Rajdhani Group - Victoria Foods PVT LTD FY 2018

VICTORIA FOODS PRIVATE LIMITED
Standalone Financial Statements for period 01/04/2017 to 31/03/2018
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Corporate identity number U74899DL1983PTC016310
Permanent account number of entity AAACV2832Q
B-32, LAWRENCE ROAD ,
INDUSTRIAL AREA , New
Address of registered office of company Delhi , DELHI , INDIA -
110035
Commercial and
Type of industry Industrial
Date of board meeting when final accounts were approved 01/09/2018
Date of start of reporting period 01/04/2017 01/04/2016
Date of end of reporting period 31/03/2018 31/03/2017
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other
No
relevant books and papers in electronic form
Disclosure of principal product or services [Table] ..(1)

Types of principal product or services [Axis] 1 2
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 1101 1102
CEREAL FLOURS
WHEAT O R OTHER THAN
Description of product or service category MESLIN FLOUR THAT OF WHEAT
OR MESLIN
Turnover of product or service category 386,44,15,287.28 211,67,25,842.72
Highest turnover contributing product or service (ITC 8 digit) code 11010000 11029000
Sale & Processing of Sale & Processing of
Description of product or service Flour Dal(Pulses)
Turnover of highest contributing product or service 386,44,15,287.28 211,67,25,842.72
Quantity of highest contributing product or service in UoM [pure] 0.6461 [pure] 0.3232
VICTORIA FOODS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2017 to 31/03/2018
[400400] Disclosures - Directors report
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1 2
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director Udit Rakesh
Last name of director Jain Jain
Designation of director Director Director
Director identification number of director 00166794 00166814
Date of signing board report 01/09/2018 01/09/2018
2

01/04/2017
to
31/03/2018
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair [See below]
1 .
TRANSFER TO
Disclosure relating to amounts if any which is proposed to carry to any RESERVES No
reserves amount was transferred
to General Reserves
during the year under
reference.
1 .
DIVIDEND In view
to requirement of funds
Disclosures relating to amount recommended to be paid as dividend in future, your directors
do not recommend any
dividend for the year
ended 31st March, 2018.
1 .
CONSERVATION OF ENERGY,
TECHNOLOGY ABSORPTION
AND FOREIGN EXCHANGE
Details regarding energy conservation EARNINGS AND
OUTGO (i)
Conservation of Energy
and Technology
Absorption:-N.A.
1 .
CONSERVATION OF ENERGY,
TECHNOLOGY ABSORPTION
AND FOREIGN EXCHANGE
Details regarding technology absorption EARNINGS AND
OUTGO (i)
Conservation of Energy
and Technology
Absorption:-N.A.
Details regarding foreign exchange earnings and outgo [See below]
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (5)
affecting financial position of company [See below]
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (7)
188(1) [TextBlock] [See below]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Whether there are material contracts/arrangements/transactions at
No
arm's length basis
Disclosure of extract of annual return as provided under section 92(3) Textual information (8)
[TextBlock] [See below]
Disclosure of statement on declaration given by independent directors Textual information (9)
under section 149(6) [TextBlock] [See below]
Disclosure for companies covered under section 178(1) on
directors appointment and remuneration including other matters [See below]
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (11)
management policy [TextBlock] [See below]
Details on policy development and implementation by company on
corporate social responsibility initiatives taken during year [See below]
[TextBlock]
Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]
Disclosure of financial summary or highlights [TextBlock] [See below]
3
1 .
CHANGE IN THE NATURE OF
BUSINESS
Disclosure of change in nature of business [TextBlock]

D u r i n g
the year under review,
there was no change in the
nature of the business of
the company.
Details of directors or key managerial personnels who were Textual information (14)
appointed or have resigned during year [TextBlock] [See below]
Disclosure of companies which have become or ceased to be its
subsidiaries, joint ventures or associate companies during [See below]
year [TextBlock]
Details relating to deposits covered under chapter v of companies act Textual information (16)
Details of deposits which are not in compliance with requirements Textual information (17)
of chapter v of act [TextBlock] [See below]
Details of significant and material orders passed by
regulators or courts or tribunals impacting going concern [See below]
status and company’s operations in future [TextBlock]
Details regarding adequacy of internal financial controls with Textual information (19)
reference to financial statements [TextBlock] [See below]
Disclosure of reasons if company fails to spend prescribed amount on CSR Others
Disclosure of other reasons if company fails to spend prescribed amount AS per Director
on CSR Report
Disclosure of appointment and remuneration of managerial personnels Textual information (20)
Number of meetings of board [pure] 12
4
Disclosure in board of directors report explanatory [Text Block]
www.rajdhanigroup.com
NOTICE TO THE MEMBERS
NOTICE IS HEREBY GIVEN that the 35th ANNUAL GENERAL MEETING of the Members of VICTORIA FOODS PRIVATE LIMITED
will be held on Saturday, 29th September, 2018 at 11:00 A.M. at B-32, LAWRENCE ROAD, INDUSTRIAL AREA, NEW DELHI -110035 to
transact the following business:
ORDINARY BUSINESS:
1. To receive, consider and adopt the Audited Balance Sheet as at 31st March 2018, the Profit and Loss Account for the year ended on that date
and the Reports of the Directors and Auditors thereon.
2. To consider and if thought fit, to pass with or without modification(s), the following resolution as an Ordinary Resolution:
“RESOLVED THAT pursuant to the provisions of Section 139 and all other applicable provisions of the Companies Act, 2013 (the “Act”) read
with Rule 3(7) of the Companies (Audit and Auditors) Rules, 2014 (including any statutory modification(s) or re-enactment thereof for the time
being in force), the Company hereby ratifies the appointment of M/s J. B & Associates, Chartered Accountants (Firm Registration No. 000974N),
as the Statutory Auditors of the Company to hold office from the conclusion of this meeting till the conclusion of 36th Annual General Meeting of
the company to be held in the year 2019 to examine and audit the accounts of the company at such remuneration as may be determined by the
Board of Directors.”
For and on behalf of the Board of Directors of
5
Place: New Delhi
Date: 01.09.2018
Rakesh Jain Udit Jain
Director Director
DIN-00166814 DIN-00166794
Victoria Foods Pvt Ltd.
CIN No: U74899DL1983PTC016310
B-32 Lawrence Road Industrial. Area, Delhi-110 035.
T: +91-1145325500-(30 Lines) Fax: +91-11-27104760
E: info@rajdhanigroup.com
NOTES:
1. The relevant Explanatory Statement, If any, pursuant to section 102 (1) of the Companies Act, 2013, in respect of Special Business at
the meeting, is annexed hereto and forms part of this notice.
2. A member entitled to attend and vote is entitled to appoint a proxy to attend and vote instead of himself and the proxy need not be a
member. Proxies in order to be effective must be received by the company not later than forty eight (48) hours before the meeting. Proxies
submitted on behalf of limited companies, societies, etc., must be supported by appropriate resolutions/authority, as applicable.
A person can act as proxy on behalf of Members not exceeding fifty (50) and holding in the aggregate not more than 10% of the total share capital
of the Company. In case a proxy is proposed to be appointed by a Member holding more than 10% of the total share capital of the Company
carrying voting rights, then such proxy shall not act as a proxy for any other person or shareholder.
6
3. Members are requested to bring their attendance slips duly completed and signed mentioning therein details of their DP ID and Client
ID/ Folio No.
4. In case of joint holders attending the Meeting, only such joint holder who is higher in the order of names will be entitled to vote at the
Meeting.
5. Relevant documents referred to in the accompanying Notice and in the Explanatory Statements are open for inspection by the
Members at the Company’s Registered Office on all working days of the Company, during business hours up to the date of the Meeting.
6. Corporate Members intending to send their authorized representatives to attend the Meeting pursuant to Section 113 of the Companies
Act, 2013 are requested to send to the Company, a certified copy of the relevant Board Resolution together with their respective specimen
signatures authorizing their representative(s) to attend and vote on their behalf at the Meeting.
7. Members seeking any information with regard to the Accounts are requested to write to the Company at an early date, so as to enable
the Management to keep the information ready at the meeting.
Place: New Delhi
Date: 01.09.2018
Director Director
DIN-00166814 DIN-00166794
7
www.rajdhanigroup.com
DIRECTORS’ REPORT
Dear Members,
The Directors of your company present herewith Annual Report together with the Audited Accounts for the year ended on 31st March, 2018.
1. FINANCIAL RESULTS
The financial results of the company for financial year ended 31st March 2018 is summarized below:
(Amt. in Rs)
31.03.2018 31.03.2017
Sales Turnover and Other Income 598,11,41,121 669,78,29,498
Profit / (Loss) before Dep. and Tax 12,87,82,676 11,29,34,056
Less: Depreciation 4,84,51,737 3,50,56,718
Profit/ (Loss) after Dep. before tax 8,03,30,939 7,78,77,338
Provision for taxation & Deferred tax 3,61,58,911 1,52,86,623
Net Profit /( Loss) after Taxation 4,30,49,739 6,13,20,284
8
Profit / Loss transferred to Reserves & Surplus 4,30,49,739 6,13,20,284
Earning Per Share : Basic 36.43 51.90
Diluted 36.43 51.90 )
Victoria Foods Pvt Ltd.
CIN No: U74899DL1983PTC016310
B-32 Lawrence Road Industrial. Area, Delhi-110 035.
T: +91-1145325500-(30 Lines) Fax: +91-11-27104760
E: info@rajdhanigroup.com
2. FINANCIAL PERFORMANCE AND THE STATE OF THE COMPANY AFFAIRS
The company has recorded sales and other income of Rs.598.11 crores as against Rs. 669.78 crores in the preceding year and has earned net profit
before tax of Rs.8.03 crores as against net profit before tax of Rs. 7.79 crores in the preceding year.
3. DIVIDEND
In view to requirement of funds in future, your directors do not recommend any dividend for the year ended 31st March, 2018.
4. DEPOSITS
9
During the year under review, the company has not accepted any deposits from the public within the meaning of Section 73 read with Chapter V
of the Companies Act, 2013 and Companies (Acceptance of Deposit) Rules, 2014, as amended from time to time.
5. SHARE CAPITAL
There is no change in Share Capital structure of the Company during the Financial Year under review.
6. DIRECTORS AND KEY MANAGERIAL PERSONNEL
Presently, Board of Directors of Company comprises four directors and there is no change in Board of Directors during the year. Mr. Nitin
Sharma, Company Secretary (KMP) of the company has resigned from the post of Company Secretary w.e.f 22.01.2018.
7. TRANSFER TO RESERVES
No amount was transferred to General Reserves during the year under reference.
8. STATEMENT ON DECLARATION BY INDEPENDENT DIRECTORS
Provisions of section 149(4) & 149(6) of the Companies Act, 2013 read with Companies (Appointment and Qualification of Directors) Rules,
2014, related to independent directors, do not apply to the Company.
9. CONSTITUTION OF AUDIT COMMITTEE
Provisions of Section 177 of the Companies Act, 2013 read with Companies (Meetings of Board and its Power) Rules, 2014 related to Audit
Committee is not applicable to the company.
10
10. VIGIL MECHANISM POLICY
The Company has devised an effective Vigil Mechanism for stakeholders including Directors, shareholders, employees to report concerns about
unethical behavior, actual or suspected fraud or violation of the company’s code of conduct or ethics policy to freely communicate their concerns
about illegal or unethical practices.
11. NOMINATION AND REMUNERATION COMMITTEE AND STAKEHOLDERS RELATIONSHIP COMMITTEE
Provisions of section 178 of the Companies Act, 2013 read with Companies (Meetings of Board and its Power) Rules, 2014, in respect of
Nomination & remuneration Committee is not applicable to the company. Pursuant to Section 178 of Companies Act, 2013 read with Companies
(Meetings of Board and its Power) Rules, Stakeholders Relationship Committee is not applicable on the company as the company does not
have more than 1,000 shareholders, debenture holders, deposit-holders and any other security-holders at any time.
12. WOMEN DIRECTOR
Pursuant to section 149 of the Companies Act, 2013 read with Companies (Appointment and Qualification of Directors) Rules, 2014, the
company is not required to appoint any woman director.
13. INTERNAL AUDITOR & COST AUDITOR
Pursuant to Section 138 of the companies Act, read with Companies (Accounts) Rules, 2014, the company is not required to appoint Internal
Auditor to conduct Internal Audit. Pursuant to Sub Section (1) of Section 148 of the Companies Act 2013, the company is not required to appoint
cost auditor.
14. RISK MANAGEMENT POLICY
11
The company has taken steps to prevent undesirable incidents or outcomes and has reviewed and taken steps for past incidents and implemented
changes to prevent or reduce all future incidents. The management also evaluated and assessed these risks regularly. The management is
evaluating and planning the risk management in a continuing process.
15. EVALUATION OF BOARD PERFORMANCE
Provisions of section 134(3)(p) and rule 8(4) of Companies (Accounts) Rules, 2014 related to formal annual evaluation of Board of Directors and
its committees is not applicable to the company, as the company is neither listed company nor public company having its paid up share capital of
Rs.25 Crores or more.
16. MATERIAL CHANGES AND COMMITMENT
No material changes and commitments occurred, which may affect the financial position of the Company, between the end of the financial year of
the company to which the financial statements relate and the date of the report.
17. ADEQUACY Of INTERNAL FINANCIAL CONTROL
The company has adequate system of internal financial control to safeguard and protect from loss, unauthorized use or disposition of its assets.
All the transactions are properly authorized, recorded and reported to the Management. The Company is following all the applicable Accounting
Standards for properly maintaining the books of accounts and reporting financial statements. The management of the company checks and
verifies the internal control and monitors them in accordance with policy adopted by the company. Company continues to ensure proper and
adequate systems and procedures commensurate with its size and nature of its business.
18. CHANGE IN THE NATURE OF BUSINESS
During the year under review, there was no change in the nature of the business of the company.
19. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186
12
The company has not given any loan, guarantee or invested under Section 186 of the Companies Act, 2013 read with Companies (Meetings of
Board and its Powers) Rules, 2014.
20. DETAILS OF SUBSIDIARY/JOINT VENTURES/ASSOCIATE COMPANIES AND THEIR PERFORMANCE AND FINANCIAL
POSITION
The company is not having any Subsidiary Company/Associate Company/Joint Venture.
21. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE
GOING CONCERN STATUS AND COMPANY’S OPERATIONS IN FUTURE
Your directors confirm that no significant and/or material order(s) had been passed against the company during the financial year 2017-18, which
may adversely impact the status of ongoing concern and operations in future.
22. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES U/S 188(1)
All related party transactions that were entered into during the financial year ended 31st March, 2018 were on an arm’s length basis and were in
the ordinary course of business. Therefore, the Provisions of Section 188 of the Companies Act, 2013 are not attracted. Further, there are no
materially significant related party transactions during the year under review made by the Company with Promoters, Directors, Key Managerial
Personnel or other designated persons which may have a potential conflict with the interest of the Company at large. Thus, disclosure in Form
AOC-2 is not required.
23. EXTRACT OF THE ANNUAL RETURN
The extract of the annual return i.e. Form MGT – 9, as prescribed under sub-section (3) of section 92 of the Companies Act, 2013 read with Rule
12 of Companies (Management and Administration) Rules, 2014, shall form part of the Board’s report and is attached herewith as Annexure – I to
this report.
24. CORPORATE SOCIAL RESPONSIBILITY
Your Board of Directors during the year under review approved the Corporate Social Responsibility (CSR) policy of your company pursuant to
provision of Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, based on the
recommendations of CSR Committee.
13
The Corporate Social Responsibility Committee (CSR Committee) of the Company has formulated and recommended to the Board which
includes Mr. Rakesh Jain, Mr. Udit Jain and Mrs. Vidhi Jain, a Corporate Social Responsibility Policy (CSR Policy) indicating the activities to be
undertaken by the Company, which has been approved by the Board.
The Annual Report on CSR activities is enclosed as per prescribed format as Annexure II and forms part of this report.
25. NUMBER OF BOARD MEETINGS HELD
Twelve (12) meetings of the Board of Directors of your company were held during the financial year ended on 31st March, 2018.
26. SECRETARIAL AUDIT AND CORPORATE GOVERNANCE
The Company does not fall in the criteria as laid down under Section 204 of the Companies Act, 2013 read with Rule 9 of Companies
(Appointment and Remuneration of Managerial Personnel) Rules, 2014, as amended from time to time, for the purpose of carrying out secretarial
audit. Your directors maintain highest standard of corporate governance practices to safeguard the interest of shareholders/stakeholders.
27. DIRECTORS’ RESPONSIBILITY STATEMENT
As required under section 134(5) of the Companies Act, your directors hereby confirm:
a) that in the presentation of annual accounts for the year ended on 31st March 2018, the applicable Accounting Standards have been followed
with proper explanation relating to material departures;
b) that the Directors have selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable
and prudent so as to give a true and fair view of the state of affairs of the Company at the end of the financial year and of the loss of the Company
for the year ended on that date;
c) that proper and sufficient care was taken for the maintenance of adequate accounting records in accordance with the provisions of the
Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities;
d) that the annual accounts have been prepared on a going concern basis; and
e) that the directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were
adequate and operating effectively.
14
28. DETAILS OF FRAUD REPORTED BY AUDITORS
No fraud has been noticed or reported by the Auditor as per Section 143(12) of the Companies Act, 2013 read with Companies (Amendment) Act,
2015.
29. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION AND FOREIGN EXCHANGE EARNINGS AND OUTGO
(i) Conservation of Energy and Technology Absorption:-N.A.
(ii) Foreign Exchange Earnings and Outgo :
Foreign Exchange Earnings ----- Rs. 6,48,60,832.00/-
Foreign Exchange Outgo ----- Rs. 77,25,18,029.00/-
30. STATUTORY AUDITORS
The members are requested to ratify the appointment of J. B & Associates, Chartered Accountants (Firm Registration No.000974N) as Statutory
Auditors of the company for the financial year 2018-19 as per item No. 2 of Notice.
The notes on account referred to in Auditor’s Report are self-explanatory and, therefore, do not calls for any further comments under Section 134
of the Companies Act, 2013 read with the Companies (Accounts) Rules, 2014.
31. MANAGERIAL REMUNERATION
Disclosure of Managerial Remuneration in Board Report under Section 197(12) Read with Companies (Appointment and Remuneration of
Managerial Personnel) Rules, 2014 is not applicable to the Company as the Company is not a listed company.
15
32. HUMAN RESOURCE DEVELOPMENT
The industrial relations continued to be cordial in the company. As a part of HR initiatives, training and people development are being given
necessary focus.
33. DISCLOSURE UNDER SEXUAL HARASSMENT OF WOMAN & WORKPLACE (PREVENTION, PROHIBITION AND
RESDRESSAL) ACT, 2013
The company has an Anti-Sexual Harassment Policy in line with the requirements of the Sexual Harassment of Women at the Workplace
(Prevention, Prohibition and Redressal) Act, 2013.
The following are the summary of sexual harassment complaints received and disposed off during the financial year 2017-18:
No of Complaints received: Nil
No of complaints disposed off: N. A
34. ACKNOWLEDGEMENT
The Directors express their sincere appreciation to all bankers, members of the company for their co-operation.
Place: New Delhi
Date: 01.09.2018
16
SD/- Sd/-
Director Director
DIN-00166814 DIN-00166794
Description of state of companies affair

1. FINANCIAL PERFORMANCE AND THE STATE OF THE COMPANY AFFAIRS The company has recorded sales and other
income of Rs.598.11 crores as against Rs. 669.78 crores in the preceding year and has earned net profit before tax of Rs.8.03 crores as against net
profit before tax of Rs. 7.79 crores in the preceding year.
Details regarding foreign exchange earnings and outgo

ii) Foreign Exchange Earnings and Outgo : Foreign Exchange Earnings ----- Rs. 6,48,60,832.00/- Foreign Exchange
Outgo ----- Rs. 77,25,18,029.00/-
Disclosures in director’s responsibility statement

1. DIRECTORS RESPONSIBILITY STATEMENT As required under section 134(5) of the Companies Act, your directors hereby confirm:
a) that in the presentation of annual accounts for the year ended on 31st March 2018, the
applicable Accounting Standards have been followed with proper explanation relating to material departures; b) that the Directors have
selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable and prudent so as to give a
true and fair view of the state of affairs of the Company at the end of the financial year and of the loss of the Company for the year ended on that
date; c) that proper and sufficient care was taken for the maintenance of adequate accounting records in accordance with the provisions of the
Companies Act, 2013 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities; d) that the
annual accounts have been prepared on a going concern basis; and e) that the directors had devised proper systems to ensure compliance with
the provisions of all applicable laws and that such systems were adequate and operating effectively.
Details of material changes and commitment occurred during period affecting financial position of company
1. MATERIAL CHANGES AND COMMITMENT No material changes and commitments occurred, which may affect the financial position
of the Company, between the end of the financial year of the company to which the financial statements relate and the date of the report.
17
Particulars of loans guarantee investment under section 186 [Text Block]

1. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186
The company has not given any loan, guarantee or invested under Section 186 of the Companies Act, 2013 read with Companies (Meetings of
Board and its Powers) Rules, 2014.
Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
1. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES U/S 188(1)
All related party transactions that were entered into during the financial year ended 31st March, 2018 were on an arm’s length basis and were in
the ordinary course of business. Therefore, the Provisions of Section 188 of the Companies Act, 2013 are not attracted. Further, there are no
materially significant related party transactions during the year under review made by the Company with Promoters, Directors, Key Managerial
Personnel or other designated persons which may have a potential conflict with the interest of the Company at large. Thus, disclosure in Form
AOC-2 is not required.
18
Disclosure of extract of annual return as provided under section 92(3) [Text Block]
FORM NO. MGT 9
EXTRACT OF
ANNUAL
RETURN
As on financial year
ended on
31.03.2018
Pursuant to Section
92 (3) of the
Companies Act,
2013 and rule 12(1)
of the Company
(Management &
Administration)
Rules, 2014.
I. REGISTRATION
& OTHER
DETAILS:
1 CIN U74899DL1983PTC016310
2 Registration Date 08-08-1983
VICTORIA FOODS
3 Name of the Company
PRIVATE LIMITED
Category/Sub-category
4 Co. Limited By Shares
of the Company
Indian Non-
Government Company
B-32, LAWRENCE ROAD,

Address of the
INDUSTRIAL AREA,
5 Registered office &
NEW DELHI
contact details
-110035,INDIA
Whether listed
19
6 company No
Name, Address &

contact details of the
7 N.A.
Registrar & Transfer
Agent, if any.
II. PRINCIPAL
BUSINESS
ACTIVITIES OF
THE COMPANY
(All the business

activities
contributing 10 % or
more of the total
turnover of the
company shall be
stated)
Name and Description NIC Code of

S. No. of main products / the
services Product/service
Sale & Processing of

1 10613
Dal(Pulses)
Sale & Processing of

2 10611
Flour
III.
PARTICULARS
OF HOLDING,
SUBSIDIARY
AND ASSOCIATE
COMPANIES
Holding/
Name and address of
SN CIN/GLN Subsidiary/
the Company
Associate
1 N.A.
20
IV. SHARE
HOLDING
PATTERN
(Equity share capital

breakup as
percentage of total
equity)
(i) Category-wise
Share Holding
No. of Shares
No. of Shares
held at the
held at the end
Category of beginning of the
of the year
Shareholders year
[As on
[As on
31-March-2018]
31-March-2017]
% of
% of Total
Demat Physical Total Total Demat Physical Total
Shares
Shares
A. Promoters
(1) Indian
a) Individual/ HUF NIL 9,97,303 84.40% NIL 9,97,303

9,97,303
b) Central Govt - 0.00%
c) State Govt(s) - 0.00%
d) Bodies Corp. - 0.00%
e) Banks / FI - 0.00%
f) Any other - 0.00%
Sub Total (A) (1) - 9,97,303 84.40% - 9,97,303

9,97,303
21
(2) Foreign
a) NRI Individuals - 0.00%
b) Other Individuals - 0.00%
c) Bodies Corp. - 0.00%
d) Any other - 0.00%
Sub Total (A) (2) - - 0.00% - -

-
TOTAL (A) - 9,97,303 84.40% - 9,97,303

9,97,303
B. Public
Shareholding
1. Institutions
a) Mutual Funds - 0.00%
b) Banks / FI - 0.00%
c) Central Govt - 0.00%
d) State Govt(s) - 0.00%
e) Venture Capital
- 0.00%
Funds
f) Insurance
- 0.00%
Companies
g) FIIs - 0.00%
h) Foreign Venture
- 0.00%
Capital Funds
22
i) Others (specify) - 0.00%
Sub-total (B)(1):- - - 0.00% - -

-
2. Non-Institutions
a) Bodies Corp.
i) Indian 184276 1,84,276 15.60% 184276
ii) Overseas - 0.00%
b) Individuals
i) Individual
shareholders holding
nominal share - 0.00%
capital upto Rs. 1
lakh
ii) Individual
shareholders holding
nominal share - 0.00%
capital in excess of
Rs 1 lakh
c) Others (specify)
Non Resident
- 0.00%
Indians
Overseas Corporate
- 0.00%
Bodies
Foreign Nationals - 0.00%
Clearing Members - 0.00%
Trusts - 0.00%
Foreign Bodies - D
- 0.00%
R
23
Sub-total (B)(2):- - 1,84,276 1,84,276 15.60% - 1,84,276
Total Public (B) - 1,84,276 15.60% - 1,84,276

1,84,276
C. Shares held by
Custodian for GDRs - 0.00%
& ADRs
Grand Total
- 11,81,579 100.00% - 11,81,579
(A+B+C) 11,81,579
(ii) Shareholding of
Promoter
Shareholding
Shareholding
at the
SN Shareholder’s Name at the end of
beginning of
the year
the year
% of Shares
% of total
% of total Shares of Pledged/ No. of % of Shares Pledged /
No. of Shares Shares of the
the company encumbered to Shares encumbered to total shares
company
total shares
1 Rakesh Jain 4,85,360 41.08% NIL 4,85,360
2 Archana Jain 3,01,929 25.55% NIL 3,01,929
3 Udit Jain 1,02,514 8.68% NIL 1,02,514
4 Vidhi Jain 61,429 5.20% NIL 61,429
R.K Jain &

5 46,071 3.90% NIL 46,071
Sons(HUF)
(iii) Change in
Promoters’
Shareholding
(please specify, if
there is no change)
Shareholding at the
SN Particulars Date Reason
beginning of the year
% of total No. of
No. of shares % of total shares
shares shares
24
Rakesh Jain
At the beginning of
4,85,360 41.08%
the year
Changes during the

year
NO
CHANGE
At the end of the year 4,85,360 41.08%
Archana Jain
At the beginning of
3,01,929 25.55%
the year
Changes during the

year
NO
CHANGE
Udit Jain
At the beginning of
1,02,514 8.68%
the year
Changes during the

year
NO
CHANGE
25
Vidhi Jain
At the beginning of
61,429 5.20%
the year
Changes during the

year
NO
CHANGE
At the end of the year 61,429 5.20%
R.K Jain &

Sons(HUF)
At the beginning of
46,071 3.90%
the year
Changes during the

year
NO
CHANGE
(iv) Shareholding
Pattern of top ten
Shareholders
(Other than
Directors, Promoters
and Holders of
26
GDRs and ADRs):
For each of the Top 10 Shareholding at the

SN Date Reason
shareholders beginning of the year
% of total No. of
shares shares
M/s Super Fast

1
Holdings Pvt. Ltd.
At the beginning of
1,84,276 15.60%
the year
Changes during the

NO CHANGE
year
(v) Shareholding of
Directors and Key
Managerial
Personnel:
Shareholding of each
Directors and each Shareholding at the
SN Date Reason
Key Managerial beginning of the year
Personnel
% of total No. of
shares shares
1 Rakesh Jain
At the beginning of
4,85,360 41.08%
the year
Changes during the

NO CHANGE
year
27
2 Archana Jain
At the beginning of
3,01,929 25.55%
the year
Changes during the

NO CHANGE
year
3 Udit Jain
At the beginning of
1,02,514 8.68%
the year
Changes during the

NO CHANGE
year
4 Vidhi Jain
At the beginning of
61,429 5.20%
the year
Changes during the

NO CHANGE
year
V. INDEBTEDNESS
Indebtedness of the Company including interest outstanding/accrued but not

due for payment.
Secured Loans
28
Particulars excluding deposits
Indebtedness at the beginning of the financial year
i) Principal Amount
44,87,68,545.00
ii) Interest due but not paid

-
iii) Interest accrued but not due

-
Total (i+ii+iii)
44,87,68,545.00
Change in Indebtedness during the financial year
* Addition
34,96,12,968.00
* Reduction
8,00,09,664.00
Net Change
26,96,03,304.00
Indebtedness at the end of the financial year
i) Principal Amount
71,83,71,849.00
ii) Interest due but not paid
iii) Interest accrued but not due

-
Total (i+ii+iii)
71,83,71,849.00
VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL

PERSONNEL
A. Remuneration to Managing Director, Whole-time Directors and/or

Manager:
Particulars of
29
SN. Remuneration
Name
Designation
1 Gross salary
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act,
1961
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961
(c) Profits in lieu of salary under section 17(3) Income- tax Act, 1961
2 Stock Option
3 Sweat Equity
4 Commission
- as % of profit
- others, specify
Others, please
5
specify
Total (A)
Ceiling as per
the Act
B. Remuneration to other Directors
Particulars of
SN. Name of Directors
Remuneration
30
Rakesh Jain
Independent
1
Directors
Fee for attending board committee meetings
Commission
Others, please specify
Total (1)
-
Other
2 Non-Executive
Directors
Fee for attending board committee meetings
Commission
Others, please specify: Salary

1,64,00,000.00
Total (2)
1,64,00,000.00
Total
(B)=(1+2) 1,64,00,000.00
Total
Managerial
Remuneration
Overall
Ceiling as per
the Act
C. Remuneration to Key Managerial Personnel other than MD/Manager/WTD
Particulars of Name of Key

SN.
Remuneration Managerial Personnel
Name
Designation CEO
31
1 Gross salary N.A.
(a) Salary as per provisions contained in section 17(1) of the Income-tax Act,
1961 -
(b) Value of perquisites u/s 17(2) Income-tax Act, 1961

-
(c) Profits in lieu of salary under section 17(3) Income- tax Act, 1961
-
2 Stock Option
-
3 Sweat Equity
-
4 Commission
-
- as % of profit
-
- others, specify
-
Others, please
5
specify -
Total
-
VII. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES:
Section of
the
Type Brief Description
Companies
Act
A.
COMPANY
N.A.
Penalty
Punishment
32
Compounding
B. DIRECTORS
N.A.
Penalty
Punishment
Compounding
C. OTHER OFFICERS IN DEFAULT

N.A.
Penalty
Punishment
Compounding
Place: New Delhi
Date: 01-09-2017
33
Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block]
1. STATEMENT ON DECLARATION BY INDEPENDENT DIRECTORS
Provisions of section 149(4) & 149(6) of the Companies Act, 2013 read with Companies (Appointment and Qualification of Directors) Rules,
2014, related to independent directors, do not apply to the Company.
Disclosure for companies covered under section 178(1) on directors appointment and remuneration including other
matters provided under section 178(3) [Text Block]
1. NOMINATION AND REMUNERATION COMMITTEE AND STAKEHOLDERS RELATIONSHIP COMMITTEE
Provisions of section 178 of the Companies Act, 2013 read with Companies (Meetings of Board and its Power) Rules, 2014, in respect of
Nomination & remuneration Committee is not applicable to the company. Pursuant to Section 178 of Companies Act, 2013 read with Companies
(Meetings of Board and its Power) Rules, Stakeholders Relationship Committee is not applicable on the company as the company does not
have more than 1,000 shareholders, debenture holders, deposit-holders and any other security-holders at any time.
Disclosure of statement on development and implementation of risk management policy [Text Block]
1. RISK MANAGEMENT POLICY
The company has taken steps to prevent undesirable incidents or outcomes and has reviewed and taken steps for past incidents and implemented
changes to prevent or reduce all future incidents. The management also evaluated and assessed these risks regularly. The management is
evaluating and planning the risk management in a continuing process.
34
Details on policy development and implementation by company on corporate social responsibility initiatives taken
during year [Text Block]
1. CORPORATE SOCIAL RESPONSIBILITY
Your Board of Directors during the year under review approved the Corporate Social Responsibility (CSR) policy of your company pursuant to
provision of Section 135 of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, based on the
recommendations of CSR Committee.
The Corporate Social Responsibility Committee (CSR Committee) of the Company has formulated and recommended to the Board which
includes Mr. Rakesh Jain, Mr. Udit Jain and Mrs. Vidhi Jain, a Corporate Social Responsibility Policy (CSR Policy) indicating the activities to be
undertaken by the Company, which has been approved by the Board.
The Annual Report on CSR activities is enclosed as per prescribed format as Annexure II and forms part of this report.
Disclosure of financial summary or highlights [Text Block]
31.03.2018 31.03.2017
Sales Turnover and Other Income 598,11,41,121 669,78,29,498
Profit / (Loss) before Dep. and Tax 12,87,82,676 11,29,34,056
Less: Depreciation 4,84,51,737 3,50,56,718
Profit/ (Loss) after Dep. before tax 8,03,30,939 7,78,77,338
Provision for taxation & Deferred tax 3,61,58,911 1,52,86,623
Net Profit /( Loss) after Taxation 4,30,49,739 6,13,20,284
Profit / Loss transferred to Reserves & Surplus 4,30,49,739 6,13,20,284
Earning Per Share : Basic 36.43 51.90
Diluted 36.43 51.90 )
35
Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
1. MANAGERIAL REMUNERATION
Disclosure of Managerial Remuneration in Board Report under Section 197(12) Read with Companies (Appointment and Remuneration of
Managerial Personnel) Rules, 2014 is not applicable to the Company as the Company is not a listed company.
Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies
during year [Text Block]
1. DETAILS OF SUBSIDIARY/JOINT VENTURES/ASSOCIATE COMPANIES AND THEIR PERFORMANCE AND FINANCIAL
POSITION
The company is not having any Subsidiary Company/Associate Company/Joint Venture.
Details relating to deposits covered under chapter v of companies act [Text Block]
1. DEPOSITS
Details of deposits which are not in compliance with requirements of chapter v of act [Text Block]
1. DEPOSITS
36
Details of significant and material orders passed by regulators or courts or tribunals impacting going concern status
and company’s operations in future [Text Block]
1. SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS OR COURTS OR TRIBUNALS IMPACTING THE
GOING CONCERN STATUS AND COMPANY’S OPERATIONS IN FUTURE
Your directors confirm that no significant and/or material order(s) had been passed against the company during the financial year 2017-18, which
may adversely impact the status of ongoing concern and operations in future.
Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
1. ADEQUACY Of INTERNAL FINANCIAL CONTROL
The company has adequate system of internal financial control to safeguard and protect from loss, unauthorized use or disposition of its assets.
All the transactions are properly authorized, recorded and reported to the Management. The Company is following all the applicable Accounting
Standards for properly maintaining the books of accounts and reporting financial statements. The management of the company checks and
verifies the internal control and monitors them in accordance with policy adopted by the company. Company continues to ensure proper and
adequate systems and procedures commensurate with its size and nature of its business.
Disclosure of appointment and remuneration of managerial personnels [Text Block]

1. DIRECTORS AND KEY MANAGERIAL PERSONNEL
Presently, Board of Directors of Company comprises four directors and there is no change in Board of Directors during the year. Mr. Nitin
Sharma, Company Secretary (KMP) of the company has resigned from the post of Company Secretary w.e.f 22.01.2018.
37
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/04/2017
to
31/03/2018
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Individual
Name of audit firm J. B. & Associates
Agarwal Jay
Name of auditor signing report Bhagwan
Firms registration number of audit firm 000974N
Membership number of auditor 017005
23/26, East Patel
Address of auditors Nagar
Permanent account number of auditor or auditor's firm AAAPA4461B
SRN of form ADT-1 S41751397
Date of signing audit report by auditors 01/09/2018
Date of signing of balance sheet by auditors 01/09/2018
38
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in
auditors' report [LineItems]
Textual information
Disclosure in auditors report relating to fixed assets (21) [See below]
1. (a)The
company has
maintained proper
records showing full
Disclosure relating to quantitative details of fixed assets particulars, including
quantitative details
and situation of fixed
assets.
Disclosure relating to physical verification and material discrepancies of fixed Textual information
assets (22) [See below]
(c) The title deeds of
immovable property
Disclosure relating to title deeds of immovable properties are held in the name
of the Company.
Textual information
Disclosure in auditors report relating to inventories (23) [See below]
Textual information
Disclosure in auditors report relating to loans (24) [See below]
Disclosure in auditors report relating to compliance with Section 185 and 186 of Textual information
Companies Act, 2013 (25) [See below]
1. The Company
has not accepted any
deposits from the
public within the
Disclosure in auditors report relating to deposits accepted meaning Section 73
to 76 of the Act and
the rules framed
there under.
Textual information
Disclosure in auditors report relating to maintenance of cost records (26) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (27) [See below]
Disclosure relating to regularity in payment of undisputed statutory dues Textual information
[TextBlock] (28) [See below]
Textual information
Disclosure relating to disputed statutory dues [TextBlock] (29) [See below]
1. The company
has not defaulted in
Disclosure in auditors report relating to default in repayment of financial dues repayment of dues to
banks/financial
institutions.
Disclosure in auditors report relating to public offer and term loans used for Textual information
purpose for which those were raised (30) [See below]
1. According to
information and
explanations given
Disclosure in auditors report relating to fraud by the company or on the to us, no fraud on or
company by its officers or its employees reported during period by the company has
been noticed or
reported during the
year.
Textual information
Disclosure in auditors report relating to managerial remuneration (31) [See below]
1. The Company
is not a Nidhi
Company,
accordingly
Disclosure in auditors report relating to Nidhi Company paragraph 3(xii) of
the said Order is not
applicable to the
Company.
39
Textual information
Disclosure in auditors report relating to transactions with related parties (32) [See below]
1. The Company
has not made
preferential
allotment or private
Disclosure in auditors report relating to preferential allotment or private
placement of shares
placement of shares or convertible debentures or fully or partly
convertible
debentures during
the year.
1. The Company
has not entered into
non-cash
Disclosure in auditors report relating to non-cash transactions with directors
transactions with
or persons connected with him directors or persons
connected with
them.
1. The Company
is not required to be
Disclosure in auditors report relating to registration under section 45-IA of registered under
Reserve Bank of India Act, 1934 section 45-IA of
Reserve Bank of
India Act,1934.

01/04/2017
to
31/03/2018
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Disclosure in auditors report relating to fixed assets

1. (a)The company has maintained proper records showing full particulars, including quantitative details and situation of fixed assets. (b)The
fixed assets have been physically verified by the management at reasonable intervals. As informed, no material discrepancies between book
records and the physical inventories have been noticed on such verification.(c) The title deeds of immovable property are held in the name of the
Company
Disclosure relating to physical verification and material discrepancies of fixed assets

(b)The fixed assets have been physically verified by the management at reasonable intervals. As informed, no material discrepancies between
book records and the physical inventories have been noticed on such verification.
Disclosure in auditors report relating to inventories

1. The inventories have been physically verified at reasonable intervals during the year by the management. The discrepancies noticed on
physical verification between the physical stock and book records were not material and have been properly dealt with in the books of accounts.
Disclosure in auditors report relating to loans

1. The company has not granted any loans secured or unsecured to the companies, firm or other parties covered in the register maintained u/s
189 of the Companies Act 2013.
40
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
1. The Company has complied to the provisions of Section 185 and 186 of the Companies Act, 2013 in respect to loans, investments,
guarantees and securities exceptthat the Company has given guarantee for loans taken by others from banks as per clause 4 of Note No 25.
Disclosure in auditors report relating to maintenance of cost records

1. The central government has not prescribed the maintenance of cost records u/s 148(1) of the Companies Act 2013, for the business of the
company, accordingly paragraph 3(vi) of the said Order is not applicable to the Company.
Disclosure in auditors report relating to statutory dues [Text Block]

1. a) According to the information and explanations given to us and on the basis of our examination of the records of the company, we are of
the opinion that undisputed statutory dues including provident fund, ESI, income tax, sale tax, service tax, duty of customs, duty of excise, value
added tax, cess and other statutory dues, if any, have been regularly deposited by the company with the appropriate authorities. As explained to
us, the company did not have any outstanding statutory dues for a period of more than six month from the date they became payable.
b)According to the information and explanations given to us there was no disputed amounts payable in respect of income tax, sale tax, service tax,
duty of customs or duty of excise or value added tax as at 31st March, 2018.
Disclosure relating to regularity in payment of undisputed statutory dues [Text Block]

1. a) According to the information and explanations given to us and on the basis of our examination of the records of the company, we are of
the opinion that undisputed statutory dues including provident fund, ESI, income tax, sale tax, service tax, duty of customs, duty of excise, value
added tax, cess and other statutory dues, if any, have been regularly deposited by the company with the appropriate authorities. As explained to
us, the company did not have any outstanding statutory dues for a period of more than six month from the date they became payable.
Disclosure relating to disputed statutory dues [Text Block]

b)According to the information and explanations given to us there was no disputed amounts payable in respect of income tax, sale tax, service tax,
duty of customs or duty of excise or value added tax as at 31st March, 2018.
41
Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
1. According to information and explanations given to us, the term loan which has been obtained during the year have been utilized for
purpose for which it has been obtained and no money was raised by way of public offer (including debt instruments) during the year by the
company.
Disclosure in auditors report relating to managerial remuneration

1. Provisions of Section 197 read with Schedule V of the Act in respect of managerial remuneration are not applicable to Private Limited
Companies, accordingly paragraph 3(xi) of the said Order is not applicable to the Company.
Disclosure in auditors report relating to transactions with related parties

1. All the transactions with the related parties are in compliance with Section 177 and 188 of Companies Act, 2013 and the details of related
parties transactions have been disclosed in the Financial Statements as required by the applicable accounting standard.
42
Disclosure in auditor’s report explanatory [Text Block]
INDEPENDENT AUDITORS REPORT
To the members of Victoria Foods Pvt.Ltd.
Report on the Standalone Financial Statements
We have audited the accompanying standalone financial statements of Victoria Foods Pvt.Ltd.(‘The Company’) which comprise the balance
sheet as at 31st March, 2018, the statement of profit and loss and the cash flow statement for the year then ended, and a summary of significant
accounting policies and other explanatory information.
Management’s Responsibility for the Standalone Financial Statements
The Company’s Board of Directors is responsible for the matters stated in Section 134 (5) of the Companies Act, 2013 (‘ the Act’) with respect
to the preparation of these standalone financial statements that give a true and fair view of the financial position, financial performance and cash
flows of the company in accordance with the Accounting principles generally accepted in India, including the Accounting Standards specified
under Section 133 of the Act, read with Rule 7 of the Companies (Accounts) Rules, 2014. This responsibility also includes maintenance of
adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the company and for preventing and
detecting frauds and other irregularities, selection and application of appropriate accounting policies, making judgment and estimates that are
reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for
ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements that
give a true and fair view and are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express an opinion on these standalone financial statements based on our audit. We have taken into account the provisions
of the Act, the accounting and auditing standards and matters which are required to be included in the audit report under the provisions of the Act
and the Rules made there under.
We conducted our audit in accordance with the standards on Auditing specified under Section 143(10) of the Act. Those Standards require that we
comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the financial statements are free
from material misstatement.
43
An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in the financial statements . The
procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements,
whether due to fraud or error. In making those risk assessments, the auditor considers internal financial control relevant to the Company’s
preparation of the financial statements that give a true and fair view in order to design audit procedures that are appropriate in the circumstances
An audit also includes evaluating the appropriateness of the accounting policies used and the reasonableness of the accounting estimates made by
the Company’s Directors, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the standalone
financial statements.
Opinion
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone financial statements give
the information required by the Act in the manner so required and give a true and fair view in conformity with the accounting principles
generally accepted in India, of the states of affairs of the Company as at 31st March, 2018 and its profit and its cash flows for the year ended on
that date.
Report on Other Legal and Regulatory Requirements
1. As required by the Companies (Auditor’s Report) Order, 2016 (‘the order’)issued by the Central Government of India in terms of sub-
section (11) of section 143 of the Act, we give in the Annexure-2 a statement on the matters specified in the paragraph 3 and 4 of the order, to the
extent applicable.
2. As required by section 143 (3) of the 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.
44
b. In our opinion proper books of account as required by law have been kept by the Company so far as it appears from our examination of those
books.
c. The Balance sheet, Statement of Profit and Loss and the cash flow statement dealt with by this Report are in agreement with the books of
account;
d. In our opinion , the aforesaid standalone financial statements comply with the Accounting standards specified under section 133 of the Act,
read with Rule 7 of the Companies (Accounts) Rules, 2014;
e. On the basis of the representations received from the directors as on 31st March, 2018 , none of the directors is disqualified as on 31st
March, 2018 from being appointed as a director in terms of section 164 (2) of the Act;
f. Our separate report on adequacy of internal financial control system and operating effectiveness on such controls is enclosed in Annexure-1;
and
g. With respect to the other matters to be included in the Auditor’s Report in accordance with Rule 11 of the Companies (Audit and Auditors)
Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us;
i) No litigation on financial matters was pending against the company.
ii) No provision as required under the applicable law or accounting standards, for material
foreseeable losses on long-term contracts including derivative contracts was required to be made by the company.
iii) No amount was required to be transferred to the Investor Education and Protection Fund by the company and hence there was no delay.
For J.B.& Associates
Chartered Accountants
(J.B Agarwal)
Prop.
M.No.017005
Place:NewDelhi FRN:000974N
45
Dated:
Annexure-1
Report on the Internal Financial Controls under Clause (i) of Sub-Section 3 of Section 143 of the Companies Act, 2013 (“the Act”)
46
We have audited the internal financial controls over financial reporting of Victoria Foods Pvt.Ltd. (“the Company”) as of 31st March, 2018 in
conjunction with our audit of the standalone financial statements of the Company for the year ended on that date.
Management’s Responsibility for Internal Financial Controls
The Company’s management is responsible for establishing and maintaining internal financial controls based on the internal control over financial
reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of
Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India. These responsibilities include the
design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the orderly and
efficient conduct of its business, including adherence to company’s policies, the safeguarding of its assets, the prevention and detection of frauds
and errors, the accuracy and completeness of the accounting records, and the timely preparation of reliable financial information, as required
under the Companies Act, 2013.
Auditors’ Responsibility
Our responsibility is to express an opinion on the Company’s internal financial controls over financial reporting based on our audit. We conducted
our audit in accordance with the Guidance Note on Audit of Internal Financial Controls over Financial Reporting (the “Guidance Note”) and the
Standards on Auditing, issued by ICAI and deemed to be prescribed under Section 143(10) of the Companies Act, 2013, to the extent applicable
to an audit of internal financial controls, both applicable to an audit of Internal Financial Controls and, both issued by the Institute of Chartered
Accountants of India. Those Standards and the Guidance Note require that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether adequate internal financial controls over financial reporting was established and maintained and if
such controls operated effectively in all material respects. Our audit involves performing procedures to obtain audit evidence about the adequacy
of the internal financial controls system over financial reporting and their operating effectiveness. Our audit of internal financial controls over
financial reporting included obtaining an understanding of internal financial controls over financial reporting, assessing the risk that a material
weakness exists, and testing and evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures
selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due
to fraud or error. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the
Company’s internal financial controls system over financial reporting.
Meaning of Internal Financial Controls Over Financial Reporting
A company’s internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability of
financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles.
A company’s internal financial control over financial reporting includes those policies and procedures that (1) pertain to the maintenance of
records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; (2) provide
reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with generally
accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with authorisations of
management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection of unauthorised
acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.
47
Inherent Limitations of Internal Financial Controls Over Financial Reporting
Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any evaluation
of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control over financial
reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or procedures may
deteriorate.
Opinion
In our opinion, the Company has, in all material respects, an adequate internal financial controls system over financial reporting and such internal
financial controls over financial reporting were operating effectively as at 31st March, 2018, based on the internal control over financial reporting
criteria established by the Company considering the essential components of internal control stated in the Guidance Note on Audit of Internal
Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.
(J.B Agarwal)
Prop.
M.No.017005
Place: New Delhi FRN:000974N
Dated:
48
[400500] Disclosures - Secretarial audit report

01/04/2017
to
31/03/2018
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No
[100100] Balance sheet

31/03/2018 31/03/2017
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 11,81,57,900 11,81,57,900
Reserves and surplus 24,46,61,643 20,16,11,904
Total shareholders' funds 36,28,19,543 31,97,69,804
Share application money pending allotment 0 0
Non-current liabilities [Abstract]
Long-term borrowings 9,23,79,098 16,46,59,476
Deferred tax liabilities (net) 6,16,91,630 4,27,13,951
Other long-term liabilities 72,98,135 49,80,087
Long-term provisions 0 0
Total non-current liabilities 16,13,68,863 21,23,53,514
Current liabilities [Abstract]
Short-term borrowings 62,84,48,485 26,42,83,454
Trade payables 44,58,26,001 83,20,84,982
Other current liabilities 18,75,42,971 15,67,11,859
Short-term provisions 1,73,49,993 1,72,72,031
Total current liabilities 127,91,67,450 127,03,52,326
Total equity and liabilities 180,33,55,856 180,24,75,644
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 65,53,21,475 46,89,05,608
Intangible assets 3,87,218 4,58,627
Tangible assets capital work-in-progress 0 20,17,80,789
Total fixed assets 65,57,08,693 67,11,45,024
Non-current investments 15,05,160 15,05,160
Long-term loans and advances 62,55,760 60,30,760
Total non-current assets 66,34,69,613 67,86,80,944
Current assets [Abstract]
Current investments 0 0
Inventories 59,35,24,592 68,86,97,060
Trade receivables 44,10,69,069 30,38,09,441
Cash and bank balances 6,32,71,600 8,63,15,440
Short-term loans and advances 2,19,22,637 3,49,21,299
Other current assets 2,00,98,345 1,00,51,460
Total current assets 113,98,86,243 112,37,94,700
Total assets 180,33,55,856 180,24,75,644
49
[400300] Disclosures - Signatories of financial statements
Details of directors signing financial statements [Table] ..(1)

Directors signing financial statements [Axis] 1 2
01/04/2017 01/04/2017
to to
31/03/2018 31/03/2018
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
First name of director Udit Rakesh
Last name of director Jain Jain
Designation of director Director Director
Director identification number of director 00166794 00166814
Date of signing of financial statements by director 01/09/2018 01/09/2018
50
[100400] Cash flow statement, indirect

01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax 8,01,58,643 7,78,78,937
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 9,19,11,543.6 9,00,54,020.87
Adjustments for depreciation and amortisation expense 4,84,51,737 3,50,56,718
Total adjustments to profit (loss) 14,03,63,280.6 12,51,10,738.87
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in inventories 9,51,72,465.54 -26,79,52,159.3
Adjustments for decrease (increase) in trade receivables -13,72,59,627.4 79,843.59
Adjustments for decrease (increase) in other current assets 27,26,775.51 3,81,72,149.37
Adjustments for increase (decrease) in other current liabilities -35,52,62,804.9 36,46,24,930.2
Total adjustments for working capital -39,46,23,191.25 13,49,24,763.86
Total adjustments for reconcile profit (loss) -25,42,59,910.65 26,00,35,502.73
Net cash flows from (used in) operations -17,41,01,267.65 33,79,14,439.73
Interest received -66,62,696.68 -97,24,693.18
Income taxes paid (refund) 1,67,81,232 1,65,86,566
Net cash flows from (used in) operating activities before extraordinary
-19,75,45,196.33 31,16,03,180.55
items
Payment for extraordinary items 12,72,031 0
Net cash flows from (used in) operating activities -19,88,17,227.33 31,16,03,180.55
Cash flows from used in investing activities [Abstract]
Purchase of tangible assets 3,30,15,406.16 23,11,55,105.7
Interest received 66,62,696.68 97,24,693.18
Net cash flows from (used in) investing activities before extraordinary
-2,63,52,709.48 -22,14,30,412.52
items
Net cash flows from (used in) investing activities -2,63,52,709.48 -22,14,30,412.52
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 0 1,20,00,120
Proceeds from borrowings (A) 29,40,37,639.81

-24,60,01,017.63
Interest paid 9,19,11,543 9,00,54,020

Net cash flows from (used in) financing activities before extraordinary
20,21,26,096.81 -32,40,54,917.63
items
Net cash flows from (used in) financing activities 20,21,26,096.81 -32,40,54,917.63
Net increase (decrease) in cash and cash equivalents before effect of
-2,30,43,840 -23,38,82,149.6
exchange rate changes
Net increase (decrease) in cash and cash equivalents -2,30,43,840 -23,38,82,149.6
Cash and cash equivalents cash flow statement at end of period 6,32,71,600 8,63,15,440 32,01,97,589.6
Footnotes
(A) Proceeds/(Repayment) of Unsecured borrowings (Net)24434335.13,,,30380702.92 Proceeds from Secured borrowings
(Net)269603303.6,,,-276381720.5
51
[200100] Notes - Share capital
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 2 [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Number of shares held in company [shares] 4,85,360 [shares] 4,85,360 [shares] 3,01,929 [shares] 3,01,929
Classes of share capital [Axis] Equity shares [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
company [Abstract]
Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2017 01/04/2016
31/03/2018 31/03/2017 to to
31/03/2018 31/03/2017
company [Abstract]
Type of share Equity Equity
Name of shareholder Rakesh Jain Rakesh Jain
PAN of shareholder AAHPJ8608G AAHPJ8608G
Country of incorporation or residence of
INDIA INDIA
shareholder
Number of shares held in company [shares] 61,429 [shares] 61,429 [shares] 4,85,360 [shares] 4,85,360
Percentage of shareholding in company 41.08% 41.08%
Classes of share capital [Axis] Equity shares 1 [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
company [Abstract]
Type of share Equity Equity Equity Equity
Name of shareholder Archana Jain Archana Jain Superfast Holding Limited Superfast Holding Limited
CIN of shareholder U67120DL1992PTC047692 U67120DL1992PTC047692
PAN of shareholder AEVPJ0852L AEVPJ0852L AABCS1486N AABCS1486N
INDIA INDIA INDIA INDIA
shareholder
Percentage of shareholding in company 25.55% 25.55% 15.60% 15.60%
52
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
company [Abstract]
Type of share Equity Equity Equity Equity
Name of shareholder Udit Jain Udit Jain Vidhi Jain Vidhi Jain
PAN of shareholder AEWPJ4816M AEWPJ4816M AGXPJ1121E AGXPJ1121E
shareholder
Number of shares held in company [shares] 1,02,514 [shares] 1,02,514 [shares] 61,429 [shares] 61,429
Percentage of shareholding in company 8.68% 8.68% 5.20% 5.20%
53
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 12,00,000 [shares] 12,00,000 [shares] 12,00,000 [shares] 12,00,000
Value of shares authorised 12,00,00,000 12,00,00,000 12,00,00,000 12,00,00,000
Number of shares issued [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579
Value of shares issued 11,81,57,900 11,81,57,900 11,81,57,900 11,81,57,900
Number of shares subscribed and fully paid [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579
Value of shares subscribed and fully paid 11,81,57,900 11,81,57,900 11,81,57,900 11,81,57,900
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579
Total value of shares subscribed 11,81,57,900 11,81,57,900 11,81,57,900 11,81,57,900
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579
Value of shares called 11,81,57,900 11,81,57,900 11,81,57,900 11,81,57,900
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 11,81,57,900 11,81,57,900 11,81,57,900 11,81,57,900
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
placement
Number of shares issued as preferential
allotment arising out of conversion of
debentures preference shares during
period
Number of shares issued as other
preferential allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued under employee
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
during period
54
Decrease in number of shares during period

[Abstract]
Number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579 [shares] 11,81,579
Reconciliation of value of shares outstanding
[Abstract]
Changes in share capital [Abstract]
Increase in share capital during period
[Abstract]
Amount of public issue during period 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other private placement issue
0 0 0 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0 0
issue during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of employee stock option plan
0 0 0 0
issued during period
Amount of other issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 11,81,57,900 11,81,57,900 11,81,57,900 11,81,57,900
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0 [shares] 0 [shares] 0
Shares in company held by ultimate holding
company
Shares in company held by subsidiaries of its
holding company
Shares in company held by subsidiaries of its
ultimate holding company
Shares in company held by associates of its
holding company
Shares in company held by associates of its
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 0 [shares] 0 [shares] 0 [shares] 0
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
55
Amount of shares reserved for issue under options

and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Aggregate number of fully paid-up shares issued
pursuant to contracts without payment being [shares] 0 [shares] 0 [shares] 0 [shares] 0
received in cash during last five years
Aggregate number of fully paid-up shares
issued by way of bonus shares during last [shares] 0 [shares] 0 [shares] 0 [shares] 0
five years
Aggregate number of shares bought back during
last five years
Original paid-up value of forfeited shares 0 0 0 0
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]
Application money received for
allotment of securities and due for 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0
56
Disclosure of classes of share capital [Table] ..(2)

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Equity Equity
Number of shares authorised [shares] 12,00,000 [shares] 12,00,000
Value of shares authorised 12,00,00,000 12,00,00,000
Number of shares issued [shares] 11,81,579 [shares] 11,81,579
Value of shares issued 11,81,57,900 11,81,57,900
Number of shares subscribed and fully paid [shares] 11,81,579 [shares] 11,81,579
Value of shares subscribed and fully paid 11,81,57,900 11,81,57,900
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 11,81,579 [shares] 11,81,579
Total value of shares subscribed 11,81,57,900 11,81,57,900
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 11,81,579 [shares] 11,81,579
Value of shares called 11,81,57,900 11,81,57,900
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 11,81,57,900 11,81,57,900
Par value per share [INR/shares] 100 [INR/shares] 100
Amount per share called in case shares not fully called [INR/shares] 0 [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0 [shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment arising out of
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares issued under employee stock option plan [shares] 0 [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 11,81,579 [shares] 11,81,579
Reconciliation of value of shares outstanding [Abstract]
Changes in share capital [Abstract]
Increase in share capital during period [Abstract]
Amount of public issue during period 0 0
Amount of bonus issue during period 0 0
Amount of rights issue during period 0 0
57
Amount of private placement issue arising out of conversion of

0 0
debentures preference shares during period
Amount of other private placement issue during period 0 0
Amount of preferential allotment issue arising out of conversion of
0 0
debentures preference shares during period
Amount of other preferential allotment issue during period 0 0
Amount of issue allotted for contracts without payment received in cash
0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of employee stock option plan issued during period 0 0
Amount of other issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 11,81,57,900 11,81,57,900
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 0 [shares] 0
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
or by its subsidiaries or associates
Shares reserved for issue under options and contracts or commitments for sale of
shares or disinvestment
Amount of shares reserved for issue under options and contracts or commitments
0 0
for sale of shares or disinvestment
Aggregate number of fully paid-up shares issued pursuant to contracts
without payment being received in cash during last five years
Aggregate number of fully paid-up shares issued by way of bonus shares during last
five years
Aggregate number of shares bought back during last five years [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Whether money raised from public offering during year No No
58
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Securities premium account [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period 4,30,49,739 6,13,20,283 0 0
Other additions to reserves 0 65,45,520 0 65,45,520
Total additions to reserves 4,30,49,739 6,78,65,803 0 65,45,520
Total changes in reserves 4,30,49,739 6,78,65,803 0 65,45,520
Reserves at end of period 24,46,61,643 20,16,11,904 1,75,72,570 1,75,72,570

Securities premium General reserve
Components of reserves [Axis] Other reserves [Member]
account [Member] [Member]
01/04/2017 01/04/2016 01/04/2017
31/03/2016 to to to
31/03/2018 31/03/2017 31/03/2018
Profit (loss) for period 0 0 0
Other additions to reserves 0 0 0
Total additions to reserves 0 0 0
Total changes in reserves 0 0 0
Reserves at end of period 1,10,27,050 1,10,54,162 1,10,54,162 1,10,54,162

Components of reserves [Axis] General reserve [Member] Other funds [Member]
01/04/2016 01/04/2017 01/04/2016
to 31/03/2016 to to
31/03/2017 31/03/2018 31/03/2017
Profit (loss) for period 0 0 0
Other additions to reserves 0 0 0
Total additions to reserves 0 0 0
Total changes in reserves 0 0 0
Reserves at end of period 1,10,54,162 1,10,54,162 9,954 9,954
59

Other funds
Components of reserves [Axis] Surplus [Member]
[Member]
01/04/2017 01/04/2016
31/03/2016 to to 31/03/2016
31/03/2018 31/03/2017
Profit (loss) for period 4,30,49,739 6,13,20,283
Other additions to reserves 0 0
Total additions to reserves 4,30,49,739 6,13,20,283
Total changes in reserves 4,30,49,739 6,13,20,283
Reserves at end of period 9,954 21,60,24,957 17,29,75,218 11,16,54,935
[200300] Notes - Borrowings
Classification of borrowings [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of borrowings [Axis] Borrowings [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [LineItems]
Borrowings 8,29,05,747 14,50,96,349 94,73,351 1,95,63,127

Classification of borrowings [Axis] Term loans [Member] Term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 8,29,05,747 14,50,96,349 8,29,05,747 14,50,96,349

Classification of borrowings [Axis] Rupee term loans from banks [Member] Intercorporate borrowings [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Unsecured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings (A) 8,29,05,747 14,50,96,349 84,00,000 1,09,00,000
Footnotes
(A) From Banks Kotak Mahindra Bank Ltd (Term Loan-I)040000000 Kotak Mahindra Bank Ltd (Term Loan-II)1233391332333905
Kotak Mahindra Bank Ltd (Term Loan-III)5457183372762444 Kotak Mahindra Bank Ltd (Working Capital Term Loan)160000000
60

Classification of borrowings [Axis] Other loans and advances [Member] Loans taken for fixed assets [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 10,73,351 86,63,127 10,73,351 86,63,127

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
Classification of borrowings [Axis] Loans taken for vehicles [Member] Borrowings [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings (A) 10,73,351 86,63,127 55,14,56,439 22,18,43,471
Footnotes
(A) HDFC Bank Ltd. (Car Term Loan) Volkswagen Finance Pvt. Ltd. ( Car Term Loan)

Classification based on time period [Axis] Short-term [Member]
Classification of borrowings [Axis] Borrowings [Member] Term loans [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 7,69,92,046 4,24,39,983 55,14,56,439 22,18,43,471

Classification of borrowings [Axis] Term loans from banks [Member] Rupee term loans from banks [Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 55,14,56,439 22,18,43,471 (A) 55,14,56,439 22,18,43,471
Footnotes
(A) From Banks Kotak Mahindra Bank Limited, Kohat Enclave CC 838044000135154139293,,,93474972 (Secured against land &
Building of the company at sonipat & Parri- Passu Charge on Current Assets ,Plant & Machinery & Residential Properrty of one of the
director & Personal Gurantee of all Directors) State Bank of India,Naya Bazar CC 54035554639380091929,,,111235969 State Bank of
India,Punjabi Bagh CC 5401867415217225217,,,17132530
61

Loans and advances from related parties Loans and advances from others
Classification of borrowings [Axis]
[Member] [Member]
Subclassification of borrowings [Axis] Unsecured borrowings [Member] Unsecured borrowings [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Borrowings 7,69,92,046 4,24,39,983 7,69,92,046 4,24,39,983
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [Abstract]
Disclosure of tangible assets
[LineItems]
Reconciliation of changes in
tangible assets [Abstract]
Changes in tangible assets
[Abstract]
Additions other than through
business combinations tangible 23,47,96,195.11 4,36,27,232 23,47,96,195.11 4,36,27,232
assets
Depreciation tangible assets -4,83,80,328.11 -3,50,49,695 4,83,80,328.11 3,50,49,695
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
0 0 0 0 0 0
others
Total disposals tangible
0 0 0 0 0 0
assets
Other adjustments tangible
assets [Abstract]
0 0 0 0
assets, others
Total other adjustments
0 0 0 0
tangible assets
Total changes in tangible
18,64,15,867 85,77,537 23,47,96,195.11 4,36,27,232 4,83,80,328.11 3,50,49,695
assets
Tangible assets at end of period 65,53,21,475 46,89,05,608 85,12,30,822.58 61,64,34,627.59 19,59,09,347.58 14,75,29,019.59
62

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 23,47,96,195.11 4,36,27,232 23,47,96,195.11 4,36,27,232
assets
Depreciation tangible assets -4,83,80,328.11 -3,50,49,695 4,83,80,328.11 3,50,49,695
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
18,64,15,867 85,77,537 23,47,96,195.11 4,36,27,232 4,83,80,328.11 3,50,49,695
assets
Tangible assets at end of period 65,53,21,475 46,89,05,608 85,12,30,822.58 61,64,34,627.59 19,59,09,347.58 14,75,29,019.59
63

Classes of tangible assets [Axis] Land [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 2,10,96,541.16 0 2,10,96,541.16 0
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,10,96,541.16 0 2,10,96,541.16 0 0 0
assets
Tangible assets at end of period 7,72,41,627.16 5,61,45,086 7,72,41,627.16 5,61,45,086 0 0
64

01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 2,10,96,541.16 0 2,10,96,541.16 0
assets
Depreciation tangible assets 0 0 0 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
2,10,96,541.16 0 2,10,96,541.16 0 0 0
assets
Tangible assets at end of period 7,72,41,627.16 5,61,45,086 7,72,41,627.16 5,61,45,086 0 0
65

Classes of tangible assets [Axis] Buildings [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 45,03,209 2,34,98,694 45,03,209 2,34,98,694
assets
Depreciation tangible assets -45,16,294 -41,77,559 45,16,294 41,77,559
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-13,085 1,93,21,135 45,03,209 2,34,98,694 45,16,294 41,77,559
assets
Tangible assets at end of period 10,92,44,816.82 10,92,57,902 13,61,92,035.38 13,16,88,826.38 2,69,47,218.56 2,24,30,924.38
66

Classes of tangible assets [Axis] Buildings [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 45,03,209 2,34,98,694 45,03,209 2,34,98,694
assets
Depreciation tangible assets -45,16,294 -41,77,559 45,16,294 41,77,559
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-13,085 1,93,21,135 45,03,209 2,34,98,694 45,16,294 41,77,559
assets
Tangible assets at end of period 10,92,44,816.82 10,92,57,902 13,61,92,035.38 13,16,88,826.38 2,69,47,218.56 2,24,30,924.38
67

Classes of tangible assets [Axis] Factory building [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
business combinations tangible 45,03,209 0 45,03,209 0
assets
Depreciation tangible assets -45,16,294 0 45,16,294 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-13,085 0 45,03,209 0 45,16,294 0
assets
Tangible assets at end of period 10,92,44,816.82 0 13,61,92,035.38 0 2,69,47,218.56 0
68

Classes of tangible assets [Axis] Factory building [Member] Plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned and leased assets [Member]
Accumulated
Carrying Gross carrying Gross carrying
Carrying amount accumulated depreciation and gross depreciation
amount amount Carrying amount [Member] amount
carrying amount [Axis] and impairment
[Member] [Member] [Member]
[Member]
01/04/2017 01/04/2017 01/04/2017 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 45,03,209 45,03,209 20,43,51,449.95 4,32,764 20,43,51,449.95
assets
Depreciation tangible assets -45,16,294 45,16,294 -3,60,47,402 -2,34,66,095
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-13,085 45,03,209 45,16,294 16,83,04,047.95 -2,30,33,331 20,43,51,449.95
assets
Tangible assets at end of period 10,92,44,816.82 13,61,92,035.38 2,69,47,218.56 42,86,90,583.89 26,03,86,535.68 55,66,14,299.64
69

Classes of tangible assets [Axis] Plant and equipment [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
Gross carrying Gross carrying
Carrying amount accumulated depreciation and gross Accumulated depreciation and
amount Carrying amount [Member] amount
carrying amount [Axis] impairment [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 4,32,764 20,43,51,449.95 4,32,764 20,43,51,449.95
assets
Depreciation tangible assets 3,60,47,402 2,34,66,095 -3,60,47,402 -2,34,66,095
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
4,32,764 3,60,47,402 2,34,66,095 16,83,04,047.95 -2,30,33,331 20,43,51,449.95
assets
Tangible assets at end of period 35,22,62,849.43 12,79,23,715.75 9,18,76,313.75 42,86,90,583.89 26,03,86,535.68 55,66,14,299.64
70

Classes of tangible assets [Axis] Plant and equipment [Member] Furniture and fixtures [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 4,32,764 0 10,650 0
assets
Depreciation tangible assets 3,60,47,402 2,34,66,095 -3,54,449 -3,54,583
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
4,32,764 3,60,47,402 2,34,66,095 -3,54,449 -3,43,933 0
assets
Tangible assets at end of period 35,22,62,849.43 12,79,23,715.75 9,18,76,313.75 18,99,489.94 22,53,938.94 40,05,658.4
71

Classes of tangible assets [Axis] Furniture and fixtures [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 10,650 0 10,650 0
assets
Depreciation tangible assets 3,54,449 3,54,583 -3,54,449 -3,54,583
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
10,650 3,54,449 3,54,583 -3,54,449 -3,43,933 0
assets
Tangible assets at end of period 40,05,658.4 21,06,168.46 17,51,719.46 18,99,489.94 22,53,938.94 40,05,658.4
72

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 10,650 29,62,777 1,91,67,999 29,62,777
assets
Depreciation tangible assets 3,54,449 3,54,583 -54,08,169.11 -49,48,111
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
10,650 3,54,449 3,54,583 -24,45,392.11 1,42,19,888 29,62,777
assets
Tangible assets at end of period 40,05,658.4 21,06,168.46 17,51,719.46 2,77,82,091.73 3,02,27,483.84 4,69,65,324
73

Classes of tangible assets [Axis] Vehicles [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 1,91,67,999 29,62,777 1,91,67,999 29,62,777
assets
Depreciation tangible assets 54,08,169.11 49,48,111 -54,08,169.11 -49,48,111
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,91,67,999 54,08,169.11 49,48,111 -24,45,392.11 1,42,19,888 29,62,777
assets
Tangible assets at end of period 4,40,02,547 1,91,83,232.27 1,37,75,063.16 2,77,82,091.73 3,02,27,483.84 4,69,65,324
74

Classes of tangible assets [Axis] Vehicles [Member] Office equipment [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 1,91,67,999 13,98,035 1,69,125 13,98,035
assets
Depreciation tangible assets 54,08,169.11 49,48,111 -17,24,822 -17,94,808
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,91,67,999 54,08,169.11 49,48,111 -3,26,787 -16,25,683 13,98,035
assets
Tangible assets at end of period 4,40,02,547 1,91,83,232.27 1,37,75,063.16 96,28,593 99,55,380.08 2,57,61,950
75

Classes of tangible assets [Axis] Office equipment [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
business combinations tangible 1,69,125 13,98,035 1,69,125 13,98,035
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,69,125 17,24,822 17,94,808 -3,26,787 -16,25,683 13,98,035
assets
Tangible assets at end of period 2,43,63,915.38 1,61,33,357 1,44,08,535.3 96,28,593 99,55,380.08 2,57,61,950
76

Classes of tangible assets [Axis] Office equipment [Member] Computer equipments [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
1,69,125 17,24,822 17,94,808 1,54,991 39,461 4,84,183
assets
Tangible assets at end of period 2,43,63,915.38 1,61,33,357 1,44,08,535.3 8,34,272.46 6,79,281.46 44,49,928
77

Classes of tangible assets [Axis] Computer equipments [Member]
[Member] [Member]
01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
3,48,000 3,29,192 3,08,539 1,54,991 39,461 4,84,183
assets
Tangible assets at end of period 39,65,745 36,15,655.54 32,86,463.54 8,34,272.46 6,79,281.46 44,49,928
78

Gross carrying Accumulated depreciation and
Carrying amount accumulated depreciation and gross carrying amount [Axis]
amount [Member] impairment [Member]
01/04/2016 01/04/2017 01/04/2016
to to to
31/03/2017 31/03/2018 31/03/2017
Disclosure of tangible assets [LineItems]
Reconciliation of changes in tangible assets [Abstract]
Changes in tangible assets [Abstract]
Additions other than through business combinations tangible
3,48,000
assets
Depreciation tangible assets 3,29,192 3,08,539
Impairment loss recognised in profit or loss tangible assets 0 0
Reversal of impairment loss recognised in profit or loss
0 0
tangible assets
Disposals tangible assets [Abstract]
Disposals tangible assets, others 0 0 0
Total disposals tangible assets 0 0 0
Other adjustments tangible assets [Abstract]
Other adjustments tangible assets, others 0 0
Total other adjustments tangible assets 0 0
Total changes in tangible assets 3,48,000 3,29,192 3,08,539
Tangible assets at end of period 39,65,745 36,15,655.54 32,86,463.54
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
[Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of additional information
tangible assets [LineItems]
Written Down Written Down
Depreciation method tangible assets - - - -
Value Value
As Per
As Per Schedule
Useful lives or depreciation rates Schedule II of
NA NA NA NA II of Companies
tangible assets Companies Act
Act 2013
2013

Classes of tangible assets [Axis] Buildings [Member] Factory building [Member]
Owned and leased assets Owned assets Owned and leased assets Owned assets
Sub classes of tangible assets [Axis]
[Member] [Member] [Member] [Member]
01/04/2017 01/04/2016 01/04/2016 01/04/2017 01/04/2016 01/04/2017
to to to to to to
31/03/2018 31/03/2017 31/03/2017 31/03/2018 31/03/2017 31/03/2018
Depreciation method tangible assets - -
Value
- -
Value
As Per
As Per Schedule
NA NA II of Companies NA NA
Act 2013
2013
79

Furniture and fixtures
Classes of tangible assets [Axis] Plant and equipment [Member]
[Member]
[Member] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Value Value
- -
As Per Schedule As Per Schedule
Useful lives or depreciation rates
NA NA II of Companies II of Companies NA NA
tangible assets Act 2013 Act 2013

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
Owned and leased assets
Sub classes of tangible assets [Axis] Owned assets [Member] Owned assets [Member]
[Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Written Down Written Down Written Down Written Down
Depreciation method tangible assets Value Value
- -
Value Value
As Per
As Per Schedule As Per Schedule As Per Schedule
II of Companies II of Companies NA NA II of Companies
Act 2013 Act 2013 Act 2013
2013

Computer equipments
Classes of tangible assets [Axis] Office equipment [Member]
[Member]
[Member] [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Value Value
- -
As Per Schedule As Per Schedule
Useful lives or depreciation rates
NA NA II of Companies II of Companies NA NA
tangible assets Act 2013 Act 2013
80

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of additional information tangible assets [Abstract]
Disclosure of additional information tangible assets [LineItems]
Depreciation method tangible assets Written Down Value Written Down Value
As Per Schedule II
As Per Schedule II of
Useful lives or depreciation rates tangible assets of Companies Act
Companies Act 2013
2013
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
business combinations 0 4,51,000 0 4,51,000
intangible assets
Total additions to
0 4,51,000 0 4,51,000
intangible assets
Amortization intangible assets -71,409 -7,023 71,409 7,023
Impairment loss
loss intangible assets
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 0 0 0
intangible assets, others
0 0 0 0
intangible assets
Total changes in intangible
-71,409 4,43,977 0 4,51,000 71,409 7,023
assets
Intangible assets at end of period 3,87,218 4,58,627 7,44,000 7,44,000 3,56,782 2,85,373
81

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
0 4,51,000 0 4,51,000
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-71,409 4,43,977 0 4,51,000 71,409 7,023
assets
82

Classes of intangible assets [Axis] Computer software [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
0 4,51,000 0 4,51,000
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-71,409 4,43,977 0 4,51,000 71,409 7,023
assets
83

Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
0 4,51,000 0 4,51,000
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 0 0 0
0 0 0 0
intangible assets
-71,409 4,43,977 0 4,51,000 71,409 7,023
assets
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets
[Member]
Internally generated and other Internally generated and other
Internally generated intangible
Sub classes of intangible assets [Axis] than internally generated than internally generated
assets [Member]
intangible assets [Member] intangible assets [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017 31/03/2018 31/03/2017
intangible assets [LineItems]
AS Per
As Per Schedule
Useful lives or amortization rates Schedule II of
NA NA NA NA II of Companies
intangible assets companies Act
Act 2013
2013
Description of amortization method Written Down Written Down
- - - -
used Value Value
84
[200400] Notes - Non-current investments
Details of non-current investments [Table] ..(1)

Classification of non-current investments [Axis] 1 2
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Non-current investments [Abstract]
Disclosure of details of non-current investments
[Abstract]
Details of non-current investments [LineItems]
Other non-current Other non-current Other non-current Other non-current
Type of non-current investments investments investments investments investments
Class of non-current investments Other investments Other investments Other investments Other investments
Investment in Equity Investment in Equity Investment in Equity Investment in Equity
Nature of non-current investments Instrument Instrument Instrument Instrument
Non-current investments 7,28,000 7,28,000 7,77,160 7,77,160
S.P. Refrigeration & S.P. Refrigeration &
Name of body corporate in whom investment has Bhavin Agri Infra Bhavin Agri Infra Pvt.
Food Products Pvt. Food Products Pvt.
been made Pvt. Ltd. Ltd.
Ltd. Ltd.

31/03/2018 31/03/2017
Disclosure of notes on non-current investments explanatory [TextBlock]
Aggregate amount of quoted non-current investments 0 0
Market value of quoted non-current investments 0 0
Aggregate amount of unquoted non-current investments 15,05,160 15,05,160
Aggregate provision for diminution in value of non-current investments 0 0
Share non-current investments joint ventures 0 0
[200600] Notes - Subclassification and notes on liabilities and assets
Disclosure of breakup of provisions [Table] ..(1)

31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets [Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [LineItems]
Provisions [Abstract]
Provision for corporate tax [Abstract]
Provision for other tax 1,64,00,000 1,60,00,000
Total provision for corporate tax 1,64,00,000 1,60,00,000
CSR expenditure provision 9,49,993 12,72,031
Total provisions 1,73,49,993 1,72,72,031
85
Loans and advances [Table] ..(1)

Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Subclassification and notes on liabilities and assets
[Abstract]
Loans and advances notes [Abstract]
Loans and advances [Abstract]
Disclosure of loans and advances [LineItems]
Loans and advances, gross 62,55,760 60,30,760 62,55,760 60,30,760
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 62,55,760 60,30,760 62,55,760 60,30,760
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
Details of loans and advances due by firms
or companies in which any director is
partner or director [Abstract]
Loans and advances due by firms in
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

Loans and advances to related parties
Classification of loans and advances [Axis] Loans and advances [Member]
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Loans and advances, gross 2,19,22,637 3,49,21,299 68,78,592 1,67,00,724
0 0 0 0
advances
Loans and advances 2,19,22,637 3,49,21,299 68,78,592 1,67,00,724
[Abstract]
0 0 0 0
0 0 0 0
director
86

Loans advances given other related
Classification of loans and advances [Axis] Other loans and advances [Member]
parties [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Loans and advances, gross 68,78,592 1,67,00,724 1,50,44,045 1,82,20,575
0 0 0 0
advances
Loans and advances 68,78,592 1,67,00,724 1,50,44,045 1,82,20,575
[Abstract]
0 0 0 0
0 0 0 0
director

Classification of loans and advances [Axis] Prepaid expenses [Member] Advance tax [Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Loans and advances, gross 11,96,921 16,11,623 1,38,47,124 1,66,08,952
0 0 0 0
advances
Loans and advances 11,96,921 16,11,623 1,38,47,124 1,66,08,952
[Abstract]
0 0 0 0
0 0 0 0
director
87

Classification of loans and advances [Axis] Tax deducted at source [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member]
31/03/2018 31/03/2017
Loans and advances, gross 1,38,47,124 1,66,08,952
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 1,38,47,124 1,66,08,952
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
Details of loans and advances due by firms or companies in which any
director is partner or director [Abstract]
Loans and advances due by firms in which any director is partner 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Trade receivables notes [Abstract]
Trade receivables [Abstract]
Subclassification of trade receivables
[Abstract]
Subclassification of trade receivables
[LineItems]
Breakup of trade receivables [Abstract]
Trade receivables, gross 44,10,69,069 30,38,09,441 44,10,69,069 30,38,09,441
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 44,10,69,069 30,38,09,441 44,10,69,069 30,38,09,441
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
88
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member] Raw materials [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 59,35,24,592 68,86,97,060 36,85,14,530 47,54,72,472
As Per Notes to As Per Notes to As Per Notes to As Per Notes to
Mode of valuation Accounts Accounts Accounts Accounts

Classification of inventories [Axis] Work-in-progress [Member] Finished goods [Member]
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
[Abstract]
Inventories (A) 4,13,53,105 4,60,69,338 18,32,98,375 16,67,66,090
As Per Notes to As Per Notes to As Per Notes to As Per Notes to
Mode of valuation Accounts Accounts Accounts Accounts
Footnotes
(A) Packing Material24883980,,,32101431 Trading Goods16469126,,,13967907

Classification of inventories [Axis] Stores and spares [Member]
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Inventories 3,58,582 3,89,160
As Per Notes to As Per Notes to
Mode of valuation Accounts Accounts
89

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Others long-term, others (A) 72,98,135

49,80,087
Total others, long-term 72,98,135 49,80,087

Total other long-term liabilities 72,98,135 49,80,087
Current maturities of long-term debt (B) 9,15,99,424

8,94,46,438
Interest accrued but not due on borrowings 0 0

Interest accrued and due on borrowings 0 0
Interest accrued but not due on public deposits 0 0
Interest accrued and due on public deposits 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Application money received for allotment of securities and
0 0
due for refund, principal
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Public deposit payable, current 0 0
Total other payables, current 0 0
Advance received from customers 65,32,528 1,14,64,324
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others (C) 8,94,11,019
5,58,01,097
Total other current liabilities 18,75,42,971 15,67,11,859

Aggregate amount of trade receivables outstanding for period
4,01,27,968 2,81,81,081
exceeding six months
Fixed deposits with banks (D) 5,64,41,261
8,16,45,952
Other balances with banks (E) 30,67,212

18,02,679
Total balance with banks 5,95,08,473 8,34,48,631

Cheques, drafts on hand 37,63,127 28,66,809
Cash on hand 0 0
Total cash and cash equivalents 6,32,71,600 8,63,15,440
Total cash and bank balances 6,32,71,600 8,63,15,440
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Other current assets, others (F) 2,00,98,345

1,00,51,460
Total other current assets 2,00,98,345 1,00,51,460
Footnotes
(A) NOTE NO. 4 : OTHER LONG TERM LIABILITIES Security Deposits2228256,,,2228256 Employee Benefits5069879,,,2751831
7298135,,,4980087
(B) From Banks Kotak Mahindra Bank (Term Loan I)40000000,,,40000000 Kotak Mahindra Bank (Term Loan II)19999992,,,19999992
Kotak Mahindra Bank Ltd (Term Loan-III)20009672,,,21828733 Kotak Mahindra Bank Ltd (Working Capital Term Loan)4000000,,,0
All Term Loans From Bank are secured against Parri-passu Charge on current assets and fixed assets of the company including plant &
machinery, vehicles, stock and book debts for being part of its assets both present and future and first charge on factory land and building
at Rai (Sonipat) & residential property of one of the director and personal guarantee of all directors. Unsecured From Banks HDFC Bank
Ltd. (Car Term Loan)6101502,,,5558396 From Others Volkswagen Finance Pvt. Ltd. (Car Term Loan)1488258,,,2059317
(C) b) Statutory Liabilities26592600,,,4257350 c) Other Payables62818418,,,51543746
(D) In Deposits Accounts F.D.R.with State Bank of INDIA (Margin Money)*27023708,,,58087040 F.D.R. with Kotak Mahindra Bank,
Delhi (Margin Money)*28960991,,,20978517 Interest Accrued on FDRs & Deposits456562,,,2580395
(E) In Current Accounts Axis BankPitampura CA 588010200000912[]334719,,,519237 SBI Punjabi Bagh CA 33849625264
[]562528,,,27809 PNB Lawrence Road CA 1539008700001703[]5000,,,5000 PNB Lawrence Road CA 1539002100054266
[]2164965,,,1250633
(F) Unsecured, Considered Good Receivables5932681,,,8225423 Deferred Revenue Expenditure72360,,,108540 MAT Credit
Receivable1717497,,,1717497 Refund of Excess Duty Paid of Customs12375807,,,0
90
[200700] Notes - Additional disclosures on balance sheet

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
Number of warrants converted into equity shares during period [pure] 0 [pure] 0
Number of warrants converted into preference shares during period [pure] 0 [pure] 0
Number of warrants converted into debentures during period [pure] 0 [pure] 0
Number of warrants issued during period (in foreign currency) [pure] 0 [pure] 0
Number of warrants issued during period (INR) [pure] 0 [pure] 0
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/04/2017
to
31/03/2018
Disclosure of accounting policies, change in accounting policies and Textual information (34)
changes in estimates explanatory [TextBlock] [See below]
91
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
NOTE NO. 25 :
1. Significant Accounting Policies
a) Basis of Preparation
The financial statements of the Company have been prepared and presented in accordance with generally accepted accounting principles in India
(Indian GAAP). The Company has prepared these financial statements to comply with all material respects with the accounting standards
specified under section 133 of the Companies Act, 2013, read together with Rule 7 of the Companies (Accounts) Rules, 2014. The financial
statements have been prepared on an accrual basis and under the historical cost convention. The accounting policies adopted in the preparation of
financial statements are consistent with those of previous year.
All assets and liabilities have been classified as current or non-current as per the Company’s normal operating cycle and other criteria set out in
Schedule III of the Companies Act, 2013. Based on the nature of products and the time between acquisition of assets for processing and their
realisation in cash and cash equivalents, the Company has ascertained its operating cycle as 12 months for the purpose of current / non-current
classification of assets and liabilities.
b) Use of Estimates
The preparation of financial statements are in conformity with Indian GAAP requires the management to make judgments, estimates and
assumptions that affect the reported amounts of assets, liabilities, revenue and expenses during the reported period. Although these estimates are
based on the management’s best knowledge of current events and actions, uncertainty about these assumptions and estimates could result in the
outcomes requiring a material adjustment to the carrying amounts of assets, liabilities, revenue and expenses in future periods. Changes in
estimates are reflected in the financial statements in the period in which changes are made and if material, their effects are disclosed in notes to
accounts.
c) Depreciation and Amortisation
i)Depreciation of tangible Assets :
Depreciation on fixed assets is provided on pro-rata basis on straight line method using the useful lives of assets and in the manner prescribed in
Schedule II of the Companies Act, 2013.
ii) Amortisation of intangible Assets :
Intangible assets are amortised on a straight line basis over their estimated useful life of six years.
d) Inventories:
Basis of Valuation
Stock in trade, Raw Material, Finished Goods and Packing Materials are valued at lower of cost or
realisable value under exclusive method.
e) Foreign Currency Transactions:
92
a) Foreign currency transactions in respect of sales are accounted for at Invoice value on C&F/FOB basis and are recorded at the exchange rate
prevailing on the date of transaction. In respect of purchase transactions are recorded at the RBI reference rate prevailing at the time of receipt of
goods.
b) Exchange rate difference is accounted for on sales realisation. In respect of purchase transactions, exchange rate difference is
recognised on making payment on due date of Letter of credit and buyer credit, as the case may be. Exchange rate difference at the close of year
has been adjusted in accordance with the provisional of AS-11.
f) Revenue Recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably
measured. The following specific recognition criteria must also be met before revenue is recognised:
i) Sale of goods
Revenue from sale of goods is recognised when all the significant risks and rewards of ownership of the goods have been passed to the buyer and
no significant uncertainty exists regarding the amount of consideration that will be derived from the sale of goods.Sales (Net of trade discount &
credit notes for turnover discount) are inclusive of excise duty and exclusive of sales tax.Exchange difference on outstanding balance has been
provided as per provisions of AS-11.
ii) Export incentives
Export incentives under various schemes notified by the Government have beenrecognised on the basis of their entitlement rates in accordance
with the Foreign TradePolicy 2015-2020(FTP2015-20). Benefits in respect of advance licences are recognisedwhen there is reasonable assurance
that the Company will comply with the conditions attached to them and incentive will be received.
iii) Interest
Interest income is recognised on a time proportion basis.
iv) Claims
Claims are recognised when there exists reasonable certainty with regard to the amounts to be realised and the ultimate collection thereof.
g) Excise Duty :
Excise duty on sales is being deducted from gross sales and any increase/decrease in excise duty on finished goods is being shown separately in
the statement of profit and loss.
2. Deferred Tax Assets/Liabilities
In conformity with Accounting Standard 22, the company has recorded deferred tax liabilities of Rs.18977679/- for the year ending 31.03.2018.
This is arrived at after considering the timing difference between accounting income and tax income.
3. Segment Reporting
The company has geographical segments on account of its dealing in food products in foreign as well as domestic market .However the turnover
in overseas market is less than 10% of the total turnover, therefore there is no separate reportable Segment.
93
4. Other Information
a) CIF Value of Imported goods
Raw Material - Rs.770778565/-(P.Y.1440206377/-))
b) Expenses in foreign currency
Travelling- Rs.1739464/-(P.Y.Rs.1340753/-)
c) Earning in foreign Exchange
Export (FOB)-Rs 64860832/- ( P.Y Rs.51642453/-)
d) Capital Goods
i)Capital Work in Progress Rs.Nil (P.Y127371345/)
(Machinery)
e) Cost of Material Consumed:
Particulars % Value (Rs.) % Value (Rs.)
Imported 20.00% 1050578556 18.70% 1111164077
Indigenous 80.00% 4179947733 81.30% 4829134584
Total 100.00% 5230526289 100.00% 5940298661
5. Related Party Disclosures under Accounting Standard (AS 18)
A. Names of the related parties with whom transactions were carried out during the year and description of relationship
i) Related companies & Firm
Bhavin Agri-Infra Pvt.Ltd.
S.P.Refrigeration& Food Products Pvt.Ltd.
Jain Financiers
94
Raar Enterprises
Light Bite Foods Pvt Ltd
Chanderma Electricals Pvt Ltd
Superfast Holding Ltd.
Tower Leasing & Finance Ltd.
Rajdhani Flour Mills Ltd.
Learning Universe Pvt.Ltd.
ii) Key Management Personnel and /or Individuals having direct or indirect control orsignificant influence, and their relatives: :
Rakesh Jain- Director
Udit Jain- Director
Archana Jain- Director
Vidhi Jain
R K Jain & Sons HUF- Rakesh Kumar Jain as Karta
B. Transactions with related parties referred in 5(A):
I. Expenditure:
a) Related Companies:
Name of Company Nature of Expenditure 31.03.2018 31.03.2017
BhavinAgri Infra Pvt. Ltd. Processing Charges 3951116 18656282
BhavinAgri Infra Pvt. Ltd. Storage Charges 2168215 7284467
BhavinAgri Infra Pvt. Ltd. Rent 4500000 Nil
S.P. Refrigeration & Food Products Pvt. Ltd. Processing Charges 3110770 21113841
S.P. Refrigeration & Food Products Pvt. Ltd. Storage Charges 1573420 6919081
95
S.P. Refrigeration & Food Products Pvt. Ltd. Rent 4500000 Nil
Rajdhani Flour Mills Limited Purchases 62258488 132129182
Light Bite Foods Pvt. Ltd Purchases 985118 NIl
Raar Enterprises Rent 7200000 Nil
Chanderma Electricals Pvt Ltd Rent 360000 360200
b) Key Management Personnel and /or Individuals having direct or indirect control orsignificant influence, and their relatives: :
Name of KMC/Relative
Sr. No. Nature of Payment 31.03.2018 31.03.2017
1 Rakesh Jain Director Remuneration 16400000 10800000
2 Udit Jain Director Remuneration 13600000 9600000
3 Vidhi Jain Director Remuneration 960000 720000
4 Archana Jain Interest 1455093 1482000
5 R K Jain & Sons HUF Interest 254924 Nil
96
II. Revenue
Sr. No. Name of Company Nature of Payment 31.03.2018 31.03.2017
1 Rajdhani Flour Mills Limited Sales 39205455 88384188
2 Light Bite Foods Pvt.Ltd. Sales 1349765 16250
97
III. Payment Received / Credited:
1 Superfast Holding Pvt.Ltd.(Shareholder) Loan 10000000 5000000
b) Key Management Personnel and /or Individuals having direct or indirect control orsignificant influence, and their relatives:
Nature of Receipts 31.03.2018 31.03.2017
1 Rakesh Jain Loan 17537985 7300000
2 Udit Jain Loan 33117620 13750000
3 Vidhi Jain Loan 1551950 2755000
4 Archana Jain Loan NIL 5170000
5 R K Jain & Sons HUF Loan 1075000 1070000
98
IV. Payment Made / Debited:
1 Learning Universe Pvt Ltd. Loan NIL 500000
2 Superfast Holding Pvt.Ltd. (Shareholder Co.) Loan 15000000 NIL
b) Key Management Personnel and /or Individuals having direct or indirect control or significant influence, and their relatives:
Sr. No. Nature of Payment 31.03.2018 31.03.2017
2 Udit Jain Loan 13298217 1000000
3 Vidhi Jain Loan 150000 2050000
4 Archana Jain Loan 1563908 9462390
V.Balance outstanding at the year ended:
PAYABLE:
a) Related Companies & Firms:
Sr. No. Name of Company 31.03.2018 31.03.2017
1 Bhavin Agri Infra Pvt. Ltd. NIL 4426675
2 S.P. Refrigeration & Food Products Pvt. Ltd.. 260400 4144417
3 Rajdhani Flour Mills Ltd. 2010685 1117990
b)Key Management Personnel and /or Individuals having direct or indirect control orsignificant influence, and their relatives:
99
Sr. No. 31.03.2018 31.03.2017
2 Rakesh Jain C/A NIL 4151436
3 Udit Jain Loan 33089403 13280000
4 Udit Jain C/A NIL 3421165
5 Vidhi Jain Loan 6566950 5165000
7 Vidhi Jain C/A NIL 628308
8 Archana Jain 12511596 12765920
9 R K Jain & Sons HUF 3416776 2112575
RECEIVABLE:
Sr. No. Name of Company 31.03.2018 31.03.2017
1 Light Bite Foods Pvt. Ltd. 907016 549421
2 Raar Enterprises Nil 1344585
6. Previous years’ figures have been regrouped/rearranged, wherever necessary, so as to make them comparable with the figures of this year.
100
(J.B Agarwal) (Rakesh Jain) (Udit Jain)
Prop. Director Director
M.No.017005 DIN:00166814 DIN:00166794
FRN: 000974N
Place: New Delhi
Dated:
[201700] Notes - Government grants

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on government grants explanatory [TextBlock]
Capital subsidies or grants received from government authorities 0 0
Revenue subsidies or grants received from government authorities 0 0
[201200] Notes - Employee benefits

01/04/2017
to
31/03/2018
As Per Significant
Accounting
Disclosure of employee benefits explanatory [TextBlock] Policy.
101
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] 1 2
01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of relationship and transactions
between
related parties [Abstract]
Disclosure of relationship and
transactions between
related parties [LineItems]
SUPER FAST HOLDINGS SUPER FAST HOLDINGS TOWERS LEASING AND TOWERS LEASING AND
Name of related party PRIVATE LIMITED PRIVATE LIMITED FINANCE LIMITED FINANCE LIMITED
Country of incorporation or residence
of related INDIA INDIA INDIA INDIA
party
Permanent account number of related
AABCS1486N AABCS1486N AAACT3209K AAACT3209K
party
CIN of related party U67120DL1992PTC047692 U67120DL1992PTC047692 L67120DL1984PLC018946 L67120DL1984PLC018946
Nature of issuing authority in country of
MCA MCA MCA MCA
incorporation or residence
Description of nature of related party
Others Others Others Others
relationship
Description of nature of transactions
with related Loan Loan Expence No Tran
party
Related party transactions [Abstract]
Advances taken during year related
party 1,00,00,000 50,00,000
transactions
Other related party transactions
1,50,00,000
expense
Amount written off during period in
respect 0 0 0 0
of debts due from related parties
Amount written back during period in
respect 0 0 0 0
of debts due to related parties
102

01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
between
RAJDHANI FLOUR RAJDHANI FLOUR RAJDHANI NURSURIES RAJDHANI NURSURIES
Name of related party MILLS LIMITED MILLS LIMITED LIMITED LIMITED
party
AABCR9886K AABCR9886K AABCS1484Q AABCS1484Q
party
CIN of related party U74899DL1993PLC055316 U74899DL1993PLC055316 L51909DL1985PLC019804 L51909DL1985PLC019804
MCA MCA MCA MCA
relationship
with related Sales, Purchase Sales, Purchase Expence No Tran
party
Purchases of goods related party
6,22,58,488 13,21,29,182
transactions
Revenue from sale of goods related
party 3,92,05,455 8,83,84,188
transactions
respect 0 0 0 0
respect 0 0 0 0
103

01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
between
CHANDERMA CHANDERMA
LEARNING UNIVERSE LEARNING UNIVERSE
Name of related party ELECTRICALS PRIVATE ELECTRICALS PRIVATE
PRIVATE LIMITED PRIVATE LIMITED
LIMITED LIMITED
party
AAFCC1262Q AAFCC1262Q AAACL3852C AAACL3852C
party
CIN of related party U15490HR2012PTC045354 U15490HR2012PTC045354 U74899DL1999PTC100492 U74899DL1999PTC100492
Nature of issuing authority in country
of MCA MCA MCA MCA
relationship
with related Rent Rent Loan Loan
party
Purchases of goods related party
0
transactions
Reimbursement of expenses incurred
on
behalf of company during year 3,60,200
related
party transactions
Other related party transactions
5,00,000
expense
respect 0 0 0 0
respect 0 0 0 0
104

01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Disclosure of relationship and transactions between
LIGHT BITE FOODS LIGHT BITE FOODS BhavinAgri Infra BhavinAgri Infra
Name of related party PRIVATE LIMITED PRIVATE LIMITED Pvt. Ltd. Pvt. Ltd.
Country of incorporation or residence of related
party
Permanent account number of related party AADCL0018K AADCL0018K AADCB1345D AADCB1345D
CIN of related party U15122DL2016PTC290351 U15122DL2016PTC290351
MCA MCA MCA MCA
Description of nature of related party relationship Others Others Associate Associate
Processing
Description of nature of transactions with related Processing Charges,
Purchase Sales Charges, Storage
party Storage Charges
Charges
Purchases of goods related party transactions 9,85,118
Revenue from sale of goods related party
13,49,765 16,250 61,19,331
transactions
Revenue from rendering of services related
2,59,40,749
party transactions
Amount written off during period in respect
0 0 0 0
Amount written back during period in respect
0 0 0 0

01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
S.P. Refrigeration & S.P. Refrigeration &
Name of related party Food Products Pvt. Food Products Pvt. Raar Enterprises Raar Enterprises
Ltd. Ltd.
party
Permanent account number of related party AABCS7078Q AABCS7078Q AASFR9601C AASFR9601C
MCA MCA Income Tax Income Tax
Description of nature of related party relationship Associate Associate Others Others
Description of nature of transactions with related Processing Charges, Processing Charges,
Income No Tran
party Storage Charges Storage Charges
Revenue from sale of goods related party
46,84,190
transactions
Revenue from rendering of services related
2,80,32,922
party transactions
0 0 0 0
0 0 0 0
105

01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Name of related party Rakesh Jain Rakesh Jain Udit Jain Udit Jain
party
Permanent account number of related party AAHPJ8608G AAHPJ8608G AEWPJ4816M AEWPJ4816M
Income Tax Income Tax Income Tax Income Tax
Key Management Key Management Key Management Key Management
Description of nature of related party relationship Personnel Personnel Personnel Personnel
Description of nature of transactions with related
Remuneration Remuneration Remuneration Remuneration
party
Advances taken during year related party
1,75,37,985 3,31,17,620
transactions
Other related party transactions expense 52,57,152 25,00,000 1,32,98,217 10,00,000
Other related party transactions income 73,00,000 1,37,50,000
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 1,64,00,000 1,08,00,000 1,36,00,000 96,00,000
0 0 0 0
0 0 0 0
106

01/04/2017 01/04/2016 01/04/2017 01/04/2016
to to to to
31/03/2018 31/03/2017 31/03/2018 31/03/2017
Name of related party Vidhi Jain Vidhi Jain Archana Jain Archana Jain
party
Permanent account number of related party AGXPJ1121E AGXPJ1121E AEVPJ0852L AEVPJ0852L
Income Tax Income Tax Income Tax Income Tax
Key Management Key Management Key Management Key Management
Description of nature of related party relationship Personnel Personnel Personnel Personnel
Description of nature of transactions with related
Remuneration Remuneration Remuneration Remuneration
party
Advances taken during year related party
15,51,950 0
transactions
Interest received during year related party
14,55,093
transactions
Interest paid during year related party
14,82,000
transactions
Other related party transactions expense 1,50,000 20,50,000 15,63,908 94,62,390
Other related party transactions income 27,55,000 51,70,000
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 9,60,000 7,20,000
0 0 0 0
0 0 0 0

Categories of related parties [Axis] 15
01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of relationship and transactions between related parties [Abstract]
Disclosure of relationship and transactions between related parties [LineItems]
R K Jain & Sons
Name of related party HUF
R K Jain & Sons HUF
Country of incorporation or residence of related party INDIA INDIA

Permanent account number of related party AAAHR6026H AAAHR6026H
Nature of issuing authority in country of incorporation or residence Income Tax Income Tax
Relatives of Key Relatives of Key
Description of nature of related party relationship management management
personnel personnel
Description of nature of transactions with related party interest interest
Advances taken during year related party transactions 10,75,000
Interest received during year related party transactions 2,54,924
Amount written off during period in respect of debts due from related parties 0 0
Amount written back during period in respect of debts due to related parties 0 0

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of notes on related party explanatory [TextBlock]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company No No
107
[201400] Notes - Leases

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of leases explanatory [TextBlock]
Whether any operating lease has been converted to financial lease or
No No
vice-versa
[300300] Notes - Earnings per share

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Adjustments of numerator to calculate diluted earnings per share [Abstract]
[202800] Notes - Subsidiary information

01/04/2017
to
31/03/2018
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
Whether company has subsidiary companies which are yet to commence
No
operations
Whether company has subsidiary companies liquidated or sold during year No
[201900] Notes - Income taxes

31/03/2018 31/03/2017
Disclosure of notes on income taxes explanatory [TextBlock]
Disclosure of breakup of deferred tax assets and deferred tax liabilities
[Abstract]
Components of deferred tax liabilities [Abstract]
Deferred tax liability, depreciation 6,16,91,630 4,27,13,951
Total deferred tax liabilities 6,16,91,630 4,27,13,951
108
[202400] Notes - Investments in associates

01/04/2017
to
31/03/2018
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
Whether company has associates which are yet to commence operations No
Whether company has associates liquidated or sold during year No
[202500] Notes - Financial reporting of interests in joint ventures

01/04/2017
to
31/03/2018
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
Whether company has joint ventures which are yet to commence operations No
Whether company has joint ventures liquidated or sold during year No
[202700] Notes - Cash flow statements

01/04/2017 01/04/2016
to to 31/03/2016
31/03/2018 31/03/2017
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 6,32,71,600 8,63,15,440 32,01,97,589.6
Total cash and cash equivalents 6,32,71,600 8,63,15,440
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 1,67,81,232 1,65,86,566
Total income taxes paid (refund) 1,67,81,232 1,65,86,566
109
[100200] Statement of profit and loss

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Statement of profit and loss [Abstract]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 597,47,75,188 668,92,24,044
Revenue from sale of services 0 0
Excise duty 2,96,764 11,19,239
Total revenue from operations other than finance company 597,44,78,424 668,81,04,805
Total revenue from operations 597,44,78,424 668,81,04,805
Other income 66,62,697 97,24,693
Total revenue 598,11,41,121 669,78,29,498
Expenses [Abstract]
Cost of materials consumed 523,05,26,289 594,02,98,661
Purchases of stock-in-trade 18,39,10,140 22,11,63,052
Changes in inventories of finished goods, work-in-progress and
-1,90,33,503 2,66,02,831
stock-in-trade
Employee benefit expense 14,91,06,581 8,96,69,735
Finance costs 9,19,11,544 9,00,54,021
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 4,84,51,737 3,50,56,718
Total depreciation, depletion and amortisation expense 4,84,51,737 3,50,56,718
CSR expenditure 9,49,993 0
Other expenses 21,49,87,401 21,71,07,143
Total expenses 590,08,10,182 661,99,52,161
Total profit before prior period items, exceptional items, extraordinary
8,03,30,939 7,78,77,337
items and tax
Prior period items before tax -1,72,296 1,600
Total profit before extraordinary items and tax 8,01,58,643 7,78,78,937
Extraordinary items before tax -9,49,993 -12,72,031
Total profit before tax 7,92,08,650 7,66,06,906
Tax expense [Abstract]
Current tax (A) 1,71,81,232
1,75,86,566
Deferred tax 1,89,77,679 -22,99,943

Total tax expense 3,61,58,911 1,52,86,623
Total profit (loss) for period from continuing operations 4,30,49,739 6,13,20,283
Total profit (loss) for period before minority interest 4,30,49,739 6,13,20,283
Total profit (loss) for period 4,30,49,739 6,13,20,283
Earnings per equity share [Abstract]
Basic earning per equity share [INR/shares] 36.43 [INR/shares] 51.09
Diluted earnings per equity share [INR/shares] 36.43 [INR/shares] 51.09
Footnotes
(A) Current Tax 16400000,,,16000000 MAT Credit0,,,2063529 Taxes relating to prior years781232,,,-476963
110
[300500] Notes - Subclassification and notes on income and expenses

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from sale of products [Abstract]
Revenue from sale of products [Abstract]
Revenue from sale of products, gross (A) 597,47,75,188
668,92,24,044
Total revenue from sale of products 597,47,75,188 668,92,24,044

Disclosure of revenue from sale of services [Abstract]
Revenue from sale of services [Abstract]
Total revenue from sale of services 0 0
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on other current investments 63,93,171 94,01,579
Total interest income on current investments 63,93,171 94,01,579
Total interest income 63,93,171 94,01,579
Dividend income [Abstract]
Total dividend income 0 0
Other non-operating income [Abstract]
Net gain/loss on foreign currency fluctuations treated as other
1,50,251 1,87,714
income
Other allowances deduction other income 1,19,275 1,35,400
Total other non-operating income 2,69,526 3,23,114
Total other income 66,62,697 97,24,693
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Other interest charges 7,76,01,582 6,56,86,226
Total interest expense 7,76,01,582 6,56,86,226
Other borrowing costs 1,43,09,962 2,43,67,795
Total finance costs 9,19,11,544 9,00,54,021
Employee benefit expense [Abstract]
Salaries and wages 10,49,56,545 6,03,20,268
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]
Salary to directors 3,09,60,000 2,11,20,000
Total remuneration to directors 3,09,60,000 2,11,20,000
Total managerial remuneration 3,09,60,000 2,11,20,000
Gratuity 39,88,711 20,25,105
Pension schemes 38,18,920 26,79,705
Other retirement benefits 21,32,324 11,41,066
Staff welfare expense 2,68,803 3,29,483
Other employee related expenses 29,81,278 20,54,108
Total employee benefit expense 14,91,06,581 8,96,69,735
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 46,56,086 23,77,046
Power and fuel 10,71,87,964 9,64,83,030
Rent 2,90,34,329 58,12,000
Repairs to building 12,43,305 42,87,220
Repairs to machinery 1,30,81,486 80,13,660
Insurance 20,10,273 16,32,307
Rates and taxes excluding taxes on income [Abstract]
Provision wealth tax 3,10,921 6,16,765
Total rates and taxes excluding taxes on income 3,10,921 6,16,765
Research development expenditure 3,76,773 10,94,654
Telephone postage 14,34,429 15,28,680
Printing stationery 26,31,416 6,26,619
Travelling conveyance 62,99,403 71,55,384
111
Legal professional charges 31,95,189 10,33,574

Vehicle running expenses 28,94,769 21,77,753
Safety security expenses 4,99,934 5,683
Directors sitting fees 0 0
Donations subscriptions 10,45,185 5,24,792
Books periodicals 70,118 57,690
Registration filing fees 6,29,715 25,100
Advertising promotional expenses 36,84,614 26,02,777
After sales service expenses 0 8,77,759
Commission paid other selling agents 1,19,22,848 1,39,47,297
Cost repairs maintenance other assets 30,39,424 18,14,551
Provision for cost of restoration 16,80,967 11,99,066
Cost warehousing 75,43,110 1,95,07,252
Cost water charges 2,33,062 2,54,683
Provision bad doubtful debts created 0 0
Provision bad doubtful loans advances created 0 0
Write-off assets [Abstract]
Miscellaneous expenditure written off [Abstract]
Other miscellaneous expenditure written off 36,467 44,911
Total miscellaneous expenditure written off 36,467 44,911
Bad debts written off 0 0
Bad debts advances written off 0 0
Total write-off assets 36,467 44,911
Loss on disposal of intangible asset 0 0
Loss on disposal, discard, demolishment and destruction of depreciable
0 0
tangible asset
Payments to auditor [Abstract]
Payment for audit services 59,000 57,500
Payment for taxation matters 12,980 11,500
Payment for other services 2,12,421 80,500
Total payments to auditor 2,84,401 1,49,500
Miscellaneous expenses 99,61,213 4,32,57,390
Total other expenses 21,49,87,401 21,71,07,143
Current tax [Abstract]
Current tax pertaining to previous years 7,81,232 -4,76,963
Current tax pertaining to current year 1,64,00,000 1,80,63,529
Total current tax (B) 1,71,81,232

1,75,86,566
Footnotes
(A) Sale of Manufactured Products Export Sales64858205,,,,50167263 Domestic Sales5813696136,,,6481629247 (ii) Sale of Traded
Products Export Sales11724281,,,23581690 Domestic Sales83317202,,,133357593 Other Operating Revenue Duty Draw
back176988,,,488251 Sales of Import Licence1002377,,,0 5974775188,,,6689224044
(B) Current Tax 16400000,,,16000000 MAT Credit0,,,2063529 Taxes relating to prior years781232,,,-476963
112
[300600] Notes - Additional information statement of profit and loss

01/04/2017 01/04/2016
to to
31/03/2018 31/03/2017
Additional information on profit and loss account explanatory [TextBlock]
Changes in inventories of finished goods -1,90,33,503 2,66,02,831
Total changes in inventories of finished goods, work-in-progress and
-1,90,33,503 2,66,02,831
stock-in-trade
Other items extraordinary -9,49,993 -12,72,031
Total extraordinary items before tax -9,49,993 -12,72,031
Total extraordinary items -9,49,993 -12,72,031
Total exceptional and extraordinary items -9,49,993 -12,72,031
Prior period expense before tax 1,72,296 -1,600
Total prior period items before tax -1,72,296 1,600
Total prior period items after tax -1,72,296 1,600
Expenditure on dividend paid 0 0
Total expenditure in foreign currency 0 0
Total amount of dividend remitted in foreign currency 0 0
Total earnings in foreign currency 0 0
Domestic sale manufactured goods 590,99,14,356 668,92,24,044
Total domestic turnover goods, gross 590,99,14,356 668,92,24,044
Export sale manufactured goods 6,48,60,832 0
Total export turnover goods, gross 6,48,60,832 0
Total revenue from sale of products 597,47,75,188 668,92,24,044
Total revenue from sale of services 0 0
Gross value of transaction with related parties as per AS-18 0 0
Bad debts of related parties as per AS-18 0 0
[300100] Notes - Revenue

01/04/2017
to
31/03/2018
Disclosure of revenue explanatory [TextBlock] [See below]
113
Disclosure of revenue explanatory [Text Block]

Revenue Recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably
measured. The following specific recognition criteria must also be met before revenue is recognised:
i) Sale of goods
Revenue from sale of goods is recognised when all the significant risks and rewards of ownership of the goods have been passed to the buyer and
no significant uncertainty exists regarding the amount of consideration that will be derived from the sale of goods.Sales (Net of trade discount &
credit notes for turnover discount) are inclusive of excise duty and exclusive of sales tax.Exchange difference on outstanding balance has been
provided as per provisions of AS-11.
ii) Export incentives
Export incentives under various schemes notified by the Government have beenrecognised on the basis of their entitlement rates in accordance
with the Foreign TradePolicy 2015-2020(FTP2015-20). Benefits in respect of advance licences are recognisedwhen there is reasonable assurance
that the Company will comply with the conditions attached to them and incentive will be received.
iii) Interest
Interest income is recognised on a time proportion basis.
iv) Claims
Claims are recognised when there exists reasonable certainty with regard to the amounts to be realised and the ultimate collection thereof
114
[300700] Notes - Key managerial personnels and directors remuneration and other information
Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Key managerial personnels and directors [Axis] 1 2 3 4
01/04/2017 01/04/2017 01/04/2017 01/04/2017
to to to to
31/03/2018 31/03/2018 31/03/2018 31/03/2018
Disclosure of key managerial personnels and directors and
remuneration to key managerial personnels and directors
[Abstract]
Disclosure of key managerial personnels and directors
and remuneration to key managerial personnels and
directors [LineItems]
Name of key managerial personnel or director Udit Jain Rakesh Jain Archana Jain Vidhi Jain
Director identification number of key managerial
00166794 00166814 00166932 01638671
personnel or director
Permanent account number of key managerial
AEWPJ4816M AAHPJ8608G AEVPJ0852L AGXPJ1121E
Date of birth of key managerial personnel or
23/08/1980 17/11/1952 15/08/1959 20/04/1984
director
Designation of key managerial personnel or director Director Director Director Director
Qualification of key managerial personnel or
M.B.A C.A GRADUATE MBA
director
Shares held by key managerial personnel or director [shares] 1,02,514 [shares] 4,85,360 [shares] 3,01,929 [shares] 61,429
Key managerial personnel or director remuneration
[Abstract]
Gross salary to key managerial personnel or
director [Abstract]
Salary key managerial personnel or director 1,36,00,000 1,64,00,000 0 9,60,000
Profits in lieu of salary key managerial
0 0 0 0
Gross salary to key managerial personnel or
1,36,00,000 1,64,00,000 0 9,60,000
director
Total key managerial personnel or director
1,36,00,000 1,64,00,000 0 9,60,000
remuneration
[301000] Notes - Corporate social responsibility
Classification of CSR spending [Table] ..(1)

Classification of CSR spending [Axis] 1
01/04/2017
to
31/03/2018
Disclosure of CSR spending [Abstract]
Details of CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [Abstract]
Manner in which amount CSR spent during financial year [LineItems]
CSR project or activity identified Education
Sector in which project is covered Education
Whether projects or programs undertaken in local area or other Delhi
Name of state or union territory where projects or programs was undertaken Delhi (NCT)
Name of district where projects or programs was undertaken Delhi
Budget amount outlay project or program wise 9,49,993
Amount spent on projects or programs [Abstract]
Direct expenditure on projects or programs 9,49,993
Total amount spent on projects or programs 9,49,993
Mode of amount spent Directly by company
115
Disclosure of net profits for last three financial years [Table] ..(1)
Financial year 1 Financial year 2 Financial year 3
Net profits for last three financial years [Axis]
[Member] [Member] [Member]
01/04/2017 01/04/2017 01/04/2017
to to to
31/03/2018 31/03/2018 31/03/2018
Disclosure of net profits for last three financial years [Abstract]
Disclosure of net profits for last three financial years [LineItems]
Description of financial year 16-17 15-16 14-15
Profit before tax of financial year 7,66,06,906 7,05,99,880.96 4,23,25,886
Net profit computed u/s 198 and adjusted as per rule 2(1)(f)
7,66,06,906 7,05,99,880.96 4,23,25,886
of Companies (CSR Policy) Rules, 2014

01/04/2017
to
31/03/2018
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
Yes
company
Disclosure of composition of CSR committee [TextBlock] [See below]
Whether company has written CSR policy Yes
Details CSR policy [TextBlock] [See below]
Average net profit for last three financial years 6,31,77,557.65
Prescribed CSR expenditure 12,63,551.15
Amount CSR to be spent for financial year 12,63,551.15
Amount CSR spent for financial year 9,49,993
Amount spent in local area 9,49,993
Amount unspent CSR 3,13,558.15
Disclosure of composition of CSR committee [Text Block]

1. The Composition of CSR Committee.
The CSR Committee of the Board has been constituted on 04.04.2017 .The present constitution of CSR Committee is as follows:
Mr. Rakesh Jain
Mrs. Vidhi Jain
Mr. Udit Jain
116
Details CSR policy [Text Block]

1. A brief outline of the company’s CSR policy, including overview of projects or programs proposed to be undertaken.
The Company has framed CSR policy in accordance with the provisions of Section 135 of the Companies Act, 2013 and the Companies
(Corporate Social Responsibility Policy) Rules, 2014. This CSR Policy was approved by the Board of Directors on 04.04.2017.The purpose of
this policy document is to crystallize the philosophy of Victoria Foods Private Limited regarding its responsibility as a corporate citizen and to lay
down the guidelines and mechanism for undertaking socially useful programs for welfare & sustainable development of the community at large.
The objective of the Victoria Foods Private Limited CSR Policy is to:
Ø Engage proactively with all stakeholders to actively contribute to the socioeconomic development of the periphery/community in which it
operates.
Ø Directly or indirectly take up programs that benefits the communities in & around its locations and thereby, over a period of time, enhancing
the quality of life & economic well?being of the local population.
Ø Ensure environmental sustainability by adopting best ecological practices and encouraging conservation/judicious use of natural resources.
Ø To generate, through its CSR initiatives, a community goodwill for Victoria Foods Private Limited and help reinforce a positive & socially
responsible image of Victoria Foods Private Limited as a corporate entity.
117

Rajdhani Group - Victoria Foods PVT LTD FY 2018

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Rajdhani Group - Victoria Foods PVT LTD FY 2018

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VICTORIA FOODS PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2017 to 31/03/2018

[400100] Disclosure of general information about company

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

[400400] Disclosures - Directors report

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

Unless otherwise specified, all monetary values are in INR

Disclosure of change in nature of business [TextBlock]

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

NOTICE TO THE MEMBERS

For and on behalf of the Board of Directors of

VICTORIA FOODS PRIVATE LIMITED

Place: New Delhi

Rakesh Jain Udit Jain

Victoria Foods Pvt Ltd.

CIN No: U74899DL1983PTC016310

B-32 Lawrence Road Industrial. Area, Delhi-110 035.

T: +91-1145325500-(30 Lines) Fax: +91-11-27104760

For and on behalf of the Board of Directors of

VICTORIA FOODS PRIVATE LIMITED

Place: New Delhi

Rakesh Jain Udit Jain

Sales Turnover and Other Income 598,11,41,121 669,78,29,498

Profit / (Loss) before Dep. and Tax 12,87,82,676 11,29,34,056

Less: Depreciation 4,84,51,737 3,50,56,718

Profit/ (Loss) after Dep. before tax 8,03,30,939 7,78,77,338

Provision for taxation & Deferred tax 3,61,58,911 1,52,86,623

Net Profit /( Loss) after Taxation 4,30,49,739 6,13,20,284

Profit / Loss transferred to Reserves & Surplus 4,30,49,739 6,13,20,284

Earning Per Share : Basic 36.43 51.90

Diluted 36.43 51.90 )

Victoria Foods Pvt Ltd.

CIN No: U74899DL1983PTC016310

B-32 Lawrence Road Industrial. Area, Delhi-110 035.

T: +91-1145325500-(30 Lines) Fax: +91-11-27104760

2. FINANCIAL PERFORMANCE AND THE STATE OF THE COMPANY AFFAIRS

6. DIRECTORS AND KEY MANAGERIAL PERSONNEL

8. STATEMENT ON DECLARATION BY INDEPENDENT DIRECTORS

9. CONSTITUTION OF AUDIT COMMITTEE

10. VIGIL MECHANISM POLICY

11. NOMINATION AND REMUNERATION COMMITTEE AND STAKEHOLDERS RELATIONSHIP COMMITTEE

12. WOMEN DIRECTOR

13. INTERNAL AUDITOR & COST AUDITOR

14. RISK MANAGEMENT POLICY

15. EVALUATION OF BOARD PERFORMANCE

16. MATERIAL CHANGES AND COMMITMENT

17. ADEQUACY Of INTERNAL FINANCIAL CONTROL

18. CHANGE IN THE NATURE OF BUSINESS

19. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS UNDER SECTION 186

The company is not having any Subsidiary Company/Associate Company/Joint Venture.

22. PARTICULARS OF CONTRACTS OR ARRANGEMENTS WITH RELATED PARTIES U/S 188(1)

23. EXTRACT OF THE ANNUAL RETURN

24. CORPORATE SOCIAL RESPONSIBILITY

25. NUMBER OF BOARD MEETINGS HELD

26. SECRETARIAL AUDIT AND CORPORATE GOVERNANCE

27. DIRECTORS’ RESPONSIBILITY STATEMENT

28. DETAILS OF FRAUD REPORTED BY AUDITORS

(i) Conservation of Energy and Technology Absorption:-N.A.

(ii) Foreign Exchange Earnings and Outgo :

Foreign Exchange Earnings ----- Rs. 6,48,60,832.00/-

Foreign Exchange Outgo ----- Rs. 77,25,18,029.00/-

30. STATUTORY AUDITORS