BALANCE SHEET AY 2022-23 (FY 2021-22)

Name SHRI BHAGWATIAGRO INDUSTRIES PRIVATE LIMITED
E-56, Raj Plaza, Chhawn, lndore

' Stalus Privaie Lirnited Company
, Previous Year Year ended 31sl I\,4arch. 2022
- Assessment Year 2022-23
AAUC34615E
ITO-5(1), lndore
_ Date of lncorporation
21-03-2014
ctN u01 403r\,1P201 4PTC032572
Nature ol Bus ness Trad ng in Oiland Soya DOC
The assesse company continued to derive income from the same sources as that ofthe last year.
The books of account naintained are closed and audited. The Total lncome is Computed as under :
COMPUTATION OF TOTAL INCOME
INCOME FROM BUSINESS
A) UNOER THE NORMAL PROVISIONS OF THE INCOME.TAX ACT.196I
Balance being Nel Protit as per Statement of Profit and Loss 6 19,52 626
'dd' lr:ladmtsstble beino/llems consdered seoaralelv
Conlribution towards Corporate Social Responsibility (CSR) 2,11,000

Donation 47,O00
TDS & TCS Penalty 12,696
Depreciation 2234262 25,04,958
6 44,57 584
Add : Amount disallowed u/s 40a(ia) ofthe Act
Lricsplc!-et-M !9!Qe!!!ded
As per Schedule-D annexed in Form No. 3CD ofthe Audit Report 36 30,000
6,80,87,584
Add Amounl dqallowable u/s 43BoftheAct
Professional-Tax 2,500
6,80,90,084
.- Jss : p,e.ple!tatj9!_a!lgya-b,le UIllCLl!!9me-Tax Rutes. 1962
As per annexed slalemenl 23 20,133 Rs. 6,57,69,951
TOTAL INCOME AS PER PROVISIONS OF SECTION 115BAA OF THE ACT Rs.6,57,69,951
OETAILS OF TAX.PAID
MIlletS-11sBM ofthe lncome TaxAct 19611
Tax Payable on Returnedlncome @22o/a Rs. '1,44,69,389
Add : Surcharge on above @ 7% Rs.'10,12,857
Rs 1,54,82,246
Add : Healih and Education Cess @ 4olo Rs.6'19,290
Rs.1,61,01,536
F3r SnrlBhagw.tr Agro l.ldustnes P

Less : TDS [As per list enclosed] 3,47,542
TCS lAs per list enclosedl 1,12,28,560 Rs.1,15,76,102
Rs.45,25,434
. Less : Paid u/s. 2'10 (As per details enclosed) Rs.15,00,000
Rs.30,25,434
,- Add lnterest u/s 2348 3,32,793
lnterest u/s 234C '1,03,'170 Rs 4,35,963
Rs. 34,61,397
Add r Round off u/s 2888 of lhe Acl Rs. 3
Rs. 34,61,400
Less:Padu/s. 140A.. . ............... (T/Renclosed)
==_T_1,:l_._._'
DETAILS OF DOCUMENTS ENCLOSEO
1 Computaton of Total Income

2 Statement show ng Depreciation allowable under lncome-Tax Rules, 1962.
3 Copy olAudit Report u/s 44AB ofthe lncome-Tax Acl, 1961.
-4 Copy ofAudited Ba ance Sheet and Stalement of Prolil and Loss along with Statutory Auditor's Report.
5 Copy of Goods and SeN ce Tax Challan of Rs.4,81,669/,
6 List of TDS/ TCS Ceriifcates and Advance lncome Tax Paid
7 Copy of TDS/ TCS Certficales
8 Advance lncome Tax Cha lans
9 Self Assessment Tax Challans
10
We trust that the above information would satisfy and facilitat€ lho assessment proceedings.
Yours faithfully
,, Strl Bh.gwrllrAgro lndusr Llnrllb.
(Direc!
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M/s. Anil Kamal Garg & Company
LG CHARTERED ACCOUNTANTS
'Kanatfripa,,97, Jaa'6Compound, tndore-452 001 (M p )
P hone 47 31 27 OO94O. 27 U3b4
FORM NO. 3 CA
I sEE RULE 6c(1)(a) ]
Audit Repofi under section 44AB ofthe Income-Tax Act, 1961,

in a case where the accounts ofthe business or profession
of a person have been audited under any other law
l. We report that the statutory audit of M/s. SHRI BHAGWATI AGRO

INDUSTRIES PRMTD LIMITED, IPAN-AAUC546l5E], E-56, Raj plaza,
Chhawni, Indore, was conducted by us in pursuance of the provisions of the
Companies Act, 2013 and we annex here to a copy of our Audit Report dated
05-0q-2022 along with a copy each of :-
(a) the Audited Statement of Profit and Loss for the period beginning from
01104/2021 to ending on 31/03/2022,
(b) the Audited Balance Sheet as at 3l st March,2022.. and,
(c) documents declared by the said Act to be part of, or annexed to, the
Statement ofProfit and Loss and Balance Sheet.
2. 'Ihe statement of particulars required to be fumished under section 44AB

is
annexed herewith in Form No. 3CD.
3. ln our opinion and to the best of our information and according to explanations
given to us, the particulars given in the said Form No. 3CD and Annexure thercto
are true and conect subject to QualiJications/ Obsenation as per Annexure e-l
attdched here,,tith.
For Anil Kamal Garg & Company
Chartered Accountants
ICAI Firm Registration No. : 004186C
Place : Indore
Dated : September 30th, 2022
Kumar Mehta)
Partner
embership No. : 418867
224LAa67 AXWCZY 36A4
]C\, M/s. Anil Kamal Garg & Company
CHARTERED ACCOUNTANTS
" Kanal rripa" , 97 , Jao'a Compound lndore- 452 OOl (M. p. )

Phone: 07 31. 27 00940. 27 04354
FORM NO. 3CD

lsee rule 6G(2)l
Statement of particulars required to be firrnished under section 44A B of the I ncome-tax Act. I 96 l
PART A
l. Name ofthe assessee SHRI BHAGWATI AGRO INDUSTRIES
PRIVATE LIMITED
2. Addrcss E-56. Raj Plaza, Chhawni, Indore
3. Permanent Account Number (PAN) AAUCS46I5E
4. Whether the assessee is liable to pay Yes, auditee is liable to pay Goods and
indirect tax like excise duty, service tax, Services. The auditee has been allotted
sales tax, goods and services tax. customs GSTIN-23AAUCS4615ElZB under
duty. etc. ifyes, please fumish the Goods and Service Tax Enactments.
registration number or GST number or
any other identification number allotted
for the same
5. Status Private Limited Company
6. Previous year From 01-04-2021 to 3t-03-2022
7. Assessment year 2022-23

8. lndicate the rclevant clause of section Clause (a) ofsection 44AB ofthe Income-
44AB under which the audit has been Tax Act, 1961
conducted
8a. Whether the assessee has opted for Yes, the assessee Inclined to Opt for
taxation under section 115BA/ lI5BAA/ ta{ation under Sec I I5BAA
1 I5BAB/1 15BAC/ I I5BAD?
PART B
9.(a) If firm or association of persons, Not Applicable
indicate names of pa(ners/ members and
their profit sharing ratios.
(b) If there is any change in the Not Applicable
partners or members or in their profit
sharing ratio since the last date of the
preceding year, the pa{iculars of such
change.
5
2
10.(a) Nature of business or profession. Trading in Oil and Soya DOC

{if more than one business or profession is
carried on during the previous year, naturc
ofevery business or profession).
(b) .lf there is any change in the nature of No Change Noticed
business or profession, the particulars of
such change.
ll.(a) Whether books of account.ue Not specifically prescribed

prescribed under section 44AA, ifyes, list
ofbooks so prescribed.
(b) I-ist of books of account maintained 1. Cash Book 2. Bank Book 3. Purchase
and the address at which the books of Register 4, Sales Register 5, Joumal
account are kept 6. Ledger 7. Stock Register
IAll books ofaccount g€nerated by Computer Systeml
(ln case books of account are maintained in a
computer system, mention the books of As informed to us, all books ofaccount are
account generated by such computer system. maintained and kept at Offices situated at
If the books of account are not kept at one 17, Vikrum Udhyog Nagat Palda, Indore.
location, please furnish the addresses of
locations along with the details of books of
accounts maintained at each location)
(c) List ofbooks ofaccount and natue of 1. CashBook 2. Bank Book 3. Purchase
relevant documents examined. Register 4. Sales Register 5. Joumal
6. Ledger 7. Stock Register 8. Bills
9. Vouchers 10. Bank Statements etc, All
records have been examined by us on test
check basis
12. Whcther the profit and loss account No

includcs any profits and gains assessable
on presumptive basis, if yes, indicate
thc amount and the relevant section
(44AD. 44AIi, 44Af, 44B, 448B, 44BBA.
zl4BBI), Chapter Xtl-G, First Schedule or
any other relevant section).
13.(a) Method ofaccounting employed in Mercantile System
the previous year.
(b) Whether there had been any change in We have not noticed any change in the
the method ol accounting emploled r is-i- method of accounting from the sama
vis the method employed in the employed in the immediately preceding
immediately preceding previous year. prevlous year.
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(c) If answer to (b) above is in the affirmative, give details of *"t cttang.,
effect thereof on the profit or loss:
-a tfre
Serial Particulars Increase in profit Decrease in profit

number (Rs) (Rs.)
----Not Applicable--
(d) Whether any adjustment is required to No
be made to the profits or loss for
complying with the provisiolls of income
computation and disclosue standards
notified under section 145 (2)
(e) Ifanswer to (d) above is in aflirmative, give details ofsucn aajustnre.nts
lncrease in proiit lJecrease in Net Effect

(Rs.) profit
(Rs.) (Rs.)
ICDS I Accounting Policies
ICDS II Valuation of Inventories
ICDS III Construction Contracts
ICDS IV Revenue Recognition
ICDS V Tangible Fixed Assets
Changes in Foreign Not Applicable
ICDS VI
Exchange Rates
ICDS VII Ciovernments Crants
ICDS VIII Securities
ICDS IX Borrowinp Costs
Provisions, Contingent
ICDS X Liabilities and contingent
assets
Toral
(l) Disclosure as per ICDS,
i) ICDS I Accounting Policies \
ii) ICDS II Valuation of Inventories
rr) ICDS III Construction Contracts
iu) ICDS IV Revenue Recognition
v) ]CDS V Tangible Fixed Assets As per Schedule "A" annexed
vi) ICDS VII Covernments Grants
vii) ICDS IX Borrowing Costs
viii) ICDS X
fi\
Provisions. Continaent
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Liabiliries and conlingen Assets
14.(a) Method of valuation of closing Inventories are valued at "Cost or Net

stock employed in the previous year. Realizable Value. whichever is lower".
(b) In case of deviation from the method of valuation prescdbed under section 1454,
and the effect thereofon the profit or loss, please fumish:
Paniculars lncrease in protll Decrease in profit

(Rs.) (Rs.)
-------As per Schedule "B" annexed-------
15. Give thc following particulars of the

capital assct converted into stock-in-
trade:-
a) Description ofcapital asset;

b) llate ol'acquisition; Annlicable
c) Cost of accluisition: !ot
d) Amount at which the asset is converted
into stock-in{rade.
16. Amoults not creditcd to the profit and
loss account. being -
(a) thc items f'alling within the scope ol Rs. Nil

section 28:
(b) the proforma credits, drawbacks, Rs. Nil
refunds of duty of customs or excise or
service-tax, or refund of sales-tax or value
added tax where such credits, drawbacks
or rcl'unds are admitted as due by the
authorities concerned;
(c) escalation claims accepted du ng the Rs. Nil
Previous year;
(d) any other item ofincome: Rs. Nil
(e) capital receipt, ifany. Rs. Nil
17. Where any land or building or both is transfered during the previous year for a
consideration less than value adopted or assessed or assessable by any authority of a
State Govemment referred to in section 43CA or 50C, please tumish;
Details of propcrty Consideration Valuc adopted or Whether provisions of second

received or assessed or proviso to sub-section (l) of
accrued assessable section 43CA or fou(h proviso
I
to clause (x) ofsub-section (2)
of section 56 applicable?
IYes/Nol
-As per information und.xplana
has not transferred any immovable property attracting provisions ofsection 43CA or 50C of
the Act-
18. Particulars of depreciation allowable
as pcr the lncome-Tax Act. 1961 in
respecl of each asset or block ofassets, as
the case may be, in the following form :-
LI
(a) Description of asset/block of assets,
(b) Rate of depreciation.
(c) Actual cost or written down value. as As per Schedule "C " annexed
the case may be.
(ca) Adjustmcnt made to the written

down value under section I I5BAC/
I I5BAD (for assessmentyaar 2021-2022 I
only)
(cb) Adjustment made to written down
value ()1'lntangible asset due to excluding
t Not Aeericabre
value ofgoodwill of a business or
prof!ssion
(cc) Adjusted \\,ritten down value _,]r

(d) Additions/deductions during the year
with datesi in the case ofany addition of
an asset, date put to use; including
adjustments on account of-
(i) Central Value Added Tax credits
claimed and alloned under the Central L.xcise
Rules, 1944. in respect of assets acquired on
As per Schedule "C" annexed
or after lst March, I994,
(ii) Change in rate of exchange of
currency, and
(iii) Subsidy or grant or reimbursement,
by whatever name called.
(e) Depreciation allowable.

(l) Written down value at the end of the
19. Amounts admissible under sections:

Amount debited to profit Amounts admissible as per the prouisions
of the Income Tax Act, 1961 and also
fulfills the conditions, if any specified
under the relevant provisions of Income
Tax Act, 1961 or Income Tax Rules, 1962
or any othel guidelines, circular, etc.,
issued in this behalf
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35( l XD
35( I )(ii
3s( I )(iia)
3s( 1X iii)
3s(1)(iv)
3s(2AA)
3s(2AB)
35AD
35CCA
35CCB
35CCC
I5CCI)
l3sn
l3sDD
35DDA
20. (a) Any sum paid to an employee as

bonus or commission for services
rendercd, uherc such sum was otherwise
pal able to him as profirs or dividend.
lSection 36(1)(ii)l
(b) Details of contributions received from employees fo. virioui fundsl. .efe..ed to
in section 36(1)(va);
Nature ol lund Sum Due date The actual The actual date of
received lor amount paid payment to the
from ] puy."nt concerned authorities
employees
-------Necessary details have not been provided to us-------
21.(a) Please furnish the details ofamounts debited to th;profiaand l.r" account, k,ng
in the nature ofcapital, personal, advefiisement expendituri etc.
(i) Capital expenditure
(ii) Personal expenditure Contribution towards Corporate Social
lgqgonsibility (CSR)Rs 2,1 1,000/-
#*$
:IrNr .jr
R\--l.r7
ll
8
Donation Rs.47,000/-
(iii) Advertisement expenditure ,n any Rs. Nil
souvenir, brochure, tract, painphlet or the
like, published by a political party
(iv) Expenditure incurred at clubs being Rs. Nil
entrance fees and subscriptions
tu Frpenditurc incuned uicluBl-Biine cort Rs. Nil
tor club seryices and facilities used
(vi) Expenditure Uy way ot penalty or tine Rs. Nil
for violation o,'an) la! for rhe time being in
lorce
(vii) Expenditure ty *ay ot .any otter TDS & TCS Penalty of RS l2S%L
jglalty or fine not covered above
(viii) Expenditure incurred for any purpose Rs. Nil
which is an oflense or which is
prohibited by law
(b) Amounts inadmissible under section
40(a):-
(B) Details of payment on which tax has
been deducted bur has nor been paid during
the previous year or in the subsequent ycar
before the expiry of time prescribed under
sectioh 200( l)
(i) date ofpayment
(ii) amount ofpayment
(iii) nature ofpayment o, ,',,,
(iv) name and address ofthe payee
(v) amount oftax deducted
I
(ii) as payment refeffedlo in srb-clause,(ia)
(Al Detail\ oIpa]menl on \.\hich lax is

not deducted:
(i) date ofpayment

(ii) amount ofpayment
( iii) nature ol payment fa" per s"r,"aute "o" annexed
(iv) name and address ofthe payee
(B) Details of payment on which tax has
been deducted but has not been paid on or
bethre lhc duc drtc .pecilled in su[-5961;66
(l)ofsection 139.
(i) datc ol payment

( ii) amoLrnl ofpayment
(iii) nature ofpayment

(iv) name and address ofthe payee Rs. Nil
\z
(v) amount oftax deducted
(vi) amount out of(v) deposited, ifany
( iii) under sub-clause (-)

lWherever applicablel
(iv) under sub-clause (ii) & (iia)
(v) under sub-clause (iib)
(vi) under sub-clause (iii)
(A) date ofpayment

(B) amount of payment
(C) name and address ofthe payee
(vii) urnder sr.rb-clause (iv)

(viii) under sub-clause (v)
(c) Amounts debited to profit and loss Not Applicable being a Private Limited
account being, interest, salary, bonus, Company
commission or remuneration inadmissible
under section 40(b)l 40(ba) and
computation thereof;
(d) Disallowance/ deemed incomiunder seiion 40A():

(A) On the basis of the examination of books of account and other relevant documents/
evidence, whether the expenditure covered under section 4OA(3) read with
rule 6DD were
made_by account payee cheque drawn on a bank or account payee bank draft.
If not, please
furnish the details:
Se.i"l Date of Nalure of Payment
I paymlnt Number ofthe payee, ilavailable
-Weluve nol noticed naking ofany payment in violation ofthe provision ofsection 4OA(3) read with
rule 6DD on our test check. However, as the instrum"nts *e." noi in po.session
ofthe auditee, we are
unable to comment that whether such instruments were account
(B) On the basis of the examihation of books of account and othe. relevant documents/
evidence, whether the payment referred to in section 40A(3A) read with rule
6DD were made
by account payee cheque drawn on a bank or account payee bank draft. If not,
D]ease furnish
the delails ofamount deemed to be the profits and gains oibusiness or profession'under
seclion
40A(3A);
Date of payment Amount Name and Permanent Accounl
p*\
:'l'ritrocrl'i?
Number ofthe payee, ilavailable
QL2'
l0
-We have not noticed maling ofany payment in violation ofthe provisio, or.""r,on UOOIrO; *
with rule 6DD on our tes! check. [lowever, as the instruments were not in possession ofthe auditee, we
are unable to comment that whether such inslruments were acco;nt payee or not----
(e) provision fbr payment of gratuity Rs. Nil

allowable under section 404(7)i
(f) any sum paid by the assessee as an Rs. Nil

employer not allowable under section
40A(9)l
(g) particulars of any liability of a Rs. Nil

contingent naturei
(h) amount of deduction inadmissible in Rs. Nil

terms of section 14A in respect of the
expenditure incurred in relation to income
which does not form part of the total
rncome;
(i) amount inadmissible under the proviso Rs. Nil

to section 36(1)(iii).
22. Amount oI interest inadmissible under Not Noticed

section 23 of
the Micro. Small and
Medium Enterprises Development Act,
2006.
23. Pafiicula$ of payments made to As per Schedule "E" annexed

persons specified under section 40A(2Xb).
24. Amounts deemed to be profits and Not Applicable

gains under section 32AC or 32AD or
33AB or 33ABA or 33AC.
25. Any amount ofprofit chargeable to tax Not Applicable

under section 4l and computation thereof.
26. In respect of any sum refened to in

clause (a), (b), (c), (d), (e), (f) or (g) of
section 438, the liability for which:-
A. pre-existed on the fiISt day of the

previolE4€&but was not allowed in the
6Z::r)
aL-# lrr
II
assessment of any preceding previous year
and was
(a) paid during lhe pre\ ious year; Rs. Nil

Professional-Tax Rs.7500/-
B. was incurred in the previous year an-
(a) paid on or before the due date for As per Schedule "F" annexed
l'urnishing the return ofincome ofthe
previous year under section 139(l);
(b) not paid on or before the aforesaid Professional-Tax of Rs 2,500/-

date.
(State whether customs duty or trny No

other indirect tax, levy, cess, impost, etc.,
is passed through the profit and loss
account.)
27. (a) Amount of Central Value Added Not Applicable

Tax credirs availed of or utilised during
the previous year and its teatment in the
profit and loss account and treatment of
outstanding Central Value Added Tax
credits in the accounts.
(b) Particulars of income or expenditure Not Applicable

of prior period credited or debited to the
profit and loss account.
28. Whether during the previous year the No

assessee has receired an1 property. being
share of a company not being a company
in which the public are substantially
interested, without consideration or for
inadequate consideration as referred to in
section 56(2)(viia), if yes, please furnish
the details ofthe same.
zz-{AL Gr}\
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12
29, Whether during the previous year the No

assessee received any consideration for
issue of shares which excbeds the fair
market value ofthe shares as referred to in
section 56(2)(viib), if yes, please fumish
the dctails ofthe same.
2qA. ta I Whclhcr any amounr is ro be
I
included as income chargeable under the
head 'income lrom other sources as
I
relerred to in clause (ix ) of sub-section (2)
ofsection 56? l-"
{b) If }es. please furnish rhe following
delails:
I
(i) Nature of income :
Not Applicable
(ii) Amount thereof:

it.
298. (a, Whether any amounl is to be ln our opinion, No
includcd as income chargeable under the
head 'income tiom other sources! as
re1'errcd to in clause (x) of sub-section (2)
ofsection 56?
(b) rf yes, please furnish the following

details:
(i) Nature ofincome:
(ii) Amount (in Rs.) thereoft

l**^****
30. Details of any amount Uonowea on Not Applicable
hundi or any amolrnt due thercon
(including interest on the amounr
bonowed) repaid, otherwise than through
an account payee cheque ISection 69D].
30A. (a) Whether primary adjustment to Not Required

transler p ce, as referred to in sub-section
( l) ofscction 92CE. has been made
during
the previous year?
l6
l3
(bt ll'ycs. please furnish the lollouing
details:-
(i) Under which clause of sub-section (l)

of section 92CE primary adjustment is
made?
(ii) Amount (in Rs.) of primary
adjustment:
(iii)
Whether the excess money available Not Applicable
with the associated enterprise is required
to be repatriated to lndia as per the
provisions of sub-section (2) of section
92CE?
(iv) If yes, whether the excess money has
been repatriated within the prescribed time
(v) lf no, the amount (in Rs.) of imputed

interest income on such excess money
which has not been rcpat ated within the
prescribed time:
308. (a) Whether the assessee has incuned No, the provisions ofsub Section (1) of
expenditure during the previous year by Section 94B ofthe act are not applicable
way of interest or of similar nature to the auditee.
exceeding one crore rupegs as referred to
in sub-section (1) ofsection 94B?
(b) ll
1es. please furnish rhe lollowing
details:-
(i) Amount (in Rs.) ofexpenditure by way Not Applicable

ofinterest or of similar nature incured:
(i0 Eamings beforc interesg
tax, Not Applicable
depreciation and amortization (EBITDA)
during the previous year (in Rs.):
(iii) Amount (in Rs.) of expenditure by Not Applicable

way of interest or of similar nature as per
(i) above which exceeds 30oZ of EBITDA
as per (ii) above:
-,za
rd \A
r(rruoone)?
&.r\ -/.9
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(iv) Details of interest expenditure brought Amount (Rs.)
forward as per sub-section (4) of section
94B:
(v) Details of interest expenditure carried Amount (Rs.)
forward as per sub-section (4) of section
94B:
30C. (a) Whether the assessee has entered
into an impermissible avoidance No
arTangement, as referred to in section 96.
during the previous year?
(b) Ifyes, please specifu:-
(i) Nature of the impermissible avoidance

arrangement:
I*o.ooo,,"uo*
(ii) Amount (in Rs.) of tax benefit in the
previous year arising, in aggregate, to all
thc panies to the arangemgnt: )
J l.(a) Particulars ofeach loan or deposit

in an amount exceeding the limit spacified
in section 26955 taken or accepted during
the previous year :-
(i) Name, address and Permanent Aacount

Number or Aadhar Number (ifavailable
with the assessee) ofthe lender or
depositor;
(ii) Amount of loan or deposit taken or

accepted;
(iii) Whether the loan or deposit was es ner Schedule ''C" annexed
squared up during the previous year;
(iv) Maximum amount outstanding in tha

I
account at any time during the
prevlous year;
(v) Whether the loan or deposit was taken

or accepted by cheque or bank draft or
use ofelectronic clearing system through a
bank account; _
t8
l5
(vi) In case the loan or deposit was taken As per Schedule "G" annexed
or accepted by cheque or bahk draft,
whether the same was taken or accepted
by an account payee cheque ot an aacount
payee bank draft.
] tb) Paniculars of each specified sum in
I an amount exceeding the limit specified in
secrion 26qSS laken or accepted during
the pre\ ious year :-
/ {it Name. address and Permanent Account

I Number or Aadhar Number (if available
'r.rith the assessee) of the person from
whom specified sum is receivedi
I
I rii) Amount o[ specified sum taken or

laccepted;
(iii) Whelher rhe specified sum was laken

or accepted by cheque or bank draft or
use ofelectronic clearing system through a
bank acoount:
Not Applicable
(iv) In case the specified sum was taken or
accepted by cheque or bank draft,
whether the same was taken or aacepted
by an account payee cheque or an account
payee bank draft.
(Particulars at (a) and (b) need not be

given in the case of a Govemment
company! a banking company or a
corporation established by a Central, State
or Provincial Act.)
l1
l6
(ba) Particulars of each receipt in an
amount exceeding the limit specified in
section 269S'l', in.aggregate from a person
in a day or in respect of a single
transaction or in respect of transactions
relating to one event or occasion from a
person, during the previous year, where
such receipt is otherwise than by a cheque
or bank dralt or use of electronic clearing
system through a bank account:-
(i) Name, address and Permanent Account

Number or Aadhar Number (if available
with the assessee) ofthe payer;
(ii) Nature of transaction;

( iii) Amount ofreceipt (in Rs.)i
Not Applicable
(iv) Date ofreceipt!
(bb) Particula$ of each receipt in an

section 2693T, in aggregate from a person
in a day or in respect of a single
transaction or in respect of transactions
relating to one event or occasion from a
person, received by a cheque or bank
draft, not being an account payee cheque
or an account payee bank draft, during the
prevlous year:-
with the assessee) ofthe payer; ,u", ooo,""o,"
(ii) Amount ofreceipt (in Rs.); f
ffis
s\-_zri
la
17
(bc) Particulars of each payment made i;

an amount exceeding the Iimit specified in
scclion 2695 I. in.aggregale to a person in
a day or in respect of a single tansaction
or in respect oftransactions relating to one
e\enl or occasion to a person. otherwise
than by a cheque or bank draft or use of
electronic clearing system through a bank
account during the previous year:-
(i) Name, address and Pemanent Account

with the assessee) ofthe payee;
(ii) Nature of tmnsaction; Not Applicable
(iii) Amount ofpayment (in Rs.);
(ir,) Date ofpayment;

(bd) Paniculars of each payment in an
scclion 2695T. in aggregale to a person in
a day or in respect of a single transaction
or in respect oftransaotions relating to one
event or occasion to a petson, made by a
cheque or bank draft, not being an account
payee aheque or an account payee bank
draft, during the previous year:-

with the assessee) ofthe payee;
Not Applicable
(ii) Amount ofpaymenr (in Rs.)i
(Particulars at (ba). (bb), (bc) and (bd)

need not be given in the case of receipt by
or payment to a Govemment company, a
banking Company. a post office savings
bank, a cooperative bank or in the case of
transactions referred lo in section 26955
or in the case of persons referred to in
\otification No. S.O.2065(E) dated 3rd
/lffi.
z-l
July.20l71:
//
a lq
TI tND.-., rlE
,o a
N\.. )
v
Stco-rrco9
2l
t8
(c) Paniculars of each repayment of loan

or deposit or any specihed advance in an
amounl exceeding rhe limir sircified in
section 269T made during the previous
year:-

Numbct (if available with the
assessee) ofthe payee;
(ii) Amount ofthe repayment;
(iii) Maximum amount outstanding in the

accounl at an) lime during the previous As Oer Schedule "G" annexed
year; )
(iv) Whether the repayment was made by
cheque or bank draft or use of electronic
clearing system through a bank account;
(v) In case the repayment was made by

cheque or bank draft, whether the same
u'as repaid by an account payee cheque or
an account payee bank draft.
(d) Particularsof repayment of loan or
deposit or any specified advance in an
section 269T received otherwise than bv a
chcquc or bcnk Jralt or use of electronic
clearing system through a bank account
during the previous year:-
(i) Name, address and Permanent Aacount

\!ith the assessee) ofthe payer;
(ii)Repayment of loan or deposit oi any

specified advance received otherwise than
by a cheque or bank draft or use of
I Not Aeericabre
electronic clearing system through a bank

account during the previous year.
,I
29-
l9
(e) Pafiiculars of repayment of loan or
deposir or any specified advance in an
section 269T rcceived by a cheque or bank
draft which is not an account payee
cheque or account payee bank draft
during the previous year :-
(D Name, address and Pemanent

Account Number or Aadhar Number (if
available with the assessee) ofthe payer;
(ii) Repayment of loan or deposit or any

specified advance received by a cheque or applicable
lNot
bank draft which is not an account payee
cheque or account palee bank drall during
the previous year.
(Paniculars at (c) , (d) and (e) nead not be

given in the case of a repayment of any
loan or deposit or any specified advance
taken or accepted ftom the Govemment,
Govemment company, banking company
or a corporation established by a Cantral,
State or Proyincial Act)
J.l.(a) Detarls ot brought fbrward loss or depreciation allowance, in the following

manner, to the extcnt available :-
ll5BAC/
II5B D
5BAC/
c) (:l) (4) (1) (3)

----Nit-,-
. tf ttre ussesseaa"p.e@
" To be tilled in forassessmenl y€ar202l-22 only
4*\
: I INDORE I-,
sL_/9
(b) Whether a change in st u.et olai,,g
o[ the company has taken place in the
previous year due to which the losses
incurred prior to the previous year
cannot be allowed to be carried
forward in terms ofsection 79.
(c) Whether the assessee has incurred

any speculation loss referred to in
section 73 during the previous year, [f
ycs. please furnish the details of the
same.
(d) Whether the assessee has incuned

any loss refened to in section 73A in
respect of any specified business
during the previous year, ifyes, please
furnish details ofthe same.
(c) In case of a company, please state

that whether the company is deemed to
be carrying on a speculation business
as referred in Explanation to section
73. if yes, please fumish the details of
speculation loss if any incuned during
the previous year.
33. Section-wise details of deductions, ifany, admissible under Ct upte. Vfe orct apte,
III (Section 10A, Section l0AA).
rurdcr rvhich deduction is Amounts admissible as prescribed

per the provisions olthe conditions are tllfi lled
Income-tax Act. I96l
i(t,rrrcne
2\
2)
34.(a) Whether the assessee is required Yes

to deduct or collect tax as per the
provisions of qhapter XVII-B or
Chapter XVlt-BB, if yes please
fumish:
(l) Tax deduction and collection

Account Number (TAN)
(2) Section
(3) Nature ofpayment
(4)Total amount of payment or receipt

ofthe nature specified in column (3)
(5) Total amount on which tax was

required to be deducted or collected out of
(4)
(6) lotal amount on which tax was
deducted or collected at specified rate out
ol (5) As per Schedule "H" annexed
(7) Amount of tax deducted or

collected out of(6)
(8) ]'otal amount on which tax was

deducted or collected at less than
specified rate ou1 of(7)

collected on (8)

collected not deposited to the credit ofthe
Central Government out ol(6) and (8)
(b) whether the assessee is required to, fumish the statament of tax deductcd or tax
collected. lIyes, please fumish the detai ls:
l'ax deduction Type of Due date for Date of Whether the statement of
and collection Form lurnishing fumishing, if tax deducted or collected
Account Number furnished contains inlbrmation
(TAN) about all details/
transactions which are
required to be reported.
If nol. please lurnish list
ol'details/ transactions
\\'hich are not reported.
i@:yrg t"lttry in schedule "I" annexed
!(,-""';)?))
Wd/
22
c) whether the assessee is liable to pay Yes

interest under secrion 201(lA) or
section 206C(7). lfyes. pleaS'e fumish:
(l) Tax deduction and collection

Account Number (TAN)
(2) Amount of interest undei section As per Schedule "J" annexed

201(1A)/206C(7) is payable
(3) Amount paid out of column (2)

along with date ofpaymeht.
35.(a) In the case of a trading

concern, give quantitative details of
principal items ofgoods traded :
(i) Opening stock;
(ii) Purchases during the previous

year;
(iii) Sales during the previous per Schedule "K" annexed

year;
(iv) Closing stock;
(v) Shortage/excess if any.
(b) ln the case of a manufacturing

concem, give quantitative details of
thc principal iLems ol' raw malerials,
finished products and by-products :
A. Raw Materials :
i) opening Stock;
L N"t annri'"ut"
ii) purchases during the previous
year;
iii) consumption during the I

previous year;
iv) sales du ng the Drevious yeat:
#"\
!(ruo" r 1'
R\---':rl 26
23
v) closing stocki
vi) yield offinished produbts;

Not Applicable
vii) percentage of yield;
viii) shortage/excess, if any.
ll. Finished products/ by-products:
i) opening stock;
ii) purchases during the previous

year;
iii) quantity manufactured during Not Applicable

the previous year;
iv) sales during the previous year;
v) closing stock;
vi) shortage/excess, if any.

36,4. (a) Whether the assessee has No
received any amount in the nature of
dividend as referred to in sub-clause
(e) ofclause (22) ofsection 2?
(b) If yes, please fumish the following

details!
(i) Amount received (in Rs.):
(ii) Date ofreceipt:
37. Whether any cost audit was carried No
out, if yes, give the details, if any, of
disqualification or disagreement on
any matter/item/value/quantity as may
be repoted/identified by the cost
auditor.
38. Whether any audit was conducted No
under the Central Excise Act, 1944, if
yes, give the details, if any, of
disqualification or disagreement on
any matter/item/value/quantity as may
be reportelulhEti.fied by the auditor.
21
lq. Whether any audil was conducted
under section 72A of the Finance Act.
1994 in relation ta valuation bftaxable
services, ifyes, give the details, ifany,
of disqualification or disagreement on
any matter/item/ value/ quantity as
may be reported,/ identified by the
auditor.
40. Details regarding turnover, gross
profit, etc., tbr the previous year and
preceding previous year:
( 1) Total Tumover ofthe assessee

(2) Gross profit/tumover
(3) Net profit/turnover

As per Schedule "L" annexed
(4) Stock-in-trade/tumover
(5) Material consumed/finished

goods produced
(The details required to be furnished for
principal items of goods traded or
manuf'actured or services
41. Please f'urnish the details of
demand raised or refund issued during
the previous year under any tax laws
other than Inaome tax Act, 1961 and
Wealth tax Act, 1957 along with
details of relevant proceedings.
42. (a) Whether the assessee is

required to furnish statement in Form
No.61 or Form No. 61,4 or Form No.
6tB?
Ifyes. please fumish:

Type ofform Due date for
fumishing furnishins, informalion about al1 detailV
Reporting Entir) iffurnished l.ansacfions which are
Identification required to be reported. Ifnot.
please fumish list ofth€
details/transaclions which are
INDCI'.E
2A
25
43. (a) Whether the assessee or its

parent entity or altemate reporting
entity is liable to .fumish the repo( as
referred to in sub-section (2) ofsection
286?
(b) if yes, please fumish the following

details:
(i) Whether rcport has been fumished Not Applicable

by the assessee or its parent entity or
an altemate reporting entity
(ii) Name ofparent entity
(iii) Name of altemare reponing entity

(ifapplicable)
(iv) Date of fumishing ofreport

44. Break-up oftotal expenditure ofentiiie. .egistered o. not regirtered und.. tl,e GST,
s. Expenditureinrespectof intities-EliGElunidCST- Expenditure
No. relating
Expend;ture to entities
incurred during
the year registered
Lrnder CST
RelatinBto Itelalinglo Ilelatingto 'Iotal
enlilies falling
lionr GST
(I (2) (3) (4) (5) (6) (7)
-- The necessary details required for reporting under this clause hu. not beo, provided
by the assessee to us and therefore, we are unable to giye the break-up oftotal
expenditure ofentities registercd or not rcgistered under GST ----
I
Chartercd Accountants
ZZm\( tirm Resisrrarion No. : 004 r 86C
Place : Indore
Dated :September 3o'h,2022
6&;),rarish Kumar Mehra)
\Y*\ /'s.U parrner
\ffi)/ tr4embership No. :418867
r -*,6bfN- 224laa67 Axw czy 3694
SHRI BHACWATI AGRO INDUSTRIES PVT. LTD.
@E
FoR TH E YE4R END€D ]I', MARCH 2022
PARTTCULARS tN FORM NO.3CA&3CD
. Assessce's Responsibilitv for Statement of particulars in Form 3CD
The assessee is responsible for the preparation ofForm No. 3CD, being the Statement
of Particulars required to be furnished under Section 44AB of ihe In-come_Tax Act,
1961 annexed herewith in Form No. 3CD, read with Rule 6G(l)(a) of Income_Tax
Rules. 1962.
. Tax Auditor's Responsibility for Statement of particulars in Form 3CD
We are responsible for veriffing the particulars in Form No. 3CD required to
be
fumished under Section 44AB of the Income-tax Act, 1961 in Form No. 3CD
read
with Rule 6G(2) of Income-tax Rules, 1962, We have conducted our verification of
the statement in accordance with Guidance Note on Tax Audit under section
44AB of
the Income-tax Act, 1961 , issued by the Institute of Chartercd Accountants of India
A ]'ax Audit involves performing procedures to obtain audit evidence about the
amounts and disclosures made in the Form 3CD, The procedures selected depend
on
the Auditor's judgment, including the assessment ofthe risks ofmaterial
misstatement
in the Form 3CD, Our Audit procedures include application of generally accepted
auditing procedures by using professional judgment including theiechnique
of audit
sampling in_ accordance with the principals enunciated in Sa S:O ,,Audit
lRevised)
Sampling depending on the naturc and yolume of transactioni", the matedality
involved and the internal control procedures followed by the assessee. We believe
thit
the audit evidence we have obtained is sufficient and appropriate to provide a basis
for our Audit Report.
o l'or Various Clauses ofForm 3CD
l. Clause 21(axiil :
l]lemcnt of personal expenditure, if any debited to profit and Loss Account is not
ascertainable.
2. Clause 21(dXA) :
We.hav: no1 noticed making of any payment in violation of the provision of

section 40A(3) read with rule 6DD on our test check. However, as the instruments
were not i ion ofthe auditee, we are unable to comment that whether such
nt payee or not.
i ( ttlocee 1'1
2^
l,2l
Clause 2l(dXB) :
We have nbt noticed making of any payment in violation of the provision of

section 40A(3A) read with rule 6DD on our test check. However, as the
instruments were not in possession of the auditee, we are unable to comment that
whether such instruments werg account payee or not.
1. Clause 23 :
For ascertaining the persons covered under section 40A(2)(b), we have relied on
the list provided and certified by the assessee.
5.
During the course of our Audit, we have not come across to any instance of
arceptance or repayment of any loan or deposit or specified sum exceeding the
limit specified in section 26955 or section 2695T of the Act otherwise than by
cheque or bank draft or use ofelectronic clearing system through a Bank Account,
but in case of cheques or bank drafts, we could not verify that whether the same
were account payee or not, in absence of the instruments in possession of the
Assessee.
6. Clause 34 :
We have verified the compliarce with the provisions of Chapter VII-B /XVII-BB
regarding deduction of tax at souloe / collection at source and regarding the
payment thereof to the credit of the Central Govemment in accordance with the
Auditing Standards generally accepted in India which includes test checks and the
concept of mate ality. Such audit procedures did not reveal any significant non_
compliance with the provisions ofChapter XVII-B / XVII-BB.
'7.
Clause 44 :
The necessary details required for reporting under this clause has not been
provided by the assessee to us and therefore, we are unable to give the break-up of
total expenditure ofentities registered or not registercd under GST.

Chatered Accountants
Firm Registration No. : 004186C
Place :lndore
Dated : Scptember 3oth,2022
INDORE (Harish Kumar Mehta)
Partner
Membership No. :418867
224L8867 AXWCZY 3684
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ScHEDULE - D - AIIOUNT DISALLOWABLE U/s.40a(ia) lN RESPECT OF TDS NOT OEDUCTED
Sno. Oale of Amount Amolnt Nature of Paymenl Name and Address ol the payee
oI Disallored
Crcditsd Payment @ 30%
1 31-03-2022 100,000 30.000audiloBRemoneralion [,]/s.Anil Kamal Ga€ & Company
2 31-03-2022 60 00,000 1800,000 oicclor Remuneralion
3 31-03-2022 30 00,000 900,000 Dnecior Romuneralion Sml Uma Gupia
31-03-2022 30 00,000 9 00,000 ,Diec-lor Retrunerarion
IOIA! 1,21 00,000 36,30,000
SCHEDULE. E. OF ALL PAYMENTS MAOE TO PERSONS SPECIFIED IN SECIION 4OA(2IIbI
SNO NAIIIE OF THE PERSON RELAT ON AI\,1OUNT
Oiracton' R6muneration
1 AUBPG4212H 60,00,000
2 BDEPGSOSTM 30 00,000
3 Sml Uma Gupla 30 00,000
@IA! 1,20 00,000
B !lhr94
1 ShriAakash Gupta AUBPG4212H 13 52,920
2 BDEPGSOETM 48 996
3 Smt Uma Gupta O reclor 1 89 711
rafa! 15 91 ,627
c Otric€ R.nt
Smt. Kamla Dovi Gupta 36,000
D !!!glc!!
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Srnt. Karnla Devi Gupta ABIPG3734C
2 Smt Shikha Tayal 48 472
IqIA! 5,83 679
Consultancv Fees
1 Smt Rupal cupla 5.00,000
SCHEDULE. F. OF PAYMENT OF TAXES. DUTIES AND OTHER SUM COVERED U/S,438 OF THEACT
SNO PARTICULARS AI\,4OUNT AIV]OUNT DATE OF

OEBITED PAID PAYI\4ENT
1 Goods and Service Tax 4,81,669 4,81 669 2Q-04-2022

2 ProfessionalTax 2,500
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M/s. Anil ltumal Garg @ CotQany
CHARTERED ACCOUNTANTS
"kmal Kipa",97, Jaora C0rnpound, lndore 452 001 ([4.P)

Phone : 0731 2700940, 2704354
INDEPENDENT AUDITORS' REPORT
To,
The Members,
SHRI BHAGWATI AGRO INDUSTRIES PRIVATE LIMITED
Report on the Audit ofthe Financial Statements
Opinion
We have audited the accompanying Financial Statements of SHRI BHAGWATI AGRO

INDUSTRIES PRMTE LIMITED ("the Company"), which comprises the Balance
Sheet as at March 31st.2022, the Statement of Profit and Loss, the Cash Flow Statement
for the year then ended, and notes to the financial statements, including a summary of
significant accounting policies and other explanatory infomation.
In our opinion and to the best of our infomation and according to the explanations given
to us, the aforesaid Financial Statements give the information required by the Companies
Act, 2013 (1he Acf') in the manner so required and give a true and fair view in
conformity with the accounting principles generally accepted in India, of the state of
atfairs of the Company as at March 31st.2022. and its Plofit ard its Cash Flows for the
year ended on that date.
Basis for Opinion
We conducted our audit in accordance with the Standards on Auditing (SAs) specified
under section 143(10) of the Act. Our responsibilities under those Standards are further
described in the Auditor's Responsibilities 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 together with the
ethical requirements that are relevant to our audit ofthe financial statements under the
provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical
responsibilities in accordance with these rcquirements and the Code of Ethics. We
believe that the audit evidence we haye obtained is sufficient and appropriate to provide a'
basis for our opinion.
Contd...2
b,
12\
llesponsibilitv of Manaqement and Thosc Charqed with Governance for

the l'inancial Statements
The Company's Management and Board of Directors is responsible for the matters stated
in section 134(5) ofthe Act with rcspect to the preparation of these Financial Statements
that give a true and fair view of the financial position, financial performance and cash
Ilo*,s ofthe Company in accordance with the accounting principles generally accepted in
lndia. including the accounting Standards specified under section 133 of the Act. This
responsibility also includes maintenance of adequate accounting records in accordance
with the provisions of the Act for safeguarding of the assets of the Company and for
preventing and detecting frauds and other irregula ties; selection and application of
appropriate accounting policies; making judgments and estimates that arc reasonable and
prudent; and design, implementation and maintenance of adequate intemal financial
controls, that were operating effectively for ensuring the accuracy and completeness of
the accounting records, relevant to the preparation and presentation of the financial
statement that give a true and fair view and are free from material misstatement, whether
due to fraud or eror.
In preparing the financial statements, the Board of Directors is responsible for assessing
the Company's ability to continue as a going concem, disclosing, as applicable, matters
related to going concem and using the going concem basis of accounting unless the
Board ofDirectors either intends to liquidate the Company or to cease operations, or has
oo realistic altcmative but to do so.
'lhe Board of Directorc are also responsible for overseeing the Company's financial
Ieporting process.
Auditor's Responsibility for the Audit ofthe Financial Statements

Our objectives are to obtain reasonable assurance about whethcr the finanaial 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 thc aggregate, they could
reasonably be expected to influence the economic decisions ofusers taken on the basis of
these tinancial statements.
Contd...3
Aa
t3l
As part of an audit in accordance with SAs, we exercise professional judgment and
maintain prot'essional skepticism throughout the audit. We alsoi
. Identiry 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 lbl our opinion. The risk of not detecting a material misstatement resulting
liom liaud is higher than for one resulting from error, as fraud may involve
collusion, forgery, intentional omissions, misrepresentations, or the ovenide of
intemal control.
. Obtain an understanding of internal control relevant to the audit in order to design

audit plocedures that are appropriatc in the circumstances but not for the purpose
ofexpressing an opinion on the efl'ectiveness ofthe Company's internal control on
$hethcr the company has adequatg internal financial controls with reference to
financial statements in place and the operating effectiveness ofsuch controls.
. Evaluate the appropriateness ofaccounting policies used and the reasonableness of

accounting estimates and related disclosures made by management.
. Conclude on the appropriatgness of management's use of the going concem basis

of accounting and, based on the audit evidence obtained, whether a mate al
uncertainty exists related to events or conditions that may cast significant doubt on
the Company's ability to continue as a going concem. [f we conclude that a
material uncertainty exists, we are required to draw attention in our auditor's
report to the related disclosurss in the financial statements or" if such disclosures
arc inadecluate, to modify our opinion. Our conclusions are based on the audit
cvidence obtaincd up to the date of our auditor's report. Howcvcr, future events or
conditions may cause the Company to cease to continue as a going concern.
. Evaluate the overall presentation, structure and content ofthe financial statements,
including the disclosures, and whether the financial statements represent the
underlying tmnsactions and events in a manner that achieves fair presentation.
We communicate with thosg charged with govemance regarding, among other matters,
lhe planned scope and timing of the audit and significant audit findings, including any
signilicant deficiencies in intemal control that we identiry during our audit.
We also provide those charged with governance with a statement that we have complied
rvith relevant ethical requirements regarding independence. and to communicate with
them all relationships and olher mattcrs that may reasonably be thought to bear on our
where applicable, related safeguards.
Contd...1
\t
From the matters communicated with thos"l *ittr gou"mance, we determine those
"4r,]-g"a
matters that were of most sighificance in the audit of the Financial Statements of the
current period and are therefore the key audit matters. We describe these mattars in our
auditors' report unless law or regulation precludes public disclosure about the matter or
when, in extremely rare circumstances, we determine that a matter should not be
communicated in our report because the adverse consequences of doing so would
reasonably be expected to outweigh the public interest benefits ofsuch communication.
ReDort on Other Leqal and Repulatory Requirements
l. As required by the Companies (Auditor's Raport) Order, 2020 (,.the Order,,),

issued by the Central Government of lndia in terms of sub-section ( I l) of Section
143 ofthe Act , we give in the "Annexure-A" a statement on the matters specified
in the paragraph 3 and 4 ofthe Order, to the extent applicable.
2. As required by Section 143(3) ofthe Act, we report that:
(a) We have sought and obtained all the information and explanations which to
the best of our knowledge and belief were necessary for the purpose 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 ofthose books;
(c) The Balance Sheet, the Statement of Profit and Loss and the Cash Flow
Statement dealt with by this Report are in agreement with the books of
account;
(d) ln our opinion, the aforesaid financial statements comply with the
Accounting Standards specified under Section 133 of the Act, read with
Rule 7 ofthe Companies (Accounts) Rules,20l4;
(e) On the basis ofthe written representations received from the directo$ as on
March 31st , 2022, taken on record by the Board of Directo$, none of the
directors is disqualified as on March 3lst, 2022. fiom being appointed as a
director in terms ofSection 164 (2) ofthe Act;
(1) With respect to the adequacy ofthe intemal finanoial controls over financial
reporting ofthe Company and the opemting effectiveness of such controls,
reGr to our separate report in "Annexure-B";
(e) With respeat to the other matters to be included in the Auditors' Report in
accordance with Rule 11 of the Companies (Audit and Auditors) Rules,
in our opinion and to the best ofour intbrmation and according to the
ipns given to us;
\5
tsl
(i) The Company does not have any pending litigations which would
impact its financial position.
(iD The Company did not have any long-lerm contracts including derivative
contracts for which there were any material foreseeable losses.
(iii) There were no amounts which were required to be transfened to the

Investor Education and Protection Fund by the Company.
(iv) (a) The management has represented that, to the best of its knowledge
and belief, no funds have been advanced or loaned or invested
(either from borrowed funds or share premium or any other sources
or kind of funds) by the company to or in any other persons or
entities, including foreign entities ("lntermediaries,,), with the
understanding, whether recorded in writing or otherwise, that the
lntermediary shall, whether, directly or indirectly lend or invest in
other persons or entities identified in any manner whatsoever by or
on behalf of the company ("Ultimate Beneficiaries") or provide
any guarantee, security or the like on behalf of the Ultimate
Beneficiariesl
(b) The management has represented, that, to the best ofits knowledge
and belief, no lunds have been received by the company from any
persons or entities, including foreign entities ("Funding Parties,'),
with the understanding, whether recorded in w.iting or otherwise,
that the company shall, whether, directly or indirectly, lend or
invest in other persons or entities identified in any manner
whatsoever by or on behalf of the Funding Party (,,Uhimate
Beneficiaries") or provide any guarantee, security or the like on
behalf of the Ultimate Benefr ciaries.
(c) Based on such audit procedures that we considered reasonable and

appropriate in the circumstances, nothing has come to our notice
that has caused us to believe that the representations under sub-
clause (a) and (b) contain any mate.ial misstatement.
(v) The Company has not declared or paid any dividend during the year.
or Anil Kamal Garg & Company

I Finn Registration No. : 004186C ,
Place :lndore
Dated : September 5th, 2022
(Harish Kumar Mehta)
Pafiner
Mcnrbcrship No. : 4l 88o7
ICAI UDIN- 22418867 AXWFFBS29S
4o
Refened to in Paragraph I of the Independent Auditors' Report of even date to the

members of SHRI BHAGWATI AGRO INDUSTRIES PRMTE LIMITED on the
financial statements as ofand for the year ended March 3l't, 2022, we report that:
(i)(a) (A) The Company has maintained proper records showing full pa iculars,
including quantitative details and situation of Property, Plant and
Equipment.
(B) According to information and explanations given to us and on the basis of

our examination of the records of the company, the Company was not
having any intangible assets.
(b) According to the information and explanations given to us and on the basis ofour
examination of the records of the Company, the Company has a regular
programme ofphysical verification of its Proparty, Plant ard Equipment by which
all property, plant and equipment are verified in a phased manner over a period of
three years. In accordance with this programme, certain property, plant and
equipmcnt were verified during the vear. ln our opinion, this periodicity of
physical ve fication is reasonable having regard to the size of the Company and
the nature of its assets. No material discrepancies were noticed on such
verification.
(c) According to the information and explamtions given to us by tha management and
on the basis of our examination of the records of the Company, the title deeds of
immovable properties (other than properties where the company is the lessee and
the lease agreements are duly executed in favor of the lessee) recorded in the
books ofaccounts ofthe Company are held in the name ofthe Company.
(d) According to the information and explanations given to us and on the basis ofour
examination of the records of the Company, the Company has not revalued its
Propefiy, Plant and Equipment or intangible assets or both during the year.
(e) According to information and explanations given to us and on the basis of our
examination of the records of the Company, there are no proceedings initiated or
pending against the Company for holding any benami property under the
Prohibition of Benami Property Transactions Act, 1988 and rules made r
thereunder.
@x\)
6mJi
\o\ / 5,
$\- -/*'72
41
12l
(ii) (a) The inventory has been,physically verified by the management during the year. In
our opinion, the frequency of such verifiaations, the coverage and procedure of
such verification by the management requires fufther improvement in lelation to
considering the size of the Company and the nature of its business. It has been
explained to us that the discrepancies noticed on physical verifioation ofinventory
as compared to books and records were llot more than l0% in the aggregate for
each class of inventory and the variation has been appropriately dealt with in the
books ofaccounts.
examination of the records of the Company, the Company has bean sanctioned
workilg capital limits in exaess of five crore rupees in aggregate from banks and
financial institutions on the basis of sacurity of current assets dudng the year. On
the examination of records, it has been observed that the quarterly returns or
statements filed by the company with such banks or financial institutions are in
Agreement with the books ofaacoullt ofthe Company.
(iii) According to the information and explamtions given to us and on the basis ofour
examination of the records of the Company, the Company has nol made
investment in, provided any guarantae or security or granted any advances in the
nature of loans, secured or unsecured! to companies, firms, limited tiability
partnership or any other parties during the year. Accordingly, clause 3(iii) of the
Order is not appliaable to the aompany.
(iv) In our opinion and aacording to the information and explanations given to us, lhe
Company has not granted any loan, or made any investment, or provided any
guarantees and security in respect of which provisions of section 185 and 186 of
the Companies Act, 2013 are applicable. Accordingly, the provision of clause
3(iv) ofthe Order is not appliaable to the Company.
(v) According to tha information and explanations given to us, the Company has not
aocepted any deposits or amounts which are deemed to be deposits from the publia
within the meaning of provisions of section 73 to 76 and the other relavant
provisions of Companies Act,20l3. Accordingly, clause 3(v) ofthe Order is not
applicable to the Company.
(vi) As per information and explanations given to us, the Central Government has not
specified the maintenance of cost records under sub-section (l) of section 148 of
the Act, for the business ofthe Company.
4e
t3l
(vii) (a) According 10 the information and explanations given to us and on the basis of
examination-of the records of the Company, in our opinion, the Company is
generally regular in depositing the undisputed statutory dues including provident
fund, employees' state insurance, income tax, sales tax, service tax, duty of
customs, duty of excise, value added ta\, goods and services tax, cess and any
other statutory dues, as applicable, with the appropriate authorities.
According to the information and explanations given to us, no undisputed amount

payablc in respect of aforcsaid dues were in arrears as on 31st March, 2022 for a
period more than six months from the date they became payable except
Pro /bs s ional Tat Rs. 7 5 00/-.
(b) According to the information and explanations given to us, thcre are no material
dues of income tax. sales tax, seNice tax, duty of customs, duty of excise, value
added tax, goods and services tax, cess which have not been deposited with the
appropriate authorities on account ofany dispute.
(viii) According to the information and explanations given to us and on the basis of our
examination of the records of the Company, the Company has not surrendered or
disclosed any transactions, previously unrecorded as income in the books of
account. in the tax assessments under the Income Tax Act, 196l as income during
the year.
(ix) According to the records ofthe Company examined by us and the information and
cxplanation given to us, the Company has not defaulted in repayment of loans or
borrowing to a financial institution and bank.
(x) (a) The Company has not raised any moneys by way of initial public offer or
further public offer (including debt instruments). Accordingly, clause 3(x)(a) of
the Ordcr is not applicable to the Company.
examination of the records of the Company, the Company has not made any
prel'erential allotment or pdvate placement of shares or fully or partly convertible
debentures dudng the year. Accordingly, clause 3(x)(b) of the Order is not
(xi) (a) During the course of our examination of the books and records of the
Company, carried out in accordance with the generally accepted auditing practices
in India, and according to the information and explanations given to us, we have
neither come across any instance of material fraud by the Company or on the
Company, noticed or reported dudng the year, nor have we been informed of any
e*\
such Management.
i( tuoonr 1i
Rl_1,
4c
t4l
(b) During the course of our examination of the books and records of the
Company, cirried out in accordance with the generally accepted auditing practices
in lndia, and according to the information and explanations given to us, a report
under Section 143(12) ofthe Act, in Form ADT-4, as prescribed under rule 13 of
Companies (Audit and Auditors) Rules,20l4 was not required to be filed with the
Central Government. Accordingly, the reporting under Clause 3(xi)(b) of the
Order is not applicable to the Company.
(c) As per the information and explanation given by the management there was no
whistle blower complaints received by the company during the year.
(xii) According to the information and explanations given to us, the Company is not a
Nidhi Company. Accordingly, clause 3(xii) of the Order is not applicable to the
Company.
(xiii) ln our opinion and according to the infonnation and explanations given to us, the
lransactions with related parties are in compliance with Sections 177 and 188 of
the Act, wherc applicable, and the details of the related party transactions have
been disclosed in the financial statements as required by the applicable accounting
standards.
(xit) The Companv did not haye an internal audit system for the period under audit.
(xv) fhe Company has not entered into any non-cash transactions with its directors or
persons connected with him. Accordingly, the reporting on compliance with the
provisions of Section 192 of the Act under Clause 3(xv) of the Order is not
(xvi) (a) 1he Company is not required to be registered under Section 45JA of the
Reserve Bank of India Act, 1934. Accordingly, the reporting under Clause
3(xvi)(a) ofthe Order is nor applicable to the Company.
(b)'Ihe Company has not conducted non-banking financial / housing finance

activities during the year. Accordingly, the rcporting under Clause 3(xvi)(b) ofthe
Order is not applicable to the Company.
(c) Ihe Company is not a Core Investment Company (ClC) as defined in the
regulations made by the Reserve Bank of India. Accordingly, the reporting under
Clause 3(xviXc) ofthe Order is not applicable to the Company.
(d) According to the information and explanations provided to us dudng the

course of audit, the Group (as per the provisions of the Core Investment
Bank) Directions,20l6) does not have any CIC.
5o
tsl
(xvii) The Company has not incured aash losses in the current financial year and in the
immediately preceding fi nancial year.
(xviii) l'here has been no resignation of the statutory auditom during the year.
Accordingly, clause 3(xviii) ofthe Order is not applicable to the Company.
(xix) According to the information and explarations given to us and on the basis ofthe
financial ratios, ageing and expected dates of rcalisation of financial assets and
payment of financial liabilities, other information accompanying the financial
statements, our knowledge ofthe plans ofthe Board ofDirectors and Management
and based on our examination ofthe evidence supporting the assumptions, nothing
has come to our attention, which causes us to believe that any material uncartainty
exists as on the date ofthe audit report that Company is not capabla of meeting its
liabilities existing at the date of balance sheet as and when they fall due within a
period ofone year from the balanac sheet date. We, ho.wever, state that this is not
an assurance as to the future viability of the Company, We further state that our
reporting is based on the facts up to the date ofthe audit report and we neither giye
any guarantee nor any assurance that all liabilities falling due within a period of
one year from the balance sheet date, will get discharged by the Company as and
when they fall due.
(xx) According to the information and explanations gi)en to us and on the basis of our
examination of the records o/ the company, the Company has not ttansferred the
qmount remaining unspent towards Corporate Social Responsibility to a
fund
specified in Schedule VII to the Act in compliance with the second proiso to Sub-
sectiok (5) ofthe Section 135 of the Act, in respect of which requisite details arc
given under "Note-2|- Signifcakt Accounting Policies & prqctices and Other
Notes" ofthe Audited Financial Statements ofthe Company.
(xxi) The reporting under Clause 3(xxi) of the Order is not applicable in rcspect ofaudit
of financial statements. Accordingly, no comment in respect ofthe said clause has
been included in this report.
Regislration No. : 004186C
Place : Indore
Dated : September sft, 2022
rish Kumar Mehta)
Partner
embership No. : 418867
- 22418867AXWFFBs293
5t
ANNEXURf,_B TO THE INDEPENDENT AUDITORS' REPORT
Report on the Intemal Firunci;l Co[trols under

Clsuse (i) ofSub-section 3 ofSection 143 ofthe
Compsnies Act. 2013 (,,the Act")
Ref'ened to in Paragraph 2(f), under 'Repolt on Other Legal and Regulatory

Requirements' section of the Independent Auditors, Report of even date to the membels
of SHRI BHAGWATI AGRO INDUSTRIES PRMTE LIMITED on the financial
statements as ofand for the year ended March 31",2022, we report that:
We have audited the internal hnancial controls over financial reporting of SHRI
BHAGWATI AGRO INDUSTRIES PRMTE LIMITED (,,the Company,,) as of
3lst March. 2022 in conjunction with our audit of the financial statements of the
Company for the year ended on that date.
Management's Responsibility for Internal tr'inancial Controls
'Ihe Company's management is responsible for establishing

and maintaining intemal
tinancial controls based on the intemal conhol with ref'erence to Financial Statements
criteria established by the Company considering the essential components of intemal
control stated in the Guidance Note on Audit of Intemal Financial Controls over
Financial Reporting issued by the Institute of Chartared Accountants of India (,ICAI,).
These responsibilities include the design, implementation and maintenance of adequate
internal financial controls that were operating effeatively for ensuring the orderly and
efficient conduct of its business, including adherence to company's policies, the
safeguarding of its assets, the prevention and detection of frauds and errors, the accuracy
and completeness of the accounting records, and the timely preparation of reliable
financial information, as required under the Companies Act, 2013.
Auditors' Responsibility
Our responsibility is to express an opinion on the Company's intemal financial controls

with reference to Financial Statements based on our audit. We conducted our audit in
accordance with the Guidance Note on Audit of Internal Financial Controls over
Financial Reponing (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 intemal financial controls, both appliaable to an audit of Intemal
I-inancial Controls and, both issued by thc Institute of Chartered Accountants of India.
Those Standards and the Guidance Note require that we comply with ethical requirements
and plan and perlbrm the audit to obtain reasonable assurance about whether adequate i
internal financial controls over financial reporting was established and maintained and if
such controls operated effectively in all material respects.
Contd...2
INDTIRE lr
, L2l
Our.audit involvgs performing procedures to obtain audit evidence about the
adequacy of
the intemal financial controls with reference to Financial Statements and their
operaiing
effectiveness. Our audit of intemal financial controls with reference to Financial
Statements included obtaining an understanding of internal financial controls with
reference to Financial Statements , assessing the risk that a matedal weakness
exists, and
testing and evaluating the design and operating effectiveness of internal contror
based on
the assessed risk. The procedures seleoed depend on the auditor's judgment,
including
the assessment ofthe risks ofmaterial misstatement ofthe Financial
itatlments, 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 intemal
financial controls with
reference to Financial Statements .
Meaning of Internal Financial Controls over Fioancial Reportitrg
A company's intemal financial controls with reference to Finanaial Statements is a

process designed to provide reasonable assurance regarding the
reliabilio/ of financial
reporting and the preparation of Financial State;ents for extemal purposes
in
accordance with generally accepred accounting principles. A company.s
internal
lrnancial conlrols with reference to Financial Statemenls includes those policies
and
procedures that (l) peilain to the maintenance of records
that, in reasonable detail,
accuratcly and lairly reflect the transactions and dispositions of the assets
of the
company; (2) provide reasonable assurance that transactions are recorded as necessanr
to
permit preparation of Financial Statements in accordance with generally
acceited
accounting principles, and that receipts and expenditures ofthe compiry are
being made
only in accordance with authorizations of management and directors of the coirpany;
and (3) provide reasonable assurance regarding prevention or timely detection of
unauthorized acquisition, use, or disposition of tlie iompany's assets that
could have a
material eff'ect on the Financial Statements .
Inherent Limitations of Internal Financial Controls Over Financial Reporting
Because of the inherent limitations of intemal financial contrcls with

refercnce to
Financial Statements , including the possibility of collusion or improper management
override of controls. material mjssrrtements due to error or fraud
detected Also. projections of any evaluation of the intemal financial-uy o""u, and not be ,
controls with
retbrence to Financial Statements to future periods are subject
to the risk that the intemal
financial controls with reference to Financial Statements may become inadequate
because of changes in conditions, or that the degree of compliance
with the policies or
procedures may deteriorate.
Contd...3
12l
Our.audit involves performing procedures to obtain audit evidence about the adequacy
of
the intemal financial controls with reference to Financial Statements and their operaiing
effectiveness. Our audit of intemal financial controls with reference
to Financial
Statements included obtaining an understanding of intemal financial controls with
reference to Financial Statements, assessing the riik that a material weakness
exists- and
testing and evaluating the design and opeEting effectiveness of intemal control
based on
the assessed risk. The procedures selected depend on the auditor,s judgment,
including
the assessment ofthe risks ofmaterial misstatement ofthe Financial itatiments
, whethei
due to t'raud 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 intemal financial
controls with
reference to Financial Statements .
Meaning oflnternal Financial Controls over Financial Reporting
A company's internal financial controls with reference to Financial Statements is

a
process designed to provide reasonable assurance regarding the reliability
of financial
rrponing and lhe prepamtion oI Financial Sratements lor extemal purposes in
accordance with generally accepted accounting principles. A company,s
intemal
financial controls with reference to Financial State.ments includes those policies and
procedures that (l) pertain to the maintenance of records that,
in raasonable detail.
accurately and fairly reflect the tansactions and dispositions of the assets of
the
companyr (2) provide reasonable assunnce that transactions are rgcorded as necessary
to
permit preparation of Financial Statements in accordance with generally
acceited
accounting pdnciples, and that receipts and expenditures ofthe compiry
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 th;t could
have a
material effect on the Financial Statements .
Inherent Limitations oflnternal Financial Controls Over Financial Reporting
Because of the inherent limitations of internal financial controls with rclbrence

to
Financial Statements , including the possibility of collusion or improper maragement
override of controls. material misstatements due to error or fraud may occur and
not be
detected. Also, projections of any evaruation of the intemal financial
controls with.
ref'erence to l,'inancial Statements to future periods are subject to
the ,isk that the intemal
financial controls with reference to Financial Statements may become inadequate
because of changes in conditions, or that the degree of compliance
with the policiis or
procedures may detedomte.
@\
i(,'uooot)?
Contd...3
ex._-1.,
5s
t3l
Opinion
In our opinion, the Company has, in all material respects! an adequate internal financial
controls with ref'erence to Financial Statements and such internal financial controls with
refercnce to Financial Statements were operating effectively as at 3lst March,2022,
based on the internal control over financial reporting criteria established by the Company
considcring the essential components of internal control stated in the Guidance NoG on
Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of
Chafiered Accountants of India.
For Anil Kamal Carg & Company

Registralion No. : 004186C
Place ;lndorc
Dated : Scptember 5th,2022
h Kumar Mehta)
Partner
ip No. : 418867
: 22418867AXWFFB5293
5t|
,_
sHRr BHAGWATI AGRo INPlri1llP:q:I+IJA
21,00,000 2100,000
Shar. Capital 9.34 71,269 4,53.46 322
5,04,46 322
{)
NON.CIJRRENT LIABILITIES
2,10,64,989 1,30 81,701
(a) Long-T€m Borow ngs 7 52,142 7,54 679
(b) Defered Tax Liabilities (Not)
() 2,1A17131 1,38,36 380
ENI!]I,!]UI]ES
5 73,96,818 2,02.92 248
Short-Ierm Bo(ownqs 4,82.81,540 94 84,840
(b) 6,78 34,891 6,78,88 259
(c) 2,31,59,477 1,A8 23.722
(d)
() 11,64 89,069
19 66,72.726
3'1,40,61,126 18,07 ,71,771

TOTALRUPEESfl+[+Ill
ASSEI!
ASSETS
Prooedv. Plant and Eouiomentand lntanoible Assets

1,57,51 145 1,76,71,277
Property Plant and Equipmenl
2.71755 29,395
Other Non-Curenl Assets
(1)
177,00.672
I T AS.5EIS
11 2.30 94 926 1.52,63 496

(a) '12 20,48,35,285 7,70 49,629
(b) 15 30,993 18.66 036
13
(c) Cash and Cash Eqlivalenls 4 53,47,869 5,20,58,828
14
(d) Shon-Term Loans and Advan@s 2,32,29152 1,68,33,111
15
(e)
29,80,38226 16,30,71,099
1)
ToTAL RUPEES {l + ll) 31,40,61,126
PorEies & Praci@s and other Notes
As per our rePod ol even date altached

The a@Epanying Notes fom an int€gd pan ol $ess Financlal Slatements
rcr S
For a.d on Fhalrol
Ofr*iu rii9
Boaro ol Drrectors
rno,o'r€s Prrvtto Lrflto' ,z--\ Anilr€m.l G.rg & companyl
chrrreEd Ac@unta nls
rcArFi.m RegEtGr o^ No OO41S6C
tr thil Bh.gwali Agro lndu'ftos (rwoone)

(Haish Kumar il6hta)
*.----4 MembeEhiP No.418E67
Paa{ner
lcAl UOIN : 22418867
Dated September 5ih, 2022

SHITT B TI AGR LI
STATEIUENT OF PROFIT AND LOSS FOR THE YEAR ENDED 31ST MARCH.2022
Paftlcu ars
Revenuo f rom Operations 16 11,82 03,82,918 8,93,29 27,801

Olher ncome 11 2 63,75,443 6 48 603
11,84,67.58,360
::::,ifI
Purchass ol Stock-ln-Trade
t8 11 ,74,26 A8,723 4,78,72,83217
(b)
t9 1,47 79,354 6,17,77.157
(c) changes ln hvenioies ol Finished coods.
Wo -ln-Prog€ss and Traded coods 20
(d) Employee Bone,its Expense 3,53,817
21 1 60,89,058 1.67 16 085
22 72 66,7.19 52,01 730
(0
23 95 80,050 62,31,445
(s)
22.34 262 11,36,562
11 ,74,48,05,734 8,87,87.00.013
beto.e erceplionale.d extraodinary items and tax ( !tV) 6,19 52 626 5,48,76,592
before extraordinary items and tax (v.vl) 6,19,52,626 5,48,76 592
Prolit befoG Tax (Vl,Vttt)

6,r9,52,626 5,48,76,692
(a)
1,61,02,000 1 37,20,000
(b)
(c) CurenlTax Expense retating to p o.y6ars 7,28.216
(d)
(2,537) 1,54 769
P.ofit for lhe yea. (lX,X)

4,51,24,947 4,10,01,823
Earnings pershare (ofRs 10^ each):
(a)
214 88 195 25
(b)
214.88 195.25
Sisnrricanr Accoun!ne poriiie;tFA;ilA;;;66;iNaG; 24
Add tional Reoulalorv tnformalion
The acohpany n9 Nores form an integrat p3n of hese F nanc a slatements As per our reoori of even daie axeched
For a.d on beharl ol Board ot Dtrecrorq
For AnilKamal carg &
1d Wl Bhtgwati Agro lodusrrre! Cha(ercd Accounianrs
lCAlFim RegistErio. No 004i86C
lHa sh(umar Mehta)

Partner
aMembership No 418867
,i 6fut Bhegrvgti Agro Industitos pnvare
uDtN 22418867AXWFF85293
Dated September sth 2022
Ok ctor
5o
NOTES ANNEXED TO AND FORII/TING PART OF THE BALANCE SHEET
AS AT31ST MARCH.2022 ANO STAIEMENTOF PROFIIAI.JTI LOSS
FOR THE YEAR ENDED ON THAT OAY
NOTE-1. SHARE CAPITAL
A Aulhorsed and Pa d-!o Sha.e Caoilat
As ai 31st March 2022 As ai 31st Mar.h 2021

T-&i,onnr
AUTHORISEO
Equily ShaEs or Rs 10/, each

2,50,000 25,00 000 2 50,000 25,00,000
ISSUED. SUBSCRIBED & PAID,UP
Equity Sha€s orRs.lor€ach Fu[y p6id-up 2,10,000 21 00,000 2 10,000 21,00,000
IAIA! 2 10,000 21.00,000 2,10 000 2r.00 000
Reconciliatio. oflhe nlmber ofshares ouistandino at the beoinnino .nd ai the end
ol the Eoori no oeriod
As at 31sl March 202? As ar 31st [,1ar.h. 2021
Shaes oulstanding al the boginning otthe yea. 2,10,000 21,00 000 2 10,000 21,00 000
Shares issued d!.inq ihe year
Shares bought back duino the vear
Shares outstsnding atlhe ond ofihe year
2.10.000 21.00.000 2.10.000 21.00.000
Delais ol shates hetd bv sharehotde/s hotdino more ihan S% ofihe aoo.eoato shares tn
the comoanv
As at 31st ilarch,2022 As at 3lsl tlarch 2021
64,990 30 95 64,990 30 95
Smt Kamla Devicupta 20.000 952 20,000 952
25,000 11 90 25 000 11.90
20 000 9.52 20.000 952
Sml Shikha Tayal 60 000 2A.57 60,000 2A 57
20,000 952 20,000 952
oetai s ot shares he d bv pomoteB as defned in lhe comoanies Act 2013 asat 31srMarch 2022and asat3lstM.rch 2021
As at 31st [,larch, 202, As at 31st March 2o2i
64 990 30 95% 64,990 30 95%

Srnt Kamla OeviGupta 20,000 9.52% 20,000 9 52'/"
25,000 11 900/0 25000 1190yr
Pa.akh Ramesh Gupta
[,4iss 20,000 I520/.
Sml Shikha covordhan Tayat
20,000 I52%
60 000 2A.57. 50,000 2A 570/0
20000 9.52./a 20,000 9 52%
Sh Rameshchand cupia 10 o 005% 10 0 005%
IAIA! 2 10 000 r00 00% 2,10,000 100.00%
,{ 6ut! BhagwqgAgro lodusrnos P v.rdtl.ma..'
aL..l,
icr Snrr Bhegweu eglo lndusureg Pr[v.l6 Llf ts'
al.c, 5-l
Del.lsoisharesheldbvPrcmolersasdefnednth€codosnesAct20l3asal31slMarch.2021andasal31stMarch2020
30 95% 64,990 30 950/,

Smt Kamla DeviGupta 9.52.h 20,000 9.52%
11.90% 25,000 11.90%
Miss Parakh tumosh Gupla 9 52% 20,000
Smt Shikha Goverdhan Tayal 28.5704 60 000 2a 57%
9.52% 20,000 9.52%
Shi Rameshchand Gupla 0.00% 10 0 00%
rar6!
R'dhr. Prclerences End reslrclons alrached to Eou v Shares
The Company has issued only one class of oquity shares hBving facs value of Rs.10/. per shars. Each shaEholde. is eligible lor one vole per
shae hetd tr lhe event of tiqu dation !h€ equity shareholdsrs are eligible to €ceive ihe r€maining 3s*ts of the Company, aner distibulion of
a I proferential amounts. ir proporiion io ihoir sha€holding
G Alotment of Bonls Shares/Buv Back ofsha.es
There are no shares alto[ed as futty paid up by way ol bonus sharB or alottsd as tully paid up puBuant to conlracl wilhoul paymehl being
re@ived n cash, or bought back d!.ing rhe period ot,ive yeals immedarely preceding the roporting dale There ar€ no securities which aE
convedible .to equily shares
NOTE.2 - RESERVES AND SURPLUS
73,44,499
: Net P.of r transfered trom statemenl of Prof t and Loss 4,10,01,823
4 A3,46,X22
NOTE. 3. LONG,TERM BORROWNGS
Term Loans
se.!.uie.d
34,92,227
34 92 227
Loans and Advances f.om Related Partieg
Unsecurod
From Dtreclors and ther Relalives 1,27,72,926 95,89,474
(B) 1.27 72.926 9s 89 474
TOTAL RUPEES (A+B) 2 10.64,989 1,30,81,701
lr &rl Bhegw.d Agto I
oktclo.
Lmn''
,x 5i ! Bhsgwatl Ag'o Indusvlo! Prlv'lo
a}.ct
<t
Narure ol S.curlty .nrl t.m. ol ,op.ym.nt lor Long Tem S.cur€d Bo owlng3l
Terms of RePayment
1 Addilional Working Capital Loan ol Rs. 50 Lakhs from aepavaule m s6 Mo.r{ y hslalments commencing lrorn March 2022 Lasl
L.siaLlmeni due in February 2025
Raie or hleresl13.50% p.a. as alyearend lP.Y Nll
lTolal outsianding Rs.48 86 Lakhs (Previous year Rs.Nil) out ol which Rs 14.64
Lakhs (PEvious'€a.Rs. Nil) is laken lo curenl riraturilies ot long lem deblsl
2 A;dliionaNvorkhq capilalLoan or Rs.49.s0 L.khs trom Rep#ble-lnJ6 Mon-iFiy hstaxments commencing rlom February 2022 Lasl
Kotak MahindE Bsnk Ltd . instalhent due in JanuarY 2025.
Rate olrnteest 14.30% pa. as alyearend I P.Y. Nill
l1oral oulsianding Rs47.o7 Lakhs (Previous year Rs.N ) out ot which Rs 14.49
Lakhs (P€vious yearRs. Nil)islaken to cuiient malurities ol long lerm deblsl
3 vel.rcle I oan ol Rs 551al4s lrom lolsk lt{gtndra Bank Repayable in 36 Monlhly insiallmenls commencing trcm F€bruary 2021. Last
Lld ls secured by way of Mongage ol Vehicle inslallmenl due in Jan!ary 2024.
Raie of lnleresl 7.35 % p.a as al year end. I P.Y. 7.35% p a.I
[ola ootsrand]ng Rs 34 59 Lakhs (Previous year Rs.52 07 Lakhs) oui ol which

Rs1846Lakhs(PreviousyearRs 17 15 Lakhs) is laken lo cu eni matuilies ol
i/OTE. C. OEFERRED TAX LIABILITIES INET)
Balance as per lasl year

Add (Reversed)/ Provided durina lhe year
,],OTAL
RUPEES
NOTE - 5.sHORT.TERM BORROWINGS
Workino Caollal Loans ropavablo on demand
sp.e!rg!
5,26,35759 1,A5,76,714
laga Hy porrr eelion oI s rock and Book Debls I
'nsl
curenr rValurlles o, Long-Tem Debls 47 61,059 17,15.474
TOIAL RUPEES 5 73,96 818 2,A2.92,244
NOTE.6. TRADE PAYABLES
Id.e-Pq!!l!!
TotaL oulslardinq dues of M fio. Smalland Medium EnteDries'
Total outslanding dues of ceditoB olher lhan Mico, small and Medium EnlePnses 4 s2.81.;40 94.84 840
TOTAL RUPEES 4 62.81 540 94 84.840
Th€ details olamounls outslandino to Mffo. Smalland Medium Enieorises

based on avsilable inlormation wilh lhe comoanv aE as under'
IRele. Nole - 241
Prnciparamounl rema nins unpaid and inleEsl due hereon

(b) olseclion 16 olthe Mico Smaland Medium EnleQnses
Prlvltc Ltmll
the period ofde ay in mak ng payme.l AOro lhd lErtrE3
fs Snrl Bhsl Intti
W
(d)
in lhe succeeding yeals LllIIl} 0
- oL-^s.rr AotO Indu$rlgs Prlvttc
t\ S-; --.
w--"-
NOTE - 6.1- Trade Pavabtes Aoeino Sched!to as at 3tst March. 2022
4,82 81,540
due3-MSME
Displted dues - Otherthan NtSttE
4,82,81,540
NOTE -6.2-Trad6 Pavabtes Aoeino Schedute.s at 31st March.2021
MSME
Dispuied dues - Otherlha. MSME
OIE.7, OTHER CURRENT LIABILITIES
2.91,81 313
2,06,01 594
1,74,10 352
6,95000
TOTAL RUPEES
h Sbrl Blygw$i Agro lndusrlG P
!lrador
lNDORE
oclu$11e5 Prlvtlo
Lu L\
tal &rl Bh'gYY'li Agro I
eP okcror
6r
tiR& .iFN qc,i@+î-nt'.iN
{+
o
.:
6+- .iN,j.j? d3E6
-._id ; .,,i od
I
8
)
tq
@.,i @.i o_ 6i ci ts o ; Fj d.6_ ".r *\a
rl
\<J
I
z
a ,
q
o
E EI
+io o +.iF .i66..i
it
N F 6 c.i,j <t q ct,j rt ci ; di .i @
î
<+ v,
o
o-6oor+aq(o
B,o- t' .j ct S9
FI
Url I
<t .q
UJI
JI .9
,
ml o o
ol
1l o
FI o CD
2l (, 5
6l
2l 3
<t o
FI
2l ii@odr..i6i-îo6?..i E
uJl a!
=t
o-l
at
5t
sl
L!l
ol
2l
<l u.,
FI ,e
E
zl ()
1l
o.l sE =- - E zo
>1
I:) P,;E , -EeE.5 E fl 3l
;*Eci HqEtBS ; 5l i
FI
rul
e
o-l
ol
el Ei:s+C;E.qE61$-a al ;l
ilol EFF$!E!E;EIS55 EI "I
,"l o oNooP::9:
FI z
ot
zl
bt
!9IE-:I!-:-91!EE-N9!J.4!BBE!I3!!.9EM
Secuity Oeposils (Unsecu€d conside€d goodl 2,71.755 29,395
2.71755 29.395
Note Forbasisotvalualion.
'qIEil-zilEASE-BE9ELYAElES
Secured, considered good

Unsecu€d consdered good
lnd
rer Snrl Bbsgwsti Agro
e''qe
iIrr,;i-,one)
k\-_/i tar Slrrl Bhsg!r'!
AOIo llidustllos
6
u. I
9I i.
E
F l-
Af
v
t
6
a3
I
EI
=
el
-g
E E
I I
J
II
ot
,E
{
,
a
.il
el
<t
=t e
bl
5t ,E
r-l
g
al
<l
o lo
rl
rl
E .)
:,
E
6l o
uJ
xl I
ol
ol o9 E
ja
2l
l- ri a
EI f,
<l
iiN'.
nil
6l
;{,4
[ \6\
<t
EI
., l?
url rD=
dl n* 5fi -9
ul oi66
dl
6999g -q
,q
E dE 9 E
FI
&B #3
!,I YI
ir iE .9r t 5
Hq -c€
-eE
t-l L
2l H-s o9 o9 EH EE Tg
EI
rl 190 lgo t-
ol -o) B
*e -6
r5 *i \is6
:rr Es
?E A8 or
J A3 f | :)r ol .9
:lul lr or o I
FI
ot
z
2l
2,892 13 418
15,28,101 18,52,618
TOTAL RUPEES
4 37,34,382
2,73,967
13 39,520
Other Loans and Advances

4,53,47 869
TOTAL RUPEES
- OTHER CURRENT ASSETS

NOTE.15 -r*n;-h-rct r fllstMat-cl\2 L
10,657 10,657
96,0O,272 52,56,729
VAT Tax CGdit EntiiLemenl 56 294
56/94
C!ilnpul r.x cred EnlLUemenr
4,85 E28 4,85,828
MEtS Ltcence cred( Entillemenl 50,334
income Tax Relund ReceNabLe 1,09 73,269
r 30,76,102
hmme Tar TDS 8 TCS Cla m 1,68,33 111
2,X2,29,152
TOTAL RUPEES
11,82,03 82,918
11 82,03,82 918
NOTE.17. OTHERINCOIIIE --d \rit.h 2022 sl-st

MaE!l!?il-
36,000 36,000
147,63,834
pi.r,r on Conr,act Setttement Itretl 1,04 9E,167
10,77,441 6.12,803
*,t. O,tt","n"" Olalty Clam and Shodage
2,63,75,443 6 48 803
TOTAL RUPEES
NOIE. 18. PURCHASE OF STOCK]N'TRAOE
11 ,7 4 26,80,723
rchases oi Traded Goods I78,72,8X,217

11,74,26A8,723
. TOTAL RUPEES
I B0irgvlalt Agru lr|ousir'es
lhacl,
-r'
w t
rt'8 ln'nr'
tk""t
L-
NOTE.19 " OIRECT COSTS
1,23 43,925 2,92,69,783

16,63,754 1,60 10,326
1 64,89,047
Loss on Contracl Seltlemenl
7,70,675
Loanding & Unloading ExPenses
1,47,78 35,4 6,17,77.157
TOIAL RUPEES
20. CHANGES
NOTE - IN INVENTORIES OF FINISHEO GOODS. WORK'IN'PROGRESS ANO
]BA9ES-q99!S
31st March.202l
tnventories at the 6nd of th€ voar

2.30.94 926 1 52.63 496
(A) 2.30.94,926 1.52 63.496
lnventori6s at the beoinnino olth6voar

1,52,63 496 1,56,17 313
L
(B) 1 52.63,496 1,56,17,313
78,31,430 (3 53.817)
(A.B)
E!3NCE!-,].IL]NVENIABE9
NOTE - 21 - EITPLOYEE BENEFITS EXPENSE
1,20 00,000 1,20,00,000

Dnedors Remuneralion 43,55.745
36.94,975
salary & Allowances to stafi 3 94 083 3,60 340
Shff Welfa.e Expenses
1,60,89,058
TOTAL RUPEES
NOTE.22. FINANCE COSTS
64,60,677 51,37 175

5,7A,704 17,000
rn Processing & Renewa Charges
2,27.338 47,555
Bank Chaees & Commission
TOTAL RUPEES
nduslllgs
6P*\) tr S l Bragw'! Agro ln6usrn6s

.hcr.r
Pnvlts Lfflr&'
(lNy
t'fu".qi v l' ttt*r
ea
NOTE,23 " OTHER EXPENSES
Administrative Eroensas
Slallolrery & Prnting 36,000 36,000

Telophone Expenses 37,143 8,090
Elecricity E&ens6s 41,314 35,887
Tours & Travetling Expensos 1,67 013 2,52,555
Vehicle Running & 3,43,927 2,98,548
RepaiB & Ma.tenan@ 10,41,082 3.22,692
^tainlenan@
106,151 1,26 445
1.98 26r 8,46,607
Legal& Professiona Chaqes 87,500 1 24,157
Aud Iors Remurerat on 11 93,000 32,92,509
1,00,000 90 000
0,155 25,000
31,638 1 34,3_47
Sotwe€ RenewalCharges 26,500
GST Penaliy 8 320
TDS & ICS Pefatry 1.000
GST Relum Late Fiting iees 12.696
5,25A ,,iuo
2 500 2,500
Corr,bJlo. towards Co oo.are Sociat ResponsDitly CSR,
,
25,485
Donatbn 2 11.000
47 000 1,11111
1,83,740 1 60,554
Ma etlno b(p6mo3
Advedisenent tupenses
Ausiness Promotion Expenses 42,240 59,488
Oiscount, QuatityCtaim, Shoriage A R6te 1,66.399 5,932
Difie€n6
Slorage Charges 4 461
Bad Debts 14.47 470
Good6 snd SsMces Ts( Iotdl 37,90,070
comnerc,srTax Tax lotdl 6,44,034 ,sziau
Sundry 86lances Wrilien-ofi 7 452
3 048 18.706
(B)
TOTAL RUPEES (A+B)
tat SDrl Bhrg!$u Agro

Prlvalo Utt$lo'
a t!! 6ui B{ngw8u Agro lnduarttes
H
Dh€ror
66
NOTE .24 . SIGNIFICANT ACCOUNTING POLICIES & PRACTICES ANO OTHER NOTES
PART- A - SIGNIFICANT ACCOUNTING POLICIES & PRACTICES
Accountino Convenlion
1 1 The financial stalements of the Company have been prepared in accordance with Generally Accepted Accounting
Principles in lndia (lndian GMP) lo comply wilh lhe Accounting Slandards specified under Section 133 of lhe
Companies Acl, 2013 read wilh rule 7 of the Companies (Accounls) Rules, 2014, and the relevant provisions of the
Companies Act, 2013, as applicable.
1.2 The flnancia stalements have been prepared on lhe basis of hislorical cost convenlion, and on the accounting
prnciple of a go ng concern.
1.3 The Company follows mercanlile system of accounting and recognizes income and expenditure on accrual basis
except those wilh significent unce(ainties.
use of estimates
The preparation of financial slalements, in conformily with the generally accepted accounting principles [GAAP], requires
management to make estimates and assumptions that are considered in lhe reported amounts of assets and liabilities and
disclosures of contingent liabilities on lhe date of tinancial stalements and reporled amounts of revenues and expenses for
the year. Estimates are based on hislodcal experience , where applicable and other assumptions lhat management believes
are reasonable underthe circumstances. Actualresults could varytrom lhese estimales and any such difference are dealt
Propertv. Plani and Eouipment and lntanoable Assets
3.1 Property, Plant and Equipment are stated at cost less accumulated deprecialion and impairment, if any. Direct cost
are capilalized untilsuch assels are ready for use
3.2 Tangible Property, Planl and Equipment, thal are nol yel ready for their inlended use are car ed at costs, comprising
drrecl cosl, and other incdenlal/ altibutable expenses and reflected under capltatwork rn progress.
3.3 lntangible Assets are recorded at the consideration paid for acquisition of such assets and are carried at cost less
accumulated amortizalion and impairment.
lnvenlories
lnventories are valued lower ofthe Cost or Net Realisable Value. whichever is tower
Accountrno lor taxes on income
41 Provision for lncome-Tax is made on the basis ofihe estimaled taxable income forthe accounling year in accordance
with the lncome-Tax Act 1961
4.2 The deferred tax for liming differences between the book profils and tax profits for the year is accounted for using the
tax rates and laws lhat have been enecled or substantially enacted as ofthe balance sheet date. Deferred tax assets
aris ng from timing differences are recognized to the extent lhere is a vi(ual certainty that lhese would be realized in
future and are reviewed for lhe appropriateness oftheir respeclive carrying values al each batance sheet date
Deoreciation
Depreciation on Property, Plant and Equipmenl is provided on the straight tine method in lhe manner prescribed under
Schedule ll lo the Cornpanles Aci 2013.
Relirement Benefits
Contributions to defined contribution schemes such as Provident Fund, ESIC is charged to the Statement of Profil and Loss
as rnc!rred However, for payment oI G€tuily and Leave Encashment no provision has been made by the company and the
same arejieig!tted for.qn actual paymenls basis only.
Revenue Recoonrtion
lncome is recognised on accrualbasis,
Provisions and Continoent Liabitities
The Company creales a provision when lhere is a present obligalion as a resu t of a past event lhat probably requires an
outuow of resources and reliable estimat6 can be made of lhe amount ofthe obligation. A disctosure tora cont;ge;t tiabitity
is made when there is a possible obligation or a present obligation that mey, but probably witt not require an outUow oi
resources. Where there is a possible obligation or present obligation in respect of which the tikotihood of oumow of
resources is remole, no provislon or disclosure is made.
10 lmoairment of Assels
An asset is trealed mpaired when lhe carrying cosl of assels exceeds rts recoverable vatue. An impairment loss ts charged
lo the Statement of Profil and Loss in the year in wh ch an asset is identified as tmpaired The mpairment toss recognize; in
pnor accountrng periods is reversed ifthere has been a change in the estimate of recoverable amount.
11 Earninos per share
Basic & Diluted earning per share is computed by dividing the net proft after tax by the weighted average number of equity
shares outstanding during the pedod.
EAE-S--A]EEBIAIES
Figures for the previous year has been regrcuped and/or rearranged wherever consid€red necessary.
ln lhe opinion of lhe Board, the current assets, loans and advances have a value on realizalion in the ordinary course of
business at least equal to lhe amounts al which they are stated in the Balance Sheet and that the provision for known liabitity
is adequale and nol in excess ot amount reasonably necessary.
Continoenl t.iab lit es and Commitments
3l st March,2021
A ContinoentLiabilities
i) Claims ageinsi the Company, not acknowledged es debts
ii) Guarantees
iii) Olher money forwhich the Compeny is contingen y tiabte againsl

pending litigations
B Commitmenls
i) Eslimated amounl of Contracts remaining to be execuled on capital

account and not provided for
ii) Uncalled liability on shares and other investments parfly paid
iii) Other Commitmenrs
lnformation as required to be disclosed underthe lvlicro, Smalland llledium Enterprises DevetopmentAct, 2006 has been
determined lo the extent such parries have been identified on lhe basis of infomation avaitabte with the company.
,,6b Bhegw.ti os Pnvetg,lll l..

lE6lrl Bhagweu ngro lnducrnss Plrvere Llmlr
alt Gl,
alrrct
Coroorate Social Resoonsibilitv
ln accordance with the provisions ol Section 135 of the Ac1, the Board ol Dkectors oI the company has constituted CSR
Committee. The details of CSR Activities are as follows :
31sl March. 2022 31sl l\,'larch, 2021
0 Opening amount yetlo be spent
Gross amount required to be spenl by the Company during the year 4,17,984
iiD Amount spent during the year on the following i

(a) Construction/ acquisition of any asset
(b) On purpose otherthan (a) above 2 11,000
iv) C osing amount yet to be spent 2,06,984
Taxation
Current Tax
current Tax Liabilty of the company is estimated in accordance wilh the provisions of the lncome.Tax Act, 1961,
B Delerred Tax
Deferred Tax Liabilities Net ofihe Deferred Tax Assets, forthe year under review has been compuled as underi
Deoreciallon
W.D V. oi Fixed Assets as per Books ofAccounts I,57,51,145
Less W D V of Fixed Assets as per lncome Tax Return I,27,62,661
Excess of Deoreciation clalmed in the lncome Tax Reiurn 29,08,484

over Deoreciation provided in the Books ofAccounts
Rate applicable for the year 25.168%
Deferred Tax Liabilitv on Accountof
Depreciation 7,52,142
Others
(D 7,52,142
Deferred Tax Assets on Accountof
Depreciation
Others
(iD
Deferred Tax Liabililies as atthe year end (i-ir) 7,52,142

Deferred Tax Liabilities for earlieryears 7,54,679
Delerred Tax Liabilities reverced for the curentyear 12,537)
#'\
i(ruoonrp
,!! 6hllBh.gwa$ AgIo
ktu6
yal sutgs Prrvale Ln[te
iwt sn&/"'"o Ag'o r odusrnos
al"ct'
Prlrate Llmlte'
abtcrd
eXt---'L-9
6 Related Partv Disclosures
List of related oarties
D Parties where control exists NI

iD Subsidia es Nil
iiD Associate Companies Nit
iv) 1) M/s. ShriBhegwati Entep ses

lProp ShriAakashGuptal
2) Smt. Kamla Devi Gupta
3) Shri Remesh Gupla HUF
4) Smt. Rupal Gupta
5) Smt. Shikha Tayal
v) Direclors 1) Sh Aakash Gupta

2) Smt. Uma Gupta
3) lt4iss Parakh Gupta
31sl March,2021
B Transaclion with related parties
Sales services and other income
Rentallncome
-l\r/s. ShriBhagwali Enterprises 36 000 36,000
) Exoenditure on other services
a) Paid to Directors
lnleresl
- ShriAakash Guple 13 52920 '14,35,710
- Miss Parakh Gupta 48 996 2,31,534
- Sml. Uma Gupta 1,89,711 3,32,510
rarat 15,91 627 19,99,754
b) Paid to Relatives
OfUce Rent
- Smt. Kamla DeviGupta 36,000 36 000
Consultancy Expenses
- Smt. Rupal Gupta 5,00,000
lnterest
- Smt. Kamla OeviGupta 5,35,207 2,41,997
- Smt. Uma Gupta 3,32,510
- Smt. Shikha Tayal 44.472 2,20,471
IAIAT 5,83 679 7,94,978
iv) Directors Sa ary

- SilriAakash Gupta 60,00,000 60,00 000
- l,4iss Parakh Gupta 30,00,000 30 00 000
- Smt Uma Guota 30,00,000 30,00 000
/A\
,z-$uAlc> \ rsrat 1,20,00,000 1,20,00 000
r*:,^l L\\ ,- *, ,n*rv"u Asto lodu*r)E Prw' .;;;ia;'r'iil.;E

+\ -'j(tie
sN.- -/J
\\\9a^.;.(DZl {{/;'" tkrctoa
Tff*'*
Loan Transaclions with Relaled Parties
Loans and Advances Tak6n
Opening Balance s5,8S,473 2,29,62,0'17

Taken du ng lhe y€ar 3,41.O3,213 7,65,53,556
Repaid during-lhe year 3,091S,761 8,98,32,100
Closing Balance '|,27 72,925 95,89,473
Loans and Advancos Given
Opening Balance
Given during lhe year
Received during lhe year
Closing Balance
Additiona rnfomalon ourcuanl lothePanllofSchedulellltotheCompaniesAcl.20l3
Directors' Remunerataon
D Salaries 1,20,00,000 1,20,00,000

iD
]SIA! 1,20,00 000 1,20,00,000
Auditors' RemLrneralion
0 s0,000 88,500
i) 7,500 7,500
ii) Other Services
ISIAI 97,500 96,000
C Foreion Currencv Transactions
i) Value of lmporls calculaled on CIF Basis
Raw IVaterial
Componenls and spare parts
CapilalGoods
ii) Expendilure in Foreign Currency
iii) Earnino in Foreion Currencv
Erpori ofgoods on calculaied on FOB Easis

Royally, Know how, professional& consultation fees
lnleresl and Dividend
Lrmrts'
icr Sul B n.gwr?JE6l8ln8usulgs Pnv'ro
For and on behaif of Board of Direclors As Per Our Reporl Of Even Date Annexed
D.lJ For Anil KamalGarg & Company
(Aakash Gupta)
for
"
Shrl Bhagw.li Ag.o lndusrnes
fi,ro
Pl,r"t" Ltt ,tt'
62*s
lCAlFm Reg stral on No.004186C
(Parakh Gupta)
Direclor Direclor I{ ):
TNDoRE
(Harish Kumar Meht
Parlner
)
DtN 06771013 DIN : 08042921

R"\-_# I/embership No.418867
:22418867MWFF85293
Daled r Seplember 51h,2022

NOTE.25 AOOIiIONAL REGULATORY INFORIUATION
(i) The ltle deeds oi all the mmovabe propenies (olher than propefties where ihe Company is th6 tessee and the tease agEements
a€ d! y
qecuted n favour olrhe lessee) are held n the name ofrhe compa.y.
(i) Duing the financialvear 202l_22, no prcceening has b6on nitiated or pending againsi rh€ company for hotding any beramipropeny underthe
Benami Tra nsaciions (Prchibilion) Aci. 1988 (45 or 1908) and rutes mad€ rherounder
(ii) The Company has fled quanerly retuhs or staiements with lh6 banks in respect ol sarclioned working capitat tacit
ties, which materialy is in
agEemeni wilh the books of account. L
(iv) The company s nol declared a wittuldelauttor by any bank or fnan. alinstitution or any other tonder
(v) The compa.y has not enlered inlo a.y maloial transaction with the companies struck-off!ndsrs 248 of the companies Act 2oj3 orsection
560 ofihe Compan es Act, 1956
(vi) The Companydoes not have arycharg€s orsatisfac|on whch is yet io b€ 169istered wth ROC beyo.d ihe statutory p6riod.
(vi) The comp-anv has complied wilh the nlmberollayers presc bed underclause (€7) orsecrion 2
orihe Act read wiih compa.ies (Rostricrior on
.umberof Layels) Rules, 2017
(vlii) The compa.y h€s not applied lor any Schemo ol Arangemenis r terms of Sections 230 io 237 of the Companies Act 201 3.
(ix) No tuids have beei adva.ced or loaned or .voslod (eilher from bonowed tunds or sharc prcmtlm or any
other sources or kind ot tunds) by
the compa.v to or in any oiher peGon(s) or snirty(ies), including locign enrirtes ('rnl€rmodi; es with the u nde.standing, wherher
) rccorded t;
writing or oiheRise. that the rntemodiary shall lend or invest in party identitied by or on behar;t lhe company (Utrim;G Bensficiaries).
Tho
companv has not rece ved anv lund frcm any p.dy(s) {Funding Pany) wiih rh6 undeGianding that ih€ com;any shal wherher,
dirccfly or
indilecilv Isnd or invest n oihe. pe.sons or €.iities idenriried by or on behatf of rhe Comp;ny (,u[ mate a"ri"n"a,i."1
o, p,ortl"
'"ry
guarant6., security o.the tike on bohalfofthe Ulimab aeneticiaries.
The companv has no such transaclion which is not recorded in the books olaccounts rhal has
be6r suffendercd or disclosed as income duing
lhe year n lhe tex assessmenls under the lncome-tax Acl, 1961 (such as, soarch or suNey or any other rolevsnt povisions
ofthe tncom€tai
(x0 The company has not kaded or invesled in Crypto Curcncy or Virtuat Coroncy duing the Financi.t \eat ZO21-22
(xii) Disclosure relatino to variouB rattos
Sno.
Co ont Ratio a. times)

Icuirenr Assers / Cur€nr Liabtiiiesl
29 40,38,226 16,30,71 099

19.66 72,726 11,64,89 059
1.52 1.10 I25v.
(b) Dsbt Eouitv Ratlo I n nm6sl

rrotal Debrs /TolarEquity l
7 U,61,847 3,33,73,949
INon Curcnt Borowi.qslclrent Borowingsl
Total Equity 9,55 71,269 5,O4,44.322
0.82 066 24.ASa/a
O.btS6ryice Coveraoe Ratlo tin ilmest

lEarnings availabre tor Debr Seryi@/ Oebl Serui@l
Earnings availabre lor Debt Sery@ 5 46,25,92A 4,73,40 115

lP.or t aier laxes + oepEcaronrAmonizat'on + Fran@ cosrgl
93 94,853 67,07,146
lFn.n6 Cosrs + Sch€du ed pr ncipa Epayfi.nl of Non-Cu@nl
8otr@iigs {Curcit Maiuilies or Lon! T.rm O.blr or prcvous y..O
+ pn.cip.r rcpaymeil of L.ase L ab ti63l
581 706 117 62ahl
M
*\
I lruoone 1
fw
6:hil Bhogwatl Agro lndLr$rres
'=*'-o,r*-
tr St(;hrgwrti egro lnousttres Plivaru L$-'-
WDhrtc
I
(d) Roturn on Eouitv Ratio {in .er@nr.d6r
[Pont afier Tax /AveEge Tolal Equity]
4,5124,947 4,10,01,823
Average TolalEquity 7,30 08,795 2,99,45,410
I(openrng Total Equny+Cl6in9 Totat Equly)hl
Ret0rn on Equily Ratio 61 A1% 136.920/o (54 86%)
lnvsntory Turnovgr Ratio tin timesl

Isale or Prcducls /Ave€ge t.ventoryl
11,82,03,82,918 8 93,29,27 801

1 .91 79,2'1'l 1,54,40404
I(Opening hve.lory+C os n! riventoryy2]
l.venlory Turnover Ratio 616.31 574 54 6 53%
(f) Trad€ Receivablo Turnover Retl6 i'. rm.rr

ITumov€r/ Average TEde Receivablesl
Turnover (R€venue f rom Oporarions) 11,82 03,82,918 8,93,2927,801

Averago Trade Recievab es 14 09,42,457 6,82,15,607
[(op.nnqTEd€ Receivabres + crociis rrad. R6c.iv.bt..)pl
Trade Reeivable Turnover Ratio 83.87 130.95 (35 96%)
o) T.ado PayableTurnovor Ratio ain times)

lNet Purchases / Average Trade payabtesl
1174,26,8A.723 9,78,72A3,217
Average Trade Payables 2 88,83,190 1,39 93,541
l(Ope. ng T€de Payabres + C os ns T6de Payab es)/21
Trade Payab e Tumover Ralio 406 56 627.95 (35 26%)
(h) Net Caolt l Turnovar R,li. i'n hm.<l

|r!mover/Wo(ing capta]l
Turnover (Reven0e trcm Operat ons) 11 82,03,82,918 6,93,29,27,801
10,13,65,500 4,65,E2,030
Icurent Asets !) Curent Liabiiresl
Nel Cap talTurnover Ratio 110.61 191.77 (3919%)
o Net Prollt Ratio lin oercontaoe)

lProlit afier Tar / Tumoverl
4,51,24,947 4 10,01,823
Tumover (Reven!e rrom Opeaiions) 11,82,03,82 918 8,9329,27,801
0.38% 0 46% (16 83%)
(l) Roturn on CaoitalEmplovod (in o€rcentaoe)

lEam ngs Belore lnteEst & Taxes/ CrplarEmp oyedl
Earninls Before lnte/esl & Taxes 6.92 19,34s 4,00,78,322

lPoft beloc Tax + F nance costsl
17.40,33 076 a 30.?0.271
lrola Equ y+ IoralBoirowingsl
Return on Capilal Employed 39.77v. 71.68ya (44 51y.)
(k) Rgturn on lnvestment Ratio {in o€rcentaoel

lNel Gain o! lnveshenu tnvestmenrl
Nel Gain on lnvsstment
Reium or rnvestme]rzpc
j==R\
1r)-\-\ l!!6ott
.'
ancewttlr rus .rrge.u'!e' ^
Llmlrt
i('*oo*')? lW. !a* ltal

lYnF
wx-_-Lv .--- Dk.ctc
OETAILS OF GROUPING OF BALANCE.SHEETAS AT 31ST MARCH,2022 ANO
STATEIENT OF PROFIT AND LOSS FOR THE YEAR ENOEO ON THAT OAY
NOTE. 3. LONG-TERM BORROWNGS
A I9!!-!.93!s
Fron B.nks
SNO NAME OF THE BANK AM6UM

1
34,21698
2 32,57 221
3 Kolak Mahindra Bank lcar Loar] 16,13,144
TOTAL RUPEES 82,92.063
B Loans and Advancos from Related Partios
From OIr€ctoB.nd their Rolatlves
SNO. NAME OF THE DIRECTOR E RELATIVE AI\,IOUNT
1 Shr Aakash Gupla lotrectod 71,62 535

2 Miss Parakh Gupta loreclorl 3,03001
3 Smr. Uma Gupta lonedorl 43,37653
4 Smi Kamta DeviGupta 5.22175
5 Sml Shikha Goverdha. Tayal 4,47 562
TOTAL RUPEES 1 27,72 926
NOTE. 5. SHORT.TERM BORROWINGS
Cu ont ltilaturiti* of Lono-Term Oebts
SNO NAME OF TI]E BANK AMOUNT
1 HDFC,Tem toan 14.64 875

2 Kotak Mahindra Bank 14 49 795
3 Kotak l,lahindla Bark [Car Loan] 18,46 389
TOTAL RUPEES 47,61059
NOTE.6. TRAOE PAYABLES
SNO NAME OF THE PAR'TY Oulstald ig torlollowing perods from due date ol pavme.t
2 to 3 yea6 lMorelha.3 yea6
1 Aetos Agro Merchants Privatsltd. 1 850 1,650

2 Bharat Foods Co-Operative Lld 581 581
3 Hardware Galary lndolo 3 088 3,088
62 449 62,149
5 K.ib sh Naru6 Re$ur@s Pvt Ltd 8,54 466 E 54,460
6 Krupatu Proteins P.ivate L mil€d 1,055 1,055
7 6.055 6,055
8 Ramchand Vtha Das Chord ya And So.s
9 Rucn' Soya lndustnes L nrted (Psratsanga Mh) 1,75,597 1,75,597
10 40,94,745 40,94,745
11 29,347 29 347
12 1.906 1 906
13 299
Adan Wimar Lld (Neohuch) 53,433 53 433
15 Adm Ao@ rndlsties Kola & Akota pvt Lrd 2,8215,628 2 42,15,624
16 1,313 1.313
17 6a 04,056 6E,04,056
1E Mentora Or Prod!.t Pvr I 1.1 12 99 421- 12,99,421
19 2.50 gSi 2,50.982
20 29,41 517 29,41,517
21 12 22 SA9 12,22,489
22 22.16151 22,16.151
4,50.56 606 32.24 9U 4 82,81,540
cr Sntl Bhaowati Ag
d;;;ie tioBr€r'.
i;ioilu'.*;pii'7rcsnu
rr Sntl BMgw'$
Vff,,
NOTE.7. OTHER CURRENT LIABILITIES
A q9Ci!9El9rEp9!c99
SNO NAME OF THE PARTY
1 Abh.andan Malpa. 4 95,143

2 Abh shek Ca.vasers - (Broker) 1 40,532
3 Agrawal Broker (New) 7 03,433
8 56,875
5 tuihani Sa es Age.cies 2,68,056
6 Bfijmohan Agrawar & Sons 5,12,114
7 Dalal Gir shchandra Valtabhdas 39,948
8 DalalGokaldasKarshanji 2,56,156
I DalalPrabhudasAma.shbhal 5,225
10 Dalal Ranesh T..deB 3,02,081
11 EkanshAgency,indore 6.000
12 Ganesh EnteD ses Nashik 47,025
13 Geelash Marksting 1,62,668
14 Gla Oils P!,1 Lld (Broker) 56,218
15 HaE K.ishna Brokers 37,701
16 Hemantkumar Manishkumar& Sons, lndole 13 425
2,X8157
18 J P OlBroker 2,47 455
19 Kkan Abhlnaidan rMalpani (B.oker) 12,71440
8,98,287
21 L T Live 2,16,636
12,493
28.425
24 l,lanoj Rameshlal Katar ya 4,65,970
25 M I Traders, Akota 69.017
26 Nagesh OilDepo 47,425
27 Namo Trade6 Pune 3,48,485
28 Nema Brokors thopal 30,06,534
29 OisntalAsrc, Rajkol 2.500
30 PayalS [,taniyar (Broker) 9,14,375
31 P N.Ols 173,712
32 Rajendra Kumar Rahela (Broker) 16,36,500
33 RP RekhiAnd Sons 213,791
34 Shree Hard k Corporano. Untha 23,454
35 Shree MarulrTrade -Lnk 29,819
36 Sh.ee ShNam AOri Brokers, Jodhplr 26,252
37 Shr Ram Ag. B.okers 6,59.073
38 Sulekha iralpa. lndoe 4,62151
1,22 473
40 ThakkarMay! umar Hasmukhtat 9 991
'1,87447
42 Daa Krka Bha Shah 3 960
10,716
44 Hiranand And Sons Arokers 2,71.470
45 Kant Lal Rar La & Compary. aroker 2,51,877
5,34,417
8,83.38r
1,41,250
49 Nema Traderc Bhopal, (Brcker) 44.825
51,580
4,42.896
52 Premchand Shrichend Broker 24,182
53 Shee Nalsing Aggncies 38,540
54 Shrichand Commod ty Broker 75,234
55 S Kumar 19 04,21E
57 AnjaliG!rtar Salary 8,151

58 Aradha.aSoankiSalary I 20,000
81,397
60 RahulJarn Salary 25177
6l Rakssh Dangode Salary Acro
62 Remendra Yadav Salary
63 Sach. Pathak Salary
ti En Bbrg{'r[ 12
14
E21
402
29 032
64 SLrbhEsh Palr Sa ary
'
92 818
65 Uma Gupia OireclorSarary 20,'17 100
f.I Snll Bhsgwatl Agto l(du{nrles

Pllv'lo LmlrE'
L
'zL,,t
LI
"K* 19
66 Ashmeot Bulk Cader
15,990
1 709
68 Dhan9ar Bulk Caiiior 3,09 541
69 Abhinandan GlobalMarketing - Gwatior
1,79,390
70 Abhushan Jeweli6G
4,687
2,606
72 Akshay Kirana Siores
13,959
73 Aryan Edible Oils
u,4a5
74 Babui Agrc Products
8,634
75 Bajaj Allianzgenerat tn3U ranca Compaiy Limited
1,542
76 Bansal EnleDrisss -Chnalarpur
19 314
77 Budge Budgs RelineE Limired- Kotkaia
43 207
78 C A Anil xamal Ga€ And Company
91,087
79 Chanda cupla ( cupta Gda Udyog)
37,080
80 Chintan Eleckicats
1,408
81 Oala Gidhar Bhimmji Ralkot
2,?75
82 Dbs Tax & Flnancg Consohing
83 Duet lndia HotetsAhmedabad pvt Ltd
6,871
5,120
84 Elite lnfoioch
10400
85 Fulure Geierali lndia t.slrance Co Lrd
5,378
86 Golden Namkeen
16,042
87 GopalDas Ramesh Kumar
1,316
88 Gunjan Enteryises Baroda
23,?33
89 Gupta crsh Udhyog
61 390
90 llaBh Enierprises
3,00,514
91 Hmanshu Enterprises
1,501
14,259
93 Hyderabad tndusties
3 87,586
4
-95
,cic Lombard Gic Lld
1,097
.lagdishlndustries
12 237
96 Ja DuEa Krana Siorc
28 44a
97 Jalaram Protoins
18,149
98 J.m-JamBakery-Shaiapur
14,400
99 Jindat tndusiries
87,056
100 Karyan Tollways
49,920
101 Kahla D€viJiGupta - Oflice Owner
1 20,000
102 Lala TradeE Kalkul
28,622
103 Maa Ekvna Swayam Sahayala S.muh
43 374
104 MahadevTradeB,
4,444
105 Mahesh Masara cruh Udyog
38,005
106 Map Refoils Pvl Ltd
80,089
107 M Bansat& Associates
15,576
108 I\4eE lniemalDnat tndia Prvate Limted
1,385
109 l4evada Tleadels
10426
110 M.aksh Agrc hduskies
19,305
111 M P Agro Nuri Foods limiled
11,61,315
112 MPKW Company Ltd
18,806
113 Navkar Co.poraiion
70157
8 987
115 NemiAgi Business - Akota
,16 Osswallnfosystems Pvt Ltd
3.09,751
2.588
118 Pace Aircon Enginoer, hdore
37,000
119 Pooja Mobite And Phones
3,580
121 Raj P aza Society u,124
3,060
122 Rakesh Pushpad
1E15
123 Sas Fuel lnjection- lndo€
10,499
124 Sampatcrah Udhyog
31,434
125 SaiisfaclionEloctronics
23,500
126 Sawariya Organics
7,00,000
127 Shama Chips
23,990
128 Shradha Food Producis Ai Ltd 23,266
129 Shree Bh.gwati Enlepises Akash cupta
1,63 000
130 ShEe BhagwatiLoase Rent
2,18,967
131 Shree Jain Nakoda Tradgrs
10,620
132 ShreeVoayAgrc And Food productg
1,369
133 Sh K shna Edibte Ot
14,11,?16
134 ShriSanwariya Tanke. Service
10 822
135 S P ( ran€slo.es A.d Aata chakk _/ 73 001
tf 8!,l Bnreweu 9Io lndusrnss Prrv.te LimrtE
ler Snrr Bhsgwatl AgIo l0dusulos Prlvals L
thtcl, Wil*
ll
136 Surya Grhu Udyog
137 S!vratTrad n9 Company 53,152
138 Swamr Saryanand cEh Udhyog 43,957
13,523
l5 094
35 455
142 ShriAkash cupta - Dnedo/s SataryAccount 2,500
143 ShriParakh Gupt3 - On,.crors Salary Accou.t
9,600
I9TAL RUPEES
2 89,66 085
Advanco From Custom6E
2 LaturSolvent Extlaclion Pvt Ltd 2,09646

3 12,39.2a1
l\,'lahesh Trad ns Company
37,10,000
Malwa Bakery-Shatapur
1,24,781
5 Pan.a Sweets And Resiaurants
6 14 530
76,30,167
7
6 ShNoLl Mill
3,50,000
76,338
Shree Easani EnteDrises
19,53,906
10 Shlee Radhe oirCone.
11
50 702
12 67,60,000
34,00,000
2,55,19 323
c Customers Credit Batances
SNO NAI!4E Oi AI\,IOUNT

1 Aadinath Oits, Rajkor
2 A Ore Oil lndushes 6,03,225
3 AmbalalDatlram
4 Abte oitsAnd Agro fttuaie Lifilted
39,631
5 Adltya Food lndushies 45,84,082
80,6E0
7 AdmiE Flmishing t.dia Pvl Ltd 2,401
8 Ahuja Tradig Company tndo/e
50 000
9 A shwary Enterprses
4,958
11,345
10 AlokAgro Products
4,99,791
11 AmulTladels - New
12 Ana.d lndusi es I353
42 776
13 AshiMad Enre@ises
1,909
14 Ashish OitProducl
15 Ashish TradeE Sagar 21,210
-6 Ashok OallAnd Ots Mitts 6,659
- l8/' B R Oillndlslries Privare Lmited 6 710

5 000
Badshah Trade6
19 Balatr Prodlclions - tvtandideep 41.789
20 Bholebaba Entsrpise
31,E13
21 Botha.a Agencies
5,729
12,044
22 DevaNamkeen-Bangrada
9280
23 G S Oittndusi.ies
2,81,971
24 Gaja.an Agencies
25 canesh Namkeen Bhandar tndors 3.5:11
26 Gayati Entarprese 3,27,A79
1,925
27 Geola Relinery Privare Limiled
4,500
29 GoyalSates CorpoEr on-Neem uch I 2123
30 Glja.at Food Producton 38,669
31 Gupta Solvent Pnvale Limiied
3.952
2,65A
32 Guruganesh Irading Company
l3 Guruhr!pa TBd.O Companv Pllvets Um|Il. 97,722
v rear iiir, c",pi"ooiJ- ' fcr Snrr Bhagwsti
Agro lndusrne3 1,03 994
35 Jivan EnleDrise r' 29,754
8.688
Lrar,
P vale Lllow'
trs i Bhagwau Agro lnrlusules
R,P
'aLcu
11
36 KailadeviRoar Ftour[,ti[ pvl Lld 1,57.93s
37 Kaka Traders Sarangpur T,244
38 KamlaTEding Company
39 Komal Agencies 27 01A
24715
40 Krshn. Agro Otts
' 41 Kush ProteiN Pvt Lld E,250
42 laxman Das copatOas 8,89,885
43 LarmiProtns - Sur.r 7,372
44 Madh!. Enieprises Karad 6 910
45 Mahajan Trade6 77.590
46 Msam TEders 18,05,147
47 Mahalaxm TradeG 4,999
48 l,lahesh O]lndustrise- Navagam 1,142
49 l\4amaji lndlstries - P.tda 2,068
50 Manish Ovoceas 342
51 Manoj G€h Udhyog 4 947
52 Msha Enterprise 7.215
53 lvukesh Indusiri€s 1,855
54 N P lndustries 3,890
55 NulraolPryate Ltm ted 19,217
56 Oclaoon Oits Lto 3,500
57 Pakka Coton Factory 4.414
58 PamomaiRetumal 194
59 ParumalRuchanmat-Chrkht 9,r86
60 Pawan Kumar Atuind Kumar 51,470
61 Prabhakar Trading Co 3 709
62 Prabhat I.ading Compaiy 1,40,602
59,979
)4 Radhey Shyam Povisions pvt Ltd 752
42 836
-65 Rahu Namkeen-Dewas
66 RajOils 28,465
67 Rathans lndusties hdore 1,243
68 Rakesh DangrBaora 22,443
69 Ramesh chandra S!rcsh Kumar- Ujjain 5,545
70 RasAgro Foods 1 996
7l Regent Enterprises Limiled - tvteerut 13,376
72 Rhtlhms tndustries p vateLmited 3,404
6?,377
74 Satglru Asro Resources Pivate Limited 62,725
75 ShaanAgro Oits I Enractions pvt Ltd 9,444
76 Sha.tiTrsd nq Compary 5,77 731
77 Shilanath T.aders 7.173
78 Shivani Enterprises 543
79 Sh ve Shaln EnteDnses tndore-Jayta 2,997
80 Shrce Batal TradeB.Jatqaon 123
81 Shree canesh tndustes Au16ngabad 78,696
82 Shree Ha.iOrrs 49,222
83 Shrse Krishna Food products,Vatsad 1,38,973
84 Shrce Udhyog 16,923
85 Shree Vinayak Trading CoJatgaon 4,01 636
86 Shreenath Trading Companv 7,63.556
7 Shrl Gatanand Trad nO CompanV,tndore 5.917
88 Shr GoyarMetatE Banery 15,712
89 Shn Krishna Orts Navtkha
960
90 Shn Ramdeo Refnery 899
9l Shr Swamr Samarih T,adhg Company 450
28,712
93 SllatEnteDrisss 414
94 Swagat O I tndustries 63,r33
95 Swastik Namkeen pacho€
96 TirupatiTrad rg Buhanpur 1,994
34 412
98 Vshnu Oilndusiries 44.843
99 YatendraParida.Ralamandat 5,161
5,600
1 28,57 A14
D Oth€rPavabres
4w
SNO. PARTICULAi
I For Goods and Se ices Tax

2 For Prolessrona Tax (Otd)
4,81.669
7,500
2.500
alrrct,
lnCultnos Pllv8te
Ltmtr6----..--...
/rl iat SNI Bhagwsti AgIo
?r+P'-
IgLocto
1{
NOTE. 8. SHORI.TERII/I PROVISIONS
For Em!lovee Benefits
SNO PARTICULARS AMOUNT
94.720
TOTAL RUPEES 94.720
For Others
1 ForAudlo/sRemunerarion 1,00 000

2 FoTTOS on Sa a'y 32 78 340
3 FoTTOS on lnlerest 2.43 987
4 FoTTOS on Conkact Paymenis 54 363
5 FoTTOS on Broke6ge 5,24 422
6 ForToS on Prcressiona Fees 50 000
7 FoTTDS on P!rchasas olGoods 27.47 644
TOTAL RUPEES 69.62 757
NOTE,1O - OTHER NON.CURRENT ASSETS
-ccu.itv DeDosits IUns.cured..onsidered 06od]

CULARS
1 With Sales-Tax Oepanmenl 5,000

2 With MPEB 15,000
3 With ldea Cellular Ltd 995
4 Ront Depositwith Smt KamladeviGupta 2,500
5 with Tho [4 P State AgD rndusrrios D8votopmsnrColp. tld. 2,42,160
6 Uttar GulEtVijCompany Lid. 5.900
TOTAL RIJPEES 2,71.755
NOTE. 11 . INVENTORIES
Traded Goods
1 Cotlon Retne Oil 90,485

2 Co(on Wash Oil 25,936
48,02,O10
1 98,686
- 5 Soya Orl 1,08 15 854
1 48 804
7 Rolined Sunflower Oil 69 75,436
I Empry Tins 37 714
TOTAL RUPEES 2,30 94 926
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NOTE.13 . CASH ANO CASH EQUIVALENTS
Edllsgr4i!trEellg
1 HDFC Bank Lld 2 492
TOTAL RUPEEq 2 892
NOTE.14. SHORT.TERIU LOAiIS AND ADVANCES
A. Al!!!!!!lg-slrsp!&lg
SNO NAME OF THE PARTY AMOUNT
1 Shree Na6inq Canvassers 38.540

2 Ashapura Tradecom Pvl Lld 968
3 Ba gopalFood Producrs P Ltd 2,868
4 Bhagal Kanwarram Oilhdustries 474
5 3,919
6 EfiamiAgroiech timited 30.355
7 300
8 66,562
9 2,18,923
10 Milan lndusiries -Ahemdabaad 3,838
11 30,037
2 5.000
-13 Radh ka Enlerprises - Mandideep 52,447
Shrvangi Oils Prlvaio Lmited 6,550
15 Vilera hd a Private Limiied 25,57,1'16
16 41 Ag Global Pivaie Limited 72,57,975
17 Adm A9.o lndusiies Laiur &Vizag Pvt Ltd 21,89,598
18 Avi Agri Busi.ess Limiled 4,999
19 BajBngAgro lndusrries P v6te timited 11,684
20 Gokul Ag.o Resources Ltd. 5,299
21 G One Agro Producls lmited 12,23.992
22 Ir/ls solvex Prvate Limited. 5,070
23 PaBkh Foods And Oils Limiled 66,311
24 RuchiSoya hdustries Lim ted (Mh) 2,10,O34
25 SheelOilAnd Fats Pvi Ltd r,98,26,193
26 Shree l4ahesh O I Refinery - lndole 6,05,562
27 1,09,132
2g BhaEt EnleD ze- Dhorail 25,201
1,38,581
30 21,290
31 l,lama Oeo Mahila G gh Udyog 7,440
32 50,944
1,069
25 00,000
Saraswati Oll l.duslnes 7,551
36 354,875
37 Sh€e Namada Tlad ig Colporation 13,650
38 Shri Bhagwal E.teD.ises 1E,01,863
S S Oillndustries 9,632
40 Tilak Ke N.mkeen- lndore 591
41 29,57,546
42 3,00,000
43 10,00,000
-TOTAL
RUPEES Pll'/rto 4 37,34.382
lnduatnos
ffi\
1( rruooar l-*
,Egbri
t.l Shrl Bhagwrd

a
aFl
I ndusrne6 Pilv'tc
Llmll'"
Q\--z# 0,"\*-
I rr-t'
a Advances to Staff
AMOUNI
1 Shri Mukesh cupta
2 ShriGoldy 20.000
23,260
4 Shr Lokesh Kodre 45 336
5 Shi Sunny Sahu 9.359
6 SmiGaima Mandato 56,000
7 Sml PEriksha putuar 7 294
60 000
9 ShriYogesh Namdev 40,050
12,668
TOTAL RUPEES
2.73 967
Olher Loaffi and Advance3
I Ramesh Chand.a t\,latpan

2 Shr Ram Trading Company 275,106
3 Raghunath Agoncies pvl Lld 10 277
4 Ashap!.a Roadways 6,110
1,146
550
8,000
I Atharva Taty Sotuion.tndore 1 50,000
I Bhan' A$ cenerat t.suranG
- rO ComDanv Ltd
1275A
Bacpear Consuhancy Ltp 24,258
11 Ekta ParkajSingh r0,000
10 000
13 Landmark CaB Pvr Lld 25 500
14 Vrshva Vyapar 53.314
l5 l\,langteshShanliiai 660
16 Nakshtra Oit 2,00 000
1165
18 Preet Maheshwai And Associates 34,700
41,700
20 Ratesh Telawat 35430
2l Shn thagwan Enrerpns€s Aahash clpia 10,000
22 Sush' kumar Rarhr 80,000
26,000
24 Vadhaman RepairinO Wo shoD 40.000
25 Zoho Technoogies pvt Ltd 4,868
26 orhers 1 325
27 Prepa d tnsuance 1,76 413
1,00,24a
TOTAL RUPEES
13,39 520
)TE - 16. REVENIJE FROIU OPERATIONS
Sale or TEdod coods
2 63,29 045
3 4,98 35,94 172
Soya Oil 6 90 49.339
5 Rice Bran Oit 3,69,01.93,525
6 7,52,39 482
7 ,er Snri thsgw.u Agro 16 Lltlrlle
13 71,44,373
8 1.61 17,777
9 Crude oelummod Soyabean Oii 68,62 675
10 27197,84281
lhc, 11,60 68,250
loreL nupees,,
./
tgS
"
l BhagtYsu AgIo lnoyArlos
Prlvatc Llmltc l I 82'03 82
&,K*
918
I
NOTE.,I8 " PURCHASE OF STOCKNN.TRAOE
Purchasss of Traded GoodB
sNo PARTlclJtARs AMoUNT
5,00,25,88,870
6,84,99,610
3 Soya Oll 3,67.92 20,634
4 Rice B.an Oi 7,21,40.871
13 33,31.546
1 55,67,700
1,35,09 470
8 crude Degummed Soyabean Oil 2,64,33,86,685
11,44,43,250
TOTAL RUPEES 11 .74 26,44 723
!9IE:22:-EM!.9E-AOSI9
lnterest Expense
1 Aank lcash Cr8dill 37,62,253

2 Bank flem toBnl 1,24 953
3 Banl [Vehicle Loanl 3,26 938
4
v 5 uBecu€d loans 21,75 306
Goods and Seruic* Tsx 33,634
6 Belated Paymonton TDS
tet SnIl Shsgwrti Agao
25,889
7 Belated Paymenton TCS
laq Plvatc Uanltn
11.694
TOTAL RUPEES 64.60 677
aLact ,
tei Sbrt Bhegwat lg[( tnousrtres P,rvete Llmllo.
g*E-
I u."orr
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Name SHRI BHAGWATIAGRO INDUSTRIES PRIVATE LIMITED

E-56, Raj Plaza, Chhawn, lndore

COMPUTATION OF TOTAL INCOME

INCOME FROM BUSINESS

A) UNOER THE NORMAL PROVISIONS OF THE INCOME.TAX ACT.196I

'dd' lr:ladmtsstble beino/llems consdered seoaralelv

Conlribution towards Corporate Social Responsibility (CSR) 2,11,000

As per annexed slalemenl 23 20,133 Rs. 6,57,69,951

TOTAL INCOME AS PER PROVISIONS OF SECTION 115BAA OF THE ACT Rs.6,57,69,951

Tax Payable on Returnedlncome @22o/a Rs. '1,44,69,389

Add : Surcharge on above @ 7% Rs.'10,12,857

F3r SnrlBhagw.tr Agro l.ldustnes P

DETAILS OF DOCUMENTS ENCLOSEO

1 Computaton of Total Income

Audit Repofi under section 44AB ofthe Income-Tax Act, 1961,

l. We report that the statutory audit of M/s. SHRI BHAGWATI AGRO

(b) the Audited Balance Sheet as at 3l st March,2022.. and,

2. 'Ihe statement of particulars required to be fumished under section 44AB

" Kanal rripa" , 97 , Jao'a Compound lndore- 452 OOl (M. p. )

FORM NO. 3CD

3. Permanent Account Number (PAN) AAUCS46I5E

6. Previous year From 01-04-2021 to 3t-03-2022

7. Assessment year 2022-23

10.(a) Nature of business or profession. Trading in Oil and Soya DOC

ll.(a) Whether books of account.ue Not specifically prescribed

12. Whcther the profit and loss account No

Serial Particulars Increase in profit Decrease in profit

lncrease in proiit lJecrease in Net Effect

14.(a) Method of valuation of closing Inventories are valued at "Cost or Net

Paniculars lncrease in protll Decrease in profit

15. Give thc following particulars of the

a) Description ofcapital asset;

(a) thc items f'alling within the scope ol Rs. Nil

Details of propcrty Consideration Valuc adopted or Whether provisions of second

(ca) Adjustmcnt made to the written

(cc) Adjusted \\,ritten down value _,]r

(e) Depreciation allowable.

19. Amounts admissible under sections:

20. (a) Any sum paid to an employee as

(Al Detail\ oIpa]menl on \.\hich lax is

(i) date ofpayment

(i) datc ol payment

(iii) nature ofpayment

( iii) under sub-clause (-)

(iv) under sub-clause (ii) & (iia)

(v) under sub-clause (iib)

(vi) under sub-clause (iii)

(A) date ofpayment

(vii) urnder sr.rb-clause (iv)

(d) Disallowance/ deemed incomiunder seiion 40A():

(e) provision fbr payment of gratuity Rs. Nil

(f) any sum paid by the assessee as an Rs. Nil

(g) particulars of any liability of a Rs. Nil

(h) amount of deduction inadmissible in Rs. Nil

(i) amount inadmissible under the proviso Rs. Nil

22. Amount oI interest inadmissible under Not Noticed

23. Pafiicula$ of payments made to As per Schedule "E" annexed

24. Amounts deemed to be profits and Not Applicable

25. Any amount ofprofit chargeable to tax Not Applicable