Raiesh Mehra & Associates

CHARTERED ACCOUNTANTS,
SCO 37.38, SECTOR 17 C, CHANDIGARH.
PH:0172-5O73721

Independent Auditor's Report

To the Members of
SARBAT COTFAB PRIVATE LIMITED

Report on the Financial Statements

We have audited the accompanying financial statements of SARBAT coTFAB PRIv LIMITED
which comprise the Balance Sheet as at March 31,,2016,the Statement of Profit Loss, &
Cash Flow Statement for the year then ended, and a summary of significant
policies and other explanatory information.

Management's Responsibility for the Financial Statements

The Company's Board of Directors is responsible for the matters stated in Sectio 134(5) of
the Companies Act, 2013 with respect to the preparation of theser financial that
give a true and fair view ofthe financial position, financial performance ofthe pany ln
accordance with the accounting principles generally acceptecl in India, the
Accounting Standards specified under Section 133 of the Acq read with 7 of the
Companies (AccountsJ Rules, 2014. This responsibility also includes of
'eguarding
adequate accounting records in accordance with the provisions ofthe Act for
the assets of the Company and for preventing and detecting fraudrs and other
selection and application of appropriate accounting policies; making ju and
estimates that are reasonable and prudent; and design, implementation and ance
of adequate internal financial controls, that were operating ef{bctively for ; the
accuracy and completeness of the accounting records, relevant to the p on and
presentation of the financial statements that give a true and fair view and free from
material misstatement, whether due to fraud or error.

Auditor's Responsibility

Our responsibility is to express an opinion on these financial statements on our

audit.

We have taken into account the provisions of the Act, the accounting auditing
standards and matters which are required to be included in tlLe audit under the
nrovisions of the Act and the Rules made thereunder.

We conducted our audit in accordance with the Standards on Auditing ed under

Section 1,43[10] of the Act. Those Standards require that we comply ethical
requirements and plan and perform the audit to obtain reasonable about
whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidenr:e about the unts and
the disclosures in the financial statements. The procedures selectr:d depend on
Raiesh Mehra & Associates
CHARTERED ACCOUNTANTS,
SCO 37-38, SECTOR 17 C, CHANDIGARH.
PH:Ot72-5073721

auditor'S judgment, including the assessment of the risks of matr:rial of the

financial statements, whether due to fraud or error. In making those risk ents, the
auditor considers internal financial control relevant to the ComDanv,s on of the
financial statements that give a true and fair view in
order to audit
procedures that are
appropriate in the circumstances, but not for the purpose of expressing an on on
whether the Company has in place an adequate internal financial controls over
financial reporting and the operating effectiveness of such controls. An audit includes
evaluating the appropriateness of the accounting policies used arnd the of
the accounting estimates made by the Company's Directors, as well as eval the
overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and an

provide a basis for our audit opinion on the financial statements

Opinion

In our opinion and to the best ofour information and according to the explanatio given to
us, the aforesaid financial statements give the information required by the in the
manner so required and give a true and fair view in conformity with the
principles generally accepted in Indi4 ofthe state of affairs ofthe Companv as at 3t,
2016, and its Profit/loss for the year ended on that date.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's ReportJ Order, 2016 , zrs amended, by the
Central Government of India in terms of sub-section [11) of sectionL 143 of the Act, give in
the "Annexare N' a statement on the matters specified in paragraphs 3 and 4 ofthe

2. As required bysection 143 (3J oftheAct, we reportthat:

a, We have sought and obtained all the information and explanations which to the of our
knowledge and belief were necessary forthe purpose ofouraudil;

b. In our opinion proper book of account as required by law have been kept by Company
so far as it appears from our examination ofthose books.

c. The Balance Sheet, the Statement of profit and Loss and the Cash Flow dealt with
by this Report are in agreement with the book ofaccount

d. [n our opinion, the aforesaid financial statements comply with the Accounting Standards
 specified under section 133 ofthe Act, read with Rule 7 ofthe Companies I
20L4.

On the basis ofwritten representations received from the directors as on 37, 2016
taken on record by the Board of Directors, none ofthe directors; is disquatified on March
31, 2016 from being appointed as a director in terms ofSection :164 [2] ofthe

f. With respect to the adequacy of the internal financial controls; over financial
the Company and the operating effectiveness of such controls, r'efer to our
in "Annexure B".

s. With respect to the other matters to be included in the Auditofl; ReDort in with
Rule 11 ofthe Companies (Audit and AuditorsJ Rules, 2014, in our opinion and the best of
our information and according to the explanations given tous:

i. The Company does not have any pending Litigation.

ii. The Company did not have any long-term contracts including derivative
which there were any material foreseeablelosses.
iii. There were no amounts which were required to be transferred to Investor
Education and Protection Fund by the Company.

For and on behalf of

RAIESH MEHRA AND ASSOCIATES

CHARTERED ACCOUNTANTS

Membership number: 503357

Place:
Chandigarh
Date:01.09.2016
Raiesh Mehra & Associates
CHARTERED ACCOUNTANTS,
SCO 37-38, SECTOR 17 C, CHANDIGARH.
PH:Ot72-507372L

"Annexure A" to the Independent Auditors' Report

Referred to in paragraph 1 under the heading 'Report on Other Legal &

Requirement' of our report of even date to the financial statements of the
year ended March 31, 2016:

1) [a) The Company has maintained proper records showing full particulars,
quantitative details and situation of fixed assets;

(b) The Fixed Assets have been physically verified by the manatgement in a manner,
designed to cover all the items over a period of three yearrs, which in opinion, is
reasonable having regard to the size of the company and nature of business.
Pursuant to the program, a portion ofthe fixed asset has been physically by the
management during the year and no material discrepancier; between the records
and the physical fixed assets have beeh noticed.

(c) The title deeds of immovable properties are held in the name of t}te charged
in favor oflender Banks.

(aJ The management has conducted the physical verification of inventory reasonable
intervals.
[bJThe discrepancies noticed on physical verification ofthe invr:ntory as
books records which has been properly dealt with in the books ofaccount were
material.

The Company has not granted any loans, secured or unsecured to companies, Limited
Liability partnerships or other parties covered in the Register maintained 189
of the Act. Accordingly, the provisions of clause 3 (iii) (aJ to (CJ of the are not
applicable to the Company and hence not commented upon,

4) In our opinion and according to the information and explanations given to us, company
has complied with the provisions of section 185 and 186 of the Companies 2013 In
respect of loans, investments, guarantees, andsecurity.

The Company has not accepted any deposits from the public and hence the issued
by the Reserve Bank of India and the provisions of Sections 73 to 76 or any relevant
provisions of the Act and the Companies (Acceptance of Deposit) Rules, 2015 regard to
the deposits accepted from the public are notapplicable.

6) As informed to us, the maintenance of Cost Records has not been specified the Central
Government under sub-section [1] of Section 148 of the Act in respect of activities
carried on by the company,
7) (aJ According to information and explanations given to us and on the of our
examination of the books of account and records, the Company' has been regular
in depositing undisputed statutory dues including Provide.nt Fund, State
Insurance, Income-Tax, Sales tax, Service Tax, Duty of Customs, Duty ofExcise, alue added
Tax, Cess and any other statutory dues with the appropriate authorities. to the
information and explanations given to us, no undisputed amounts payable in ofthe
above were in arrears as at March 31, 2016 for a period of more than six from the
date on when they become payable.

b] According to the information and explanation given to us, there ues of Rs.
747 6l/ - on account TDS .

8) In our opinion and according to the information and explanations given to us, Company
's account with Canara Bank pertaining to working capital liimit and Term loan has n
declared NPA and bank has proceeded under SARFAECI Act for recovery. The has
not taken anv loan either from other financial institutions or from the and has
not issued any debentures.

o\ Based upon the audit procedures performed and the information and ns givenby
the management, the company has not raised moneys by way of initial offer or
further public offer including debt instruments and term Loans. Accordingly, provisions
of clause 3 (ix) of the 0rder are not applicable to the Company and hence not
upon.

10) Based upon the audit procedures performed and the informatic,n and given by
the managemen! we report that no fraud by the Company or on the company its officers
or employees has been noticed or reported during the year.

11) Based upon the audit procedures performed and the information and given by
the management, the managerial remuneration has been paicl or provided accordance
with the requisite approvals mandated by the provisions of section 197 read Schedule
V to the ComDanies Acu

12) In our opinion, the Company is not a Nidhi Company. Therefore, the provisio of clause 4
(xiil ofthe Order are not applicable to the Company.

13) ln our opinion, all transactions with the related parties are in compliance
L77 and 1BB of Companies Act, 2013 and the details have been
Financial Statements as required by the applicable accounting standards.

14) Based upon the audit procedures performed and the information and given by
the management, the company has not made any preferr3ntial or private
placement of shares or fully or partly convertible debentures during the year review'
Accordingly, the provisions of clause 3 [xiv) ofthe Order are not applicable to e Company
and hence not commented uDon.
15) Based upon the audit procedures performed and the given by
the management, the company has not entered into any with
directors or persons connected with him. Accordingly, the of clause [xv) of the
Order are not applicable to the Company and hence not upon.

16) In our.opinio& tJte company is not required to be registered under section IA of the
Reserve Bank of India Act, 1934 and accordingly, the of clause 3 of the
Order are not applicable to the Company and hence not upon.

For and on behalf of

RAIESH MEHRA AND ASSOCI.ATES

CHARTERED ACCOUNTANTS

Membership number: 503357

Place:Chandigarh
Date:
01.09.201-6
Raiesh Mehra & Associates
CHARTERED ACCOUNTANTS,
SCO 37.38, SECTOR 17 C, CHANDIGARH.
PH:.O172-5O73721
"Annexure B" to the Independent Auditor s Report of even date on the Financial
SARBAT COTFAB PRJVATE LIMITED

Report on the Internal Financial Controls under Clause (i) ofSub-section 3 of

the Companies Act,2O13 ("the Acf')

We have audited the internal financial controls over financial reporting of

PRIVATE LIMITED as of March 31, 2016 in coniunction with our audit of the
financial statements ofthe Company for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Company's management is responsible for establishing and internal

financial controls. These responsibilities include the design, impl on and
maintenance of adequate internal financial controls that were operating for
ensuring the orderly and efficient conduct of its business, including rence to
company's policies, the safeguarding of its assets, the prevention and detectio of frauds
and errors, the accuracy and completeness of the accounting records, and timely
preparation of reliable financial information, as required under thLe Companies 20L3.

Auditors' Responsibility

Our responsibility is to express an opinion on the Company's internal controls

over financial reporting based on our audit. We conducted our audit in a with the
Guidance Note on Audit of Internal Financial Controls Over Financial and the
Standards on Auditing, issued by ICAI and deemed to be prescritred under secti 143(10)
of the Companies Act, 2013, to the extent applicable to an audit of financial
controls, both applicable to an audit of Internal Financial Contrc,ls and, both by the
Institute of Chartered Accountants of India. Those Standardsr and the Note
require that we comply with ethical requirements and plan and p,erform the au to obtain
reasonable assurance about whether adequate internal financial controls financial
reporting was established and maintained and if such controls operated in all
materialrespects,

Our audit involves performing procedures to obtain audit evide.nce about the
the internal financial conuols system ovei financial reporlting and operating
effectiveness. Our audit of internal financial controls over fin.ancial repo included
obtaining an understanding of internal financial controls over financial repo assessing
the risk that a material weakness exists, and testing and evaluating the and
operating effectiveness of internal control based on the assessed risk' The
selected depend on the auditor's judgment, including the asisessment of e risks of
material misstatement of the financial statements, whether due to fraud or

We believe that the audit evidence we have obtained is sufticient and ap ropriate to
provide a basis for our audit opinion on the Company's internal financial co ls system
over financial reporting.
Rajesh Mehra & Associates
CHARTERED ACCOUNTANTS,
SCO37-38, SECTOR 17 C CHANDIGARH.
PH:0172-5073721

Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is a designed to
provide reasonable assurance regarding the reliability of financial and the
preparation of financial statements for external purposes in accordance generally
accepted accounting principles. A company's internal financial control financial
reporting includes those policies and procedures that [1) pertain to the
records thal in reasonable detail, accurately and fairly reflect the ons and
dispositions of the assets of the company; (2J provide reasonable assurance transactions
are recorded as necessary to permit preparation of financial statements in with
generally accepted accounting principles, and that receipts and expenditures f the company
are being made only in accordance with authorisations of man,agement and of the
company; and (3) provide reasonable assurance regarding pre!'ention or detection of
unauthorised acquisition, use, or disposition of the compan),'s assets could have a
material effect on the financial statements.

Inherent Limitations of Internal Financial Controls Over Financiall Reporting

Because of the inherent limitations of. internal financial controls over reporting,
including the possibility of collusion or improper management ,override of co material
misstatements due to error or fraud may occur and not be detercted. Also, ections of any
evaluation of the internal financial controls over financial reporting to fu periods are
subject to the risk that the internal financial control over finaLncial may become
inadequate because of changes in conditions, or that the de1;ree of com ce with the
policies or procedures may deteriorate.

Opinion
In our opinion, the Company has, in all material respecrs, an adequate financial
controls system over financial reporting and such internal financial co over financial
reporting were operating effectively as at March 3L,2076.

For and on behalf of

RAf ESH MEHRA AND ASSOCTATES

CHARTERED ACCOUNTANTS

Firm RegistrationNumber-. 009715N

Membership number: 503357

Place:Chandigarh
Date: 01.09.2016
a

SARBAT COTFAB PRIVATE LIMITED

Balance Sheet as at 31,.03.20L6
( Amount in Rupees)

Particulars Note No., 31 March 2016 31 March 2015

I. I--]QUITY AND LIA }IIT,IT'IES

I Sharehlriciers'funds
(a) L 94,967,000 94,967,000
Share capital
rbt Rt :,'t.r r's Jl)(l :llrplu\ , -31.9,101,968 -309,335,601

2 Share apiriication rnoney pending allotrnent

*1 N tiir^curren[ ]i.rbili tics

J 256,570,740 255,770,740
i;r1 Lotrg,-iclttr bollorvings
(ir) Slrr,:'f-telrrt lroilorvings 1L9,920,843 119,920,843

(c) I)cfclrccl tax liabilities (net) 37,406,213 37,93L,965

4 ilunent iiabilities
(a) Short-terrnboltru'ings 4 500,000

(b)'I'r'a.1e piryablt-'s 5 32,503,146 33,078,391,

1,389,588 675,783
', ()rir,'t ' rnr,'nt lr,rhilihe. 6

Shrrt t. terrrl prroVisions 132,744,835 129,040,101

i.i)
TOTAL 356,400,397 362,549,224

1i. ASSETS

Non-currcnt assets
1 (o) Fixed assets 8
(, Tangible assets 203,520,642 223,541,057

tc) Dt lurrcrl lax assets (net)

(d) Other non-curl'ent assets 9 4,427,020 4,100,41,3

2 Current assets
(u) Trade Recievables 10 26,375,334 L3,773,479
l't L2,417,1,44 13,204,805
12 3,156,423 4,177,927

(,1) Shor i-Lcrrl loars .rncl aLlvaulces 13 3,0E9,972 4,09.1,960

(") Oiirr:r currcnt assets 1,4 103,119,862 99,359,582

TOTA 356,400,397 362,549,224

AND NOTES TO ACCOUNI'S 20

I'irt' Nlirrs leir:r rt,rl to abovc fonr-r arn integrtrl Part of the Balance Sheet and Profit & Loss A/c.

This is the Balance Sheet Rclerred On behalf of the Board of Directors:

to in r.iut'repolt of even date. FOR SARBAT coTFAB PVT.LT&
snna^'.fiffi,illx t
.

For anrl on Behaif of

oh
Rajesh Mehra & Associates
BA,u,a6F

,ffi
Cirarterc'r Director ".t&lFtrCl
)r@"-hr\
/#fr;
Place: Chandigarh
il;:-l";Hs
FRN No: 009752N
Date : Sep. 0'1 ,2016
 SARBAT COTFAB PRIVATE LIMITED
statement of profit and Loss for the year ended 31.03.20j-G
(Amount. in Rupees)
Refer
Particulars 31 March 2016 31 March 2015
Note No.

,. louu"nu.
fronr opcrari.ns 15 242,489,058.00 215,339,842.00

Il. lQ*", r.on,,,' t6 264,267.50 702,77.1.81)

lll.
l''- Revenue (l + lI) 242,753,325.50 2.16,042,556.89
lTotal

tv. lr**n,",,
Raw Material Consunrccl 176,920,058.48 160,1t)2,678.24
I
I

Changes ilr ilLventolies of finished goods work-in-progress and Stock-in-Trade -2,729,503.89 6,658,291.68
11
l
Enrployee benefits cx pense L7 8,689,064.00 9,364,289.(\0
I
lFinance costs 18 2,359.00 55,95c),525.77
IDcpreciation arrtl anroltizalion expense 8 20,020,415.09 15,246,tiort.00
e*1,enses 79 50,143,051.92 46,872,,135.98
lother
lT,itrt .*p",.,r", 253,045,444.60 294,204,024.67
I

V. lProfit
before exceptional and extraordinary items and tax (III-IV)
(10,292,179.r0) (78,16L,467.78)
I

Vl. xceprional itcnrs

ll
Vff. beforc cxtraordinary items and tax (V - VI) (1.0,292,119.r0) (78,1,6t,467 .78)
lProfit
I

l'/lll Iterlrs

lExtraordinary
IX. before fax (VIl- VIII) (r0,292,119.70 (78,761,467.78\
lProfit
..t_Iraxr.xper)sc:
^
l(ll Cullerrt tav 0.00
lvlA f cle,lil (wlrcrc
l{Z) if"r.), applicable)
Deterred tar -525,752.0t) 1,885,230.00
l(3)
XI lnrofit (toss1 {or the pcriod (XI + XtV) (9,766,367.L0) (80,046,697.78)
I

Xll lEalnirrgs per equily slrale:

i(1) Basic -1 03 -,s..13
l1z; oiL.,tea -1 03 ,8..r3
lsrcNrucaNr ACCouNTTNG pot,rcrEs AND NOTES To ACCouNTs 20

I hc Notcs rcicrretl to irbovc iorr ttrt integrnl Part of thc Btilance Sheet and Profit & Loss A/c.

Tlls is Lhc Profit & Loss ,Accourt Referred On behalf of the Board of Directors:
to ir otu- report of evelt ilatc.

For' ;ncl cxr llehalf of FUR SARBAT

c.oTFAB o'}h'P'
Rajesh Mchra & Associates
sA\BAr rflr-F{F pw.LTD.
B1*-Y^ *t?rt
B htth fi^ t/v
Director Di,"dg,F.trCTOP

Ilartrcr
Place: Chandigarh
lrilN No: 009;52N Date : Sep. 01,201,6
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ryoIl-l l oII4ING IilEl Qf ! Iry4ryq4r SJ {E, xtE_ALI9

Particulars 31-Mar-16 31-Mar-15

Notc 5

IBdee pAL4!&s:
3undry Creditors 32,503,146.00 33,078,391.00

Total 32,503,1 46.00 33,078,391.00

* 1rar1c pavablcs arc rlrrr:s in rcspcct ot gcxrcls purchasetl or services receiverl (inclucling from employees
l{u proicssiruals ;:rd oihcrs lrlrder contract) in the nornral course of business.

31-Mar-16 31-Mar-15
NO'fE6 Other Current Liabilities *

) Aclvance frorl Custonlers 1,389,588.00 675,783.00

Total 1,389,588.00 675,783.00

31-Mar-16 31-Mar-15
NOTE 7 Shbrt Tem Provisions

Salarlr & 1Yn*.t 17,044,092.00 14,097,671.00

Audit Fees Payable 220,000.00 344,194.00
Provident Fund Payable Account 34,963.00 31,9U3.110
Romd Ott 537.44 193.00
Electricity & Water Charges Payable 3,242,560.00 2,16?,140.0{)
Provision for Interest On Term Loan anrl working capital,Canala Bar* 11_1,917,309.68 111,917,310.68
ICS Payable
StafI Wellare 1,1.14.00
Provisiorr for Cral u il' 257,099.00 257,099.00
TDS Payable "14,76^t.00 8,824.00
Expenses Pavablc 204,000.00
ESI Payablc 12,369.00 13,089.00
Total 1_32,744,835.'t2 1"29,040,L03.68
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YYS SARBAIIPEADTII.AP.
NOTES FOR,VTING PART OF flN/NCIAI STA"EME-NTS

As at 31 Mnch 2016 As at 31 NIilch 2015

NOTIr 10 Tradc Recievables

'lrarie receivables outstdndirlll lor i i)eriod not ex.-.e(iinp, six months from the date tliev were due for ptiyment #
- Secu reil, considererl goorl 26,375,334.35 73,773,479.35
'l'radt, rcct iv.rbles oir lshrrrl in!l for a pcriocl L-xcced ing six rnonths
SccLr rt'd, considercri 1lrxxl

Total 26,375,334.35 13,773,479.35

As at 31 March 2016 As at 3l Nlarch 2015

N(l-|-ts 12 Caslr arrd caslr cquivalcnts

lidlirilaes rvilh bnnlis 476,514.83 1,525,152.57

Cash orr harrrl 504,786.54 650,287.51
fl)li !1,ith [].nrk 2,775,727.87 2,002,487.37
T0tal 3,"156,423.24 4,177,927.48

'As at 31. Mdch 2015 As at 31 March 2015

NO lll 13 Short-telrrr loans and advarrces

SccuritY Dcposits
- icg.qs!L!q!!!!lql!4gq !r4

b..Advancc rvith Covt. & l'rrblic Bodies

'15,857.00
TDS FDR Canara Banl< 15,857.00
Tar Deducted atSiourci: (2006-09) 211681.00 219,68 1.00
N4A]', 20t 0-11 1,021500.00 637,750.00
T.lx Deducted at Source (2-012j13,2013..14) ON SECURITY INTEREST (P.S.E.B.) 189,087.52 1 89,067.52
TDS onSecurity PSEB 20.14-15 63,578.00 63,578.00
'IaxCollected atSource (201.l l2)& 11.12 FDR 67,189.00 67,189.00
TCS A/C 'r2.13 17,896.00 1 7,896.00
icc \/' 20r r-r5 35,802.00 1 t,321.00
c. Prcpaitl cxpcnscs - lJnsccrrrcd, considerccl good (For c.g. lnsurance prerniurn, Amrual rnaintenance contracts, etc.)
d,,,\dvarcc to StrpPliers 880,r 21.00 |,719,4t4.,17
(e) Ollrr'r \ Jr anir.. 575,257.00 1,1 1 9,685.65
3,089,971,.52 4.09 t,959.6.1

Total 3,089,971.52 4,091,959.6:11

As at 31 Milch 2016 As at 31 March 2015

NOTE 14 Other Cment Assets

I'ufie Claiore Account 514,852.00 514,852.00

lnkrrest aa.rued 142,710.89 142,710.89
Insu rance Clninr Recit vable 86,030,188.00 86,030,1rJ8.00
\/1\1' Sueplus Ileiund lle(rirable Account 170,802.05 359,304.86
VATSueplus 20-l.l-12 788,387.00 788,387.00
VAT Surplus accouni l2-lll 1,166,757.00 1,166,757.08
VAT Surplus trccouni I3. l4 5,249,2|.96 5,249,?_11.96
\/AT Su rplus 201 4.1 5 5,1 08,170.00 5, I 08,170.53
\zATSurplus 2015-16 4,248,783.38
103,479862.28 99,359,582.32

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As at 31 March 2016 As at 31 March 2015

f-. {ll'ii 1 7 Employee Benefits Expense

laries attd incetttives

Sa 7,288,137 7,934,160
Salaries and incentives (to directors 834,000 834,000
to Provirlent funcl and Other Furrds 417,742 343,1,62

d) Stafr lVr:lfale 4,984

'e) ESI a /c 149,185 247,983
'fotal 9,689,0M 9,364,289

As at 31 March 2016 As at 31 March 2015

NOT1", 18 Finance costs

inti:r't'st on'l-crltt Loart 34,372,904

hrLerest olr lVorkirtp (-apital 21,585,752
[3an]< Chalgt-'s 2,359 870
[-oa rt Processing (-ha r'g,t's
Total 2,359 55,959,526

As at 31 March 2016 As at 31 March 2015

l\ l.J t 1,], ty Sr. No C)ther expenses

I .\cco u uting Sof tr,r,at'e Charges 5,000 36,313

2 .r\nr o rtisa ti o n o I Prclinrirt a rY I]x [relrses 65,026 65,026

.) Auclit Fee 220,000 220,000

.4 Iaims ancl Discounts 912,802 1,84'1,033

5 Commission,Brokerage & Consultation Charges 979,726 852,7\1

6 Consumabler Stores 3,784,1.42 3,418,876

7 Cotton Vr\T li.evelsal on Sales L,159,115

E Donatioir 5,100

9 lixport Sa lcs I:,xpenses

-l 724,924 251,974
10 Iree anr-l axes
11 Festivul lirprcnscs 96,000 204,000

12 I;ile Fighting. tixpenses 3,500 17,500

13 Fi t'e Sery ii:r. Irix penses 30,000 30,000

14 Freight ln n,trlcl(lnc[. Service Tax) 1,677,969 1,,634,479

15 Frciqht Outrt'irrci 2,110,460 970,740

1(r Jnsurance
'17 Kitchen Ilxpenses 4,658 18,970
18 l.oss on salt'oi fixecl assets
79 \lachina rv rt-p6i1s
2-0 Nlisc Expenscs 1.,469 1,25L
2-r Packinq (-harges 10,550 7 ))\
22 P;r t:kirr g i\l a k-'ria I 3,096,842 2,282,3L5
23 Postaqe arrcl Coulier 24,115 23,783
2,1 lllectlicitl and lvatet 32,805,260 30,970,127
25 Printina. nri Stationarv
a 23,768 22,565
26 )-egal and [rroli:ssionaI Charges 2,457,492 L,546,748
27 Repair: i\nd Nlaintaince 897,584 1,058,904
_() Sen,ice l ax Paicl 123,905 80,9t4
29 'feleplrone 23,500 25,276
'['ravellin g anrl Conveyance 46,500 116,940
30
31 Vr\T Expenses
17,860 ',;::
'..:"- '\,'-ri\' 10,550
32 \{ei!{ltnrcnt Chtirges
Tot.al 50,143,052 $'/. f,,r,- 46n3*ru36
cco,,)i'ed I I
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 SARBAT COTFAB PRIVATE LIMITED
Trading Account as at 31.03.2016
Particulars Amount Particulars Amount
i o Opening Stock By Sales
. -Ralv l\'laterial L0,81"2,274.66 - VAT Sales 25,747,437.O0
- Iracking IvIal-erial - CST Sales 782,775,479.00
-(lorrsu nra bles -EXPORT Sales 33,234,535.00 241,L5L,445.O0
-Finisl'red Good 1,872,530.32
-work in progless s20,9q0.00 !3,204,804.98 By Sales of Fixed assets

lo Purchases
- Vz\T Purchases 139,090,802.00 To Closing Stock
- CST Purcl-rases 37,1,61-,304.52 -Raw Material 7,289,110.00
- Niisc. Purchases 176,252,L06.52 -Packing Material
-Consumables
-Finished Good 5,080,034.2 L
-l
o Direct Expenses : -work in progress 42,000.00 12,41t,144.2r
-Consumable Stores 3,184,L4L.96
-Cotton Shifting Charges
-Cotton Sorti ng Charges
-Freight lnward 1,677,969.1.1
' -Packing Charges 10,550.00
-Power and fuel 3 2,805,260.00
-Packing Material 3,096,842.02
Unloading Expcnscs 41,37 4,763.09

To Gross Profit 22,730,91.4.62

253,562,589.27 253,562,589.2L

iror and on tlehalf o{

Rajesh Mehra & Associates On behalf of the Board of Directors:
Chartcrcd Accountan

FOR SARBAT COTFAB PVT.LTD.

roR SARB{ r:o}[ns PVT'LrD'

w"-##I;' 5n\r W?tY
Partner Director Director
i
I DtPrctoP
llcm. No. : 503357
t-RN No: 009752N