The consolidated financial statements present the consolidated accounts
of Vishal Information Technologies Ltd., with the following
subsidiaries.
The consolidated accounts thus includes the results of the aforesaid
subsidiaries and there are no other body corporate/entities, where the
company hold 50% or more of the share capital or where the Company can
control the composition of the Board of Directors/governing bodies of
such companies/entities, where the holding may be less than 50%.
Significant Accounting Policies and Notes to consolidated financial
statements are intended to serve as a means of informative disclosure
and a guide to better understand the consolidated position of the
Group, Recognizing this purpose, the Company has disclosed only such
policies and Notes from the individual financial statements, which
fairly present the needed disclosures.
We have verified the above Cash Flow Statement of Vishal Information
Technologies Limited derived from Audited Financial Statements for the
period ended 30th June 2010 and found the same in accordance therewith,
and also with requirements of clause 32 of the listing agreement of the
Stock Exchanges.
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