అకౌంట్స్ గమనికలుCresanto Global Ltd.

Mar 31, 2025

b. Terms & Conditions

Terms / rights attached to equity shares

The company has only one class of equity shares having par value of Rs.10 per share. Each holder of equity shares is entitled to one vote per share. In the event of liquidation of the company, the holders of equity shares will be entitled to receive 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.

For the purpose of the Company''s capital management, capital includes issued equity share capital, securities premium and all other reserves attributable to the equity holders of the Company. The primary objective of the Company''s capital management is to maximise the value of the share and to reduce the cost of capital.

The Company manages its capital structure and makes adjustments in light of changes in economic conditions and the requirements of the financial covenants. To maintain or adjust the capital structure, the Company can adjust the dividend payment to shareholders, issue new shares, etc. The Company monitors capital using a gearing ratio, which is net debt divided by total equity. The Company includes within net debt, interest bearing loans and borrowings, less cash and cash equivalents.

The Company has exposure to the following risks arising from financial instruments: -Liquidity Risk

(A) Liquidity risk

Liquidity risk is defined as the risk that the Company will not be able to settle or meet its obligations on time or at reasonable price. Prudent liquidity risk management implies maintaining sufficient cash and marketable securities and the availability of funding through an adequate amount of credit facilities to meet obligations when due. The Company''s finance team is responsible for liquidity, funding as well as settlement management. Management monitors the Company''s liquidity position through rolling forecasts on the basis of expected cash flows.

The tables have been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the Company can be required to pay. In the table below, borrowings include both interest and principal cash flows.

i The Company do not have any Benami property, where any proceeding has been initiated or pending against the Company for holding any Benami property.

ii The Company do not have any charges or satisfaction which is yet to be registered with Registrar of Companies (''ROC'') beyond the statutory period.

iii The Company has not been declared as wilful defaulter by any bank or financial institutions or other lenders.

iv During the year, the Company has not revalued its Property, Plant and Equipments.

v The Company have not traded or invested in Crypto currency or Virtual Currency during the financial year.

vi The Company have not advanced or loaned or invested funds to any other person(s) or entity(ies), including foreign entities (Intermediaries) with the understanding that the Intermediary shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Company (Ultimate Beneficiaries); or

(b) provide any guarantee, security or the like to or on behalf of the Ultimate Beneficiaries

vii The Company have not received any fund from any person(s) or entity(ies), including foreign entities (Funding Party) with the understanding (whether recorded in writing or otherwise) that the Company shall:

(a) directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the Funding Party (Ultimate Beneficiaries) or

(b) provide any guarantee, security or the like on behalf of the Ultimate Beneficiaries,

viii The Company have not any such transaction which is not recorded in the books of accounts that has been surrendered or disclosed as income during the year in the tax assessments under the Income Tax Act, 1961 (such as, search or survey or any other relevant provisions of the Income Tax Act, 1961.

ix Based on the information available with the Company, the Company do not have any transactions with companies struck off under section 248 of the Companies Act, 2013 or section 560 of Companies Act, 1956.

The Company''s operations predominantly comprise of only one segment, therefore operationally segment reporting does not apply.

Note 30 : In the opinion of the Board the Current Assets, Loans & Advances are realisable in the ordinary course of business at least equal to the amount at which they are stated in the Balance Sheet. The provision for all known liabilities is adequate and not in excess of amount reasonably necessary.

Note 31: The Company has used accounting software for maintaining its books of account which has a feature of recording audit trail (edit log) facility and the same has operated throughout the year for all relevant transactions recorded in the software. Further, there are no instance of audit trail feature being tampered and the audit trail has been preserved by the company as per the statutory requirements for record retention.

Note 32: Figures of previous year have been regrouped / rearranged wherever necessary.

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Mar 31, 2024

d) Provisions & Contingent Liabilities

Provisions are recognized when the Company has a present obligation (legal or constructive) because of a
past event, it is probable that an outflow of resources embodying economic benefits will be required to settle
the obligation and a reliable estimate can be made of the amount of the obligation. Contingent liabilities are
disclosed based on best judgement of the management/independent experts. These are reviewed at each
balance sheet date and are adjusted to reflect the current management estimate.

e) Tax Expenses

The tax expense for the period comprises current and deferred tax. Tax is recognized in Statement of Profit
and Loss, except to the extent that it relates to items recognized in the comprehensive income or in equity. In
which case, the tax is also recognized in other comprehensive income or equity.

f) Revenue recognition

Revenue from sale of goods is recognized when the significant risks and rewards of ownership have been
transferred to the buyer, recovery of the consideration is probable, the associated cost can be estimated
reliably, there is no continuing effective control or managerial involvement with the goods, and the amount of
revenue can be measured reliably. Revenue from sale of goods is measured at the fair value of the consideration
received or receivable excluding taxes or duties collected on behalf of the government.

g) Expenses Recognition

Expenses are accounted for on Accrual basis and provision are made for all known Liabilities except ROC
fees.

h) Cash Flow Statement

Cash Flow statement is prepared in accordance with the Indirect method prescribed in Indian Accounting
Standard (Ind AS)-7 on "Statement of Cash Flows".

i) Provisions for doubtful debts & advances

Provisions for doubtful debts/ advances is made when there is uncertainty of realization irrespective of the
period of its dues and written off when unrealizability is established.

j) Earning Per Share (EPS)

Basic earnings per share is computed by dividing profit or loss attributable to equity shareholders of the
Company by the weighted average number of equities shares outstanding during the year. The Company did
not have any potentially dilutive securities in any of the years presented.

26 Others Financials Notes

26 (i) In the opinion of the Board, the Current Assets, Loan and Advances are stated at a value, considered realizable
in the ordinary course of business.

26 (ii) Micro, small & medium enterprises development act, 2006 (''MSMED'') disclosure: The dues to micro and small
enterprises as required under MSMED Act, 2006, based on the information available with the Company, is given
below:

26 (v) Balances of Debtors, Creditors and Unsecured Loans are subject to confirmation.

26 (vi) Under Note 12 of Financials "Other non-Current Financial Liabilities" included Lone from promoter/
promoter''s group Rs. 24,317.30 (Amount in Thousands) details of outstanding amount as below-
26 (vii) Company''s administrative & other general expenses are paid by Ajai Goyal (Director) on behalf of the company.

26 (viii) The Company''s operations predominantly comprise of only one segment, therefore operationally segment
reporting does not apply.

26 (ix) Figures (including Previous Year Figures) have been rounded off to the nearest rupee (in "000").

26 (x) Previous Year''s figures have been re-grouped/re-arranged wherever necessary to render them comparable
with the current year''s figures.

For A. Kay. Mehra & Co. Ajai Goyal Nisha Goyal

Chartered Accountants Managing Director Director

FRN: (050004C) DIN - 02636418 DIN-02710946

CA Deepak Suneja
Membership No- 501957
Date: 24-May-2024
UDIN- 24501957BKBFMN4402
Place- Noida

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Mar 31, 2014

1. ACCOUNT BALANCES

Balances of Sundry Debtors, Sundry Creditors, Loans & Advances and Unsecured Loans are still subject to reconciliation and confirmations.

2. In the opinion of the Board, the Current Assets, Loans and Advances have a value on realization in the ordinary course of business, which may fluctuate from time to time.

3. The accumulated losses of the company exceed the paid-up capital of the company.

4. SEGMENT REPORTING

The company is operating in a single line of product namely manufacturing and trading of medicines. Since there is no reporting Segment, the requirements of Accounting Standard (AS-17 ''Segment Reporting'') issued by the Institute of Chartered Accountants of India are not applicable for the company.

5. CONTINGENT LIABILITIES

Contingent liabilities not provided for in the financial statements for the current year are NIL (Previous year NIL).

6. TAXES ON INCOME

The company has not earned profit during the year and have Losses in previous years. Provision for Deferred Tax Assets has not been made due to uncertainty of profit earning by company in near future. Provision for MAT is not required.

7. RELATED PARTY TRANSACTION

As per accounting standard No. 18 issued by the Institute of Chartered Accountants of India, related parties in terms of the said standard are disclosed below.

No Transaction with related party has been made during the year.

8. RENT OF FACTORY PREMISES

Mr. Ajai Goyal is allowing use of his factory premises at no rent.

9. Figures for the previous year have been regrouped wherever considered necessary to conform to the current year''s presentation.

10. Schedules No 1 to 21 form an integral part of the Balance Sheet and the Profit & Loss Account of the Company.

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Mar 31, 2013

1.1.ACCOUNT BALANCES

A total of Rs. 17.92 lacs of Sundry Debtors, Sundry Creditors, Loans & Advances and Unsecured Loans are still subject to reconciliation and confirmations.

1.2.In the opinion of the Board, the Current Assets, Loans and Advances have a value on realization in the ordinary course of business, which may fluctuate from time to time.

1.3.The accumulated losses of the company exceed the paid-up capital of the company.

1.4.SEGMENT REPORTING

The company is operating in a single line of product namely manufacturing and trading of medicines. Since there is no reporting Segment, the requirements of Accounting Standard (AS-17 ''Segment Reporting'') issued by the Institute of Chartered Accountants of India are not applicable for the company.

1.5.CONTINGENT LIABILITIES

Contingent liabilities not provided for in the financial statements for the current year are NIL (Previous year NIL).

1.6.TAXES ON INCOME

The company has not earned profit during the year and have Losses in previous years; Provision for Deferred Tax Assets has not been made due to uncertainty of profit earning by company in near future. Provision for MAT is not required.

1.7.RELATED PARTY TRANSACTION

As per Accounting standard No. 18 issued by the Institute of Chartered Accountants of India, related parties in terms of the said standard are disclosed below :- No Transaction with related party has been made during the year.

1.8.RENT OF FACTORY PREMISES

Mr. Ajai Goyal is allowing use of his factory premises at no rent.

1.9.Figures for the previous year have been regrouped wherever considered necessary to conform to the current year''s presentation.

1.10.Schedule Nos. 1 to 21 forms an integral part of the Balance Sheet and the Profit & Loss Account of the Company.

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Mar 31, 2012

1.1. ACCOUNT BALANCES

Balances of Sundry Debtors, Sundry Creditors, Loans and Advances and Unsecured Loans are subject to reconciliation and confirmations.

1.2. In the opinion of the Board, the Current Assets, Loans and Advances have a value on realization in the ordinary course of business, which may fluctuate from time to time.

1.3. The accumulated losses of the company exceed the paid-up capital of the company.

1.4. SEGMENT REPORTING

The company is operating in a single line of product namely manufacturing and trading of medicines. Since there is no reporting Segment, the requirements of Accounting Standard (AS-17 'Segment Reporting') issued by the Institute of Chartered Accountants of India are not applicable for the company.

1.5. CONTINGENT LIABILITIES

Contingent liabilities not provided for in the financial statements for the current year are NIL (Previous year NIL).

1.6. TAXES ON INCOME

The company has earned profit during the year and Losses in previous years; however, neither provision for Deferred Tax Liability & Deferred Tax Assets nor provision for MAT has been made.

1.7. RELATED PARTY TRANSACTION

As per Accounting standard No. 18 issued by the Institute of Chartered Accountants of India, related parties in terms of the said standard are disclosed below :-

Names of Related parties and description of relationship:

Key Managerial Personnel: Shri Ajai Goyal, Managing Director

During the year Mr. Ajai Goyal gave an additional Loan to the Company as detailed in 2.11 below.

Actual Production

It is not practical to furnish quantitative information in respect of raw material consumed, finished goods produced and sold and opening and Closing stocks in view of considerable number and size of Items involved.

1.8.UNSECURED LOAN FROM MR AJAI GOYAL, MANAGING DIRECTOR

During the current financial year Mr Ajai Goyal, has paid on behalf of the Company to various parties an amount equal to Rs. 1,08,606/- which has been credited to his account as an unsecured loan. Mr. Ajai Goyal is also allowing use of his factory premises at no rent.

1.9.Figures for the previous year have been regrouped wherever considered necessary to conform to the current year's presentation.

1.10.Schedule Nos. 1 to 21 form an integral part of the Balance Sheet and the Profit & Loss Account of the Company.

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Mar 31, 2010

1.1. ACCOUNT BALANCES

Balances of Sundry Debtors, Sundry Creditors, Loans and Advances and Unsecured Loans are subject to reconciliation and confirmations.

1.2. In the opinion of the Board, the Current Assets, Loans and Advances have a value on realization in the ordinary course of business, which may fluctuate from time to time.

1.3. The accumulated losses of the company exceed the paid-up capital of the company.

1.4. SEGMENT REPORTING

The company is operating in a single line of product namely manufacturing and trading of medicines. Since there is no reporting Segment, the requirements of Accounting Standard (AS–17 ‘Segment Reporting) issued by the Institute of Chartered Accountants of India are not applicable for the company.

1.5. CONTINGENT LIABILITIES

Contingent liabilities not provided for in the financial statements for the current year are NIL (Previous year NIL).

1.6. TAXES ON INCOME

The company has earned profit during the year and Losses in previous years; however, neither provision for Deferred Tax Liability & Deferred Tax Assets nor provision for MAT has been made.

1.7. RELATED PARTY TRANSACTION

As per Accounting standard No. 18 issued by the Institute of Chartered Accountants of India, related parties in terms of the said standard are disclosed below :-

Names of Related parties and description of relationship:

Key Managerial Personnel: Shri Ajai Goyal, Director

1.8. ADDITIONAL INFORMATION PURSUANT TO THE PROVISIONS OF PARAGRAPH 3, 4C, AND 4D OF PART II AND PART IV OF SCHEDULE VI TO THE INDIAN COMPANIES ACT, 1956 (AS CERTIFIED BY THE MANAGEMENT)

Licensed Capacity

Particular Current Year Previous Year

Injectable 86.40 lacs (vial/ampl) 86.40 lacs (vial/ampl)

Installed Capacity

Particular Current Year Previous Year

Injectable 86.40 lacs (vial/ampl) 86.40 lacs (vial/ampl)

Actual Production

As per management, it is not practical to furnish quantitative information in respect of raw material consumed, finished goods produced and sold and opening and Closing stocks in view of considerable number and size of Items involved.

1.9. UNSECURED LOAN FROM MR AJAI GOYAL MANAGING DIRECTOR

During the current financial year Mr Ajai Goyal, has paid on behalf of the Company to various parties an amount equal to Rs. 50,000/- which has been credited to his account as an unsecured loan. Mr. Ajai Goyal is also allowing use of his factory premises at no rent.

1.10. Figures for the previous year have been regrouped wherever considered necessary to conform to the current years presentation.

1.11. Schedule Nos. 1 to 14 form an integral part of the Balance Sheet and the Profit & Loss Account of the Company.