a.

Please state the key components in the Share Capital portion for the last two
years from the given company annual report. Please comment within 100
words
Following components are listed from balance sheet and reference notes of
Gayatri BioOrganics Ltd, All figures are in crores
Parameter

March 31st
2014
81.78
50.92
30.86

March 31st
2013
81.78
50.92
30.86

Share Capital (A+B)

Equity shares (A)
Redeemable optionally convertible preference
shares (B)
Central Subsidy (E)
0.1
0.1
P&L balance at beginning of year (C)
(46.24)
(47.14)
P&L for the year (D)
1.35
0.9
P&L balance at end of year (C+D+E)
(44.79)
(46.14)
Shareholders funds (A+B+C+D+E)
36.99
35.64
The company has issued 6% redeemable optionally convertible preference
shares in 2007 which are held mostly by the whole time director T Sandeep
Kumar Reddy and his family

The company has high accumulated losses which has decreased in 2014 by 2.9
Percent due to the 50 percent increase in yearly profit
Shareholder funds have risen by 3.8 percent in 2014 as a result.
Due to presence of accumulated loss, the value of shareholder funds is only
45.23% of the share capital