Inherent Lintton of neal Final Convo wth Reference to Financ Statements ‘S pomonyol couse apes avo cont rer mainan ori ee at taut nay ofan and et ee Ao, jens any even tera ancl crs Irene cd aero eons nat atte a ena th er reine pacers pssaiataycostoa nmr maine sence opinion 8. incu spin, Company hm at tr espace {Sarl ere area rer swt ei ‘Sct comport a tated nte Canc Nee ya CA ‘Standalone Financial Statenents and Independent Autor’ Report ‘Akna Medical Private Limited 31 March 2021 Contents Sond Ealace Shae ‘Stndone Sateen of Prot nL Aezunt Summary of irean acai ples an ote eroleratry ston {itv sr ty ee —_—~ Eetene # Ss ‘fal cg eon enenece . ame asm ‘ — rt [Sa a B amis sates M ‘er ea To aoe " usin sms hat & sai ee Say fining ts te iy 238 ee be eye So Best Shape ‘hte Sean oe — ‘hg ee ck ek a ‘ers sary ‘ein ene x ‘ope ‘me Seer en pee S ‘wn ‘mn Las pc pid oman ‘ede am tone Sa, ee "a Shae PS “ mon) oun Se me ei Venter " on uma Ieee ao Say Sime “4 aa ogee ten wil ahs acer ea ae eae one a tow paw im nn woos or Seiactes aie wan ma mais. ass Eecenae ses = me is eects is ——oni * fates eee Ss sana susan Irom uns Sans eo at, ie Sek au eae Sat a pean > nee Soiecae | eas eee es ma in apne Sera se ‘any tei ptm ergo int yo 8 Ml ‘Moen ero 1 tgs ne ite Line Cap et sa sn Te Cogs ee se es in Sep i dso 2 Summary tien pts (0) Bf prti e nes ar tnt Gti Conpay he pe! sae ceo nk med Fe eet wb en dt Cn Un or he a Coe Teesside ree ue mal a a ‘Stone ene sed eo a al emi st Pei en ane tg 4398 3 €0ab mt BESTT Tin heh be Cen her Cnn x mee wf eye eee a a ple oe spel 0 He ang sth eps ptt cay phe ears Sm ae i re rat a Son cs hp APY nl i inthe, reer Cnn sl dg cape mem ae ence ten te n'ont a nt SEAN feet Cc ly nso re eg Compa SENSE UMA Ss cms ts sn (esos Neu na lone i ny ih geal sig ih pt SL gy mast sg af eae mane a ‘SEERA SET Fa lin re cna eons cpm ange See ee dts rns ws sence aan i ti alten he so se ee a a ee lst fee sewer ee (6 Renae gon ene hs ait es il i we Cam ec "iS tgp ep cs mone not am af spe we in ad enc ai of 0 ep IQESR SLE se essay en nec gin nea ee aii hep (1 persue (0 Popa met Dern prec il ean aefrdengcteat pcm Siete nginn din pin te tenet ts hn hae ‘gti ome eng ered Scat ig nny me nl ein on i api SSE Sn aries ws pura te ag oe EN UNic Tatianna te tepuracnpon ewes Somes chance ‘ncn ed hp ti eo mine it eid te peti Kotte man wal tes wert | Toa fn snes ge the eet a he me 1 MeRapaut yen cg ‘ig bem pan ms at ard in eerie eich la ncn cise i ep ‘SSRECINISE IS tee ce pntldcpnc heel spc a (6 Dope nt ion Debra aren ities ih ure sash he Copia ‘ee a os ame pain tet Setdeiin sc id in he Win Das be ea DY ae ht il om Me Te ‘pets smc eam sed tachi pT i cn epg ying he cp cacy mit he (et ec ttm al an SET eet et i ie sip i el ey SSOETSESIPRCAE Sli espn nem ata (iment ne “mre - 2 semen acing i Ct) tnt nay ha i {Tarn nae Set he sb hi sna sd nen obs he cee met aan ee ce meee ne oem can a 0 pce Toe cia a ican Pan 38 Te lee sno ns ot aera tcrp eget apathy ep Sot nto iid pl ng in, Te ey iin a ‘Seats bd tpi SEIS eit ena nna cents tl por gabe cone te oe npn a esi eis ng a one ne ge etna cjnetir se om itr it eg i on pi oe Seta pty eer ome pag ee Pe TEC ue tsi i i le tal i in fe la, i ‘Foti cfr meant gn Pa ety ing et pa she SSRSTTE SAR Tipps my sep ( Tacson name ‘eta ins whe be 8 aa os ei i aon SSS STIG cnn mc ter tor ‘se gw chal ie og i i gr Retires ta ee ss ae ae a tie ‘Se en md occ nr aon nmr ‘Spm sch eae ee (1h pert ei it) {Ate er sre | 2 sry fin ong pin Cn) oem we te Cg pt in of pt pa i iMaknkipmnrtnanst npn mates ‘tc aon epee Te a el ach nig eal tl oe on emmys gn tw fm oe in lc cn iy em ASRNEWGE wll ary cee nye pe pa SEHUEUT WNT de marcas vt me to sg 8 ot “Su messy gts 0 Cah open tt ta compris of cr a han alin Pd a em eee — _ one is cahatth iene reer ecre esa ‘Tectme we memento ctr ef ec fron et ele uo hg ‘a of cme oe en ig a al Sl pl li ‘tna nt pan a tn pe i foe coeceectln wie ‘Coun aly ae ach ore mang ae ms eyo ee enn = pn yao (0) Deming ct ~ SI nea ey iti emg ings cil ae of Sees patnep wi amet of spoon woman ae brs ed Se elaoet ton (9 rec tet le we site of pe a hon ee aan ccs ote canny rac en tr 0) be SMEG Rene gyn ote stn ced (0 pt ei i) N ¥Yy | SCA Rasy Sein oc pis te expan ination te yea ek 3 nh = eto copia ; sen Seacoast mona) ap — ssa — ar othe et Lam nme gma a Cmetrestrsce ttn ame ya Reconciliation of ha a crs Sse vos mp a Aah ste eso ‘ua Morac Ee aa as: as conta teh oR “cnc m9 (acter (oa, Sant Risccmactegmiget tere - San at sc ‘cet mio 20 ‘ieee eer =r er —— (9 ges ponent Baty Stereo The Coan a gi bing pr ie ope ce Hh a hg sie acca te a pt nna eco eye eee ‘egret oa eG sew sin a oh Papin encopresis ne tn omar ene Sa ACCC A ech tn Conon. 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