అకౌంట్స్ గమనికలుAtcom Technologies Ltd.
9.1 Rights, Preferences and restrictions attached to equity shares
The Company has only one class of equity shares having a par value of Rs. 10/- per share. Each holder of equity shares is entitled to one vote pershare held and is entitled to dividend, if declared at the Annual General Meeting. In the eventof liquidation of the Company, the holders of equity shares will be entitled to receive the remaining assets of the Company, after distribution of all preferential amounts. The distribution will be in proportion to the number of equity shares held by the shareholders.
9.2 The Company does not have any holding / ultimate holding company.
9 Particulars and terms of redemption of non-convertible preference shares are as under:
1. 600,000 14% preference shares of Rs. 100/- each, aggregating to Rs. 60,000,000/- have been allotted on 26th May, 1999 to the Industrial Development Bank of India, redeemable on par after expiry of six years from allotment, i.e. 25th May, 2005;
2. 500,000 14% preference shares of Rs. 100/- each, aggregating to Rs. 50,000,000/- have been allotted on 15th October, 1997 to SICOM Limited, redeemable on par after expiry of five years from allotment, i.e. 15th October, 2002.
3. 200,000 15% preference shares of Rs. 100/- each, aggregating to Rs. 20,000,000/- have been allotted on 16th September, 1997 to Tata Finance Limited, redeemable on par after expiry of five years from allotment, i.e. 15th September, 2002;
4. 100,000 15% preference shares of Rs. 100/- each, aggregating to Rs. 10,000,000/- have been allotted on 12th July, 1997 to BOB Asset Management Company Limited, redeemable on par after expiry of three years (extended by a further period of three years) from allotment, i.e. 11th July, 2003;
5. 50,000 15% preference shares of Rs. 100/- each, aggregating to Rs. 5,000,000/-, have been allotted on 2nd June, 1997 to The Ratnakar Bank Limited, redeemable on par after expiry of six years from allotment, i.e. 1st June, 2003;
6. 30,100 15% preference shares of Rs. 100/- each, aggregating to Rs. 3,010,000/-, have been allotted on2nd June, 1997 to various individuals, redeemable on par after expiry of six years from allotment, i.e. 1st June, 2003;
7. 31,170 15% preference shares of Rs. 100/- each, aggregating to Rs. 3,170,000/-, have been allotted on 8th July, 1997 to various individuals, redeemable on par after expiry of six years from allotment, i.e. 7th July, 2003.
11.1 Term loans and working capital facilities availed by the company from various banks and financial institutions were classified as Non-Performing Assets (NPAs) in earlier financial years. The Company has not made any provision for interest on these loans over the years since no communication was received from the lenders regarding the amount of interest provision as the same was classified as NPAs.
NOTE: 2 CONTINGENT LIABILITIES
(I) Contingent liabilities, if any, are disclosed in the notes on accounts. Provision is made in the accounts in respect of those contingencies which are likely to materialize into liabilities after the year-end till the adoption of accounts by the Board of Directors and which have material effect on the position stated in the Balance Sheet and it is probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable estimate can be made.
(II) Contingent Liabilities not provided for in respect of
1. Provision for Gratuity (not included as it is incremental liability)
2. Claims against the Company not acknowledged as debts
3. The Income tax assessments of the company been completed upto Assessment Year 1999-2000 and block assessment upto 1995 and block assessment 1996-2001. The demand raised by the Income Tax Department in respect thereof is Rs. 480.88 lacs and Rs 783.29 lacs which are under dispute. The disputed matters are pending in appeal.
3. Liabilities in respect of Daman Electricity Board disputed.
4. Liabilities in respect of Daman Gram Panchyat disputed.
5. Liabilities in respect of GIDDC disputed.
6. Liabilities in respect of Customs disputed &appeal .
7. Liabilities in respect of DGFT disputed & appeal.
8. Liabilities in respect of 138 Case filed by IFCI disputed & appeal Rs .90,00,000/-
9. Liabilities in respect of Dividend and Dividend distribution Tax Rs 22,00,807/- disputed
10. Liabilities in respect of Investor Education & Protection Fund disputed.
11. Liabilities in respect of delisting of Shares at Ahmedabad Stock Exchange & Delhi Stock Exchange
12. Liabilities in respect of redemption of Debenture and Interest thereof
13. Liabilities in respect of redemption of debenture held by UTI & LIC
14. Liabilities in respect of Factory License/ Weights & Measurement Dept
NOTE: 8 None of the current employees qualify to receive any termination benefits. None of the employees in the year 24-25 have completed a year and therefore
are liable to receive any benefits including bonus. Hence no provision has been made for the same.
NOTE: 9 CSR is not applicable to the company since it does not meet the criteria defined under Section 135 of the Companies Act, 2013. For calculation of net profit,
a reference to Section 198 of the Companies Act, 2013 is made. Clause 3(c) excludes profits of a capital nature from the net profit calculation and Clause 3(e) excludes any change in carrying amounts of assets and liabilities. Therefore the CSR provision is not applicable to the company.
NOTE: 10 The company was into three segments of weighing scales, software and packaged drinking water. In absence of business, segment reporting disclosure as
required under IND AS 108 is not provided.
NOTE: 11 During the year, the company has undertaken the process of revoking its supension with the exchanges and has also filed a restructuring scheme with NCLT.
The management is confident of reviving and renewing the company after its restructuring exercise. It is the management''s view that the company is and will continue to remain a going concern.
NOTE: 12 All the borrowings of the Company from Banks & Financial Institutions as at 31st March, 2025 are subject to confirmation & reconciliation. The Company has
not received any communcation from the banks as to the amount outstanding as at 31st March, 2025.
NOTE: 13 All the borrowings of the company became Non-Performing Assets (NPAs) in the financial year 2003-04, The only communication
received from the lenders during this tenure has been accounted for in our books. The lenders have not provided any communication regarding interest on the above loans since 2004, and therefore the company has not reflected the interest expense in its books.
The Company has also filed a counter claim on the bankers for not disbursing the committed funds thereby putting the project in jeopardy.
12. Provisions
A provision is recognized if, as a result of a past event, the Company has a present legal or constructive obligation
that can be estimated reliably, and it is probable that an outflow of resources embodying economic benefits will be
required to settle the obligation. If the effect of the time value of money is material, provisions are determined by
discounting the expected future cash flows.
13. Employee benefits
i. Provident Fund: Employees of the Company receive benefits under the provident fund, a defined benefit plan.
The employee and employer each make monthly contributions to the plan. A portion of the contribution is
made to the provident fund trust managed by the Company or Government administered provident fund; while
the balance contribution is made to the Government administered pension fund. For the contribution made by
the Company to the provident fund trust managed by the Company, the Company has an obligation to fund
any shortfall on the yield of the Trustâs investments over the administered interest rates. The liability is
actuarially determined (using the projected unit credit method) at the end of the year. The funds contributed to
the Trust are invested in specific securities as mandated by law and generally consist of federal and state
government bonds, debt instruments of government-owned corporations and other eligible market securities.
ii. State Plan: The contribution to State Plans in India, a defined contribution plan namely Employee State
Insurance Fund is charged to the statement of profit and loss as and when employees render related services.
14. Earnings per share (EPS)
Basic EPS amounts are computed by dividing the net profit attributable to the equity holders of the Company by
the weighted average number of equity shares outstanding during the year.
Diluted EPS amounts are computed by dividing the net profit attributable to the equity holders of the Company by
the weighted average number of equity shares considered for deriving basic earnings per share and also the weighted
average number of equity shares that could have been issued upon conversion of all dilutive potential equity shares.
The diluted potential equity shares are adjusted for the proceeds receivable had the shares been actually issued at
fair value(i.e. the average market value of the outstanding shares). Dilutive potential equity shares are deemed
converted as at the beginning of the year, unless issued at a later date. Dilutive potential equity shares are determined
independently foreach year presented.
15. Fair Value measurement
The Company records certain financial assets and liabilities at fair value on a recurring basis. The Company
determines fair values based on the price it would receive to sell an asset or pay to transfer a liability in an orderly
transaction between market participants at the measurement date in the principal or most advantageous market for
that asset or liability.
The Company holds certain fixed income securities, equity securities and derivatives, which must be measured
using the guidance for fair value hierarchy and related valuation methodologies. The guidance specifies a hierarchy
of valuation techniques based on whether the inputs to each measurement are observable or unobservable.
Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect the
Companyâs assumptions about current market conditions. The fair value hierarchy also requires an entity to
maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The
prescribed fair value hierarchy and related valuation methodologies are as follows:
Level 1 - Quoted inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets.
Level 2 - Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments
in markets that are not active and model-derived valuations, in which all significant inputs are directly or indirectly
observable in active markets.
Level 3 - Valuations derived from valuation techniques, in which one or more significant inputs are unobservable
inputswhich are supported by little or no market activity.
In accordance with Ind AS 113, assets and liabilities are to be measured based on the following valuation techniques:
a) Market approach - Prices and other relevant information generated by market transactions involving identical
or comparable assets or liabilities.
b) Income approach - Converting the future amounts based on market expectations to its present value using the
discounting method.
c) Cost approach - Replacement cost method.
16. Recent accounting pronouncements
Ind AS 116, Leases: On March 30, 2019, the Ministry of Corporate Affairs has notified Ind AS 116, Leases. Ind
AS 116 will replace the existing leases standard, Ind AS 17, Leases, and related interpretations. The Company does
not have any impact on account of this amendment.
Ind AS 12, Appendix C, Uncertainty over Income Tax Treatments: On March 30, 2019, the Ministry of Corporate
Affairs has notified Ind AS 12, Appendix C, Uncertainty over Income Tax Treatments which is to be applied while
performing the determination of taxable profit (or loss), tax bases, unused tax losses, unused tax credits and tax
rates, when there is uncertainty over income tax treatments under Ind AS 12. The effect on adoption of Ind AS 12
Appendix C would be insignificant in the standalone financial statements.
Amendment to Ind AS 19, plan amendment, curtailment or settlement: On March 30, 2019, the Ministry of
Corporate Affairs issued amendments to Ind AS 19, Employee Benefits, in connection with accounting for plan
amendments, curtailments and settlements. The Company does not have any impact on account of this amendment.
Arrears of fixed cumulative dividend (inducing dividend distribution tax] on preference shares From their respective dates of allotment till their dates of redemption/year end; On 15%cumulative nonconvertible redeemable preference shares, As. 15,441,911/- (asset 30th September, 2003, Rs.9.262,02 fro fit.
2. Particulars and terms of redemption of non-convertible preference shares are as under:
60,000,000/ 14% preference shares of Rs, luck-each, aggregating to Rs, 60.000.000/- have been a Hutted on 26th May, 1599 to the industries Development Sank of Intec a, redeemable on pa r after expiry of since years from allotment, i.e. 25th May, 2005;
* 500,000 14% preference shares of Rs. 10Q/ each, aggregate to fact. 50,000,000/- have been a Hooted on 15th October, 1397 to 5I00 ML Limited, redeem able on par after expiry of five years from allotment, i.e. 30th October, 2002.
* 2 00,000 1 5% preference shares of Rs. 10Q/-each, aggregating to Ks. 20,000,000/-have been a Hooted 30th Septembers, 1996 to fate regret Limited, redeemable on par after expiry of five years from allotment, i. e. 15th September, 2002;
- 100,000 15% preference shares of Rs.100/- each aggregating to Rs.10,000,000/- have been allotted on 12th July 1997 to BOB Assets Management comapany limited redeemable on per after expiry of three years (extended by a further period of three years) from allotment i,e. 11th July 2003;
- 50,000 15% preference shares of Rs.. 10}/- each, aggregating to As. 5,00,000/ , have been a Hutted on 2nd 1997 to The Rainmaker Bank Limited, earn able on par after expiry of six years from allotment, i.e. 1st June, 2003;
- 30,100 15%preference Shares of Rs,1000/- each, aggregating to Rs. 3,010,000/-, have been a Hated on June, 1997 to various individuals, redeemable on par after expiry of six years from. allotment, i.e. FIT June, 2003;
- 31,170 15% preference shares Of Rs. 100/-each, aggregating to As, 3,170,00q/- have been a Hotted on 3th July, 1397 to LIMITED estimable par after expiry of six year from allotment, i.e. July, 2003.
3. Contingent Liabilities Not provided for in respect of
a. Provision for Gratuity (net included as it is incremental liability)
b. Claims giants the Coin any not acknowledged AS DEBTS Rs
C. Liabilities In respect of Sales Tax Mumbai.-|MVAT ) assessment disputed a appeal its, 1,65,92,315/-for the period 1.4.2005 to 31,3.2006 and Sales tax of Puce (M VAT) , Daman Vat and other State .
d. The Income tax as seamen''s of the company been completed up to Assessment Year 1999-200 and block assessment up to 1995 and block assessment I39G-2001 The demand raised by the Income Tax Department in respect thereof is Rs 111.57 lacs and Rs2272.27 lacs which are under dispute. The Commissioner of income-Tax (Appeals) The disputed matte safe pending in appear
e. liabilities in respect of Dam an Sect city Board disused
f. Liabilities s In res petal of Dam an rampancy dispute n
g. Liabilities in respect of GIDOC disputed.
h. Liabilities in respect of Excised Department/CESAT disputed & appeal.
i. Liabilities in respect of Customs disputed for appeal.
j. Liabilities in respect of DGFT Disputed & appeal
k, Liabilities in respect of Gati disputed & appeal
(formerly known as I disputed & pending matter in Bombay high court
I. Liabilities in respect of 138 Case filed by IFQ disputed appeal
j. Liabilities in respect of DGFT Disputed & appeal
p. Liabilities in res pert of CDS L& IM SOL
q. Liabilities in respect of d elastic he-; of Shares at Ahmadabad Stock Exchange & Ddhi Stott exchange
f. Liabilities if res petal Of List fees with BSE & NSE and penalty fill rasped. 10 non filing of reports
s. Liabilities in respect of redemption of Debenture and Interest thereof
t. Liabilities in respect of Vishal 8 under disputed & appeal in Daman Court
u. Liabilities in respect of Lab our Court Daman
u. Liabilities in respect of 5EBI & ROC
w. Liabilities in respect of redemption of debenture held by & LIC
x. Liabilities in respect of Factory License/ Weights & Measurement Dept
4. As Per the best estimate of the management, no provision is required to be made as per Accounting Standard IA5-29} Provisions, Continent Li abilities and Co neck gent Assets notified by 1 he Companies (Accounting Standard) Rules, 2006, In respect of present oblation as a result of past event that could lead to probable Outflow of resources, which would be required to settle the obligation.
5. In the opinion of the Management, the Current Assets, Loans and advances have a value on realization in the ordinary coulee of business, at least equal to the amount at which they are state in the balance sheet. The provision far ail known liabilities is adequate and not in excess of what is required.
6. No borrowing costs have been capitalized turning the year,
7. In respect of amounts as mentioned under Section 205C of the Companies Act, 1956, then were no dues required to be credited to the Investor Education and Protection Fund as on March 31, 2013.
8. The Company is a Small and Medium Size Company (SMC) as defined in the Genera! instruction in respect of Accounting Standard notified under the Companies Act, 19 56. Accordingly, the Company has complied with the Accounting Standards as applicable to Small and Medium Sized enterprises
9. Previous ear''s figures have been regrouped, whenever necessary.
Arrears of fixed cumulative dividend on preference shares from their respective dates of allotment till their dates of redemption/ year end:
a. On 15% cumulative non-convertible redeemable preference shares, Rs. 15,447,977/- (as at 30th September, 2003, Rs.9,262,026/-);
b. On 14% cumulative non-convertible redeemable preference shares, Rs. 38,563,288/- (as at 30th September, 2003, Rs.23,121,096/-);
5. Particulars and terms of redemption of non-convertible preference shares are as under:
(a) - 600,000 14% preference shares of Rs.100/- each, aggregating to Rs.60,000,000/- have been allotted on 26th May, 1999 to the Industrial Development Bank of India, redeemable on par after expiry of six years from allotment, i.e. 25th May, 2005;
- 500,000 14% preference shares of Rs.100/- each, aggregating to Rs. 50,000,000/- have been allotted on 15th October, 1997 to SICOM Limited, redeemable on par after expiry of five years from allotment, i.e. 15th October, 2002.
(b) - 200,000 15% preference shares of Rs.100/- each, aggregating to Rs.20,000,000/- have been allotted on 16th September, 1997 to Tata Finance Limited, redeemable on par after expiry of five years from allotment, i.e. 15th September, 2002;
- 100,000 15% preference shares of Rs.100/- each, aggregating to Rs. 10,000,000/- have been allotted on 12th July, 1997 to BOB Asset Management Company Limited, redeemable on par after expiry of three years (extended by a further period of three years) from allotment, i.e. 11th July, 2003;
- 50,000 15% preference shares of Rs.100/- each, aggregating to Rs. 5,000,000/-, have been allotted on 2nd June, 1997 to The Ratnakar Bank Limited, redeemable on par after expiry of six years from allotment, i.e. 1st June, 2003;
- 30,100 15% preference shares of Rs.100/- each, aggregating to Rs. 3,010,000/-, have been allotted on 2nd June, 1997 to various individuals, redeemable on par after expiry of six years from allotment, i.e. 1st June, 2003;
- 31,170 15% preference shares of Rs.100/- each, aggregating to Rs. 3,170,000/-, have been allotted on 8th July, 1997 to various individuals, redeemable on par after expiry of six years from allotment, i.e. 7th July, 2003.
a. Provident fund - Liability is determined on the basis of contribution as required under the statute/ rules.
b. Gratuity - Liability is determined on the basis of actuarial valuation made at the year end.
Government grants
Grants related to specific fixed assets are disclosed as a deduction from the value of the concerned assets. Grants related to revenue are credited to the Profit and loss account. Grants in the nature of promoters contribution are treated as capital reserve.
Revenue recognition
Revenue /income) is recognized when no significant uncertainty as to determination or realization exists.
Borrowing costs
Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalized as part of the cost of such assets. A qualifying asset is one that necessarily takes a substantial period of time to get ready for its intended use. All other borrowing costs-are charged to revenue.
Taxes on income
Tax expense comprises both current and deferred tax at the applicable enacted/ substantively enacted rates. Current tax represents the amount of income-tax payable/ recoverable in respect of the taxable income/ loss for the reporting period. Deferred tax represents the effect of timing differences between taxable income and accounting income for the reporting period that originate in one period and are capable of reversal in one or more subsequent periods.
Contingent liabilities
These, if any, are disclosed in the notes on accounts. Provision is made in the accounts in respect of those contingencies which are likely to materialize into liabilities after the year- end till the adoption of accounts by the Board of Directors and which have material effect: on the position stated in the Balance sheet.
Arrears of fixed cumulative dividend on preference shares from their respective dates of allotment till 1 their dates of redemption/ year end:
a. On 15% cumulative non-convertible redeemable preference shares, Rs. 15,447,977/- (as at 30th September, 2003, Rs. 9,262,026/-);
b. On 14% cumulative non-convertible redeemable preference shares, Rs. 38,563,288/- (as at 30th September, 2003, Rs. 23,121,096/-); 5. Particulars and terms of redemption of non-convertible preference shares are as under: (a) - 600,000 14% preference shares of Rs. 100/- each, aggregating to Rs. 60,000,000/- have been; allotted on 26lh May, 1999 to the Industrial Development Bank of India, redeemable on par after; expiry of six years from allotment, i.e. 25th May, 2005;
- 500,000 14% preference shares of Rs. 100/- each, aggregating to Rs. 50,000,000/- have been allotted on 15th October, 1997 to SICOM Limited, redeemable on par after expiry of five years from allotment, i.e. 15th October, 2002.
(D) - 200,000 15% preference shares of Rs. 100/- each, aggregating to Rs. 20,000,000/- have been allotted on 16th September, 1997 to Tata Finance Limited, redeemable on par after expiry of five: years from allotment, i.e. 15th September, 2002;
- 100,000 15% preference shares of Rs. 100/- each, aggregating to Rs. 10,000,000/- have been; allotted on 12lh July, 1997 to BOB Asset Management Company Limited, redeemable on par after expiry of three years (extended by a further period of three years) from allotment, i.e. 11th July, 2003;
- 50,000 15% preference shares of Rs. 100/- each, aggregating to Rs. 5,000,000/-, have been,! allotted on 2nd June, 1997 to The Ratnakar Bank Limited, redeemable on par after expiry of sixi years from allotment, i.e. 1st June, 2003;
- 30,100 15% preference shares of Rs. 100/- each, aggregating to Rs. 3,010,000/-, have been: allotted on 2nd June, 1997 to various individuals, redeemable on par after expiry of six years from; allotment, i.e. 1st June, 2003;
- 31,170 15% preference shares of Rs. 100/- each, aggregating to Rs. 3,170,000/-, have been allotted on 8lh July, 1997 to various individuals, redeemable on par after expiry of six years from allotment, i.e. 7th July, 2003.
(b) Amount receivable in respect of sundry debtors, loans given included in advances recoverable in cash or kind, advances given included in capital work in progress advances, bank balance an amount payable in respect of sundry creditors and subsidiary companies outstanding balances are subject to reconciliation and confirmation.
(c) The Company has undertaken expansion project for setting up units for manufacturing plastic bottles at Daman. The Company has commissioned the second phase of expansion project and commenced commercial production w.e.f. 15th March, 2000, as determined by management, for which total cost of Rs. 10,23,05,714/- was capitalised during the year including cost of plant & machinery, building & other incidental expenses. The balance of expansion is shown as capital WIP and would be capitalised in future on commissioning the full project.
(d) Sundry Creditors includes the following SSI suppliers.
a) Chhapparia Thrmo-plast, b) Prime Porducts, c) Sahara Thermopack Industries, d) Saidatta Industries, e) Unicorn Connectors P Ltd., f) Pune Electronics, g) Gajjar Steel Inds. Ltd.
2. Estimated amount of contracts remaning to be executed on capital account and not provided for Rs. NIL ( Previous Year Rs.Nil ).
3. Contingent Liabiities not provided for in Respect of :
a) Claims against the Company not acknowledged as debts Rs. 1211000 /- (Previous Year Rs.241575/-)
b) Liability in respect of Sales Tax assessments disputed in appeals Rs. 13,91,932/- (Previous Year Rs1,93,649 lacs)
c) The Income Tax assessments of the company have been completed upto Assessment Year 1997-98 and the block assessment upto 31.3.95 . The total demand raised by the Income Tax Department in respect thereof is Rs.1983.20 lacs- (Previous Year Rs. 1 373.66 lacs) which is disputed. Based on the decisions of the Appellate Orders and the interpretation
of other relevant provisions, the Company has been legally advised that the demand is likely to be deleted. The disputed matters are pending in appeals. The Company has paid advance tax . of Rs.202.33 lacs against such disputed demand.
d) Counter Guarantees given by the Company in respect of Guarantees given by the banks to DEB (Daman Electriccity Board) Rs.10,00,000/- (Previous Year Rs.10,00,000/-)
4. Excise Duty of Rs.53.18 lacs (Previous year Rs.82.99 lacs) payable on Finished Goods at works lying in bonded warehouse is neither provided for nor considered in valuation. However this has no impact on profits.
5. The Company has given corporate guarantee to GIIC for Corproate loan of Rs. 3.20 crores to Atco Healthcare Ltd. (AHCL) and to CITICORP FINANCE (i) LTD. for financing term loan of Rs.1.20 crores to AHCL
6. Securities against Secured Loan :
(a) The Company has issued Non-convertible debentures of Rs.100/-each as follows :
(i) 4,00,000 16% NCD of Rs.100/- each to IDBI Secured by way of mortgage on all immovable properties and hypothecation of all movable assets except book debts.
(ii) 2,00,000 19% NCD of Rs.100/- each to UTI
(iii) 2,00,000 19% NCD of Rs.100/- each to LIC Mutual Fund Security created/to be created by way of mortgage on immovable properties & hypothecation of all immovable assets except book debts.
(b) Term loan from IFCI - Rs. 27,69,07,441,Secured by an equitable mortgage, on pari-passu basis, over the immovable properties and a charge by way of Hypothecation of all movable property (Save and except book Debts and and Stocks) of the Company both present and future situated at Companys plant at Daman.
(c) Loan from SICOM Ltd.- Rs.6,60,00,000, secured by paripasu charge over the immovable properties and mortgage & hypothecation of all movable property on pari-passu basis.
(d) Term Loans from Banks agaisnt Security of vehicles.
(e) Cash Credit from banks - secured against hypothecation of Stocks & debtors.
7. Sundry Debtors includes debts due by companies under the same management RS. 804 Lacs (Previous year Rsp 950 LACS)
* Maximum amount due Rs.1426.97 Lacs ( Previous year Rs 950 LACS)
8. Previous years figures have been recast / regrouped wherever necessary.
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