0 LTD. HEET tn thousands) o Particulars berate 31.03.2022 31603.2021 L z z a ofa T [EOUITY AND LIABILITIES \Sharcholders’ funds (a) Share capital 2 4300.00) 300.0 (b) Reserves and susplie 3 1938.46 19759.58| 2363846 23059.54) 2|Non-current labilifes (a) Long-term borrowings 4 1902.09} 1902.02] (b) Deferred tx tiebilities (Net) 5 240.42] 251.39} 24nd 534i 3 Current tabitities (a) Trade payzbles ‘ 7133.29] 4266.64 (@) Other Current Liabilities * 60,00) 0.00 7193.29) 4426.68) ‘TOrAL| sara Bea IL, |ASSETS . -urvent wats J}(a) Property, Plant & Equipments and Inangibe asics @) fopaiy, Pw kEquipmmes| | 461921 (i) Intangible assets: & 462.20| {iy Capital Work-in- Props > |_ mass] aa e310 49 2 {Current assets Kia) Inventory w -38,02| 79.09] l(b) Trade receivables ot 20120.26) 1683188) \id) Cosh and cash equivalents R 504507] 3863.93] l(c) Short-term loans and advances: 3 1987.25} 1314.38) "| 2150.60 099.19 TOTAL yr 20) cts o Balance Shot Statement orProfs Low Ai 140 FORSH VRE & CO. FOR THE PROFESSIONAL COURIERS PVT.LTD, CHARTERED ACCOUNTANTS QD san won ke. H.WENKATA SUBRAMANIAN AHAMED MEERAN 00! PARTNER MANAGING DIRECTOR DIRECTOR-FIM MEMBERSHIP NO:039952 ~ DIN 00094209 DIN 056429) FRN NO:1S674W TH Uppy: 2203p9s2aToIMes1a1 ae a ESSIONAL COURIERS PVT. LTD PLACH: THANE #; 1203/4, 12th Foot, BhumirajCostarca, DATED -07.09.32 Plot No.1.8 2, Sector -18, San, Mavi tums 40784 na0 tan CIN No. Usgggayr HSS37PT COMINfn howeande) sam £06.11 2,09 30.98 405s.) 6.89 932.52 1739.12 S0g.2021 2236376) 1442.54) 336.98) 34937] 02 433) ina] sia ta} a8 92 + pomsuvRK aco. ACCOUNTANTS wane HVENKATASUBIAMANIAN. PARTHER MEMBERSHIP N0-019952 RN NO:1 15674 [UDIN: 20}0082ATGTMES 121 PLACE THANE DATED: 0708-22 POR THE PROFESSIONAL COURIERS PYTETD, =, ;AMED MEERAN MANAGING DIRECTOR DIN 90094209 THE PROFESSIONAL COURIERS PVT. LTD. Regd. Office: 1203/A, 12th Floor, Bhumirs) Costariea, Plot No. 16 2, Sector -18,Sanpada, Navi Mumbai 606 705. Tel. Wo. 022- 27813308. CIN No. USSO99MH 1867PTCD4530“The financial statements are prepared under the historical cost coventian on an sccrual basis of ascounting in socordence wits the Generally Accepted Accounting Principles, Accounting Sinsdards as prescribed by Companies (Accounting ‘Stusdards) Rules,2000, the provision af the Companics Aet201 3 to dhe extoms noxifled}, the Companies ei2013 (Lo the extent applicable, and! the relevant provisions thereof (6) Revenue Recognition 1, Revesue from service transtctans is recognized as soon as the service it performed and itis reasonable 10 expect ultimate calleetion ofthe Rewer, 2. In case itis detormised on the basis of various faetors that the Viabliies for risk elated Yo monperformance is not significant ot the tke of banding over containers 0 the exter he Company may consider the performance as substantnlly complete and aceosdingly recogrie the reverue a the titte of handing over the comtamer to he carir. 3. Revenue is recognized on complation of contract method (eo) Tamgible sssets ‘Tangible assets are stated at cost leas acoumolated depreciation and oct of impairment, if-any. Preaperative expeatos including rid run expenses (net of revenue) are capitalized. Borrowing costs Guting ths period of consirvetion is added 1 the cost of eligible tangible aocets. (d) [ntungible Assets Intangible assets wre stated ot cost less accumulated depreciation and net of impuerent. @ Asamortization on leasehold land is insignificant, amortization is not provided for. GG) In case of other fixed assets depreciation hus been provided on wrinen down values at the rates specified in Part C of Sehedule (11) tothe Companies Act, 201.8, 0) losin ived aascls are reviewed for impairment wltenever events or changes in circumstances indicate thar heir carrying ‘amount may not be recovernble. ‘Am impairment loss ix recognized in the Statement of Profit and Loss if the carrying amount of an asset exceeds its recoverable amount, (g) laventoriee: NA (h) Employee Beneftir {0) All employee benefits payable wholly within twelve months of rendering the service ate classifies shox? term ‘employee Benefits. Benefits cuck as ealaries, wages, eantract labor chirges-and short term commpensated absences are recognized in the period in which the employee! contractual labor renders the relat service. {b) Contribations tothe Providest Fund and Superannuation Funds are madein accordance with the rules of the Funds, (0) Deferred Tax Deferred tax is accounted for by computing the tax effeet-of timing differences which arise during the pexiod and reversed in subsequent periods (i) Aecouming for Taxes on Lacome: ‘Provision for Income Tax (Current tax) ia determined on the basis of the estimated taaable insme and amount to be pal ‘0 the ux authorities in accordance with the provisions of Insome Tan Act, 1961 Raga tho. 4 sierew jE]sore SHARE CAPITAL. (DESCRIPTION jdbc |50100 Equity Shares of 100 anck |Innweal Subscribe & Pula 4380044 9600) Equity Sharesof 1U0cech 4300] 4300] sito) 30a Tat b Ba Soa sean Isr ‘Name of Sharehuleer Woof Saree Wacet Shares Seocnotng | SST os ectetng 1 cas ee as Tas AGRA PARAYEL MATEO a Taste] a3 3 DOMEN CHACKALAYI: CHACKD a3 ire a &TrvowaS one a3 aaa a Shain goon a3 taza] a3 + SoReaa arRATIOOE a aan — ai + Wabi SNATH ai Tae —— ai E as ani ans] ‘Statement showine sarticubirs of promoture hetiines, RNC oe of Sharcbalder nad t a0 TOUMEN CHACKALAYIL CHACED. a Tas) r sus sl HFS] i TER Tat) ‘The een, owen relting io each cheno sry cant ead the austen Viti a etn ‘beraf are consid inthe Mermarandim ard Aste of Asaceiaton of tae Commacw. The ariacole eh area fellows ‘AL Bouly Shares off. 10D! each ‘The Commun hun ane aes of sure capital rae Eau Snes having a ace value of Rs. |0/-er share Uleresoeet af every fase Share whether fll ed er arty ane) vat risk le i he cxme cron a he ‘ape mid uo ea seh Eni Share Beast be tl aid Un ced case of Ue Cees “The vend prapoeed by the Bound af Cureton subset i ts ineeoval fe shareholders i theersure Annual General Metin excel sneaes of stern dls rte sent ef Houston the shoals of Eauirv Shares ar elise wo receive the freaining arcs of the Comma stay bun of a pefeeetil aaa. n poten thse shavshelnessae tssi.26 25839 NON-CUINNIT LiamL iors NOTES B ‘LONG TERM BORROWINGS Sait [SECURED LOAN rem Dire ses ssx2eal From Ssarcblers anos nl Teal a= a makNoms ‘CALCULATION OF DEFERRED TAX LIABILITY Deferred tay ability carried forward 231.9] NOTES ‘TRADEPAVAMLES DESCRIPTION ae aNOUNT | —ANOUNT Santry Cry 21643 eo crete ur Lapeses o766 [Cissed ar under SME: -enpuied 00 on [orecioe estan I yes Uediepund 7133.29 06568 713338 es ‘NOTED ‘OUME CURRENT LIABILITIES pecunoy ‘suusamz | sister awouNT_| AMOUNT [Tras Despont 0.00) 000) Tea a] Ta‘THE PROFESSIONAL COURIER PVT.LTD, = Exe re ‘rene los ees fem, pasar [aco Jer ro Last vas Jorrce cwuses carne] 00] caal eavosa] sears} exes] aemn.re] ctsoa] esa. Jorrce scxctees: siz.0] 0.00] oan} size) sos] ous] nod azo] era frucucrune armours ovr] vo] cml aoarne) — amazs] rust] arr] aaa] sa} owners eceze] eas] anal 4007 si275] somas] -exnse] —oes.oe Jeermoca msrnitanion | 25325 oon] ao] aesas) —asz.0s} sas] mse] © unas} a0n.a} TS Bevan fe rrsoyepute © EAPITAL WORK Ih PROGRESS PRBIECT UNCER PROGRESS ‘CURRY EAR. ‘PREVIOUS YEARINVENTORY. Sia: aaa DESCRIPTION a CLOSING SIOGK OF HNISHED GOODS [tse 3058] 92] awvaans: 243] 978 Toa ——— ‘NOTE TRADE RECEIVABLES DESCRIPTION ara a [aMounr | amount. [insisputes, Conddered Govd ILee than ss mouths 423680 4 (Six mont to Ona yeu -undtaputsd eatsred good 222809 sna.) (ee year tm 40 seats - unig! considered wd 250509 iste. [Tmo yanrto thee years unbispuied cxosidened pod as272 sites [Thee years and above -undispuied secured go ‘S01s.al 4536. [Tce years ad above - undispuied considered doubt 41539] 2459.09 [Thee year hel stove - snipe soniered bad 24594 on} 2257976 ‘eit tl [oat Bou! bas writen 245949 0a l ota eras NOTELa Parilesars aon | —ayeg0a7 ‘aMouNT | aMounT ae Accrund Interest On Fixed Depot 6579 sil jst INPUT CREDIT 21099) a) ere Tax Refund Reeetenie 16. ss.) [tepid Expense 2433 9] [toma Saf? ti} 1.09} liner Caran ee 1.84) ie Tei 757 23 TaParicars Suns Hales Rear To Taal 7 aCHANGES IN INVENTORY ine 31.03.2022 | 31.03.2021 (Opeing Steck Less: Closing Stock of finished woods 38.02 73.00] Tonk EIED) 19573] NOTE 18 EMPLOYEES BENEFIT EXPENSES Pca 31.03.2022 | 31.03.2021 ‘Amount | Amount (Gj Salaries and incemives 2o6aif 3028.97) 116.77 23.05) 93.70 72.00) (iw) Directors Renuineration 1800.00 60100) ‘Total 405687| 3724.02] NOTEI9 EINANCE COST. ies 31432022 | 31.93.20201NOTED | QUMER EXPENSES (Particulars AE SP Sees: aT x 29 7637] eset i 30.00 1.95] (ROC Foxe 28.06 ag] "Telegbone-& Mabie 30.49 2] Teva 65. Toe] Pease te Autre 35s. 200.00 ised ests Baa Ba lecciy Exponen 116.36] 737] [Prning & Sisionssy 32.07 726.88 ‘Cour fee Mang pers = Ta6.6) 3178 ka Be de Tene 22.0 39.40] [neery Carpe 31.46 0.0] ele Maes Charen — 7a as [Sova Mais Servet & Branding [an 72920 Fe Usps Cre Sr0i.7¢] Hs 00 Peston pl ase 34.00) 353.55) ne mis pe 300] 0.00 [Trade Mae: Exe Sone re Sit No Partieatars 1 [adie fas 220 20000) 1 [Inconse Taxation Marrs 35.0 0.09 3 esr Mates 30.00 7010 Taial 335.00 90.00)In the opinion of the Board, the current assets, loans and advances are not less than the value stated, if realized in the ordinary course of business. The provision for all known liabilities is edequate and not in ‘excess of the amount reasonably necessary, NOTE23 It was not possible for the Company to obtain confirmation of balances from debtors, creditors and advances to suppliers and trade deposits, In view of this, the balance of debtors, creditors, advances and trade deposits as on 31" March, 2022 a8 appearing in the books have been certified as correct by the Directors and accepted as such by the Auditors. 10’ MIC! List ofamount due to suppliers falling under Micro and Small Enterprises has not been compiled, henee it iS not possible to determine the amount! duc and interest thereon as required by the Interest in delayed payments to “The Micro, Small and Medium Enterprises Development Act, 2006". The amount of interest if any is not expected to be material, NOTE 25 Eamings per share: Eaming per Equity Share (Basic / Diluted) is arrived at based on Profit after tax divided by weighted average number of equity shares as under : Earnings per share Yearended Year ended 34.03.2022 31.03.2021 ‘Nat profit efter Tax as por Profit and Loss 573882 258387 ‘Number of shares 43000 #3000 Face Value per share Rs 100 Rs 100 Basic earnings per share 13.46 601 Diluted carnings per share 13.46 601 NOTE 26 Previous year’s figures have been regrouped and rearranged wherever necessery, to confirm the current year’s classification. Paise has heen rounded off to the nearest Rupee. “ie ss‘There are no proceedings initiated or are pending against the company for holding any benamsi property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and rules made there under, ‘NOTE 29: Disclosure on willful defaulter to any Banks / For any other lender, ‘The Company is not declared as wilful defaulter by any bank or financial Institution or other lenders. Company is not having any immovable property as of now and there is no property held in any other person name. ‘NOTE 31: Disclosure on revaluation of Property, Plant and Equipment if any ‘There is no revaluation of assets during this Financial Year NOTE 32: ‘The Company did not trade or invest in Crypto Currcney or virtual cumency during the financial year, Hence, disclosures relating to it are not applicable. ‘There no transaction which is not recorded in the book oFaccounts but shown for the purpase af Income Tax. As per the management report the ex-directors did not share the registered email and mobile. Because of this IT returns are pending and the matter isin the Court. NOTE 34: of not han i anies under Section 248 of Companies Act 2013. ‘The Company did not have any tansactions with Companies struck off under Section 248 of Companies Act, 2013 considering the information available with the Company, NOTE 35: ilizati wremium for any i] ic for the benefit of any third parties, ‘There ‘is no such transection is held in the Financial Year. There is no Scheme of Arrangements spproved by the Competent Authority in ierms of sections 230 to 237 of the Companies Act, 2013 during the year.‘The Company is in compliance with the number of layers prescribed under clause {87} of section 2 of the Act read with Companies (Restriction on number of Layers) Rules, 2017 for the year under consideration. Itis not applicable in this Financial Year. Signature to Note 1-40 For SHVRK & Co. For The Professional Couriers Privaty imited Chartered Accountants Fi ‘No: 1156780 Ngai we ed Metin fen Chacko ‘Managing Director Director - Finance: noe = THE PROFESSIONAL COURIERS PVT. LTD, MEMBERSHIP NO: 039952 Regd. Office: 1203/4, 12th Floor, Bhumira| Costaria, UDIN NO: 22039952ATGIMPS121 Flot No. 182, Sectat- 18, Sanpada PLACE: THANE. avi Mumbal 400-705. Tel. No.022-27813309, DATE: 07.09.22 GIN No, Usoggamit1987PTC044530ANNENXURE A - ANNEXURE TO NOTE NO. 27 ON RATIO ANALYSIS For year Ended For year Ended INCREASE/ RaTios: 3203-2022 31-03-2021 DECREASE ‘Current Ratio 3.78 522 28% Debt Equity Ratio 0.08 0.08 “ti ‘Debt Service Coverage Ratio 86.09 80.87 43% Return on Equity Ratio 245 az 119% Inventory Turnover Ratio NA NA NA “Trade Receivables Tumover Ratio 325.47 425.38 23% ‘Trade Payables Turnover Ratio 320.22 12030 O% Net Capital Turnover Ratio 0.95 53 52% ‘Net Profit ratio 203% 175% 42% Return on Capital Employed 6.73% 6.21% 8% Return on Investment 249% 142% 119%