Final Balance Sheet As On 31.03.2021... 06.12.2021

SANTOSH KUMAR JAIN & CO.
Chartered Accountants
Saurabh Sadan, SBI Zonal Office Road
Byron Bazaar, Civil Lines, Raipur (C.G) - 492001
JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

Balance Sheet as at 31st March 2021
Particulars Note No. As at 31-03-2021 As at 31-03-2020

EQUITY AND LIABILITIES
current assets
1 Shareholder's funds current liabilities
(a) Share Capital 1 31,300,000.00 31,300,000.00
(b) Reserves and surplus 2 325,098,700.80 318,855,264.89
2 Non-current liabilities
(a) Long-term borrowings 3 553,083,099.34 67,243,924.22
3 Current liabilities
(a) Short-term borrowings 4 564,419,745.98 899,165,045.17
(b) Trade payables 5 54,400,621.70 13,592,940.56
(c) Other current liabilities 6 213,069,631.68 109,785,406.06
(d) Short-term provisions 7 55,221,606.00 55,139,948.00
TOTAL 1,796,593,405.50 1,495,082,528.90
ASSETS pur
sale
Non-current assets dep
1 (a) Fixed assets ###
(i) Tangible assets 8 403,475,788.62 429,050,739.12
(ii) Intangible assets 8 2,010,945.75 2,481,261.00
(iii) Capital work-in-progress 8 66,501,444.82 56,307,240.94
(b) Non-current investments 9 23,160,986.13 23,123,199.62
(c) Long-term loans and advances 10 159,843,647.48 147,912,136.50
(d) Defered Tax Assets (Net) 11 6,522,339.52 7,997,994.72
TOTAL (1) 661,515,152.32 666,872,571.90
2 Current assets
(a) Current investments - -
(b) Inventories 12 221,605,669.23 218,995,912.16
(c) Trade receivables 13 266,822,488.44 287,449,569.06
(d) Cash and cash equivalents 14 180,436,744.26 150,592,749.15
(e) Short-term loans and advances 15 464,600,749.25 168,679,742.63
(f) Other Current Assets 16 1,612,602.00 2,491,984.00
TOTAL (2) 1,135,078,253.18 828,209,957.00
TOTAL (1+2) 1,796,593,405.50 1,495,082,528.90
Significant Accounting Policies & Notes to 1 to 42 0.00 -
Financial Statements
###
AS PER OUR REPORT OF EVEN DATE ATTACHED FOR AND ON BEHALF OF THE BOARD
FOR SANTOSH KUMAR JAIN & CO.
CHARTERED ACCOUNTANTS
F. R. No. 017142C
CA. Shubham Jain Rohit Kale Rashmi Rohit Kale

PARTNER MANAGING DIRECTOR DIRECTOR
Membership No.: 441617 DIN- 00073909 DIN-01191809
UDIN :
PLACE: RAIPUR
DATED:- 02/11/2021

Statement of Profit and loss for the year ended 31st March 2021
Particulars Note No. For the Year Ended For the Year Ended
31st March 2021 31st March 2020
I. Revenue from operations 17 2,058,199,073.02 4,919,101,439.90
II. Other income 18 15,936,912.75 13,829,907.07
III. Total Revenue (I +II) 2,074,135,985.77 4,932,931,346.97
IV. Expenses
Cost of materials consumed
Purchases of Stock-in-Trade 19 1,725,650,850.14 3,310,432,631.19
Changes in inventories of finished goods 20 -2,609,757.07 1,108,056,595.82
Work-in-progress and Stock-in-Trade - -
Employee benefits expense 21 94,510,169.19 155,569,594.43
Finance costs 22 129,004,581.83 164,150,869.49
Other Expenses 23 85,615,445.55 159,296,858.58
Depreciation and amortization expenses 8 34,163,947.03 25,260,963.79
Total expenses 2,066,335,236.67 4,922,767,513.30
V. Profit before exceptional and 7,800,749.11 10,163,833.67

extraordinary items and tax (III-IV)
VI. Exceptional items : - -

###
VII. Profit before extraordinary items 7,800,749.11 10,163,833.67
and tax (V - VI) ###
VIII. Extraordinary items

Prior Period Expenditure - -
IX. Profit before tax (VII-VIII) 7,800,749.11 10,163,833.67
X. Tax expense:
(1) Current tax 25,570.00 386,948.00
(2) Deferred tax 1,475,655.20 1,999,890.28
(3) Firm Tax - 38,798.36
(4) Earlier Year Tax 56,088.00 -
XI. 6,243,435.91 7,738,197.03
Profit after Tax for the Year from Continuing
operations (IX-X)
###
XII Earnings per equity share: 25

(1) Basic 19.95 24.72
(2) Diluted 19.95 24.72

Significant Accounting Policies & Notes to 1 to 42
Financial Statements
F. R. No. 017142C

UDIN :
PLACE: RAIPUR
DATED:- 02/11/2021

Cash Flow Statement For the year ended 31st March 2021
Particulars For the Year For the Year

Ended Ended
A. CASH FLOW FROM OPERATING ACTIVITIES
Profit before taxation 7800749.11 10163833.67
ADD:
Depreciation 34163947.03 25260963.79
Bad Debts Written Off - -
Interest & Financing charges 125610516.45 160980735.39
159774463.48 186241699.18
LESS:
Interest Received 8831785.00 8459061.98
Profit on sale of Fixed Assets, Investments 1813795.24 1885979.30
Income From Investment in Partnership Firm 187786.51 184865.79
Dividend Income - -
10833366.75 10529907.07
Operating Profit before working capital changes:- 156741845.83 185875625.78

ADD:
Increase/(Decrease) in Short Term Borrowing (334745299.19) (883795577.17)
Increase/(Decrease) in Trade payable & Others 40807681.14 (325682537.79)
Increase/(Decrease) in Current liability 103365883.62 (100340409.15)
(190571734.43) (1309818524.11)
LESS:
Increase/(Decrease) in Long term loans and advances (11931510.98) (1569891.00)
Increase/(Decrease) in Inventories (2609757.07) 1108056595.82
Increase/(Decrease) in Trade receivable 20627080.63 292278384.45
Increase/(Decrease) in Short term loans and advances (295921006.62) 9658866.00
Increase/(Decrease) in other Current Assets 879382.00 563868.00
(288955812.04) 1408987823.27
Cash generated from operations: (322785700.64) 285044924.94
Direct taxes Paid ( Net of refund) 81658.00 425746.36

Net cash from operating activities: (322867358.64) 284619178.58
B.CASH FLOW FROM INVESTING ACTIVITIES

ADD:
Sale of Investments/Change in investements (37786.51) 1788890.97
Sale of Fixed assets 3167951.00 6150000.00
Interest Received 8831785.00 8459061.98
Income From Investment in Partnership Firm 187786.51 184865.79
Dividend Income - -
LESS: 12149736.00 16582818.74
Purchase of Fixed assets(Wip) / (Capitalisation of Fixed

Assets) 10194203.88 (152728899.72)
Purchase of Fixed assets 9472837.04 233597742.50
19667040.92 80868842.78
Net cash used in investing activities. (7517304.92) (64286024.04)
C.CASH FLOW FROM FINANCING ACTIVITIES
LESS:
Increase/(Decrease) in long term and other borrowings
(net) 485839175.12 (41351019.88)
Interest & Financing charges 125610516.45 160980735.39
360228658.67
Net cash used in financing activities 360228658.67 (202331755.27)
INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (A)+(B)+(C ) 29843995.11 18001399.27

Cash and cash equivalents at beginning of the Year 150592749.15 132591349.88
Cash and cash equivalents at end of the period 180436744.26 150592749.15
F. R. No. 017142C

UDIN:
PLACE: RAIPUR
DATED:- 02/11/2021
Notes on Financial Statements for the Period ended 31st March, 2021
Note 1 Share Capital
As at 31st March As at 31st March
S.no Particulars
2021 2020
1 Authorised
10,00,000 Equity Share of 100 Each 100000000.00 100000000.00
TOTAL 100000000.00 100000000.00

2 Issued, Subscribed and Paid Up 31300000.00 31300000.00
3,13,000 Equity Shares of Rs.100 /- Each fully Paid up
TOTAL 31300000.00 31300000.00
1(A) Reconciliation of the equity shares outstanding at the beginning and at the end of the reporting period
As at 31st March 2021 As at 31st March 2020

S.No. Particulars
No. Amount No. Amount
1 Shares outstanding at the beginning of the year 313000 31,300,000.00 313000 31,300,000
2 ADD:Shares issued during the year - - - -
3 LESS:Shares bought back during the year - - - -
4 Shares outstanding at the end of the year 313000 31,300,000.00 313000 31,300,000
1(B) Details of shareholder holding more than 5 percent equity shares in the company.
As at 31st March 2021 As at 31st March 2020

S.No. Name of the shareholder
No. of shares % of holding No. of shares % of holding
1 Mr.Prafulla Kale 35300 11.28 35300 11.28
2 Mr. Rohit Kale 28010 8.95 28010 8.95
3 Mr. Gautam Kale 29500 9.42 29500 9.42
4 Mr. Kartik Kale 43865 14.01 43865 14.01
5 Mrs. Usha Kale 35955 11.49 35955 11.49
6 Mrs. Deepali Kale 40820 13.04 40820 13.04
7 Satish Kale HUF 32500 10.38 32500 10.38
8 Prafulla Kumar Kale HUF 25000 7.99 25000 7.99
9 Estate of late Shree Satish Kale 19025 6.08 19025 6.08
1(C) Terms & Rights attached to Equity Shares:-
The Company has only one class of equity shares having a par value of Rs 100 per share.Each holder of equity shares is
entitled to one vote per share.Everyshareholder entitled for dividend when company declares.

Notes on Financial Statements for the year ended 31st March, 2021
Note 2 Reserves & Surplus

As at
S.no Particulars
1 Capital Reserve
State Government Subsidy 206,541.00 206,541.00
2 Securities Premium Account

Balance as per last Balance Sheet 11,700,000.00 11,700,000.00
3 General Reserve
Balance as per last Balance Sheet 7,500,000.00 7,500,000.00
4 Profit & Loss Account

As Per Last Balance Sheet 299,448,723.89 291,710,526.86
Add : Profit for the year 6,243,435.91 7,738,197.03
TOTAL 325,098,700.80 318,855,264.89
Note 3 Long term borrowings

As at As at
S.no Particulars
1 Secured Loans
Term Loan
(i) - From Bank [Refer Note No.3.1 (a) (b)] 43,043,335.94 5,533,755.26
(ii) - From Other Parties [Refer Note No.3.1 (a) (b)] 222,587,871.40 61,710,168.96
2 Unsecured Loans from Directors 89,231,892.00 -
3 Trade advance for supply of goods 198,220,000.00 -
TOTAL 553,083,099.34 67,243,924.22

Note:-3.1 a) Secured against Hypothecation of Vehicles owned by Company.
b) Secured against Mortagage of Land & Building, Plant & Machinery, Furniture & Fixture and Vehicles.
Note 4 Short term borrowings

As at As at
S.no Particulars
1 Secured Loans
(i) - From Bank [Refer Note No.4.1] 408,815,107.27 666,836,493.82
(ii) - From Other Parties [Refer Note No.4.1] 155,604,638.71 232,328,551.35
TOTAL 564,419,745.98 899,165,045.17

Note:-4.1 Secured against Hypothecation of stock of vehicles, stores, spares and accessories, book debts, personal guarantee of
directors & equitable mortagage of land & building of Jaika Automobiles Pvt Ltd, a company in which directors are
directors and /or shareholders, Corporate Guarantee of Jaika Automobiles Pvt Ltd and Jaika Vehicle Trade Pvt Ltd both
companies in which the directors are directors and /or share holders.

Note 5 Trade payables
As at As at
S.no Particulars
1 Sundry Creditors 54,400,621.70 13,592,940.56
TOTAL 54,400,621.70 13,592,940.56
Note 6 Other current liabilities

As at As at
S.no Particulars
(i) Liabilities for Expenses
EPF Payable 1,275,215.00 1,795,839.00
E.S.I.C. Payable 194,118.00 286,796.00
Employee benefits Payable 7,169,481.00 9,086,644.00
Telephone Payable 110,957.14 452,950.91
Electricity Expenses Payable 510,352.41 341,716.00
Interest Payable 939,151.71 3,298,025.49
Software charges 264,030.00 0.00
Water charges 16,068.00 0.00
TDS Payable 3,052,553.66 2,176,836.45
TCS Payable 1,250,058.33 456,166.33
GST Payable 14,227,613.95 53,552,435.32
(ii) Other Payables

a) Due to Directors 1,667,837.68 95,261.68
b) Other Liabilities 42,343.00 11,278.80
c) Advance from Customers 135,601,019.06 14,424,278.60
(iii) Current Maturities of Long Term Debt [Refer Note No.6.1 (a) & 46,748,832.74 23,807,177.48
(b)]
TOTAL 213,069,631.68 109,785,406.06
Note:-6.1 a) Secured against hypothecation of vehicles owned by company.
b) Secured against mortagage of Land & Bulding, Plant & Machinery, Furniture & Fixture and Vehicles.
Note 7 Short Term Provisions

As at As at
S.no Particulars
(i) Provision for Income Tax (A.Y. 14-15) 11,300,000.00 11,300,000.00
(ii) Provision for Income Tax (A.Y. 15-16) 11,500,000.00 11,500,000.00
(iii) Provision for Income Tax (A.Y. 16-17) 11,800,000.00 11,800,000.00
(iv) Provision for Income Tax (A.Y. 17-18) 10,000,000.00 10,000,000.00
(v) Provision for Income Tax (A.Y. 18-19) 4,700,000.00 4,700,000.00
(vi) Provision for Income Tax (A.Y. 19-20) 5,453,000.00 5,453,000.00
(vii) Provision for Income Tax (A.Y. 20-21) 443,036.00 386,948.00
(viii) Provision for Income Tax (A.Y. 21-22) 25,570.00 -
TOTAL 55,221,606.00 55,139,948.00

Note 9 Non-current investments

As at As at
S.no Particulars
In Equity Shares of Companies- Unquoted,
fully paid up.
1 16018 Equity shares of Rs.10/- each of Shreekanahiya 2,644,300.00 2,644,300.00
Transport Services PrProfit from sale of units of IDFC Fund
2 2,500 Equity Shares of Rs.10/- each of 25,000.00 25,000.00
AMAR ALCOHOLIC LTD.fully paid up
In Equity Shares of Associate Companies- Unquoted,
fully paid up.
3 1,00,000 Equity Shares of Rs.10/- each of 1,000,000.00 1,000,000.00
Jaika Finance Pvt. Ltd.Fully paid up
4 1,12,600 Equity Shares of Rs.10/- each of 1,126,000.00 1,126,000.00
Central avenue trading company pvt ltd. Fully paid up
5 150000 Equity Shares of Rs 10/-each of Jaika Vehicle Trade 1,500,000.00 1,500,000.00
Pvt. Ltd.Fully paid up
6 5900 Equity Shares of Rs.100/- each of 590,000.00 590,000.00
Jaika Vanija Pvt. Ltd. Fully paid up
7 25000 EQUITY Shares of Rs.100/-each of Ketan Motors Pvt Ltd. 2,500,000.00 2,500,000.00
Fully paid up
8 32500 Equity Shares of Rs.100/-each of Jaika Motors Pvt. Ltd.
Fully paid up (face Value of Rs.3250000/) 13,000,000.00 13,000,000.00
In Share-Quoted fully paid up
9 1750 Equity Shares of Rs.105/-each of ICICI Bank fully paid 183,750.00 183,750.00
up (Face value Rs3500/-)
10 660 Equity Shares of Rs.2/- each of 82,600.00 82,600.00
TATA MOTORS LTD. Fully paid up
In Mutual Fund-Quoted fully paid up
11 10909.742 Units of RS.22.92/- of HDFC Mutual Fund
of Treasary Adv-Retail Growth fully paid up 250,000.00 250,000.00
Investment in partnership firm
12 Jaika Investments Nagpur 259,336.13 221,549.62
TOTAL 23,160,986.13 23,123,199.62
Aggregate amount of quoted investments 516,350.00

Market Value of quoted investments 1,703,626.80
Aggregate amount of unquoted investments 22,385,300.00
Investment in partnership firm 259,336.13
Note:- 1) No provision has been made for diminution in Value of investment in Shares .
2) No provision has been made for diminution in value of Investments in Mutual fund.

Note 10 Long Term Loans and Advances

As at As at
S.no Particulars
1 Security Deposits 8,735,354.29 5,350,034.29
2 Advance to Others 151,108,293.19 142,562,102.21
TOTAL 159,843,647.48 147,912,136.50
Note 11 Defrered Tax Assets

As at As at
S.no Particulars
Opening Balance: 7,997,994.72 9,997,885.00
Arising out of timing difference in depreciable assets (1,475,655.20) -1,999,890.28
Closing Balance: 6,522,339.52 7,997,994.72
TOTAL 6,522,339.52 7,997,994.72
Note 12 Inventories
As at As at
S.no Particulars
1 Vehicles 17,668,329.09 -
2 Spare Parts 156,789,819.00 139,407,026.14
3 Accessories PL Haulwel 62,045.00 62,045.00
4 Oil & Grease 9,355,000.00 6,916,000.00
5 Body Building Material 8,666,254.38 24,338,694.46
6 Body Building Material- Work in Progress 23,899,221.76 21,534,046.56
7 Old Vehicles 5,165,000.00 26,738,100.00
TOTAL 221,605,669.23 218,995,912.16
Note 13 Trade receivables

As at As at
S.no Particulars
1 Unsecured, considered good
(a) Outstanding for more than Six months 14,565,349.10 33,375,702.89
(b) Others 252,257,139.34 254,073,866.17
TOTAL 266,822,488.44 287,449,569.06
Note 14 Cash and Cash equivalents

As at As at
S.no Particulars
1 Cash & Bank Balances 179,752,320.04 146,834,412.94
2 Fixed Deposit with Punjab National Bank 684,424.22 3,758,336.21
TOTAL 180,436,744.26 150,592,749.15

Note 15 Short Term Loans & Advances

As at As at
S.no Particulars
1 Advance to Suppliers 389,223,831.18 85,599,129.30
2 Advance to Staff 7,696,401.99 8,622,651.45
3 Advance Income Tax and Tds Recievable A.Y.14-15 12,978,368.34 12,978,368.34
9 Advance Income Tax and Tds Recievable A.Y 20-21 6,643,035.31 6,643,035.31
10 Advance Income Tax and Tds Recievable A.Y 21-22 4,894,814.20 -
TOTAL 464,600,749.25 168,679,742.63
Note 16 Other Current Assets

As at As at
S.no Particulars
1 Prepaid Expenses 1,612,602.00 2,491,984.00
TOTAL 1,612,602.00 2,491,984.00

Note 17 Revenue from operations

For the Year Ended For the Year Ended
S.no Particulars
1 Sale of Products
(i) Vehicles 1,769,714,955.48 4,340,868,161.00
(ii) Spare Parts 133,871,047.70 258,328,068.47
(iii) Oil & Grease 21,094,528.46 30,445,780.00
(iv) Old Vehicles 12,756,240.00 70,098,077.00
(v) Body Building Receipts 7,621,612.00 59,712,178.00
Total 1,945,058,383.64 4,759,452,264.47
2 Sale of Services
(i) Labour Income 62,363,617.05 92,981,799.55
3 Other Operative Revenue

(i) Misc.Income 11,286,490.66 20,531,156.06
(iii) Job Work Receipts 2,175,792.12 2,177,856.00
(iv) Sundry credit balances written back 695,134.38 1,499,333.19
(v) Logistic and Handling charges 3,920,317.62 13,878,926.00
(vi) Incentive ,Infringment Commission Received 2,610,766.46 19,667,041.63
(vii) HIRE Purchase Remuneration 2,579,950.09 8,913,063.00
(viii) Manpower supply charges 13,000,000.00 -
(viiii) Margin from channel partners on new vehicles sales 14,508,621.00 -
Total 113,140,689.38 159,649,175.43
TOTAL 2,058,199,073.02 4,919,101,439.90
Note 18 Other Income

S.no Particulars
1 Interest 8,831,785.00 8,459,061.98
2 Rent, Hire and other charges 5,100,000.00 3,300,000.00
3 Profit from sale of units of IDFC Fund - 1,634,908.40
4 Dividend from IDFC Fund 3,546.00 -
5 Share of Profit From Partnership Firm Jaika Investments 187,786.51 184,865.79
6 Profit on sale of assets 1,813,795.24 251,070.90
TOTAL 15,936,912.75 13,829,907.07

Note 19 Purchases
S.no Particulars
A Purchase of Products
(i) Vehicles 1,595,976,644.53 2,921,607,034.02
(ii) Spare Parts 95,255,644.88 231,701,736.58
(iii) Oil & Grease 17,066,590.90 23,369,656.61
(iv) Body Building Material 6,861,175.12 32,684,196.56
(v) Old Vehicles 1,254,000.00 70,634,580.24
TOTAL (A) 1,716,414,055.43 3,279,997,204.01
B DIRECT EXPENSES
(i) Transportation 5,330,220.75 16,251,440.32
(ii) Freight & Carting 353,109.50 1,605,604.73
(iii) PDI,Free Services & Other Exp. 185,486.46 3,089,808.63
(iv) Vehicles Registration Exp. 3,367,978.00 9,488,573.50
TOTAL (B) 9,236,794.71 30,435,427.18
TOTAL (A+B) 1,725,650,850.14 3,310,432,631.19
Note 20 Changes in inventories

S.no Particulars
i) Opening Stock 218,995,912.16 1,327,052,507.98
ii) Closing Stock 221,605,669.23 218,995,912.16
(Increase) /Decrease in Stock -2,609,757.07 1,108,056,595.82
Note 21 Employee benefits expenses

S.no Particulars
1 Salaries,wages & Allowances 79,547,118.51 129,566,248.00
2 Bonus - 2,337,039.00
3 Incentive to Staff 754,436.00 165,080.00
4 Contribution to P.F.and Other Funds 7,080,365.00 8,409,105.00
5 Contribution to ESIC 2,480,605.00 3,636,701.00
6 Staff Welfare Expenses 4,647,644.68 11,455,421.43
TOTAL 94,510,169.19 155,569,594.43
Note 22 Finance Cost

S.no Particulars
1 Interest Charges 124,580,064.80 159,920,805.67
2 Interest on vehicle Loan 1,030,451.65 1,059,929.72
3 Bank Charges 3,394,065.38 3,170,134.10
TOTAL 129,004,581.83 164,150,869.49
Note 23 Other Expenses

S.no Particulars
1 Rent & Hire Charges 6,760,157.00 11,190,576.00
2 Insurance 2,687,100.92 3,751,093.16
3 Telephones & Trunkcalls 1,785,253.02 2,476,209.24
4 Printing & Stationery 1,080,038.84 2,433,287.24
5 Postage & Telegram 71,063.18 160,982.30
6 Electricity Charges 4,030,138.25 5,128,107.00
7 Office Expenses 9,243,838.38 17,824,875.20
8 Advertisement 216,479.68 1,343,534.00
9 Security Service Charges 8,595,497.00 12,820,385.00
10 Travelling & Conveyance 4,234,602.15 17,626,040.10
11 General Repairs 3,568,126.60 6,790,032.63
12 Maintainance to Vehicles 4,164,249.53 6,494,483.15
13 Accounts Written off 182,667.82 147,784.46
14 Sales Promotion Expenses 339,563.77 2,635,678.19
15 Commission & Brokrage 373,279.91 7,215,035.00
16 Legal & Professional Fees Expenses 3,637,711.82 4,016,335.98
17 Municipal Corporation Tax 2,217,753.64 3,489,452.00
18 Job Work Payment 9,369,749.03 13,148,983.72
19 Other workshop Expenses 12,844,811.19 27,439,111.57
20 Gas Refilling 150,817.82 307,349.64
21 Interest Paid for Late Payment of TDS & TCS 165,651.00 287,463.00
22 Interest Paid for Late Payment of GST 2,718,183.00 48.00
23 Late filling fees Paid for GST 4,300.00 5,600.00
24 Payment to Auditors
Audit Fees 250,000.00 250,000.00
25 Payment to Directors
Remunaration 6,924,412.00 12,314,412.00
TOTAL 85,615,445.55 159,296,858.58


Note 24 Disclosure pursuant to Accounting Standard 15 (Revised) - Employees Benefits :
a) Defined benefit plan:
* Liability on account of gratuity payable at future date to the employees as per payment of Gratuity Act, 1972 is neither
ascertained on accrual basis nor provided for, but the same is accounted for on payment basis.
* Liability on account of Bonus payable at future date to the employees as per payment of Bonus Act, 1965 is neither
ascertained on accrual basis nor provided for, but the same is accounted for on payment basis.
b) Defined contribution Plans:
During the year, the company has recognised thefollowing amounts in the statement of profit and loss( included in
contribution to provident and other fund):-

Particulars
Contribution to P.F.and Other Funds 7,080,365.00 8,409,105.00
Contribution to employees' state Insurance 2,480,605.00 3,636,701.00
Note 25 Earning per Share

S.no Particulars
1 Net Profit/(loss) for calculation of basic EPS 6,243,435.91 7,738,197.03
2 Weighted average number of equity shares in calculating Basic EPS 313,000.00 313,000.00
3 Basic Earning per shares (EPS) 19.95 24.72
4 Face value per equity share 100.00 100.00
Note 26 Payement To Auditors

S.no Particulars
1 Statuatory Audit Fees 250,000.00 250,000.00

TOTAL 250,000.00 250,000.00
Note 27 Expenditure In Foreign Currency

S.no Particulars
1 Travelling Expenses 471,330.53 1,073,284.15
TOTAL 471,330.53 1,073,284.15

JAIKA AUTOMOBILES AND FINANCE PVT LTD, NAGPUR
NOTE 8 :
Gross Block Accumulated Depreciation Net Bloc
Sr.
No. Particulars As at Additions Sale /
Transferred
As on Upto Provided
Adjusted
As at As at
to general during
01.04.2020 during the Yr. Tranf. 31.03.2021 01.04.2020 during the Yr. 31.03.2021 31.03.2021
reserve the Yr
TANGIBLE ASSETS
1 A. LAND 40,474,262.00 - - - 40,474,262.00 - - - 40,474,262.00
B. BUILDING
- Owned 366,660,027.07 - - - 366,660,027.07 64,065,686.78 14,737,221.05 78,802,907.83 287,857,119.24
- Leased 51,442,971.00 - - - 51,442,971.00 23,185,042.81 1,376,243.43 24,561,286.24 26,881,684.76
2 FURNITURE & FIXTURE
- Owned 36,769,326.79 1,395,762.66 - - 38,165,089.45 27,826,470.92 2,365,238.92 30,191,709.84 7,973,379.61
- Leased 7,547,432.00 - - - 7,547,432.00 7,151,968.05 9,090.57 7,161,058.62 386,373.38
3 PLANT & MACHINERY
- Owned 133,650,739.15 7,988,511.22 7,625,501.94 - 134,013,748.43 90,857,520.19 13,312,919.11 6,271,346.18 97,899,093.12 36,114,655.31
- Leased 21,561,089.04 - - - 21,561,089.04 18,829,900.03 655,593.42 19,485,493.45 2,075,595.590
4 COMPUTER
- Owned 21,200,344.16 88,563.16 - - 21,288,907.32 18,407,047.32 1,237,325.28 19,644,372.60 1,644,534.719
- Leased 1,363,684.00 - - - 1,363,684.00 1,295,500.00 - 1,295,500.00 68,184.00
680,669,875.21 9,472,837.04 7,625,501.94 - 682,517,210.31 251,619,136.09 33,693,631.78 6,271,346.18 279,041,421.7 403,475,788.62
5 WORK IN PROGRESS 56,307,240.94 10,194,203.88 - - 66,501,444.82 - - - 66,501,444.82
Total (A) 736,977,116.15 19,667,040.92 7,625,501.94 - 749,018,655.13 251,619,136.09 33,693,631.78 6,271,346.18 279,041,421.69 469,977,233.44
INTANGIBLE ASSETS
6 Goodwill 600,000.00 600,000.00 - - - 600,000.00
Intangible 3,344,464.00 3,344,464.00 1,463,203.00 470,315.25 1,933,518.25 1,410,945.75
Total (B) 3,944,464.00 - - - 3,944,464.00 1,463,203.00 470,315.25 - 1,933,518.25 2,010,945.75
TOTAL (A) + (B) 740,921,580.15 19,667,040.92 7,625,501.94 - 752,963,119.13 253,082,339.09 34,163,947.03 6,271,346.18 280,974,939.94 471,988,179.19
Note: (I) Land includes Rs 17,17,253/- being cost of land purchased in the name of director Mr Prafulla K Kale , Rs 3,70,000/- being cost of land purchased in the name of
director Mr. Rohit S Kale.
(II) Office Building at civil Lines Nagpur Stands in the name of Mr Prafulla.K .Kale.
Plant & Machinery details:-
1 Truck 9,261,945.02 561,056.00 1,424,128.94 - 8,398,872.08 - 2,817,379.00 772,754.39 2,044,624.61 6,354,247.46
2 Cycle 1,405.50 - - - 1,405.50 - - - - 1,405.50
3 Audio 6,177.17 - - - 6,177.17 - 210.55 - 210.55 5,966.62
4 Car Scooters 7,824,508.99 6,480,898.00 6,201,373.00 - 8,104,033.99 - 4,673,304.86 5,498,591.80 -825,286.94 8,929,320.92
5 Machinery 14,952,182.91 7,118.58 - - 14,959,301.49 - 2,697,880.03 - 2,697,880.03 12,261,421.47
6 Equipments 5,912,193.78 939,438.64 - - 6,851,632.42 - 1,563,701.58 - 1,563,701.58 5,287,930.85
7 Electric Installation 4,834,805.59 - - - 4,834,805.59 - 1,560,443.10 - 1,560,443.10 3,274,362.49
42,793,218.96 7,988,511.22 7,625,501.94 - 43,156,228.24 - 13,312,919.11 6,271,346.18 7,041,572.93 36,114,655.31
et Block
As at
31.03.2020
40,474,262.00
302,594,340.29
28,257,928.19
8,942,855.87
395,463.95
42,793,218.96
2,731,189.01
2,793,296.84
68,184.00
429,050,739.12
56,307,240.94
485,357,980.06
600,000.00
1,881,261.00
2,481,261.00
487,839,241.06
JAIKA AUTOMOBILES AND FINANCE PVT LTD, NAGPUR

NOTE 8 : FIXED ASSETS AS AT 31st March -2020
Gross Block Accumulated Depreciation Net Block
Sr.
No. Particulars As at Additions Sale /
Transferred
As on Upto Provided
Adjusted
As at As at As at
to general during
01.04.2019 during the Yr. Tranf. 31.03.2020 01.04.2019 during the Yr. 31.03.2020 31.03.2020 31.03.2019
reserve the Yr
TANGIBLE ASSETS
1 A. LAND 34,352,462.00 6,121,800.00 - - 40,474,262.00 - - - - 40,474,262.00 34,352,462.00
B. BUILDING
- Owned 153,713,684.90 212,946,342.17 - - 366,660,027.07 59,348,139.57 4,717,547.21 - 64,065,686.78 302,594,340.29 94,365,545.33
- Leased 51,442,971.00 - - - 51,442,971.00 21,738,340.78 1,446,702.03 - 23,185,042.81 28,257,928.19 29,704,630.22
2 FURNITURE & FIXTURE
- Owned 30,742,031.81 6,027,294.98 - - 36,769,326.79 26,686,738.79 1,139,732.13 - 27,826,470.92 8,942,855.87 4,055,293.02
- Leased 7,547,432.00 - - - 7,547,432.00 7,116,030.37 35,937.67 - 7,151,968.04 395,463.96 431,401.63
3 PLANT & MACHINERY
- Owned 135,886,665.25 6,534,361.33 8,770,287.43 - 133,650,739.15 79,477,501.77 14,251,376.75 2,871,358.33 90,857,520.19 42,793,218.96 56,409,163.48
- Leased 21,561,089.04 - 21,561,089.04 17,760,410.22 1,069,489.81 - 18,829,900.03 2,731,189.01 3,800,678.82
4 COMPUTER
- Owned 19,232,400.14 1,967,944.02 - - 21,200,344.16 16,433,956.13 1,973,091.19 - 18,407,047.32 2,793,296.84 2,798,444.01
- Leased 1,363,684.00 - - - 1,363,684.00 1,295,500.00 - - 1,295,500.00 68,184.00 68,184.00
455,842,420.14 233,597,742.50 8,770,287.43 - 680,669,875.21 229,856,617.63 24,633,876.79 2,871,358.33 251,619,136.09 429,050,739.12 225,985,802.51
5 WORK IN PROGRESS 209,036,140.66 59,400,810.42 212,129,710.14 - 56,307,240.94 - - - - 56,307,240.94 209,036,140.66
Total (A) 664,878,560.80 292,998,552.92 220,899,997.57 - 736,977,116.15 229,856,617.63 24,633,876.79 2,871,358.33 251,619,136.09 485,357,980.06 435,021,943.17
INTANGIBLE ASSETS
6 Goodwill 600,000.00 600,000.00 - - - - 600,000.00 600,000.00
Intangible 3,344,464.00 3,344,464.00 836,116.00 627,087.00 1,463,203.00 1,881,261.00 2,508,348.00
Total (B) 3,944,464.00 - - - 3,944,464.00 836,116.00 627,087.00 - 1,463,203.00 2,481,261.00 3,108,348.00
TOTAL (A) + (B) 668,823,024.80 292,998,552.92 220,899,997.57 - 740,921,580.15 230,692,733.63 25,260,963.79 2,871,358.33 253,082,339.09 487,839,241.06 438,130,291.17
Note: (I) Land includes Rs 17,17,253/- being cost of land purchased in the name of director Mr Prafulla K Kale , Rs- 3,70,000/- being cost of land purchased in the name of director Mr. Rohit S Kale.
(II) Office Building at civil Lines Nagpur Stands in the name of Mr Prafulla.K .Kale.
Additions More than 180 Less than 180
Particulars Total
during the Yr. days days
TANGIBLE ASSETS
LAND 6,478,400.00 5,816,600.00 661,800.00 6,478,400.00
BUILDING
- Owned 212,946,342.17 816,632.03 212,129,710.14 212,946,342.17
- Leased - - - -
FURNITURE & FIXTURE
- Owned 6,027,294.98 887,407.90 5,139,887.08 6,027,294.98
- Leased - - - -
PLANT & MACHINERY
- Owned 6,534,361.33
TRUCK 3,060,146.00 457,501.00 3,517,647.00
MACHINERY 993,693.79 246,311.44 1,240,005.23
EQUIPMENTS 1,197,169.52 434,669.48 1,631,839.00
ELECTRICALS 115,460.92 29,409.18 144,870.10
- Leased - - - -
COMPUTER
- Owned 1,967,944.02 1,506,291.48 461,652.54 1,967,944.02
- Leased -
14,393,401.64 219,560,940.86 233,954,342.50

Note 28 Transactions with Related Parties
As per AS-18 issued by the Institute of Chartered Accountants of India, Related Parties in terms of AS- 18 are discussed below:-
I. Names of Related Parties Relationship

Mr.Prafulla K.Kale Director
Mrs.Usha S.Kale Director
Mrs.Deepali P.Kale Director
Mr.Rohit S.Kale Director
Mr.Gautam S.Kale Director
Mrs.Rashmi R.Kale Director
Mr.Kartik P.Kale Director
M/s.Jaika Finance Pvt. Ltd. Associate Company
M/s.Jaika Vanijya Pvt. Ltd. Associate Company
M/s.Jaika Motors Pvt. Ltd. Associate Company
M/s.Jaika Automobiles Pvt. Ltd. Associate Company
M/s.Jaika Insurance Brokerage Pvt. Ltd. Associate Company
M/s.Ketan Motors Pvt. Ltd. Associate Company
M/s.Jaika Vehicale Trade Pvt. Ltd. Associate Company
M/s.Central Avenue Trading co. Pvt. Ltd. Associate Company
M/s.Satishkumar & Co. Firm in which director is Partner
M/s.Jaika Investments Firm in which director is Partner
M/s.Dhanshree Investment Firm in which director is Partner
As At 31-03-2021 As At 31-03-2020
II Nature of Transactions
Amount Amount Amount Amount
1 Purchases:-
Vehicle purchase :-
Jaika Vehicle Trade Pvt. Ltd. 6,525,465 -
Jaika Motors Pvt. Ltd. 15,254,246 6,629,652
Jaika Automobiles Pvt. Ltd. 0 21,779,711 - 6,629,652
Spare Parts :-
Jaika Automobiles Pvt. Ltd. 2,448,182 -
Jaika vehicle trade Pvt. Ltd. 559,959 4,890,894 527,391 3,949,254
2 Sales :-
Vehicle Sale:-
Jaika Motors Pvt. Ltd. - - 18,429,399 18,429,399
Spare Parts:-
Jaika Motors Pvt. Ltd. 2,420,241.00 2,420,241.00 5,202,498 5,202,498
3 Expenditure:-
Remuneration Paid:-
Mr. Rohit Kale 6,824,412 6,824,412
Mr. Kartik Kale 100,000 3,540,000
Mrs. Rashmi Kale - 6,924,412 1,950,000 12,314,412
P.F. Contribution Paid:-

Mr. Rohit Kale 593,400 593,400 619,200 619,200

Rent :-
Jaika Automobiles Pvt. Ltd. 7,080 7,080
Central avenue trading co Pvt. Ltd. - 7,080 - 7,080
Repairs & Maintaince :-

Jaika Vehicle Trade Pvt. Ltd. - 572,701
Jaika Automobiles Pvt. Ltd. - - - 572,701
Advertisment, Activity & Printing Material

charges:-
Jaika Vanijya Pvt. Ltd. - 5,300
Dhanshree Investment 1,765,784 1,765,784 5,768,692 5,773,992
Telephones & Trunkcalls:-

Jaika Motors Pvt. Ltd. 18,501 18,501 56,178 56,178
Interest Paid
Ketan Motors Pvt. Ltd. 3,101,489 3,101,489 - -
4 Receipts:-
Rent :-
Jaika Insurance Brokerage Pvt. Ltd. 21,240 21,240
Satish Kumar & Co. 14,160 14,160
Jaika Automobiles Pvt. Ltd. 5,805,600 3,823,200
Jaika Vehicle Trade Pvt. Ltd. 35,400 5,876,400 30,000 3,888,600
Insurance commission Received :-

Jaika Insurance Brokerage Pvt. Ltd. 632,647 632,647 - -
Job Work Charges Received :-

Jaika Automobiles Pvt. Ltd. 57,083 57,083 16,236 16,236
Man Power Supply Charges :-

Jaika Automobiles Pvt. Ltd. 15,340,000 15,340,000 - -
Share of profit in partnarship firm :-

Jaika Investment 187,787 187,787 184,866 184,866
Advance received from Customer

Jaika Vanijya Pvt. Ltd 24,800,000 24,800,000 - -
Trade Advance for Supply of Goods

5 Outstanding Balances:-
Investment :-
Jaika Finance Pvt. Ltd. 1,000,000 1,000,000
Central avenue Trading Co. Pvt. Ltd. 1,126,000 1,126,000
Jaika Vehicle Trade Pvt. Ltd. 1,500,000 1,500,000
Jaika Vanijya Pvt. Ltd. 590,000 590,000
Ketan Motors Pvt. Ltd. 2,500,000 2,500,000
Jaika Investment 259,336 19,975,336 221,550 19,937,550
Trade Payables
Jaika Motors Pvt. Ltd. 34,623,044 34,623,044 846,505 846,505
Other Advances :-
Jaika Investment 2,005,399 2,005,399 2,005,399 2,005,399
Long term advance against supply of goods

Due to Directors :-
Mr. Rohit Kale 1,821,647 93,171
Mrs. Rashmi Kale 2,091 1,823,738 2,091 95,262

Note 29 Contingent liabilities
Provisions involving substantial degree of estimation in measurement are recognised when there is
present obligation as result of past events and it is probable that there will be an outflow of resources.
Contingent Liabilities are not recognised but are disclosed in the notes. Contingent Assets are neither
recognized nor disclosed in the financial statements.
For the Year For the Year

S.no Particulars Ended Ended
1 Guarantee and collateral given to Punjab National Bank for

Jaika Automobiles Pvt Ltd. 150000000.00 170000000.00
2 Guarantee and collateral given to Punjab National Bank for
Jaika Vehicle Trade Pvt Ltd. 50000000.00 90000000.00
3 Claims against the Company not acknowledged as debts :-

a. Under the Consumer Protection Act,1986 20294519.00 15303010.00
b. Disputed VAT Demands (for FY 2012-13 to FY 2016-17) 1224153030.00 1224153030.00
Note 30 Balance Shown under the headings Sundry Creditors for capital Goods & Others , Loans & Advances ,
Debtors etc. are Subject to confirmations. Necessary adjustment , if any will be made when the accounts
are reconciled and settled.
Note 31 In the Opnion of Board of Directors Current assets , Loans and advances have a value on realization in
the ordinary course of business , at least equal to the amount at which they are stated in the balancesheet
and that the provisions for known liabilities is adequate and reasonably .There is no Contingent liabilities
other than stated herein above.
Note 32 In the Opinion of the management there is no such event occurred after the date of balance sheet , which
needs disclosure in these accounts.
Note 33 Valuation & Consumption of inventories has been taken as valued and certified by the directors.
Note 34 There is no claim against the company not acknowleged as debts, other then as mentioned in Contingent
Liablities. [Refer Note No. 29]
Disclosures required under Section 22 of the Micro , Small and Medium Enterprises Development
Note 35 Act , 2006
During the year, the Corporation has not received any memorandum (as required to be filed by the
suppliers with the notified authority under Micro, Small and Medium Enterprises Development Act,
2006) claiming their status as Micro, Small and Medium Enterprises (MSME). Based on the information
available with the company , no creditors have been identified as "supplier" within the meaning of "
Micro , Small and medium Enterprises Development ("MSMED") Act, 2006". This information has been
relied upon by the auditor .Consequently, the amount paid / payable including interest, if any, to such
units during the year is Rs. Nil.
Note 36 REMENURATION TO DIRECTORS

Remenuration to directors 2020-2021 2019-2020
Salary 6924412.00 12314412.00

Note 37 Segment Reporting
The Company neither have more than one business segment in operation nor geographical segment by loaction . Hence ,
segmental reporting not required for the company.
Note 38 Previous year Comparatives
The figures for the previous year have regrouped, reworked, rearranged and reclassified wherever necessary to make them
comparable to those for the current year.
Note 39 Depreciation
The Financial Statements have been prepared in line with the requirements of revised Schedule II (in Respect Of
Depreciation) of Companies Act , 2013 as introduced by the Ministry of Corporate Affairs.
Note 40 General Information , Significant accounting polices and practices adopted by the company are disclosed in the statement
annexed to these financial statements.
Note 41 Disclosures under section 134 of the Companies Act, 2013
No employee received the remuneration beyond the limits specified in the section 134 of the Companies Act,2013.
Note 42 Miscellaneous: -
i) GOING CONCERN
The unprecedented outbreak of COVID-19 impacted the global economy and human life, making it a very challenging
environment for all the businesses. WHO has declared the outbreak as Public Health Emergency of International Concern
on 30th January 2020, and a pandemic on 11th March 2020.The changes forced on the people and the businesses by the
pandemic are likely to last for some time. The Company was able to successfully manage the immediate changes of re-
establishing normalcy in business and is in the process of assessing the long term implications and opportunities that may
emerge from this situation.
ii) IMPACT OF COVID 19
The Company has considered the possible effects that may result from COVID-19 on the carrying amount from the
receivables, loans and advances, property plant & equipment, Intangibles, etc. as well as liabilities. In developing the
assumptions, relating to the possible future uncertainties in the economic conditions because of this pandemic, the
Company has used internal and external information. Having reviewed the underlying data and based on current estimates,
the Company does not expect any material impact on the carrying amount of these assets and liabilities. The Management
does not see any risks in the Company's ability to continue as a growing concern and meeting its liabilities as and when
they fall due. The Company is monitoring the situation very closely and will take all appropriate measures depending on
the evolving situation.
iii) The Company has exercised the option of lower tax rate of 25.168 %(inclusive of surcharges and cuss) permitted under
section 115BAA of Income Tax Act,1961 as introduced by the Taxation Laws (Amendment) Act,2019. Accordingly, the
Deferred Tax Assets(net) and the MAT credit as at March 31,2021 have been re-measured.
F. R. No. 017142C

UDIN:
PLACE :
Dated : 02/11/2021
JAIKA VANIJYA
RELATED PARTY TRANSACTION
JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED

ADVANCE TO SUPPLIER 2,48,00,000
CENTRAL AVENUE
NO TRANSACTIONS WITH JAIKA AUTOMOBILES AND FINANCE PVT. LTD.
KETAN MOTORS
RECEIPT
JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED

INTEREST RECEIVED 3101489
OUTSTANDING BALANCE 19,82,20,000
Notes on Financial Statements for the Period April to March-2021
Raipur Anjora Balodabazar Jagdalpur Saraipali Bhilai Nagpur Body Building Total As on
31/03/2020
Note
Share Capital
1
1 Paidup share capital
1 L0001 Equity Paidup Share capital 31,300,000 31,300,000 31,300,000
0 0 0 0 0 0 31,300,000 0 31,300,000 31,300,000
Note Reserve & surplus

2
1 L0051 Capital Reserve 206,541 206,541 206,541
2 L0061 Security Premium 11,700,000 11,700,000 11,700,000
3 L0071 General Reserve 7,500,000 7,500,000 7,500,000
4 L0100 Profit & Loss Account 43,957,516 -15,647,238 -1,501,003 -6,467,363 -286,366 -266,161 281,381,184 -1,777,934 299,392,636 291,710,527
Deferred Tax - Arising out of timing difference in depreciable assets 0 0 0
Current Tax 0 0
5 Profit & Loss Account for the year 53,750,528 -2,466,998 367,521 -2,229,169 -128,155 38,863 -1,080,643 -6,287,251 7,754,749 7,738,197
97,708,044 -18,114,235 -1,133,482 -8,696,532 -414,520 -227,298 299,707,082 -8,065,186 326,553,926 318,855,265
Note Long-term borrowings
3
1 Secured Loans
From Bank
1 L0419 HDFC Bank Ltd. (HP Loan) 4,011,476 4,011,476 6,097,778
2 L0418 Punjab National Bank (Term Loan) 0 0
3 L0415 Axis Bank Ltd. (HP Loan ) 0 0
4 L0416 ICICI Bank Ltd. (HP Loan ) 1,486,305 1,486,305 4,271,451
5 L0403 Punjab national Bank Raipur COVID-19 (ECLGS) 40,283,981 40,283,981
6 L0402 Punjab national Bank Raipur COVID-19 (CCECL) 18,286,570 18,286,570
Less: Repayment With in 1 Years - HDFC Bank Ltd. (HP Loan) -2,009,359 -2,009,359 -2,050,327
Less: Repayment With in 1 Years - ICICI Bank Ltd. (HP Loan ) -1,486,305 -1,486,305 -2,785,146
Less: Repayment With in 1 Years - PNB COVID-19 (CCECL) -17,529,332 -17,529,332
Less: Repayment With in 1 Years - PNB COVID-19 (ECLGS) 0 0
43,043,336 0 0 0 0 0 0 0 43,043,336 5,533,755
From Other parties
1 L0417 Tata Motors Finance ltd. (HP Loan) 2,187,107 2,187,106.98 4,534,880
2 L0202 TATA MOTORS FINANCE SOLUTIONS LTD 150,004,898 150,004,898
3 L0502 Tata Capital Financial services Ltd 61,119,703 61,119,703 76,146,993
4 L0204 TATA MOTORS FINANCE SOLUTIONS LTD (ECLGS) 35,000,000 35,000,000
Less: Repayment With in 1 Years - Tata Motors Finance ltd. (HP Loan) -539,274 -539,274 -2,305,024
Less: Repayment With in 1 Years - Tata Motors Finance Solution Ltd. (term loan) -7,871,256 -7,871,256
Less: Repayment With in 1 Years - Tata Capital Financial services Ltd -16,666,680 -16,666,680 -16,666,680
Less: Repayment With in 1 Years - Tata Motors Finance Solution Ltd. (ECLGS) -646,626 -646,626
222,587,871 0 0 0 0 0 0 0 222,587,871 61,710,169
265,631,207 0 0 0 0 0 0 0 265,631,207 67,243,924
2 Unsecured Loans from Directors

1 L0901 Unsecured Loan From Mr. Prafulla Kashinath Kale 31,200,000 31,200,000
2 L0904 Unsecured Loan From Mr. Rohit Satish Kale 19,530,291 19,530,291
3 L0905 Unsecured Loan From Mrs. Rashmi Rohit Kale 1,901,601 1,901,601
4 L0906 Unsecured Loan From Mr. Gautam Satish Kale 25,400,000 25,400,000
5 L0907 Unsecured Loan From Mr. Kartik Satish Kale 0 11,200,000 11,200,000
21,431,892 0 0 0 0 0 67,800,000 0 89,231,892 0
3 1 L0915 Corporate loan from Ketan Motors Pvt Ltd 198,220,000 198,220,000
Note Short-term borrowings
4
1 Secured Loans
from Bank
1 L0401 Punjab national Bank Raipur Cash credit Limit 269,168,155 -16,649,864 -7,430,274 245,088,016 214,757,668
3 L0406 State bank of India Vehicle EDFS Loan BARON BAZ. Account 13,609,429 -1,097,000 12,512,429 180,286,389
4 L0407 HDFC Bank Ltd vehicle Trade Advance Account 146,303,258 146,303,258 125,045,675
5 L0410 IndusInd Bank Limited vehicle Inventory Account 0 34,759,022
6 L0413 IndusInd Bank Limited vehicle Inventory Account (4 crore) 0 16,870,643
7 L0409 Axis Bank Limited Sparepart Inventory Account 0 8,259,135
8 L0408 Axis Bank Limited vehicle Inventory Account 0 45,790,966
9 L0412 ICICI Bank LTD Vehicle Inventory Account 0 41,066,997
10 L0999 PUNJAB NATIONAL BANK SHORT TERM LOAN 4,140,798 4,140,798
11 L0203 Tata Capital Financial services Ltd (TERM LOAN INTEREST) 770,606 770,606
433,992,246 -1,097,000 0 -16,649,864 -7,430,274 0 0 0 408,815,107 666,836,494
From others
1 L0201 Tata Capital Financial services 0
2 L0501 Tata Motors Financial services Ltd 70,267,100 70,267,100 142,645,488
3 L0503 Cholamandalam Investment 47,419,533 47,419,533 23,254,894
4 L0414 Tata Capital Financial Services Ltd. (Chanel Finance) 37,907,938 37,907,938 46,215,583
5 Mahindra & Mahindra Financial service ltd 0 20,212,586
6 L0420 Mobile Loan (HDFC credit card) 10,067 10,067
155,604,639 0 0 0 0 0 0 0 155,604,639 232,328,551
589,596,885 -1,097,000 0 -16,649,864 -7,430,274 0 0 0 564,419,746 899,165,045
Note Trade payables
5
1 L1001 Sundry creditors -83,312,427 -166,644 67,833 134,419 -158,335 0 -101,017 -9,806,824 -93,342,995.17 64,411,975
2 L0500 Sundry creditors common 0 155,532
3 L1201 Sundry creditors old vehicles -133,867 -133,867 -83,223
4 A0480 Jaika Motors LTD, Nagpur 33,878,084 744,961 34,623,044 846,505
Transfer advance to Supplier 113,254,440 113,254,440 52,186,224
Tata Motors advance to supplier tr into debtors 0 -82,529,818
Tata Motors credit bal tr into debtors 0
Sundry creditors and net tata motors (creditor) bal. tr Advance to supplier 0 -21,394,254
63,686,229 -166,644 67,833 134,419 -158,335 0 643,943 -9,806,824 54,400,622 13,592,941
Note Other Current Liability

6
1 Liabilities for Expenses
1 L0801 Providend Fund payable -709,486 886,004 281,567 224,462 110,812 61,219 420,637 1,275,215 1,795,839
2 L0802 ESIC Payable 69,406 56,508 17,759 13,701 6,597 4,249 25,898 194,118 286,796
3 L1101 EMPLOYEE COST (EXPENSES ) PAYABLE A/C 4,151,159 1,544,766 373,493 424,486 141,492 69,689 464,396 7,169,481 9,086,644
4 L0701 Income Tax deducted at source on Payment 2,983,836 44,347 7,729 3,016 6,000 1,829 5,797 3,052,554 2,176,836
5 L0706 Tax collected at Source on Income 1,148,482 101,516 1,249,998 456,166
6 L0709 Tax collected at Source on Income (ABOVE SALES 50LACS) 40 20 60
7 L1102 EXPENSES PAYABLE A/C (OTHER) 1,838,959 1,600 1,840,559 4,092,692
Telephone exp. Payable -109,357 -1,600 -110,957 -452,951
Interest payable -939,152 -939,152 -3,298,025
Electricity exp. Payable -510,352 -510,352 -341,716
Software charges -264,030 -264,030
Water charges -16,068 -16,068
8 GST Payable
Input GST
A9902 Input IGST 5% 249,960 7,350 257,310 249,960
A9903 Input IGST 12% 5,305 147 13 5,464 4,689
A9904 Input IGST 18% 31,736,796 2,874,775 478,711 458,729 1,092,199 48,897 36,690,107 24,079,365
A9905 Input IGST 28% 1,417,823,525 6,069,509 546,815 626,501 339,409 624,122 1,426,029,881 952,929,542
A9926 Input SGST 0.5% 1,150 1,150 1,150
A9927 Input SGST 2.5% 47,600 4,208 1,374 1,095 9,185 642 64,103 57,031
A9928 Input SGST 6% 111,983 19 368 106 5,285 3,148 120,909 92,496
A9929 Input SGST 9% 14,340,903 117,602 43,407 32,988 4,752 0 133,850 3,430,010 18,103,512 12,214,184
A9930 Input SGST 14% 19,440,377 104,056 26,037 22,721 6,242 0 23,298 280,474 19,903,205 9,409,850
A9951 Input CGST 0.5% 1,150 1,150 1,150
A9952 Input CGST 2.5% 47,600 4,208 1,374 1,095 9,198 642 64,117 57,031
A9953 Input CGST 6% 111,983 19 368 106 5,285 3,148 120,909 92,496
A9954 Input CGST 9% 14,340,904 117,602 43,407 32,988 4,752 0 133,837 3,430,010 18,103,499 12,214,184
A9955 Input CGST 14% 19,440,377 104,056 26,037 22,721 6,242 0 23,298 280,474 19,903,206 9,409,850
A9932 Input SGST 12% 18 18 18
A9957 Input CGST 12% 18 18 18
A9979 Input GST Cess 15% 16,283,164 16,283,164 6,013,647
A9977 Input GST Cess 3% 835,280 835,280 960,112
A9958 Input CGST 5% 0
1,534,818,091 9,396,200 1,167,162 1,199,575 1,453,822 0 967,359 7,484,794 1,556,487,003 1,027,786,774
Output GST
L9904 Output IGST 18% 5,127,833 633,354 443,447 60,858 628,588 937,691 7,831,771 5,347,386
L9903 Output IGST 12% 4 4
L9905 Output IGST 28% 58,078,719 573,150 268,818 85,859 137,710 3,351,260 62,495,515 58,627,255
L9928 Output SGST 6% 201 59 0 3 19 117,377 117,659 134
L9929 Output SGST 9% 43,094,146 7,053,512 2,650,028 1,629,796 1,746,383 269,380 2,733,773 59,177,017 36,736,663
L9930 Output SGST 14% 848,212,202 5,235,003 1,579,742 1,367,956 560,334 127,557 857,082,795 604,701,115
L9953 Output CGST 6% 201 59 0 3 19 117,377 117,659 134
L9954 Output CGST 9% 43,094,146 7,052,147 2,650,028 1,629,796 1,749,032 269,380 2,733,773 59,178,301 36,736,663
L9955 Output CGST 14% 848,209,962 5,235,003 1,579,742 1,367,956 557,911 127,557 857,078,131 604,701,115
L9977 Output GST Cess 3% 1,377,682 1,377,682 1,362,612
L9979 Output GST Cess 15% 17,067,646 17,067,646 6,170,985
L9927 Output SGST 2.5% 24,920 5 24,926 11,063
L9952 Output CGST 2.5% 24,920 5 24,926 11,063
1,864,312,579 25,782,285 9,171,817 6,142,226 5,379,999 793,875 0 9,991,251 1,921,574,031 1,354,406,188
GST Payable / Receivable 329,494,488 16,386,085 8,004,655 4,942,651 3,926,177 793,875 -967,359 2,506,457 365,087,028 326,619,414
GST Paid
A9992 GST PAID CGST 16,342,595 16,342,595 948,151
A9994 GST PAID CESS 187,500 187,500 187,500
A9993 GST PAID SGST 333,917,649 333,917,649 271,723,572
A9991 GST PAID IGST 140,760 140,760 207,756
A9995 TDS on GST (GST Deposited by customer) 257,940 12,970 270,910 0
350,846,444 12,970 0 0 0 0 0 0 350,859,414 273,066,979
Net GST Payable -21,351,956 16,373,115 8,004,655 4,942,651 3,926,177 793,875 -967,359 2,506,457 14,227,614 53,552,435
2 Other Payable
1 Due to Director
L1999 Rohit Satish Kale 1,665,747 1,665,747 93,171
L2000 Rashmi Rohit Kale 2,091 2,091 2,091
L2001 Mrs. Usha Satish Kale 0 0
1,667,838 0 0 0 0 0 0 0 1,667,838 95,262
2 Other Liabilities
L1120 Other liability 0 0 0
L0803 Employee Eonctribution to LIC -162,303 114,112 322 90,212 42,343 11,279
-162,303 114,112 0 322 0 0 0 90,212 42,343 11,279
3 Advance from Customer

Sundry debotrs Sales 135,601,019 0 0 0 0 0 0 135,601,019 50,576,252
Sundry debotrs Service 0 0 0 0 0 0 0 0
Sundry debtors Old Vehicles 0 0 0
L0708 TDS recd. from customer on Gift Scheme (TML) 0 17,400
Advance from customer (CU0001) tr into sundry debtors 0 0 -36,169,373

135,601,019 0 0 0 0 0 0 0 135,601,019 14,424,279
Current Maturities of Long Term Debt

1 Repayment With in 1 Years - HDFC Bank Ltd. (HP Loan) 2,009,359 2,009,359 2,050,327
2 Repayment With in 1 Years - ICICI Bank Ltd. (HP Loan ) 1,486,305 1,486,305 2,785,146
3 Repayment With in 1 Years - PNB COVID-19 (CCECL) 17,529,332 17,529,332
4 Repayment With in 1 Years - Tata Motors Finance ltd. (HP Loan) 539,274 539,274 2,305,024
5 Repayment With in 1 Years - Tata Motors Finance Solution Ltd. (term loan) 7,871,256 7,871,256
6 Repayment With in 1 Years - Tata Capital Financial services Ltd (term loan) 16,666,680 16,666,680 16,666,680
8 Repayment With in 1 Years - Tata Capital Financial services Ltd (ECGLS) 646,626 646,626
46,748,833 0 0 0 0 0 0 0 46,748,833 23,807,177
171,985,827 19,018,872 8,685,203 5,608,637 4,191,078 929,032 -963,930 3,614,913 213,069,632 109,785,406
Note
7 Short Term Provisions
1 L0800 Income Tax Provision 55,196,036 55,196,036 54,753,000
Income Tax Provision for FY 2019-20 0 0 386,948
0 0 0 0 0 0 55,196,036 0 55,196,036 55,139,948
TOTAL LIABILITIES 1,408,260,084 -359,007 7,619,554 -19,603,340 -3,812,052 701,735 453,683,131 -14,257,097 1,599,803,061 1,495,082,529
Note Non-current investments

9
1 A0102 Investment in UnQuoted Equity shares 19,716,000 19,716,000 19,716,000
2 A0103 Investment in UnQuoted Equity shares Others 2,644,300 25,000 2,669,300 2,669,300
2 A0101 Investment in Quoted Equity shares 266,350 266,350 266,350
3 A0106 Invesment in IDFC Spice fund - SPC10333 0 0
4 A0107 Invesment in IDFC Spice fund - SPC10332 0
5 A9741 Jaika Invensment , Nagpur 0 0
6 A0109 Jaika Invensment , Nagpur -100,100,000 100,359,336 259,336 221,550
7 A0108 Investment in IDFC Cash Management fund 250,000 250,000 250,000
-97,205,700 0 0 0 0 0 120,366,686 0 23,160,986 23,123,200
Note Long Term Loans and Advances

10
1 Security Deposit
1 A0907 State tax Appeal deposit 107,995 107,995 107,995
2 A0202 SECURITY DEPOSIT LONG TERM 0 0
3 A0203 Rent Deposit 75,000 75,000 75,000
4 A0201 Security deposit long Term 8,175,987 571 13,574 36,427 325,800 8,552,359 5,167,039
8,358,982 0 571 13,574 0 0 36,427 325,800 8,735,354 5,350,034
2 Advance to Others
Loans & Advances to Inter co.
1 A0903 Jaika Investment ( old partnership firm) A/c 2,005,399 2,005,399 2,005,399
2 A9712 JAIKA AUTOMOBILES PVT LTD,RAIPUR 0 0
3 A9723 DHANASHREE INVESTMENTS,Raipur 0
4 A9726 Jaika Insurance Brokerage pvt ltd, Nagpur 0
5 A9731 Ketan Motors pvt Ltd, Nagpur 0
6 A9711 Jaika Automobiles Pvt LTD, Nagpur 0
0 0 0 0 0 0 2,005,399 0 2,005,399 2,005,399
Loans & Advances to Inter branch

1 A9802 Jaika AFPL Anjora 27,784,426 -1,147,705 -2,724 2,109 -66,094 -42,103 26,527,909 17,928,053
2 A9801 Jaika AFPL Raipur -27,784,426 3,219,654 -32,873,356 -9,834,697 -534,764 133,498,565 -60,929,672 4,761,302 9,290,116
3 A9803 Jaika AFPL Jagdalpur 32,873,356 2,724 -82,380 35,002 32,828,702 28,378,604
4 A9804 Jaika AFPL Balodabazar -3,219,654 1,147,705 82,380 10,000 -45,668 -2,025,237 -8,496,205
5 A9805 Jaika AFPL Sairapali 9,834,697 -2,109 -10,000 9,822,588 -1,416,787
6 A9806 Jaika AFPL Bhilai 534,764 66,094 45,668 646,526 246,985
7 A9808 Jaika AFPL Nagpur -133,498,565 -133,498,565 -113,856,700
8 A9809 Jaika AFPL Tata OK 0
9 A9807 Jaika AFPL Tatibandh 60,929,672 42,103 -35,002 60,936,773 67,925,934
-4,761,302 -26,527,909 2,025,237 -32,828,702 -9,822,588 -646,526 133,498,565 -60,936,773 0 0
Others
1 A0902 Mr. Vilas Kale A/c 1,000,000 1,000,000 1,000,000
1 A0901 CURRENT A/C G.A. PADHYE 542,494 542,494 542,494
2 A0586 Travelling imprest to director 444,495 444,495 444,495
3 A0714 Imprest to Others 186,385 186,385 186,385
4 A0752 TML BHPC CONTRACT RECOVERY (PORTFOLIO) 6,389,854 6,389,854 6,624,390
5 A0904 Chhattisgarh Housing Board 2,197,500 2,197,500 2,197,500
6 A0905 C.G PRADESH KAYAKING & CONOEING ASSOCIATION 290,000 290,000 290,000
7 A0906 Laxmi City Bus Services 300,000 300,000 300,000
8 A0911 LOTUS POWERGEN PVT LTD 2,250,000 2,250,000 2,250,000
9 A0912 MOSAIC INFRAVENTURES PVT.LTD. 55,384,255 55,384,255 44,373,002
10 A0913 MANOJ KUMAR AGRAWAL 1,151,745 1,151,745 1,039,490
11 A0914 AANYA BUILDTECH PRIVATE LIMITED 0 0
12 A0919 VASHU ENTERPRISES 0
13 A0915 EKTA JAIN 1,959,561 1,959,561 1,959,561
14 A0916 SANTOSH JAIN 1,959,561 1,959,561 1,959,561
15 A0917 SUBH RAIPUR VYAPAR VIHAR DEVEPOPERS(LLP) 32,940,364 32,940,364 30,874,508
16 A0918 Rama Power and Steel Pvt. Ltd. 155,108 155,108 4,014,263
17 A0999 VAT Receivable 2,247,679 2,247,679 2,247,679
18 A0751 Short term loan to others 0 0
19 A0909 Other Advances 1,112,358 147,550 345,173 116,644 1,721,725 1,721,725
20 A0002 Advance against Land Purchase 0 0
108,337,985 147,550 0 345,173 0 0 2,173,374 116,644 111,120,727 102,025,054
1 L0504 Mahindra & Mahindra Financial service ltd -85 -85

2 L0997 MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED(20241360) 0 0
3 L0998 MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED (20241277) 0 0
-85 0 0 0 0 0 0 0 -85
Advance to supplier (Advance for land transfer into long term loans & advances) 37,982,252.70 37,982,253 38,531,650
Total Advance to others 141,558,851 -26,380,359 2,025,237 -32,483,529 -9,822,588 -646,526 137,677,338 -60,820,129 151,108,293 142,562,102
Note Inventories
11
1 Vehicles 17,668,329 0 0 17,668,329
2 Closing Inventory -Body 0 0 0 0 0
3 Closing Inventory -Spareparts 117,284,000 9,523,000 3,532,000 6,437,000 2,774,000 751,000 0 10,040,591 150,341,591 132,048,000
4 Closing Inventory -Spareparts (WIP) 3,944,000 1,115,000 167,000 13,000 377,000 90,000 0 0 5,706,000 1,533,000
5 Closing Inventory -Prolife 742,228 0 0 0 0 0 0 742,228 5,826,026
6 Accessories PL Haulwel 62,045 0 0 0 62,045 62,045
7 Oil & lubricants 8,238,000 350,000 199,000 204,000 196,000 168,000 0 0 9,355,000 6,916,000
8 Body Building Material 8,666,254 8,666,254 24,338,694
9 Body Building Material- Work in Progress 23,899,222 23,899,222 21,534,047
10 Old Vehicles 5,165,000 0 0 0 5,165,000 26,738,100
153,103,602 10,988,000 3,898,000 6,654,000 3,347,000 1,009,000 0 42,606,067 221,605,669 218,995,912
Note Trade receivables

12
More than 6 months
1 A0401 Sundry debotrs Sales 52,442,306 763,956 -224,725 90,517 -41,850 1,515,262 54,545,466 189,919,034
2 A0402 Sundry Debtors Sales (Upto March 2019) 6,065,508 6,065,508 7,539,076
3 A0451 Sundry debotrs Service 27,612,994 15,136,956 1,598,143 6,167,714 659,415 344,076 19,951 51,539,249 51,406,189
4 A0452 Sundry Debtors Service (Up to March 2019) 26,113,215 -10,000 74,047 26,177,262 26,314,358
5 A0411 Sundry debtors Old Vehicles 1,748,997 1,748,997 4,513,000
6 A0500 Sundry debotors common -10,246,162 -562,111 -10,808,273 -12,410,380
7 A9722 Jaika Vehicle Tarde pvt ltd, Raipur 1,628,136 1,628,136 0

8 A0454 Interest/Commission/Incentive receivable from TML upto 2019 2,226,875 2,226,875
Advance from customer transfer from sundry debtors - sales 135,601,019 135,601,019 50,576,252
Advance from customer transfer from sundry debtors - Service 0
Advance from customer transfer from sundry debtors - old vehicle 0
Tata Motors Net balance tr. To tata motors a/c 0 -101,600,207
Sundry debtors less than 6 month - sales -252,257,139 -252,257,139 -181,154,606
Sundry debtors less than 6 month - service 0 0
Sundry debtors less than 6 month - old vehicles 0 0
Tata Motors credit bal. tr into debtors 0 0
Tata Motors advance to supplier tr into debtors 0 0
9 A0700 Bank suspense entry -885,287 -1,001,977 -4,494 -9,993 -1,901,751 -1,727,013
10 A0603 Punjab national bank Jagdalpur 0 0
-9,949,537 14,326,823 1,447,465 6,253,737 649,422 344,076 -41,850 1,535,213 14,565,349 33,375,703
Less than 6 months
1 Sundry debotrs Sales 252,257,139 0 0 0 0 0 0 252,257,139 188,643,032
2 Sundry debotrs Service 0 0 0 0 0 0 0 0 0
3 Sundry debtors Old Vehicles 0 0 0
4 A9999 Opening Balance Transferred 0 0
Tata Motors customer a/c 0 101,600,207
Advance from customer (CU00001) 0 -36,169,373
A0159 Diesel coupon (India ki Doosri Diwali - TML) 0
252,257,139 0 0 0 0 0 0 0 252,257,139 254,073,866
Total Trade Receivables 242,307,602 14,326,823 1,447,465 6,253,737 649,422 344,076 -41,850 1,535,213 266,822,488 287,449,569
Note Cash and cash equivalents

13
1 Cash in Hand
1 A0501 Cash in Hand 38,599,720 201,522 5,531 62,053 1,824,277 46,085 40,739,187 41,347,214
2 A0506 Cash In Hand Bhanupratap 0 0
3 A0507 Cash in Hand Abhanpur 4,691 4,691 0
4 A0508 Cash in Hand Balod 0 0
5 A0509 Cash in Hand Kanker 0
6 A0510 Cash in Hand Mahasamund 58,999 58,999 19,765
7 A0511 Cash in Hand Bemetra 131,358 131,358 145,800
8 A0512 Cash in Hand Bhilai 305 305 5,160
9 A0513 Cash in Hand Gariyaband 0
10 A0514 Cash in Hand Durg 0 2,480
11 A0515 Cash in Hand Dhamdha 75,000 75,000 0
12 A0516 Cash in Hand Purur 0 0
13 A0517 Cash in Hand Bhatgaon 0
14 A0518 Cash in Hand Navagarh 9,058 9,058 9,058
2 1 A0585 Imprest With Director 17,612,345 -248,140 17,364,204.77 17,459,705
38,879,131 201,522 5,531 62,053 1,824,277 0 46,085 0 58,382,803 58,989,181
3 Balance With Bank
1 A0611 Punjab national bank Sitabuildi Nagpur 0499002100037061 -285,126 -285,126 -231,695
2 A0652 UCO BANK NAGPUR 02960210001462 118,634,326 118,634,326 86,434,620
3 A0601 Punjab national bank Katora talab Raipur 710,176 13,819 73,250 797,245 271,073
4 L0101 Punjab National Bank, Raipur 0 0
5 A0609 IndusInd Bank Limited Current Account 0 0
6 A0610 HDFC Bank Current a/c 238,673 238,673 267,712
7 A0626 State bank of India TATIBANDH (A/C. 779769) Raipur 1,611,169 1,611,169 963,469
8 A0632 State bank of India bank Bhilai 3,022 3,022 27
9 A0630 State bank of India bank Anjora 254,125 254,125 49,246
10 A0651 Dena bank Anjora 45,042 45,042 45,131
11 A0631 State bank of India bank Balodabazar 46,041 46,041 20,650
12 A0604 Punjab national bank Saraipali 25,000 25,000 25,000
13 A0629 State bank of India bank Saraipali 0
14 A0602 Punjab national bank Tatibandh Raipur 0 0
2,563,040 299,167 46,041 13,819 98,250 0 118,349,200 0 121,369,517 87,845,232
4 Fixed Deposit with Bank
1 A0675 Fixed Deposit with PNB 598,351 598,351 3,624,546
2 A0727 Accrued Interest 86,073 86,073 133,790
684,424 0 0 0 0 0 0 0 684,424 3,758,336
59,738,940 500,689 51,572 75,872 1,922,527 0 118,147,144 0 180,436,744 150,592,749
Note Short-term loans and advances

14
1 Advance to Suppliers
1 Sundry creditors old vehicles 0
2 Sundry creditors 113,254,440 0 0 0 0 0 0 113,254,440 52,186,224
3 A0453 Provision for discount & other receivable from TML 0 0
Provision for discount & other receivable from TML 2020-21 313,951,644 313,951,644 194,939,016
Advance for land transfer from ad. To supplier to long term loans & advances -37,982,253 -37,982,253 -38,531,650
Tata Motors Net credit note relating to FY 19-20 0 0
Sundry creditors 0 0 -21,394,254
Tata Motors customer a/c 0 0 -101,600,207
389,223,831 0 0 0 0 0 0 0 389,223,831 85,599,129
2 Advances to Staff
1 A0701 Loan to staff 2,893,639 63,388 259,425 31,101 24,645 5,850 139,270 3,417,318 3,767,341
2 A0706 Advance to staff 1,528,341 -73,962 -154,161 -286,226 -34,555 -14,337 50,444 1,015,544 1,190,714
3 A0711 Imprest to staff 2,186,267 144,225 70,621 106,445 31,541 -8,769 12,588 2,542,918 2,943,974
4 A0712 Staff Recoverable A/c(Left staff) 694,816 2,145 -4,592 28,143 -5,000 5,110 720,622 720,622
7,303,062 135,796 171,293 -120,537 16,631 -17,255 0 207,412 7,696,402 8,622,651
4 Advance Income tax
1 A1001 Advance Tax -10,402,752 67,814,927 57,412,174.57 67,814,927
2 A0725 Income Tax deducted at Source on Income 8,556,359 47,912 23,946 2,807 50,553 12,440 5,139 8,699,156 6,643,035
3 A0724 Tax collected at Source deducted (Below 50 lacs) 0 0
4 A0723 Tax collected at Source deducted (ABOV 50LACS) 1,559,921 3,851 1,470 737 1,067 2,140 1,569,186
-286,473 51,763 25,416 3,544 51,620 12,440 67,814,927 7,279 67,680,516 74,457,962
5 Income Tax refund 0 0
Total Note 14 537,799,271 -26,192,800 2,221,946 -32,600,522 -9,754,337 -651,342 205,492,264 -60,605,438 615,709,042 311,241,845
1 A0251 Deferred Tax 0 7,997,995 7,997,995 9,997,885

Arising out of timing difference in depreciable assets 0 0 0 0 0 0 0 0 -1,475,655 -1,999,890
0 0 0 0 0 0 7,997,995 0 6,522,340 7,997,995
Note Other Current Assets

15
Prepaid Expenses
A1010 Prepaid Expenses 1,598,876 13,726 1,612,602 2,491,984
1,598,876 0 0 0 0 0 13,726 0 1,612,602 2,491,984
Note Non-current assets
8
Capital work in progress
1 A0099 Capital work in progress 65,457,579 1,043,866 66,501,444.82 56,307,241
Intangibal Asset
1 A0100 Goodwill 600,000 600,000 600,000
2 A0098 Intangibal Asset 1,881,261 1,881,261 1,881,261
Fixed Assets
1 A0001 Land 40,474,262 40,474,262 40,474,262
2 A0011 Building 302,594,340 302,594,340 302,594,340
3 A0085 Building (Leased) 28,257,928 28,257,928 28,257,928
4 A0061 Furniture & Fixture 10,338,619 10,338,619 8,942,856
5 A0086 Furniture & Fixture (Leased) 395,464 395,464 395,464
6 A0021 COMMERCIAL VEHICLES 9,171,627 9,171,627 9,261,946
7 A0022 Non commercial vehicles 13,602,626 13,602,626 7,824,509
8 A0024 Cycle 1,406 1,406 1,406
9 A0025 Audio system 6,177 6,177 6,177
10 A0031 Machinary 14,939,503 12,680 7,119 14,959,301 14,952,183
11 A0041 Equipments -Non electricals 686,675 686,675 0
12 A0042 Equipments - electricals 6,164,958 6,164,958 6,033,228
13 A0051 Tools 0 0
14 A0062 Television 0 0
15 A0071 Electric Installation 4,807,933 26,872 4,834,805 4,713,771
16 A0075 Air Conditioner 0 0
17 A0091 Mobile 0 0
18 A0087 Plant & Machinary (Leased) 2,731,189 2,731,189 2,731,189
19 A0081 Computer 2,860,041 5,601 16,218 2,881,860 2,793,297
20 A0088 Computer (Leased) 68,184 68,184 68,184
21 A0082 Laptop 0 0
22 A0083 Software 0 0
23 A0084 Printers 0 0
A9000 Sale of Fixed assets 0

Depreciation -34,163,947
502,558,510 18,281 0 0 23,336 0 1,670,738 1,881,261 471,988,179 487,839,241
TOTAL ASSETS (Note 9 to Note 15) 1,408,260,084 -359,007 7,619,554 -19,603,340 -3,812,052 701,735 453,683,131 -14,257,097 1,796,593,405 1,495,082,529
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 196,790,344.79 0.00
Tata Motors Ltd.

Debit Credit
Balance clubing from Sundry Creditors 68,324,599
Balance clubing from Sundry Debtors 71,403,387
A0453 Provision for discount & other receivable from TML
Op. bal. impect of Provision for discount & other receivable from TML
139,727,986 0
Annexure belongs to Profit & Loss a/c for the period 01/04/2020 to 31/03/2021
Raipur Anjora Balodabazar Jagdalpur Saraipali Bhilai Nagpur Body building Total As on
31/03/2020
Note Revenue from operations
16
1 Sale of Product
1 New Vehicle Sales
I0001 Vehicle sale (IGST) 9,629,395 9,629,395 186,032,992
I0026 Vehicle sale (SGST) 1,760,085,560 1,760,085,560 4,154,835,169
TOTAL 1,769,714,955 0 0 0 0 0 0 0 1,769,714,955 4,340,868,161
2 Sparepart sale
I0101 Sparepart sale (SGST) -Workshop 53,866,454 17,796,378 6,741,143 4,975,159 2,628,974 919,624 86,927,732 140,706,639
I0103 Sparepart sale (SGST) -Warranty 13,491,192 4,668,781 2,038,877 1,363,078 1,229,771 94,390 22,886,089 37,423,136
I0105 Sparepart sale (SGST) -AMC 719,748 118,598 22,885 313,745 1,174,977 3,762,230
I0107 Sparepart sale (SGST) -Counter 5,301,690 952,140 576,603 595,787 114,092 115 7,540,426 18,293,073
I0109 Sparepart sale (SGST) -Body Building 1,513,393 1,513,393 321,616
I0151 Sparepart sale (IGST) -Workshop 2,611,822 1,204,812 554,618 65,336 1,464,562 5,901,149 8,751,389
I0157 Sparepart sale (IGST) -Counter 2,474,917 5,583 3,237 2,483,737 6,776,840
I0601 Spare Parts Return Under Insurance claim (IGST) 0 0 0 468,642
78,465,824 24,740,708 9,939,709 6,999,359 5,754,381 1,014,129 0 1,513,393 128,427,503 216,503,565
I0102 Discount on Spare sale (SGST) by Credit Note-Workshop 0 -59,255

I0106 Discount on Spare sale (SGST) by Credit Note-AMC 0 -21
I0108 Discount on Sapre sale (SGST) by Credit Note-Counter 0 -4,482
E0504 Discount on Sparepart Sale (SGST) -49,258 -49,258 -727,428
-49,258 0 0 0 0 0 0 0 -49,258 -791,186
TOTAL Sparepart sale 78,416,567 24,740,708 9,939,709 6,999,359 5,754,381 1,014,129 0 1,513,393 128,378,246 215,712,379
Prolife sale
I0301 Prolife sale (SGST) -Workshop 2,428,640 1,328,619 131,330 201,169 4,089,758 13,606,202
I0303 Prolife sale (SGST) -Warranty 126,273 126,273 6,437,312
I0307 Prolife sale (SGST) -Counter 67,193 82,460 2,892 152,545 20,279,428
I0351 Prolife sale (IGST) -Workshop 334,743 182,849 517,591 194,323
I0353 Prolife sale (IGST) -Warranty 25,135 25,135 81
I0357 Prolife sale (IGST) -Counter 306,500 247,000 12,000 16,000 581,500 2,098,379
I0302 Discount on Prolife sale (SGST) by Credit Note-Workshop 0 -36
3,288,483 1,840,928 143,330 217,169 2,892 0 0 0 5,492,802 42,615,690
TOTAL Sparepart & prolife sale 81,705,050 26,581,636 10,083,039 7,216,528 5,757,273 1,014,129 0 1,513,393 133,871,048 258,328,068
3 Oil and Lub sale

I0201 Oil and Lub sale (SGST) -Workshop 8,909,155 5,195,703 2,382,164 1,368,972 893,628 273,819 19,023,441 26,978,570
I0203 Oil and Lub sale (SGST) -Warranty 0 495
I0205 Oil and Lub sale (SGST) -AMC 278,795 60,529 8,179 133,360 480,864 2,322,108
I0207 Oil and Lub sale (SGST) -Counter 70,224 0 67,115 11,668 585 149,592 428,211
I0257 Oil and Lub sale (IGST) -Counter 16,358 16,358 1,012
I0251 Oil and Lub sale (IGST) -Workshop 603,761 315,077 123,327 21,449 360,660 1,424,274 715,709
I0202 Discount on Oil sale (SGST) by Credit Note-Workshop 0 -324
9,878,293 5,571,309 2,580,785 1,402,089 1,387,648 274,404 0 0 21,094,528 30,445,780
4 Used Vehicle sale

I0426 Used Vehicle sale (SGST) 12,238,240 12,238,240 69,088,840
I0401 Used Vehicle sale (IGST) 475,000 475,000 924,237
I0428 USED VEHICLE DALA SALE (SGST) 43,000 43,000 85,000
12,756,240 0 0 0 0 0 0 0 12,756,240 70,098,077
Total Sale of Product 1,874,054,538 32,152,944 12,663,824 8,618,617 7,144,921 1,288,533 0 1,513,393 1,937,436,772 4,699,740,086
2 Sale of Service
1 Labour Income
I1001 Labour Income (SGST) -Workshop 22,164,632 8,797,847 3,449,501 1,821,019 885,264 459,414 37,577,677 46,153,170
I1003 Labour Income (SGST) -Warranty 7,435,244 5,692,138 599,017 562,706 346,069 29,915 14,665,089 28,609,833
I1005 Labour Income (SGST) -AMC 296,281 2,409 943 87,610 387,242 381,112
I1009 Labour Income (SGST) -FSB 5,188,953 147,120 586,474 210,649 327,983 65,750 6,526,928 14,870,452
I1051 Labour Income (IGST) -Workshop 1,435,589 732,195 328,742 106,476 603,679 3,206,681 2,968,259
2 I1002 Discount on Labour Income (SGST) by Credit Note-Workshop 0 -1,026
36,520,698 15,371,709 4,964,677 2,700,850 2,250,604 555,080 0 0 62,363,617 92,981,800
3 Othe Operative Revenue

1 Other Receipts
I8904 Service Claim (TML) 0 374,179
I8810 Misc. Income 1,261,181 2,300 4,200 300 9 1,267,990 2,741,746
I8811 HIGH SECURITY NUMBER PLATE INCOME 100,588 100,588 189,912
I8911 Scrap Sale 56,786 56,786 78,007
1,418,555 2,300 0 4,200 300 9 0 0 1,425,364 3,383,844
Net Discount on Vehicle reimbursed by TML

Discount on Vehicle purchases reimbursed by TML
I8913 Subvention & delfund (tml) 15,150,977 15,150,977 35,549,807
I8903 Incentive - Sales Scheme (TML) 8,644,989 8,644,989 57,079,319
Total 23,795,966 0 0 0 0 0 0 0 23,795,966 92,629,126
Discount on Vehicle sales

E8001 Discount on Sale ( TML Scheme reimbursement) -6,332,565 -6,332,565 -34,936,585
E8002 Subvention on Sale ( TML Scheme reimbursement) -7,560,274 -7,560,274 -40,545,229
E8003 REFFERAL SCHEME FROM TML -42,000 -42,000
Total -13,934,839 0 0 0 0 0 0 0 -13,934,839 -75,481,814
Net Discount on Vehicle reimbursed by TML 9,861,127 0 0 0 0 0 0 0 9,861,127 17,147,312

11,279,682 2,300 0 4,200 300 9 0 0 11,286,491 20,531,156
2 Bodybuilding Receipts
I0501 Trailer(Truck) sale (IGST) 18% 0 3,194,918
I0506 Tipper (Truck) sale (IGST) 28% 0 13,350,115
I0531 Tipper(Truck) sale (SGST) 28% 0 24,012,836
I0526 Trailer (Truck) sale (SGST) 18% 7,621,612 7,621,612 19,154,309
0 0 0 0 0 0 0 7,621,612 7,621,612 59,712,178
3 Jobwork receipts
I0599 Body repairing income SGST18% 2,175,792 2,175,792 2,177,856
0 0 0 0 0 0 0 2,175,792 2,175,792 2,177,856
4 Sundry credit balances written back

I9999 Sundry credit balances Written Back 622,835 16 72,284 695,134 1,499,333
622,835 0 0 0 0 16 0 72,284 695,134 1,499,333
5 Logistic and Handling charges

I1200 Handling & Logistics Charges 3,920,318 3,920,318 13,878,926
3,920,318 0 0 0 0 0 0 0 3,920,318 13,878,926
6 Incentive ,Infringment Commission Received

I1105 Commission Income (SGST) -Insurance 536,139 536,139 2,030,408
I1151 Commission Income (IGST) -Finance Sourcing 126,350 126,350 314,007
I1165 Commission on Direct Vehicle Sale 712,845 712,845 1,781,898
I1153 Commission Income (IGST) -Recovery 35,097 35,097
I1159 Commission Income (IGST) - Direct Sale scheme 0
I8906 Management Charges (TML Recon) 0 567,270
I8914 CPSC Payout Income (TML) 1,185,000 1,185,000 13,669,660
I8905 Freight Charges Receivable - Prolife 0 940,853
I8915 Freight Charges Reimbursement (TML) 15,336 15,336 362,946
2,610,766 0 0 0 0 0 0 0 2,610,766 0 19,667,041.63
7 Hire purchase remuneration

I1101 Commission Income (SGST) -Finance Sourcing 923,846 923,846 4,265,893
I1103 Commission Income (SGST) -Recovery 1,656,104 1,656,104 4,647,170
2,579,950 0 0 0 0 0 0 0 2,579,950 8,913,063
Total Sale of Service 57,534,248 15,374,009 4,964,677 2,705,050 2,250,904 555,105 0 9,869,688 93,253,680 219,361,353
Total Note 16 1,931,588,786 47,526,953 17,628,502 11,323,667 9,395,826 1,843,638 0 11,383,081 2,030,690,452 4,919,101,440
Note
17 Other Income
1 Interest
I9902 Interest on Staff Loan 0 110,039
I9903 Interest on Other 179,295 179,295 538,976
I9905 Interest received from bank 73,677 73,677 236,059
I9901 Interest from Loans and Advances 8,578,813 8,578,813 7,573,988
8,831,785 0 0 0 0 0 0 0 8,831,785 8,459,062
2 Rent,Hire and other charges

I8909 Rent Income 5,100,000 5,100,000 3,300,000
5,100,000 0 0 0 0 0 0 0 5,100,000 3,300,000
3 Dividend from IDFC Fund

I8920 Dividend from IDFC fund 3,546 3,546 1,634,908
3,546 0 0 0 0 0 0 0 3,546 1,634,908
4 Profit from sale of fixed assets

I8918 Profit on sale of fixed assets 1,813,795 1,813,795 251,071
1,813,795 0 0 0 0 0 0 0 1,813,795 251,071
5 Share of Profit from firm

I8917 Share of profit from firm 187,787 187,787 184,866
0 0 0 0 0 0 187,787 0 187,787 184,866
6 Margin on new vehicle sale from chanel partner

I0031 MARGIN ON NEW VEHICLE SALE (MANAGALAM & KRISHNA) 14,508,621 14,508,621 0
7 Manpower supply charges

I1120 Manpower supply charges 13,000,000 13,000,000 0
Total Note 17 43,257,747 0 0 0 0 0 187,787 0 43,445,534 13,829,907
TOTAL REVEINUE (Note 16+17) 1,974,846,534 47,526,953 17,628,502 11,323,667 9,395,826 1,843,638 187,787 11,383,081 2,074,135,986 4,932,931,347
Note 1 Purchases of product
18
1 New Vehicle Purchases
E0001 Vehicle Purchase (IGST) 1,835,070,773 1,835,070,773 3,032,407,212
E0026 Vehicle Purchase (SGST) 59,937,598 59,937,598 31,476,767
I9904 TML Sales Support (Without GST) -8,525,453 -8,525,453 -14,847,297
Add:- Vehicles in transit 0 0 0
Less:- Provision for discount & other receivable from TML 2020-21 -294,370,000 -294,370,000 -130,539,828
Less:- Tata Motors Net credit note relating to FY 19-20 0 0 0
1,592,112,918 0 0 0 0 0 0 0 1,592,112,918 2,918,496,854
Bus Body Purchases
E0601 Bus Body Pur. (IGST) 681,308 681,308 1,242,606
E0626 Trailer(Truck) Body Pur. (IGST) 3,182,419 3,182,419 0
E0651 Bus Body Pur. (SGST) 0 1,867,574
3,863,727 0 0 0 0 0 0 0 3,863,727 3,110,180
1,595,976,645 0 0 0 0 0 0 0 1,595,976,645 2,921,607,034
2 Sparepart & Prolife Purchase

E0111 Sparepart Purchase (SGST) -From Others 33,017,125 1,190 173,935 134,463 3,802 33,330,515 29,112,556
E0151 Sparepart Purchase (IGST) -From TML 45,631,293 4,222,154 1,308,168 784,203 1,902,776 53,848,594 158,346,557
E0161 Sparepart Purchase (IGST) -From Others 3,153,748 151,082 3,304,830 5,040,080
E0526 Spare Parts Purchases from others (URD) 14,800 64,297 22,060 100 101,257 34,919
E0553 Spare part Pur. for manufacturing (IGST) 0 190,379
E0112 Discount on Spare Purchase (SGST) by Credit Note-From Others -16,888 -16,888 -65,963
E0101 Sparepart Purchase (SGST) -From TML 0 526
Total 81,800,077 4,223,344 1,546,400 1,091,808 1,906,578 0 0 100 90,568,308 192,659,055
Less:- Discount on Spareparts purchases reimbursed by TML
I8902 Incentive - Spare (TML) -516,963 -516,963 -1,525,266
Net Spareparts Purchases 81,283,114 4,223,344 1,546,400 1,091,808 1,906,578 0 0 100 90,051,345 191,133,789
Prolife Purchase
E0351 Prolife Purchase (IGST) -From TML 3,734,529 538,619 -112,767 4,160,380 39,025,711
E0311 Prolife Purchase (SGST) -From Others 782,881 782,881 945,443
E0316 Prolife Purchase (urd) From Others 243,500 96,000 8,000 347,500 985,500
E0361 Prolife Purchase (IGST) -From Others 0 215,308
Total 4,760,910 634,619 -104,767 0 0 0 0 0 5,290,762 41,171,962
Less:- Discount on Recon purchases reimbursed by TML
I8901 Incentive - Recon (TML) -75,012 -11,450 -86,462 -604,015
Net Prolife Purchases 4,685,898 623,169 -104,767 0 0 0 0 0 5,204,300 40,567,947
Spareparts & Prolife purchases 85,969,013 4,846,513 1,441,633 1,091,808 1,906,578 0 0 100 95,255,645 231,701,737
3 Oil and Lub Purchase

E0211 Oil and Lub Purchase (SGST) -From Others 0 33,031
E0251 Oil and Lub Purchase (IGST) -From TML 17,066,591 17,066,591 23,336,626
17,066,591 0 0 0 0 0 0 0 17,066,591 23,369,657
4 Body Building Material Purchases

E0501 Steel Pur. (SGST) 2,667,286 2,667,286 9,688,022
E0503 Spare part Pur. for manufacturing (SGST) 2,563,654 2,563,654 16,824,519
E0505 Tyre Pur. (SGST) 1,050,734 1,050,734 974,977
E0511 Steelcabin Pur. (SGST) 0 3,150,864
E0513 Hydrulic Oil Pur. (SGST) 75,658 75,658 421,718
E0517 Axal Kit Pur. (SGST) 100,303 100,303 0
E0567 Axal Kit Pur. (IGST) 60,000 60,000
E0565 Hydrulic Jack Pur. (IGST) 91,500 91,500 668,000
E0521 Landing Grear Pur. (SGST) 0 956,097
E0802 Paint purchase 252,040 252,040
0 0 0 0 0 0 0 6,861,175 6,861,175 32,684,197
5 Used Vehicle Purchases

E0401 Used Vehicles Pur. (SGST) -From Financer 0
E0461 Used Vehicles Pur. (IGST) -From Others 14,000 14,000 7,821,610
E0411 Used Vehicles Pur. (SGST) -From Others 1,240,000 1,240,000 62,812,970
1,254,000 0 0 0 0 0 0 0 1,254,000 70,634,580
Total Purchase of Product 1,700,266,248 4,846,513 1,441,633 1,091,808 1,906,578 0 0 6,861,275 1,716,414,055 3,279,997,204
2 Direct Expenses
1 Transportation expenses
E2006 Vehicle Transportation diesal Expenses ( Sale) 1,596,133 250,649 9,121 51,562 3,521 1,910,985 5,503,763
E2007 Vehicle Transportation contractor payment ( Sale) 31,500 31,500 858,683
E2008 Vehicle Transportation Tol Tax Expenses ( Sale) 160,606 1,305 515 390 162,816 392,349
E2009 Vehicle Transportation Other Expenses ( Sale) 43,610 1,595 372,072 417,277 99,752
E2010 Vehicle Transportation Driver Expenses ( Sale) 1,894,210 500 500 1,895,210 5,336,498
E2001 Vehicle Trans diesal Expenses ( Stock Transfer to Branch) 721,703 30,375 1,008 10,550 1,000 764,637 2,963,792
4,447,762 282,329 10,629 62,112 7,131 0 0 372,462 5,182,425 15,154,837
E2011 Spareparts Trans diesal Expenses ( Stock Transfer to Branch) 0 8,682
E2012 Spareparts Transportation contractor paid ( STM to Branch) 117,047 4,350 121,397 680,427
E2013 Spareparts Transportation Freight Charges ( Stock Transfer ) 2,860 21,610 300 24,770 31,670
E2016 Spareparts Transportation diesal Expenses ( Sale) 1,629 1,629 136,795
E2076 Vehicle stock Repairing Sparepart Expenses 0 24,209
119,907 0 21,610 1,629 4,650 0 0 0 147,796 881,783
E2021 Prolife Trans diesal Expenses ( Stock Transfer to Branch) 0 200
E2027 Prolife Transportation contractor payment ( Sale) 0 211,220
E2026 Prolife Transportation diesal Expenses ( Sale) 0 3,400
0 0 0 0 0 0 0 0 0 214,820
4,567,669 282,329 32,239 63,741 11,781 0 0 372,462 5,330,221 16,251,440
2 Freight & Cartage

E2014 FREIGHT CHARGES (OTHER) 164,457 6,065 98,008 1,200 83,380 353,110 1,584,790
E2003 Loding and Unloding Expenses 0 20,815
164,457 0 6,065 98,008 1,200 0 0 83,380 353,110 1,605,605
3 PDI Expenses
E2082 PDI Expenses :- OutsideJobwork and labour Expenses 9,540 9,540 17,090.00
E2083 PDI Expenses:- Vehicle Washing 26,850 26,850 434,621.00
E0471 Used Vehicle Refurbrishment 149,096 149,096 2,638,097.63
185,486 0 0 0 0 0 0 0 185,486 3,089,808.63
4 Vehicle registration Expenses

E2053 RTO expenses (Payment to contractor) 2,524,365 2,524,365 7,290,671
E6031 RTO Tax for Own used Vehicles 119,117 119,117 176,001
E2052 Vehicle registration tax not recovered from Customers 172,795 172,795 528,809
E2055 High Security Registration Plate 549,201 549,201 1,493,093
E2051 Trade Tax on Vehicle sale 2,500 2,500 0
3,367,978 0 0 0 0 0 0 0 3,367,978 9,488,574
Total Direct Expenses 8,285,590 282,329 38,304 161,749 12,981 0 0 455,842 9,236,795 30,435,427
Total Note 18 1,708,551,838 5,128,842 1,479,937 1,253,557 1,919,559 0 0 7,317,117 1,725,650,850 3,310,432,631
Note 1 Change in Inventory
19
Opening Stock:-
A0301 Opening Inventory -New vehicles 0 0 1,117,642,034
A0302 Opening Inventory -Used vehicles 26,738,100 26,738,100 33,768,200
A0303 Opening Inventory -Spareparts (with WIP) 107,283,000 11,769,000 3,471,000 6,773,000 3,430,000 855,000 11,694,711 145,275,711 127,512,237
A0304 Opening Inventory -Accessories 62,045 62,045 62,045
A0305 Opening Inventory -Oil & lubricants 5,804,000 349,000 252,000 102,000 205,000 204,000 6,916,000 4,950,111
A0306 Opening Inventory -Prolife 4,451,213 819,719 392,754 162,340 5,826,026 3,871,263
A0308 Opening Inventory -Paint 83,896
A0307 Opening Inventory -Steel 12,560,088 12,560,088 14,559,261
A0326 Opening Inventory -WIP 21,534,047 21,534,047 24,687,357
144,338,358 12,937,719 4,115,754 7,037,340 3,635,000 1,059,000 0 45,872,741 218,995,912 1,327,052,508
Closing Stock :-
Closing Inventory -New vehicles 17,668,329 17,668,329 0
Closing Inventory -New vehicles (In transit) 0
Closing Inventory -Body 0 0
Closing Inventory -Used vehicles 5,165,000 5,165,000 26,738,100
Closing Inventory -Spareparts 117,284,000 9,523,000 3,532,000 6,437,000 2,774,000 751,000 10,040,591 150,341,591 143,742,711
Closing Inventory -Spareparts (WIP) 3,944,000 1,115,000 167,000 13,000 377,000 90,000 5,706,000 1,533,000
Closing Inventory -Accessories 62,045 62,045 62,045
Closing Inventory -Oil & lubricants 8,238,000 350,000 199,000 204,000 196,000 168,000 9,355,000 6,916,000
Closing Inventory -Prolife 742,228 742,228 5,826,026
Closing Inventory -WIP 23,899,222 23,899,222 21,534,047
Closing Inventory -Paint 31,456 31,456 83,895
Closing Inventory -Steel 8,634,798 8,634,798 12,560,088
153,103,602 10,988,000 3,898,000 6,654,000 3,347,000 1,009,000 0 42,606,067 221,605,669 218,995,912
(Increase) /Decrease in Stock -8,765,244 1,949,719 217,754 383,340 288,000 50,000 0 3,266,674 -2,609,757 1,108,056,596
Total Note 19 -8,765,244 1,949,719 217,754 383,340 288,000 50,000 0 3,266,674 -2,609,757 1,108,056,596
Note 1 Employee Cost

20
1 E3001 Salary 14,274,310 3,271,494 970,615 764,548 331,224 233,878 1,570,003 21,416,071 63,511,134
2 E3013 Gratuity Paid to Employee 99,203 99,203 1,701,934
3 E3014 EX-GRATIA PAYMENT TO EMP 0 1,133,501
4 E3005 Over Time Allowance 94,541 94,541 208,908
5 E3020 REMUNERATION TO OTHERS 2,676,473 1,634,111 217,124 503,172 254,126 59,231 101,578 5,445,815
6 E3002 House Rent Allowances 5,742,222 1,308,630 388,253 305,824 132,488 93,552 628,016 8,598,985 25,441,732
7 E3003 Conveyance Allowances 8,532,067 1,959,150 580,826 458,692 198,939 140,329 941,973 12,811,977 37,569,039
8 E3007 Washing Allowance 0
9 E3056 Covid 19 sustainable Advance 23,283,714 6,194,166 1,746,797 1,777,127 910,182 324,145 2,290,211 36,526,342
REMUNERATION TO OTHERS - tr to office exp. -1,163,979 -126,402 -101,348 -122,272 0 0 0 -1,514,001
REMUNERATION TO OTHERS - tr to workshop exp. -1,512,494 -1,507,709 -115,776 -380,900 -254,126 -59,231 -101,578 -3,931,814
52,026,057 12,733,440 3,686,491 3,306,191 1,572,833 791,904 0 5,430,203 79,547,119 129,566,248
2 Bonus
1 E3012 Bonus to staff 0 2,337,039
3 Incentive to Staff
1 E3022 Incentive to Staff (WORKSHOP) 43,214 47,000 3,000 10,000 103,214 482,400
2 E3021 Incentive to Staff 196,608 26,214 7,000 9,100 0 238,922 0
3 E8012 Staff Incentive (TML Reimbursement) 3,558,925 466,725 64,000 106,500 7,100 4,203,250 18,056,130
4 I8907 Incentive - DSE DSM (TML) -3,790,950 -3,790,950 -18,373,450
7,797 539,939 71,000 115,600 7,100 3,000 0 10,000 754,436 165,080
4 Contribution to P.F.and Other Funds
1 E3041 Management contribution to Providend Fund 7,080,365 7,080,365 8,409,105
7,080,365 0 0 0 0 0 0 0 7,080,365 8,409,105
5 Contribution to ESIC
1 E3051 Management contribution to ESIC 2,480,605 0 2,480,605 3,636,701
2,480,605 0 0 0 0 0 0 0 2,480,605 3,636,701
6 Staff welfare expenses

1 E3031 Staff walfare 4,487,993 20,433 21,234 13,064 2,907 24,302 4,569,933 10,478,160
2 E6910 Employee traning Expenses 16,186 24,237 37,288 77,712 977,261
4,504,179 44,670 37,288 21,234 13,064 0 2,907 24,302 4,647,645 11,455,421
Total Employee Cost & Note 20 66,099,003 13,318,049 3,794,779 3,443,025 1,592,997 794,904 2,907 5,464,505 94,510,169 155,569,594
Note Finance Cost

21
1 Interest Expenses
1 E4001 Interest on Cash credit Limit 25,650,335 25,650,335 26,105,564
2 E4002 Interest on vehicle Inventory funding 69,925,624 69,925,624 121,670,694
3 E4003 Interest on sparepart inventory Funding 472,131 472,131 1,037,473
4 E4006 Interest to others 5,133,964 5,133,964 49,168
5 E4009 Interest on term loan 1,945,399 1,945,399 0
6 E4051 Interest on Term laon for Building 21,452,611 21,452,611 11,057,907
124,580,065 0 0 0 0 0 0 0 124,580,065 159,920,806
2 Interest on vehicle term loan

1 E4061 Interest on Term laon for Vehicles 1,030,452 1,030,452 1,059,930
1,030,452 0 0 0 0 0 0 0 1,030,452 1,059,930
3 Bank charges
1 E4011 Bank commission and Chg 667,762 60,027 22,863 1,220 294 752,165 2,771,374
2 E4012 Bank Processing Fees 2,541,900 2,541,900 398,760
3 E4017 Finance Facility Legal Stamp duty 100,000 100,000 0
3,309,662 60,027 22,863 0 1,220 0 294 0 3,394,065 3,170,134
Total Finance Cost & Note 21 128,920,178 60,027 22,863 0 1,220 0 294 0 129,004,582 164,150,869
Note Other Expenses

22
1 Rent & Hire charges
1 E6011 Rent Expenses for Premises 6,600,287 3,500 150,000 370 6,000 6,760,157 11,190,576
6,600,287 3,500 150,000 370 0 0 6,000 0 6,760,157 11,190,576
2 Insurance Expenses
1 E6023 Insurance Expenses for Own used Vehicles 705,629 705,629 1,360,490
2 E6024 Insurance Expenses for Others 357,307 357,307 57,779
3 E6021 Insurance Expenses for Vehicle in stock 1,013,474 1,013,474 521,633
4 E6022 Insurance Expenses for Premises 318,818 318,818 1,688,252
5 E6025 Transit Insurance on TDV 291,873 291,873 122,939
2,687,101 0 0 0 0 0 0 0 2,687,101 3,751,093
3 Telephone & Mobile Expenses

1 E6505 Telephone Expenses 2,137,423 46,653 15,000 83,486 22,500 35,605 35,858 55,530 2,432,055 3,124,149
2 E6506 Mobile Expenses 97,892 1,093 98,985 147,837
3 E6507 Internet Expenses 25,000 13,726 38,726 1,400
4 I8910 Telephone / Mobile Income -784,513 -784,513 -797,177
1,450,802 71,653 15,000 84,579 22,500 35,605 49,584 55,530 1,785,253 2,476,209
4 Printing & Stationery Expenses

1 E6503 Printing Expenses 581,699 920 600 7,595 590,814 1,511,501
2 E6509 Stationary Expenses 456,984 10,000 1,750 13,726 6,565 200 489,225 921,786
1,038,683 10,000 1,750 14,646 7,165 0 0 7,795 1,080,039 2,433,287
5 Postage & Telegram

1 E6510 Postage & Courier Expenses 64,071 890 5,442 660 71,063 160,982
64,071 0 890 5,442 660 0 0 0 71,063 160,982
6 Electricity
1 E6903 Electricity Exp 6,268,420 411,512 11,950 150,030 98,590 15,024 6,955,526 8,327,329
2 I8912 Electricity Income -2,925,388 -2,925,388 -3,199,222
3,343,032 411,512 11,950 150,030 98,590 0 0 15,024 4,030,138 5,128,107
7 Office Expenses
1 E6504 Office Expenses 2,674,281 376,866 31,426 132,758 17,865 1,500 92,213 5,788 3,332,697 13,037,729
2 E6512 Other Expenses 0 0
3 E6902 Cleaning Expenses for Premises 2,572,885 369,748 143,011 14,268 592,103 207,306 3,899,320 3,093,309
4 E0519 Leaf Spring Pur. (SGST) 0 284
5 E8501 Other Expenditure Debited by TML 0 75,085
6 E4601 HOSPITAL EXPENSES OF DIRECTORS 0 805,108
7 E6908 Membership Fee 497,821 497,821 813,360
8 E6006 School Exp. of Kaustubh Kale 0
9 I8900 Document Charges 0
10 E6006 School Exp. of Kaustubh Kale 0
Transfer from Remuneration to others 1,163,979 126,402 101,348 122,272 0 0 0 1,514,001
6,908,965 873,016 275,785 269,298 609,968 1,500 92,213 213,094 9,243,838 17,824,875
8 Advertisment
1 E6611 Advertisement in Newspares 109,470 109,470 660,891
2 E6612 Advertisement in Others 107,010 107,010 682,643
216,480 0 0 0 0 0 0 0 216,480 1,343,534
9 Security services
1 E6901 Security Services Chg 5,732,045 1,222,197 370,440 435,782 432,180 402,853 8,595,497 12,820,385
5,732,045 1,222,197 370,440 435,782 432,180 0 0 402,853 8,595,497 12,820,385
10 Travelling & Conveyance Expenses

1 E6001 Local conveyance(Field exp) to Staff 1,701,684 480,462 100,615 104,715 92,914 937 9,199 2,490,526 11,587,466.96
2 E6002 Travelling Expenses to Staff 227,648 1,480 274,910 620 74,469 579,127 677,634.87
3 E6003 Travelling Expenses other 0 429,462.00
4 E6004 Travelling Expenses directors 689,278 689,278 3,797,127.11
5 E6005 Foreign Travelling Expenses directors 471,331 471,331 1,073,284.15
6 E6026 Own used vehicle expenses 3,961 80 300 4,341 61,065.01
3,093,901 480,462 102,095 379,625 93,614 937 0 83,968 4,234,602 17,626,040
11 General Repair
1 E5003 Repairs and Maintainace to Equipment 688,145 5,500 1,800 695,445 149,651
2 E5004 Repairs and Maintainace to Furniture 1,251,111 1,650 254,132 1,506,893 892,359
3 E5005 Repairs and Maintainace to Air conditioner 4,950 4,950 153,688
4 E5006 Repairs and Maintainace to Mobiles 1,517 340 1,857 24,698
5 E5026 Repairs and Maintainace to Computer 419,239 2,289 6,500 3,350 3,000 434,377 909,109
6 E5027 Repairs and Maintainace to Printers 110,733 2,200 1,700 114,633 235,548
7 E5028 Repairs and Maintainace to Software 733,588 6,583 6,583 29,900 16,000 792,654 2,475,539
8 E0559 Electrical material Pur. (IGST) 0 1,136,903
8 E0509 Electrical material Pur. (SGST) 17,318 17,318 812,538
3,209,282 15,933 8,872 36,740 5,050 0 276,250 16,000 3,568,127 6,790,033
12 Maintenaqnce to vehicles
1 E5007 Repairs and Maintainace to Commercial Vehicles 280 840 7,639 3,050 11,809 172,011
2 E5008 Repairs and Maintainace to NonCommercial Vehicles 170,399 150 364,919 535,468 710,230
3 E2056 Toll Exp. (Fastage-own veh.) 152,458 890 153,348 67,897
4 E2036 Own Vehicle Fuel Expenses 1,652,118 1,012,608 197,571 195,197 105,660 300,391 80 3,463,624 5,544,345
1,975,255 1,013,598 205,210 195,197 109,600 0 665,310 80 4,164,250 6,494,483
13 Accounts w/off
1 E7000 Sundry debit balances Written off 164,446 61 96 164,603 95,282
2 E6513 Small Balances w/off 0 102
3 E9999 Rounding Difference Written off 6,137 11,400 3 596 -81 9 0 18,065 52,401
170,583 11,400 3 596 -81 70 0 97 182,668 147,784
14 Sales Pramotion
1 E6601 Sales Pramotion exp :-Event Exp 243,545 15,000 5,900 264,445 715,205
2 E6602 Sales Pramotion exp :-Gift Exp 2,638,857 2,638,857 983,523
3 E6603 Sales Pramotion exp :- Vehicle Demo 203,225 9,238 212,463 2,440,744
1 E6515 Charity & Donation 46,000 46,000 36,000
4 E8011 Activity Expeneses ( TML Reimbursement) 538,393 1,090 540 540,023 5,282,844
5 I8908 Incentive - Sales Activity (TML) -3,362,224 -3,362,224 -6,822,637
307,795 10,328 15,540 0 0 0 0 5,900 339,564 2,635,678
15 Commission Expenses
1 E2061 Commission on Vehicle Sale 134,202 134,202 6,912,638
2 E2063 Commission on Wsh Job 229,078 10,000 239,078 269,017
3 E2062 Commission on Sparepart Sale 0 29,380
4 E2064 Commission on Prolife Sale 0 4,000
363,280 0 0 0 0 0 0 10,000 373,280 7,215,035
16 Legal & Professional Fees

1 E6502 Legal Expenses 511,295 49,540 1,162,120 1,722,955 2,586,062
2 E6905 Internal Aduit Fee 0 1,000,000
3 E6907 Stock Audit Fee 77,938 77,938 95,400
4 E6904 Professional Fees 1,507,448 5,000 5,000 5,000 5,000 15,000 1,542,448 251,963
5 E3019 CONSULTANCY FEE 294,371 294,371
6 E6511 Forum Apeal 0 82,911
2,391,052 5,000 5,000 5,000 5,000 0 49,540 1,177,120 3,637,712 4,016,336
17 Municipal Tax
1 E6906 Rate & Taxex 1,884,184 333,570 2,217,754 3,489,452
18 Labour Charges
1 E1011 Labour Chg-Outside (SGST) Service Wsh 0 4,990
2 E1026 Labour Chg-Outside (SGST) BB MFG 0 84,750
3 E1078 Consumable / Chargable Labour:- Workshop (URD) 5,363,213 1,442,743 434,352 46,798 40,000 7,327,107 11,632,493
4 E1079 Consumable / Chargable Labour:- Workshop 566,761 81,211 90,070 1,200 739,242 998,778
5 E1002 Discount on Labour Chg-Outside (SGST) Accidental Wsh 11,720 11,720 96,764
6 E1012 Discount on Labour Chg-Outside (SGST) Service Wsh 1,994 1,994
7 E2077 Vehicle stock Reparing OutsideJobwork and labour Expenses 500 500 16,282
8 E2087 Free Service Expenses :- OutsideJobwork and labour Expenses 1,288,286 1,288,286 0
9 E1061 Labour Chg-Outside (IGST) Service Wsh 0 88,458
10 E1001 Labour Chg-Outside (SGST) Accidental Wsh 900 900 226,469
7,229,981 1,525,354 526,417 0 47,998 0 0 40,000 9,369,749 13,148,984
19 Other workshop Expenses

1 Workshop Expenses
E6508 Workshop Expenses 1,099,018 91,046 172,419 625,809 134,091 38,531 2,160,915 16,672,458
E0100 Goodwill -533,155 309,487 193,646 30,022 0
E1080 Consumable / Chargable Goods Purchase (Workshop) 1,630,154 491,318 28,078 200 2,149,751 1,755,491
2 Warranty Expenses
E2093 Warranty Expenses :- Packing 52,165 17,400 69,565 165,555
E2092 Warranty Expenses :- OutsideJobwork and labour Expenses 16,520 47,286 63,806 272,527
E2094 Warranty Expenses :- Transportation 216,667 89,668 306,335 875,949
E2095 Warranty Expenses :- Tyre -327,778 231,527 20,000 76,251 0
E2091 Warranty Expenses :- Sparepart 0 6,000
E6909 Warranty Rejection by TML -2,080,503 1,123,539 651,435 125,237 166,754 13,538 0
3 Repair & Maint.

E5001 Repairs and Maintainace to Buidling 1,318,213 4,900 300 35,260 12,648 1,371,321 4,105,306
E5002 Repairs and Maintainace to Plant and Machinary 121,197 2,153 2,591 4,940 130,881 84,203
E5009 Repairs and Maintainace to Electricity 1,538,195 10,244 34,346 18,770 9,150 26,332 7,175 1,644,212 2,177,875
0
4 Diesel purchases 0
E0525 Diesel Purchases 725,555 258,964 18,856 10,639 2,198 1,016,212 1,323,748
0
Transfer from Remuneration to others 1,512,494 1,507,709 115,776 380,900 254,126 59,231 0 101,578 3,931,814
0
5,288,742 4,135,803 1,265,140 1,183,629 699,428 83,408 26,332 162,330 12,844,811 27,439,112
20 Gas Refilling
1 E0507 Gas Pur. (SGST) 150,818 150,818 307,350
0 0 0 0 0 0 0 150,818 150,818 307,350
21 Interest paid on TDS & TCS

1 E4004 Interest on TDS 56,903 56,903 102,403
2 E4005 Interest on TCS 108,748 108,748 185,060
165,651 0 0 0 0 0 0 0 165,651 287,463
22 Interest Paid for Late Payment of GST

1 E4008 Interest Paid for Late Payment of GST 2,718,183 2,718,183 48
23 Late filling fees Paid for GST

1 E5101 Late filling fees Paid for GST 4,300 4,300 5,600
24 Audit Fees
1 E6911 Statutory Audit Fees 250,000 250,000 250,000
250,000 0 0 0 0 0 0 0 250,000 250,000
25 Remuniration to director
1 E4602 REMUNERATION TO DIRECTORS 6,824,412 100,000 6,924,412 12,314,412
6,824,412 0 0 0 0 0 100,000 0 6,924,412 12,314,412
26 Charity & Donation
Total Other Expenses & Note 22 63,918,067 9,789,756 2,954,091 3,094,504 2,131,672 121,520 1,265,229 2,340,607 85,661,446 159,296,859
Note Stock Transfer
23
1 E7003 Spareparts Stock transfer Received Jagdalpur 819,071 819,071 889,330
2 E7001 Spareparts Stock transfer Received Raipur 17,157,478 6,912,833 4,591,566 3,047,687 747,035 32,456,599 51,440,293
3 E7004 Spareparts Stock transfer Received Balodabazar 754,722 754,722 1,283,894
4 E7005 Spareparts Stock transfer Received Saraipali 514,739 514,739 448,612
5 E7006 Spareparts Stock transfer Received Bhilai 86,034 86,034 134,286
6 E7007 Spareparts Stock transfer Received Tatibandh bodyunit 718,571 718,571 1,800,565
7 E7002 Spareparts Stock transfer Received Anjora 3,933,358 3,933,358 5,919,166
8 I7002 Spareparts Stock transfer Given Anjora -3,933,358 -3,933,358 -5,919,166
9 I7004 Spareparts Stock transfer Given Balodabazar -754,722 -754,722 -1,283,894
10 I7003 Spareparts Stock transfer Given Jagdalpur -819,071 -819,071 -889,330
11 I7001 Spareparts Stock transfer Given Raipur -32,456,599 -718,571 -33,175,170 -53,240,858
12 I7005 Spareparts Stock transfer Given Saraipali -514,739 -514,739 -448,612
13 I7006 Spareparts Stock transfer Given Bhilai -86,034 -86,034 -134,286
14 E7052 Prolife Stock transfer Received Anjora 217,488 217,488 4,234,226
15 E7053 Prolife Stock transfer Received Jagdalpur 0 178,206
16 E7054 Prolife Stock transfer Received Balodabazar 25,780 25,780
17 E7051 Prolife Stock transfer Received Raipur 2,200,165 656,247 444,664 3,301,077 8,617,459
18 I7051 Prolife Stock transfer Given Raipur -3,301,077 -3,301,077 -8,617,459
19 I7052 Prolife Stock transfer Given Anjora -217,488 -217,488 -4,234,226
20 I7053 Prolife Stock transfer Given Jagdalpur 0 -178,206
21 I7054 Prolife Stock transfer Given Balodabazar -25,780 -25,780
22 E7028 Oil Stock transfer Received Jagdalpur 113,576 113,576
23 E7026 Oil Stock transfer Received Raipur 4,540,760 2,002,980 1,274,827 1,057,584 177,349 9,053,500 12,012,064
24 I7026 Oil Stock transfer Given Raipur -9,053,500 -9,053,500 -12,012,064
25 I7027 Oil Stock transfer Given Anjora 0
26 I7028 Oil Stock transfer Given Jagdalpur -113,576 -113,576
27 I7029 Oil Stock transfer Given Balodabazar 0
28 E7097 Vehicle Body/Tipper Stock transfer Recd Tatibandh bodyunit 0 10,425,000
29 I7075 Vehicle Body/trailer Stock transfer Given Raipur 0 -10,425,000
-37,627,837 19,747,558 8,791,558 5,378,410 3,590,532 838,350 0 -718,571 0 0
TOTAL EXPENDITURE (Note 18 TO 23) 1,921,096,006 49,993,951 17,260,981 13,552,836 9,523,980 1,804,774 1,268,429 17,670,332 2,032,217,290 4,897,506,550
NET PROFIT / LOSS WITHOUT DEPRECIATION 53,750,528 -2,466,998 367,521 -2,229,169 -128,155 38,863 -1,080,643 -6,287,251 41,918,696 35,424,797
E0700 Depreciation 34,163,947 25,260,964
NET PROFIT / LOSS AFTER DEPRECIATION 53,750,528 -2,466,998 367,521 -2,229,169 -128,155 38,863 -1,080,643 -6,287,251 7,754,749 10,163,834
Firm tax
1 E6999 Firm Tax ( Jaika Investment ) 0 38,798.36
0 0 0 0 0 0 0 0 0 38,798.36
Current tax 0 386,948

Deferred tax - Arising out of timing difference in depreciable assets 0 1,999,890
NET PROFIT / LOSS AFTER DEPRECIATION & Firm tax 53,750,528 -2,466,998 367,521 -2,229,169 -128,155 38,863 -1,080,643 -6,287,251 7,754,749 7,738,197
-46,000
Particular
1. INCOME FROM PROFIT/GAIN OF BUSINESS/PROFESSION
Income from Firms/AOP

1. JAIKA INVESTMENTS
(PAN: AAHFJ2102Q
Share (Profit:Loss:Remu.) : 9:9:9
Capital Balance : 0)
Profit - Exempt u/s 10(2A)
Income from Business/Profession

1. JAIKA AUTOMOBILES AND FINANCE PVT. LTD.
Net Profit (Loss)
ADD : Disallowable and / Items Considered seperately
Depreciation (Considered seperately)
Amounts disallowable under section 37(Interest on income tax and TDS)
Amounts disallowable under section 37(Gst late fees )
Amounts disallowable under section 36(va) (employee contibution)
LESS : Allowable and / Items Considered seperately
Depreciation
LESS : Item(s) treated Seperately
Profit on Sale of Fixed Assets
Profit from Jaika Investment
Rental income (Item(s) treated Seperately)
Dividend (item (s) treated seperaltly )
Capital Gain Income
Capital Gain Income (Long Term u/s 112A)
dividend
Gross Total Income
DEDUCTION UNDER CHAPTER VIA
u/s 80G Deduction in respect of donation to certain funds, charitable institutions, etc. (50% qualifying donation
TOTAL INCOME
TAX PAYABLE BEFORE REBATE

SURCHARGE @10 %
EDUCATION CESS @4%
LONG TERM
1. As Per List of Shares/Units Sold (Long Term u/s 112A)
1. As Per List of Shares/Units Sold (Long Term u/s 112A)

TOTAL LONG TERM CAP GAINS @10%
TOTAL LONG TERM CAP GAINS @20%
EDUCATION CESS @4%
Rs. Rs. Rs. Rs. Rs.
187,786.51 0
7,800,749.11
34,163,947.03
165,651.00
34329598.032569
40,027,167.00 -40027167
1,813,795.24
187,786.51
0.00
3,546.00
0
0 -2005127.754711 98,052.38 98052.3843292184
3,546.00
3,546.00
101,598.00
titutions, etc. (50% qualifying donations) -
101598
22351.56
2235.156
24586.716
983.46864
25570
0 0
0
0 0
0 0
0
Total Tax Liabilty 0
Total Tax Liabilty 25570
25570.00
tds 4895800
Refund -4870230.00
4,894,814.20 985.80 jaika insurance tds
POINT NO. 40 ANNEXURE :- " 10"
ACCOUNTING RATIOS
Particular 2020-21 2019-20 Recalculated 2018-2019 2018-2019

(a) Gross profit/Turnover : 139,023,287 200,825,599 185,852,869 336,798,682
X 100 6.92 X 100 4.14 X 100 2.27 X 100
2,009,597,793 4,854,611,920 8,191,055,831 8,191,055,831
(b) Net Profit/Turnover 7,800,749 10,163,834 14,805,757 14,805,757

X 100 0.39 X 100 0.21 X 100 0.18 X 100
2,009,597,793 4,854,611,920 8,191,055,831 8,191,055,831
(c) Stock-in trade/Turnover 221,605,669 218,995,912 1,327,052,508 1,327,052,508

X 100 11.03 X 100 4.51 X 100 16.20 X 100
2,009,597,793 4,854,611,920 8,191,055,831 8,191,055,831
(d) Material consumed/finished

Goods Products N.A. N.A. N.A. N.A.
WORKING OF GROSS PROFIT

Opening Stock 218,995,912 1,327,052,508 785,579,530 785,579,530
Add: Purchases 1,716,414,055 3,279,997,204 8,243,564,956 8,243,564,956
Add: Body building Unit Expenses 6,363,749 12,018,386 16,736,414 16,736,414
Add: Direct Expenses 9,236,795 30,496,492 42,331,422 42,331,422
Add : Interest on inventory funding 70,397,755 122,708,167 150,945,813
Add: Work Shop Expenses 70,771,908 100,509,476 93,097,334 93,097,334
2,092,180,175 4,872,782,234 9,332,255,470 9,181,309,657
Less: Closing Stock 221,605,669 218,995,912 1,327,052,508 1,327,052,508
1,870,574,505 4,653,786,322 8,005,202,962 7,854,257,149
Sales 1,937,436,772 4,699,740,086 8,020,607,891 8,020,607,891

Sale of Services 62,363,617 92,981,800 71,964,388 71,964,388
Body Building Receipts 7,621,612 59,712,178 96,930,221 96,930,221
Job Work Reciepts 2,175,792 2,177,856 1,553,331 1,553,331
Margin from channel partners on new vehi 0 0 0 0
Total Ternover 2,009,597,793 4,854,611,920 8,191,055,831 8,191,055,831
Gross Profit 139,023,287 200,825,599 185,852,869 336,798,682
Actual GP
4.11
2.35
0.18
16.20
Jaika Automobiles and finance pvt. Ltd.
Workshop expenses details
Sr.no. Account head 31/03/2020 31/03/2021

1 Salary-Workshop 66,783,697 53,610,439
2 Bonus 1,376,485 0
3 Ex-gratia to employee-Workshop 351,340 0
4 Gratuity paid to Employee:-Workshop 692,719 0
5 Remunaration to Staff 10,457,780 3,830,236 36,940
6 Incentive to Staff 596,892 0
7 Overtime allowance 166,972 0
8 Stipend 19,519 0
9 CRANE HIRE 811,090 0 443,210
10 DIESEL 1,265,774 1,014,014 9,825
11 LOOSE TOOL 1,462,021 0 407,854
12 Toll tax 37,265 0 2,665
13 SPARE PART & other material 856,160 0 194,369
14 Cottan west 231,605 0 137,945
15 Warranty exp;_ freight 1,320,031 439,706 19,569
16 Out Side Job work 13,201,597 9,329,749 301,894
17 Marketing exp 70,785 0 100,904
18 Repairs to machinary 84,203 130,881 86,029
19 Break Down 390,172 0 304,696
20 Freight 269,625 294,500
21 Gas 63,744 0 76,483
Total 100,509,476 68,649,524 2,122,383
Freight:-
FREIGHT CHARGES (OTHER) E2014 269,730
Spareparts Transportation Freight E2013 24,770
Charges ( Stock Transfer )
294,500
Warranty Expenses:-
Warranty
Warranty Expenses
Expenses :-
:- Packing
Outside Jobwork E2093 69,565
and labour Expenses E2092 63,806
Warranty Expenses :- Transportation E2094 306,335
439,706
/03/2021
53,610,439
0
0
0
3,867,176
0
0
0
443,210
1,023,839
407,854
2,665
194,369
137,945
459,275
9,631,643
100,904
216,909
304,696
294,500
76,483
70,771,908
KA AUTOMOBILES
ANNABHAND FINANCE PRIVATE LIMITED, NAGPUR
CALCULATION OF DEFERRED TAX ASSETS/LIABILITIES

Tax Rate
surcharge
Education Cess
Deferred Tax Assets

Opening Balance Dr.
Adjustment during the year: (Current2019-20

Less: Depreciation difference:
As per IT 40,027,167.00
As per Books 34,163,947.03 5,863,219.97
cr.
Deffered Tax Laibilty created during the year Cr.
Closing Balance DTA Dr.

ITIES
22.00% new rate
2.20%
0.97%
25.17%
6,522,339.52
(1,475,655.20)
(1,475,655.20)
5,046,684.32
POINT NO.18 :ANNEXURE - '2' : Particulars of Depreciation allowable as per I.T. Act,1961
WDV ADDITION
PARTICULARS AS ON MORE THAN LESS THAN
01.04.2020 180 DAYS 180 DAYS
BLOCK I Building @ 10% 257,526,356.17 0.00 0.00

BLOCK II Furniture & Fixtures@ 10% 35,275,658.98 1395762.66 0.00
BLOCK III Plant & Machinery @ 15% 55,741,617.00 7551316.08 437195.14
BLOCK IV Plant & Machinery @ 40% 2,669,561.02 0.00 88563.16
BLOCK V Intangible Assets @ 25% 1,881,261.00 0.00 0.00
TOTAL 353094454.17 8947078.74 525758.30
9472837.04
9,472,837.04
0.00
Additions
Particulars during the Yr. More than 180 days
TANGIBLE ASSETS
A. LAND 0.00 0.00
B. BUILDING
- Owned 0.00 0.00
- Leased 0.00 0.00
FURNITURE & FIXTURE
- Owned 1,395,762.66 1,395,762.66
- Leased 0.00 0.00
PLANT & MACHINERY
- Owned
truck 561,056.00 561,056.00
Car Scooter 6,480,898.00 6,480,898.00
Cycle 0.00 0.00
Audio 0.00 0.00
Machinery 7,118.58 0.00
Equipments 939,438.64 509,362.08
Electricals 0.00 0.00
- Leased 0.00 0.00
COMPUTER
- Owned 88,563.16 0.00
- Leased 0.00 0.00
Total 9,472,837.04 8,947,079
Particular Date of addition Addition Amount

Furniture and fixture 4/30/2020 1395762.66
TRUCK 6/22/2020 561056.00
CAR & SCOOTER 7/3/2020 6480898.00
EQUIPMENT 5/30/2020 6524.58
EQUIPMENT 5/31/2020 326400.00
EQUIPMENT 6/25/2020 42750.00
EQUIPMENT 7/15/2020 8000.00
EQUIPMENT 7/15/2020 8000.00
EQUIPMENT 12/31/2020 295000.00
EQUIPMENT 8/12/2020 117687.50
EQUIPMENT 11/18/2020 26476.56
EQUIPMENT 12/31/2020 108600.00
MACHINARY 12/23/2020 7118.58
COMPUTER 1/15/2021 11610.16
COMPUTER 3/31/2021 76953.00
Total 9472837.04
DEDUCTION DEP. WDV
DURING THE TOTAL RATE FOR THE AS ON
YEAR % YEAR 31.03.2021
0.00 257,526,356.17 10% 25,752,636.00 231,773,720.17

0.00 36,671,421.64 10% 3,667,142.00 33,004,279.64
3167951.00 60,562,177.22 15% 9,051,537.00 51,510,640.22
0.00 2,758,124.18 40% 1,085,537.00 1,672,587.18
0.00 1,881,261.00 25% 470,315.00 1,410,946.00
3167951.00 359,399,340.21 40,027,167.00 319,372,173.21
Less than 180 days
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
7,118.58
430,076.56
0.00
0.00
88,563.16
0.00
525,759 9,472,837
Jaika Automobiles & Finance Pvt. ltd.
Profit Adjustment in FY 2019-20
Sr. Particular Amount Amount

no.
1 Warranty Rejection expenses 6,653,782
2 PNB Term loan Interest 2,942,652
3 Other Liability w/off 1,358,000
4 Goodwill exp. 3,928,389
5 Warranty Expenses :- Tyre 3,500,098
6 Repair & Maintenance to building 0
7
8
9
Current year expenditure shown as receivable 18,382,921
6 Discount & claim adjustment on vehicle Purchases 130,500,000
7 Closing stock adjustment:-

Spareparts 33,000,000
Used vehicles 2,000,000
Oil & lubericant 5,500,000
Prolife recon engine 2,500,000
Body building WIP 7,500,000 50,500,000
Accumulated adjustment 181,000,000
Total Adjustment 199,382,921

omobiles & Finance Pvt. ltd.
Adjustment in FY 2019-20
Remark
Tr. Into recevaible from TML (TA00006)

Capitalised in to Building cost
Op. balance of other liability w/off
Taken as receivable from Tata motors and reduced exp.
Taken as receivable from Tata motors and reduced exp.
Interest payable on HDFC
Actual NFA claim receivables 15,472,923

Receivable entry taken into Tata motors a/c and reduced from vehicle purchases
Increase closing stock
Spareparts 51,500,000
Used vehicles 0
Oil & lubericant 7,500,000
Prolife recon engine 0
Body building WIP 9,500,000
2020-21
6,885,599 Includes last year Rs.66 lac 231,817

0
0
5,505,075 Includes last year Rs.39.28 lac 1,576,686
3,874,353 Includes last year Rs.35 lac 374,255
3,316,617
1,054,419.96
20,636,064 20,636,063.96
294,370,000
68,500,000
362,870,000
383,506,064
7,800,749 Profit / Loss as per balance sheet

13,000,749
JAIKA AUTOMOBILES & FINANCE PVT LTD
Trading accounts as on 31/03/2021
Vehicles
Purchases :-
Previous Year Perticulers Raipur Anjora Jagdalpur Balodabazar Sarayapalli Bhilai Body unit Nagpur Total
Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount
957 1,117,642,034 Opening Stock :- basic 0 0 0 0 0 0 0 0
3302 2,918,496,854 Purchase- 1170 1,755,982,918 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 1170 1,755,982,918
3,110,180 Body Purchase 3,863,727 3,863,727
10,425,000 Body STM 0 0
Discount on Vehicle Purchases -23,795,966 -23,795,966
14,988,049 Direct expenses 5,079,693 0 5,079,693
4259 4,064,662,117 1170 1,741,130,371 0.00 0 0.00 0 0.00 0 0.00 0 0 0 1170 1,741,130,371
Sales :-
4259 4,340,868,161 Sales 1083 1,769,714,955 1083 1,769,714,955
Body STM 0 0
0 0 Closing Stock :- Vehicle Basic 87 17,668,329 0 0 0 0 87 17,668,329
Discount on Vehicle Sale -13,934,839 -13,934,839
Closing Stock :- Body 0
4259 4,340,868,161 1170 1,773,448,446 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 1170 1,773,448,446
0 276,206,044 Gross Profit 0 32,318,074 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 0 32,318,074

6.36 1.83
Dala & other material of vehicle (Except Spare parts)
Purchases :-
0 Opening Stock :- basic 0 0 0 0 0 0
0 Purchase- 0 0 0 0 0
Direct expenses 0 0 0 0 0.00 0
0 0 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 0
Sales :-
0 Sales 0 0 0 0 0
0 Clsoing Stock :- Basic 0 0 0 0 0 0
0 0 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0
0 0 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 0
Old Vehicles
Purchases :-
62 33,768,200 Opening Stock :- basic 29 26,738,100 0 0 0 0 29 26,738,100
204 70,634,580 Purchase- 5 1,254,000 0.00 0 0 0 0 5 1,254,000
2,638,098 Direct Expenses 149,096 0 149,096
266 107,040,878 34 28,141,196 0.00 0 0.00 0 0.00 0 0.00 0 0 0 34 28,141,196
Sales :-
237 70,098,077 Sales 25 12,756,240 25 12,756,240
29 26,738,100 Closing Stock :- Basic 9 7,165,000 9 7,165,000
266 96,836,177 34 19,921,240 0.00 0 0.00 0 0.00 0 0.00 0 34 19,921,240
0 -10,204,701 Gross Profit 0 -8,219,956 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 -8,219,956
-15 -64
Spare Parts
Purchases :-
113,436,885 Opening Stock :- basic 107,283,000 11,769,000 6,773,000 3,471,000 3,430,000 855,000 0 133,581,000
190,992,184 Purchase- 81,283,114 4,223,344 1,091,808 1,546,400 1,906,578 0 0 90,051,245
881,983 Direct Expenses 119,907 0 1,629 21,610 4,650 0 0 147,796
61,916,147 Branch Transfer received 6,826,494 17,157,478 4,591,566 6,912,833 3,047,687 747,035 0 39,283,094
367,227,199 0 195,512,516 0.00 33,149,822 0.00 12,458,003 0.00 11,951,843 0.00 8,388,915 1,602,035 0 0 0 0.00 263,063,135
Sales :-
216,181,949 Sales 78,465,824 24,740,708 6,999,359 9,939,709 5,754,381 1,014,129 0 126,914,110
-791,186 Discount on spare parts sale -49,258 0 0 0 0 0 0 -49,258
60,115,582 Branch Transfer given 32,456,599 3,933,358 819,071 754,722 514,739 86,034 0 38,564,523
133,581,000 Closing Stock :- Basic 102,728,000 10,638,000 6,450,000 3,699,000 3,151,000 841,000 0 127,507,000
0 409,087,344 0 213,601,166 0.00 39,312,065 0.00 14,268,430 0.00 14,393,431 0.00 9,420,120 1,941,163 0 0.00 292,936,376
41,860,146 Gross Profit 0 18,088,650 0.00 6,162,243 0.00 1,810,427 0.00 2,441,589 0.00 1,031,205 339,128 0 0.00 29,873,241
19 24
Recon Engine
Purchases :-
3,871,263 Opening Stock :- basic 4,451,213 819,719 162,340 392,754 0 0 0 5,826,026
40,567,947 Purchase- 4,685,898 623,169 0 -104,767 0 0 0 5,204,300
13,029,890 Branch Transfer received 243,268 2,200,165 444,664 656,247 0 0 0 3,544,345
214,820 Direct Expenses 0 0 0 0 0 0 0 0
0 57,683,920 0 9,380,379 0.00 3,643,053 0.00 607,004 0.00 944,234 0.00 0 0.00 14,574,671
Sales :-
42,615,726 Sales 3,288,483 1,840,928 217,169 143,330 2,892 0 0 5,492,802
-36 Discount on prolife sale 0
13,029,890 Branch Transfer given 3,301,077 217,488 0 25,780 0 0 0 3,544,345
5,826,026 Closing Stock :- Basic 3,242,228 0 0 0 0 0 0 3,242,228
0 61,471,606 0 9,831,788 0.00 2,058,416 0.00 217,169 0.00 169,110 0.00 2,892 0.00 12,279,375
0 3,787,686 Gross Profit 0 451,409 0.00 -1,584,638 0.00 -389,836 0.00 -775,124 0.00 2,892 0 0 0.00 -2,295,296
9 -42
OiL & Grease
Purchases :-
4,950,111 Opening Stock :- basic 5,804,000 349,000 102,000 252,000 205,000 204,000 6,916,000
23,369,657 Purchase- 17,066,591 0 0 0 0 0 0 17,066,591
12,012,064 Branch Transfer received 113,576 4,540,760 1,274,827 2,002,980 1,057,584 177,349 9,167,076
0 Direct Tax 0
0 40,331,832 0 22,984,167 0.00 4,889,760 0.00 1,376,827 0.00 2,254,980 0.00 1,262,584 381,349 0 0 0.00 33,149,667
Sales :-
30,446,104 Sales 9,878,293 5,571,309 1,402,089 2,580,785 1,387,648 274,404 0 21,094,528
-324 Discount on oil sales 0
12,012,064 Branch Transfer given 9,053,500 0 113,576 0 0 0 9,167,076
6,916,000 Clsoing Stock :- Basic 6,238,000 350,000 204,000 199,000 196,000 168,000 7,355,000
0 49,373,844 0 25,169,792 0.00 5,921,309 0.00 1,719,666 0.00 2,779,785 0.00 1,583,648 442,404 0 0 0.00 37,616,604
0.00 9,042,012 Gross Profit 0 2,185,625 0.00 1,031,549 0.00 342,839 0.00 524,805 0.00 321,064 61,055 0 0 0.00 4,466,938
30 21
Accessories
Purchases :-
62,045 Opening Stock :- basic 62,045 62,045
Opening Stock :- Vat 0
Purchase- 0
Purchase- 0
Direct Exp 0
62,045 0 62,045 0.00 0 0.00 0 0.00 0 0.00 0 0.00 62,045
Sales :-
Sales 0
Sales 0
62,045 Clsoing Stock :- Basic 62,045 62,045
Clsoing Stock :- Vat 0
62,045 0 62,045 0.00 0 0.00 0 0.00 0 0.00 0 0.00 62,045
0 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 0.00 0
Body Building Unit

Purchases :-
53,321,970 Opening Stock :- basic 45,872,741 45,872,741
32,825,802 Purchase- 6,861,275 6,861,275
STM 0 0
5,569 Direct Exp 455,842 455,842
86,153,341 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 53,189,858 0 0.00 53,189,858
Sales :-
38,228,814 Sales 11,310,797 11,310,797
12,225,565 STM 718,571 718,571
45,872,741 Clsoing Stock :- Basic 40,606,067 0 40,606,067
96,327,120 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 52,635,435 0 0.00 52,635,435
10,173,779 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 -554,422 0 0.00 -554,422
27 -5
Combine Trading Account

1,327,052,508 Op Stock 144,338,358 12,937,719 7,037,340 4,115,754 3,635,000 1,059,000 45,872,741 0 218,995,912
3,279,997,204 Purchase 1,864,136,248 4,846,513 1,091,808 1,441,633 1,906,578 0 6,861,275 0 1,880,284,055
18,728,519 Direct expenses 5,348,696 0 1,629 21,610 4,650 0 455,842 0 5,832,427
97,383,101 STM Received 7,183,339 23,898,404 6,311,057 9,572,060 4,105,271 924,384 0 0 51,994,514
4,723,161,332 Total 2,021,006,641 41,682,636 14,441,834 15,151,057 9,651,499 1,983,384 53,189,858 0 2,157,106,909
4,737,647,284 Sale 1,874,054,538 32,152,944 8,618,617 12,663,824 7,144,921 1,288,533 11,310,797 0 1,947,234,176
97,383,101 STM Given 44,811,176 4,150,845 932,647 780,502 514,739 86,034 718,571 0 51,994,514
218,995,912 Closing Stock 137,103,602 10,988,000 6,654,000 3,898,000 3,347,000 1,009,000 40,606,067 0 203,605,669
5,054,026,298 Total 2,055,969,316 47,291,790 16,205,264 17,342,327 11,006,660 2,383,567 52,635,435 0 2,202,834,359
330,864,966 Gross Profit 34,962,675 5,609,154 1,763,430 2,191,270 1,355,161 400,183 -554,422 0 45,727,451 2.35
credit 2,071,969,316 47,291,790 16,205,264 17,342,327 11,006,660 2,383,567 54,635,435 0 2,220,834,359

debit 1,857,136,641 41,682,636 14,441,834 15,151,057 9,651,499 1,983,384 53,189,858 0 1,993,236,909
GP 214,832,675 5,609,154 1,763,430 2,191,270 1,355,161 400,183 1,445,578 0 227,597,451
check -179,870,000 0 0 0 0 0 -2,000,000 0 -181,870,000
Vehicles
Purchases :-
3302 2,918,496,854 Purchase- 1170 1,592,112,918 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 1170 1,592,112,918
3,110,180 Body Purchase 3,863,727 3,863,727
10,425,000 Body STM 0 0
14,988,049 Direct expenses 5,079,693 0 5,079,693
4259 4,064,662,117 1170 1,577,260,371 0.00 0 0.00 0 0.00 0 0.00 0 0 0 1170 1,577,260,371
Sales :-
4259 4,340,868,161 Sales 1083 1,769,714,955 1083 1,769,714,955
Body STM 0 0
4259 4,340,868,161 1170 1,773,448,446 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 1170 1,773,448,446
0 276,206,044 Gross Profit 0 196,188,074 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 0 196,188,074

6.36 11.09
Purchases :-
0 Purchase- 0 0 0 0 0
0 0 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 0
Sales :-
0 Sales 0 0 0 0 0
0 0 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0
0 0 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 0
Old Vehicles
Purchases :-
204 70,634,580 Purchase- 5 1,254,000 0.00 0 0 0 0 5 1,254,000
2,638,098 Direct Expenses 149,096 0 149,096
266 107,040,878 34 28,141,196 0.00 0 0.00 0 0.00 0 0.00 0 0 0 34 28,141,196
Sales :-
237 70,098,077 Sales 25 12,756,240 25 12,756,240
266 96,836,177 34 17,921,240 0.00 0 0.00 0 0.00 0 0.00 0 34 17,921,240
0 -10,204,701 Gross Profit 0 -10,219,956 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 -10,219,956
-15 -80
Spare Parts
Purchases :-
231,560,131 Purchase- 85,969,013 4,846,513 1,091,808 1,441,633 1,906,578 0 0 95,255,545
1,096,803 Direct Expenses 119,907 0 1,629 21,610 4,650 0 0 147,796
424,911,119 0 204,892,895 0.00 36,792,876 0.00 13,065,007 0.00 12,896,077 0.00 8,388,915 1,602,035 0 0 0 0.00 277,637,806
Sales :-
258,797,674 Sales 81,754,308 26,581,636 7,216,528 10,083,039 5,757,273 1,014,129 0 132,406,912
0 470,558,950 0 242,932,954 0.00 41,370,481 0.00 14,485,599 0.00 14,562,541 0.00 9,423,012 1,941,163 0 0.00 324,715,750
45,647,831 Gross Profit 0 38,040,059 0.00 4,577,605 0.00 1,420,591 0.00 1,666,465 0.00 1,034,097 339,128 0 0.00 47,077,945 7204703.94
18 41,860,146 3787685.51 39,873,241 36
Recon Engine
Purchases :-
Opening Stock :- basic 0 0
Purchase- 0 0
Branch Transfer received 0 0
Direct Expenses 0 0
0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0 0.00 0
Sales :-
Sales 0 0
Discount on prolife sale 0
Branch Transfer given 0 0
Closing Stock :- Basic 0 0
0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0
0 0 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 0

#DIV/0! 3787685.51 -1,295,296 #DIV/0!
OiL & Grease 38577944.68
Purchases :- -8500000.00
Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt
Amount
23,369,657 Purchase- 17,066,591 0 0 0 0 0 0 17,066,591
0 Direct Tax 0
0 40,331,832 0 22,984,167 0.00 4,889,760 0.00 1,376,827 0.00 2,254,980 0.00 1,262,584 381,349 0 0 0.00 33,149,667
Sales :-
Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt
Amount
30,446,104 Sales 9,878,293 5,571,309 1,402,089 2,580,785 1,387,648 274,404 0 21,094,528
0 49,373,844 0 27,169,792 0.00 5,921,309 0.00 1,719,666 0.00 2,779,785 0.00 1,583,648 442,404 0 0 0.00 39,616,604
0.00 9,042,012 Gross Profit 0 4,185,625 0.00 1,031,549 0.00 342,839 0.00 524,805 0.00 321,064 61,055 0 0 0.00 6,466,938
30 31
Accessories
Purchases :-
Purchase- 0
Purchase- 0
Direct Exp 0
62,045 0 62,045 0.00 0 0.00 0 0.00 0 0.00 0 0.00 62,045
Sales :-
Sales 0
Sales 0
62,045 0 62,045 0.00 0 0.00 0 0.00 0 0.00 0 0.00 62,045
0 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 0.00 0
Body Building Unit

Purchases :-
Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount QntAmount
32,825,802 Purchase- 6,861,275 6,861,275
STM 0 0
5,569 Direct Exp 455,842 455,842
86,153,341 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 53,189,858 0 0.00 53,189,858
Sales :-
Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount Qnt Amount QntAmount
38,228,814 Sales 11,310,797 11,310,797
12,225,565 STM 718,571 718,571
96,327,120 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 54,635,435 0 0.00 54,635,435
10,173,779 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 1,445,578 0 0.00 1,445,578
27 13

1,327,052,508 Op Stock 144,338,358 12,937,719 7,037,340 4,115,754 3,635,000 1,059,000 45,872,741 0 218,995,912
3,279,997,204 Purchase 1,700,266,248 4,846,513 1,091,808 1,441,633 1,906,578 0 6,861,275 0 1,716,414,055
18,728,519 Direct expenses 5,348,696 0 1,629 21,610 4,650 0 455,842 0 5,832,427
97,383,101 STM Received 7,183,339 23,898,404 6,311,057 9,572,060 4,105,271 924,384 0 0 51,994,514
4,723,161,332 Total 1,857,136,641 41,682,636 14,441,834 15,151,057 9,651,499 1,983,384 53,189,858 0 1,993,236,909
4,737,647,284 Sale 1,874,054,538 32,152,944 8,618,617 12,663,824 7,144,921 1,288,533 11,310,797 0 1,947,234,176
97,383,101 STM Given 44,811,176 4,150,845 932,647 780,502 514,739 86,034 718,571 0 51,994,514
218,995,912 Closing Stock 156,603,602 10,988,000 6,654,000 3,898,000 3,347,000 1,009,000 42,606,067 0 225,105,669
5,054,026,298 Total 2,075,469,316 47,291,790 16,205,264 17,342,327 11,006,660 2,383,567 54,635,435 0 2,224,334,359
330,864,966 Gross Profit 218,332,675 5,609,154 1,763,430 2,191,270 1,355,161 400,183 1,445,578 0 231,097,451
credit 2,071,969,316 47,291,790 16,205,264 17,342,327 11,006,660 2,383,567 54,635,435 0 2,220,834,359

debit 1,857,136,641 41,682,636 14,441,834 15,151,057 9,651,499 1,983,384 53,189,858 0 1,993,236,909
GP 214,832,675 5,609,154 1,763,430 2,191,270 1,355,161 400,183 1,445,578 0 227,597,451
check 3,500,000 0 0 0 0 0 0 0 3,500,000
Vehicles
Purchases :-
3302 2,918,496,854 Purchase- 1170 1,592,112,918 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 1170 1,592,112,918
3,110,180 Body Purchase 3,863,727 3,863,727
10,425,000 Body STM 0 0
14,988,049 Direct expenses 5,079,693 0 5,079,693
4259 4,064,662,117 1170 1,577,260,371 0.00 0 0.00 0 0.00 0 0.00 0 0 0 1170 1,577,260,371
Sales :-
4259 4,340,868,161 Sales 1083 1,769,714,955 1083 1,769,714,955
Body STM 0 0
4259 4,340,868,161 1170 1,773,448,446 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 1170 1,773,448,446
0 276,206,044 Gross Profit 0 196,188,074 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 0 196,188,074

6.36 11.09
Purchases :-
0 Purchase- 0 0 0 0 0
0 0 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 0
Sales :-
0 Sales 0 0 0 0 0
0 0 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0.00 0
0 0 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 0
Old Vehicles
Purchases :-
204 70,634,580 Purchase- 5 1,254,000 0.00 0 0 0 0 5 1,254,000
2,638,098 Direct Expenses 149,096 0 149,096
266 107,040,878 34 28,141,196 0.00 0 0.00 0 0.00 0 0.00 0 0 0 34 28,141,196
Sales :-
237 70,098,077 Sales 25 12,756,240 25 12,756,240
266 96,836,177 34 17,921,240 0.00 0 0.00 0 0.00 0 0.00 0 34 17,921,240
0 -10,204,701 Gross Profit 0 -10,219,956 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0.00 -10,219,956
-15 -80
Spare Parts
Purchases :-
190,992,184 Purchase- 81,283,114 4,223,344 1,091,808 1,546,400 1,906,578 0 0 90,051,245
881,983 Direct Expenses 119,907 0 1,629 21,610 4,650 0 0 147,796
367,227,199 0 195,512,516 0.00 33,149,822 0.00 12,458,003 0.00 11,951,843 0.00 8,388,915 1,602,035 0 0 0 0.00 263,063,135
Sales :-
216,181,949 Sales 78,465,824 24,740,708 6,999,359 9,939,709 5,754,381 1,014,129 0 126,914,110
0 409,087,344 0 232,101,166 0.00 39,312,065 0.00 14,268,430 0.00 14,393,431 0.00 9,420,120 1,941,163 0 0.00 311,436,376
41,860,146 Gross Profit 0 36,588,650 0.00 6,162,243 0.00 1,810,427 0.00 2,441,589 0.00 1,031,205 339,128 0 0.00 48,373,241
19 38
Recon Engine
Purchases :-
3,871,263 Opening Stock :- basic 4,451,213 819,719 162,340 392,754 0 0 0 5,826,026
40,567,947 Purchase- 4,685,898 623,169 0 -104,767 0 0 0 5,204,300
13,029,890 Branch Transfer received 243,268 2,200,165 444,664 656,247 0 0 0 3,544,345
214,820 Direct Expenses 0 0 0 0 0 0 0 0
0 57,683,920 0 9,380,379 0.00 3,643,053 0.00 607,004 0.00 944,234 0.00 0 0.00 14,574,671
Sales :-
42,615,726 Sales 3,288,483 1,840,928 217,169 143,330 2,892 0 0 5,492,802
-36 Discount on prolife sale 0
13,029,890 Branch Transfer given 3,301,077 217,488 0 25,780 0 0 0 3,544,345
5,826,026 Closing Stock :- Basic 742,228 0 0 0 0 0 0 742,228
0 61,471,606 0 7,331,788 0.00 2,058,416 0.00 217,169 0.00 169,110 0.00 2,892 0.00 9,779,375
0 3,787,686 Gross Profit 0 -2,048,591 0.00 -1,584,638 0.00 -389,836 0.00 -775,124 0.00 2,892 0 0 0.00 -4,795,296
9 -87
OiL & Grease
Purchases :-
23,369,657 Purchase- 17,066,591 0 0 0 0 0 0 17,066,591
0 Direct Tax 0
0 40,331,832 0 22,984,167 0.00 4,889,760 0.00 1,376,827 0.00 2,254,980 0.00 1,262,584 381,349 0 0 0.00 33,149,667
Sales :-
30,446,104 Sales 9,878,293 5,571,309 1,402,089 2,580,785 1,387,648 274,404 0 21,094,528
0 49,373,844 0 27,169,792 0.00 5,921,309 0.00 1,719,666 0.00 2,779,785 0.00 1,583,648 442,404 0 0 0.00 39,616,604
0.00 9,042,012 Gross Profit 0 4,185,625 0.00 1,031,549 0.00 342,839 0.00 524,805 0.00 321,064 61,055 0 0 0.00 6,466,938
30 31
Accessories
Purchases :-
Purchase- 0
Purchase- 0
Direct Exp 0
62,045 0 62,045 0.00 0 0.00 0 0.00 0 0.00 0 0.00 62,045
Sales :-
Sales 0
Sales 0
62,045 0 62,045 0.00 0 0.00 0 0.00 0 0.00 0 0.00 62,045
0 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 0 0 0.00 0
Body Building Unit

Purchases :-
32,825,802 Purchase- 6,861,275 6,861,275
STM 0 0
5,569 Direct Exp 455,842 455,842
86,153,341 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 53,189,858 0 0.00 53,189,858
Sales :-
38,228,814 Sales 11,310,797 11,310,797
12,225,565 STM 718,571 718,571
96,327,120 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 54,635,435 0 0.00 54,635,435
10,173,779 Gross Profit 0 0 0.00 0 0.00 0 0.00 0 0.00 0 0 1,445,578 0 0.00 1,445,578
27 13

1,327,052,508 Op Stock 144,338,358 12,937,719 7,037,340 4,115,754 3,635,000 1,059,000 45,872,741 0 218,995,912
3,279,997,204 Purchase 1,700,266,248 4,846,513 1,091,808 1,441,633 1,906,578 0 6,861,275 0 1,716,414,055
18,728,519 Direct expenses 5,348,696 0 1,629 21,610 4,650 0 455,842 0 5,832,427
97,383,101 STM Received 7,183,339 23,898,404 6,311,057 9,572,060 4,105,271 924,384 0 0 51,994,514
4,723,161,332 Total 1,857,136,641 41,682,636 14,441,834 15,151,057 9,651,499 1,983,384 53,189,858 0 1,993,236,909
4,737,647,284 Sale 1,874,054,538 32,152,944 8,618,617 12,663,824 7,144,921 1,288,533 11,310,797 0 1,947,234,176
97,383,101 STM Given 44,811,176 4,150,845 932,647 780,502 514,739 86,034 718,571 0 51,994,514
218,995,912 Closing Stock 153,103,602 10,988,000 6,654,000 3,898,000 3,347,000 1,009,000 42,606,067 0 221,605,669
5,054,026,298 Total 2,071,969,316 47,291,790 16,205,264 17,342,327 11,006,660 2,383,567 54,635,435 0 2,220,834,359
330,864,966 Gross Profit 214,832,675 5,609,154 1,763,430 2,191,270 1,355,161 400,183 1,445,578 0 227,597,451
credit 2,071,969,316 47,291,790 16,205,264 17,342,327 11,006,660 2,383,567 54,635,435 0 2,220,834,359

debit 1,857,136,641 41,682,636 14,441,834 15,151,057 9,651,499 1,983,384 53,189,858 0 1,993,236,909
GP 214,832,675 5,609,154 1,763,430 2,191,270 1,355,161 400,183 1,445,578 0 227,597,451
check 0 0 0 0 0 0 0 0 0
Particulars 2020-21 2021-22 2022-23 2023-24 2024-25
Current Current Current Current
Term Loan Term Loan Current Maturity Term Loan Term Loan Term Loan
Maturity Maturity Maturity Maturity
1. Long term Borrowings :-
(i) From Banks :-
HDFC Bank Ltd. 5853094 1846178.13 2,009,359.43 1997556.44
Punjab National Bank (Covid) 60000000 2091344 17529332 17908656 9996000 9996000
Axis Bank Ltd. 0
ICICI Bank Ltd. 4271451 2785146 1486305
Total 70124545 6722668.13 21,024,996.43 19906212.44 9996000 9996000
(ii) From Other Parties :-
Tata Motors Finance ltd. (HP Loan) 2187106.98 1437160.63 539,274.31 210672.04
Tata Capital Financial services Ltd 76388870 15277790 16666680 16666680 16666680 11111040
Corporate loan from Ketan Motors Pvt Ltd 198220000 1014347 6430029 7061185 7754293 8515435
TATA MOTORS FINANCE SOLUTIONS LTD Term loan 150000000 0 7,871,256.00 26651593 38235314 45833272
TATA MOTORS FINANCE SOLUTIONS LTD ECGL 35000000 646,626.00
Total 461795976.98 17729297.63 32,153,865.31 50590130.04 62656287 65459747
(iii) Unsecured Loan from Directors
Total
Grand Total of Long Term Borrowings 531920521.98 24451965.76 0 53178861.74 0 70496342.48 0 72652287 0 75455747
2. Short term Borrowings :-

(i) From Banks :-
Cash Credit :-
Punjab national Bank Raipur Cash credit Limit
Total
Covid Loans :-
Punjab national Bank Raipur COVID-19 (CCECL)
Punjab national Bank Raipur COVID-19 (ECLGS)
PUNJAB NATIONAL BANK SHORT TERM LOAN
Total
Inventory funding :-
State bank of India Vehicle EDFS Loan BARON BAZ. Account
HDFC Bank Ltd vehicle Trade Advance Account
Total
(ii) From others :-
Inventory funding :-
Tata Capital Financial services
TATA MOTORS FINANCE SOLUTIONS LTD
Tata Capital Financial services Ltd (TERM LOAN INTEREST)
Tata Motors Financial services Ltd
Cholamandalam Investment
Mahindra & Mahindra Financial service ltd
Tata Capital Financial Services Ltd. (Chanel Finance)
MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED(20241360)
MAHINDRA AND MAHINDRA FINANCIAL SERVICES LIMITED (20241277)
Total
Covid Loans :-
TATA MOTORS FINANCE SOLUTIONS LTD (ECLGS)
Total
Grand Total of Short Term Borrowings 0 0 0 0 0 0 0 0 0 0
2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 2031-32 2032-33 2033-34
Current Current Current Current Current Current Current Current Current
Term Loan Term Loan Term Loan Term Loan Term Loan Term Loan Term Loan Term Loan Term Loan
Maturity Maturity Maturity Maturity Maturity Maturity Maturity Maturity Maturity
2478668
2478668
9351288 10269187 11277184 12383124 13599718 14934632 16400578 18010417 19778274

50781207 14980732
60132495 25249919 11277184 12383124 13599718 14934632 16400578 18010417 19778274
0 62611163 0 25249919
0 0 0 0
2034-35 2035-36
Current Current
Term Loan Term Loan
Maturity Maturity
21719659 19720650
21719659 19720650
Jaika Automobiles and finance pvt. Ltd.
Body building expenses details
Sr. Account head 31/03/2020 31/03/2021

no.
1 Salary-Workshop 9,085,361 5,430,203
2 Bonus 209,724 0
3 Ex-gratia to employee-Workshop 83,545 0
4 Gratuity 248,600 0
5 Incentive to Staff 94,416 10,000
6 Overtime (production bonus) 41,936 0
7 Body building remunaration 722,279 101,578
8 Out Side Job work 210,400 40,000
9 Gas 283,386 150,818
10 Electrity 953,300 592,619
11 Repairs & Maintainance 85,439 38,531
Total 12,018,386 6,363,749
38,531
Jaika Automobiles and Finance Pvt. Ltd., Body building
Cost Sheet As on 31.03.2021
Particular Amount Amount

Direct Material Purchase
E0501 Steel Pur. (SGST) 2,667,286

E0503 Spare part Pur. for manufacturing (SGST) 2,563,654
E0505 Tyre Pur. (SGST) 1,050,734
E0513 Hydrulic Oil Pur. (SGST) 75,658
E0517 Axal Kit Pur. (SGST) 100,303
E0567 Axal Kit Pur. (IGST) 60,000
E0565 Hydrulic Jack Pur. (IGST) 91,500
E0526 Spare Parts Purchases from others (URD) 100
E0802 Paint purchase 252,040 6,861,275
(+) Opening Stock of Raw Material

A0308 Opening Inventory -Paint 83,896
A0303 Opening Inventory -Spareparts (with WIP) 11,694,711
A0307 Opening Inventory -Steel 12,560,088 24,338,694
(-) Closing Stock of Raw Material

1 Closing Inventory -Paint 31,456
2 Closing Inventory -Spareparts 10,040,591
3 Closing Inventory -Steel 8,634,798 18,706,845
Material Consumed 12,493,124
Direct Wages
E3020 REMUNERATION TO OTHERS 101,578 101,578
Direct Expenses
E2008 Vehicle Transportation Tol Tax Expenses ( Sale) 390
E2009 Vehicle Transportation Other Expenses ( Sale) 372,072
E2014 FREIGHT CHARGES (OTHER) 83,380
E0525 Diesel Purchases 2,198
E0507 Gas Pur. (SGST) 150,818
I7001 Spareparts Stock transfer Given Raipur -718,571 -109,714
Prime Cost 12,484,989
Works or Factory Overhead

E1078 Consumable / Chargable Labour:- Workshop (URD) 40,000
E6508 Workshop Expenses 38,531
E1080 Consumable / Chargable Goods Purchase (Workshop) 200 78,731
(+) Opening Stock of WIP

A0326 Opening Inventory -WIP 21,534,047 21,534,047
(-) Closing Stock of WIP

1 Closing Inventory -WIP 23,899,222 23,899,222
Work Cost 10,198,544
Office And Admin Overhead

E3001 Salary 1,570,003
E3002 House Rent Allowances 628,016
E3003 Conveyance Allowances 941,973
E3056 Covid 19 sustainable Advance 2,290,211
E3022 Incentive to Staff (WORKSHOP) 10,000
E3031 Staff walfare 24,302
E6505 Telephone Expenses 55,530
E6503 Printing Expenses 7,595
E6509 Stationary Expenses 200
E6026 Own used vehicle expenses 300
E6903 Electricity Exp 15,024
E2063 Commission on Wsh Job 10,000
E6504 Office Expenses 5,788
E6902 Cleaning Expenses for Premises 207,306
E6901 Security Services Chg 402,853
E6001 Local conveyance(Field exp) to Staff 9,199
E6002 Travelling Expenses to Staff 74,469
E5028 Repairs and Maintainace to Software 16,000
E2036 Own Vehicle Fuel Expenses 80
E7000 Sundry debit balances Written off 96
E6502 Legal Expenses 1,162,120
E6904 Professional Fees 15,000
E5001 Repairs and Maintainace to Buidling 12,648
E5009 Repairs and Maintainace to Electricity 7,175 7,465,888
Cost of Production 17,664,432
Selling & Distribution Overhead

E6601 Sales Pramotion exp :-Event Exp 5,900
(+) Opening Stock of Finished Goods 0
(-) Closing Stock of Finished Goods 0 5,900
Cost of Sales 17,670,332
As Per P&L 17,670,332

0
Product Details:-
S.no Product Name Unit Average
Selling Price
1 22 CUM TIPPER BODY 6 411,396
2 4.5 CUM TIPPER BODY 1 206,000
3 5.5 CUM TIPPER 1 196,000
4 32 CUM TIPPING TRAILER 1 1,125,000
6 14 CUM TIPPER 4 359,000
5 40' X10'6" SEMI LOW BAD TRAILER 1 865,000
7 27'6" X 8' X5 ' SIDE WALL TRAILER 3 290,000
8 80 CFT /2 WHEEL TRACTOR TROLLY 1 78,000
Jaika Automobiles and Finance Pvt. Ltd.
Details of Other Advances
Sr. Code Particular Amount Amount Branch

no.
1 A4919 Subvention receivable -6,260 Raipur
2 A1130 Reliance general insurance company 77,728 Raipur
3 A1277 Advance to Advocate 61,000 Raipur
4 A2185 Bajaj Allianz General insurance 9,446 Raipur
5 A1021 ADV.TO CSPDCL RAIPUR 5,500 Raipur
6 A1031 Advaces to contractor 361,415 Raipur
7 A1074 Advance against office rent 456,159 Raipur
Less:- Advance rent adjust awdesh dani -100,000
Advance rent adjust somdev nayak -6,000
Advance rent adjust dinesh patel -54,000
Advance rent adjust tabassum meer -14,000 282,159
8 N1082 Advance against Job 147,550 Anjora
9 A1031 Advaces to contractor 5,000 Jagdalpur
10 A1074 Advance against office rent 14,000 Jagdalpur
11 A1109 Advance against RTO Work 326,173 Jagdalpur
12 D1022 Advance against Job 116,644 Body Building
13 Income from idfc receivable as per statement gorl share for 323,660 Raipur
394*2 = 788 unit amount 161830.20*2 = 323660.40
14 Profit on sale of units of idfc fund other advances 50 Raipur

15 Tds payable on lease rent & maintainance chages of hathkhaus land 30,660 Raipur
1,754,725
Jaika Automobiles and Finance Pvt. Ltd.
Advance Income tax and Income tax Provision
Sr. Asstt. Year Advance Income Advance Income Refund

no Income tax Tax Provision Income tax Tax Provision claims
(As per books (As per books) (As per ITR) (As per ITR)
1 AY 2014-15 12,978,368.34 11,300,000.00 14,910,670.00 11,297,210.00 3,613,460.00

2 AY 2015-16 11,627,770.40 11,500,000.00 11,631,190.00 11,516,155.00 115,035.00
3 AY 2016-17 11,820,001.88 11,800,000.00 12,007,742.00 11,780,115.00 227,627.00
4 AY 2017-18 9,902,429.33 10,000,000.00 10,514,425.00 9,465,048.00 1,049,377.00
5 AY 2018-19 4,460,883.87 4,700,000.00 10,572,024.00 4,722,831.00 5,849,193.00
6 AY 2019-20 5,353,212.75 5,453,000.00 10,303,434.00 5,452,735.00 4,850,699.00
7 AY 2020-21 1,269,508.00 386,948.00 6,643,036.00 443,036.00 6,200,000.00
57,412,174.57 55,139,948.00 76,582,521.00 54,677,130.00 21,905,391.00
Refund
received
610,900.00
6,111,140.00
5,093,010.00
0.00
11,815,050.00

Final Balance Sheet As On 31.03.2021... 06.12.2021

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SANTOSH KUMAR JAIN & CO.

JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

Particulars Note No. As at 31-03-2021 As at 31-03-2020

CA. Shubham Jain Rohit Kale Rashmi Rohit Kale

JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

I. Revenue from operations 17 2,058,199,073.02 4,919,101,439.90

II. Other income 18 15,936,912.75 13,829,907.07

III. Total Revenue (I +II) 2,074,135,985.77 4,932,931,346.97

Depreciation and amortization expenses 8 34,163,947.03 25,260,963.79

Total expenses 2,066,335,236.67 4,922,767,513.30

V. Profit before exceptional and 7,800,749.11 10,163,833.67

VI. Exceptional items : - -

VIII. Extraordinary items

XII Earnings per equity share: 25

(2) Diluted 19.95 24.72

CA. Shubham Jain Rohit Kale Rashmi Rohit Kale

JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

Particulars For the Year For the Year

Profit before taxation 7800749.11 10163833.67

Operating Profit before working capital changes:- 156741845.83 185875625.78

Cash generated from operations: (322785700.64) 285044924.94

Direct taxes Paid ( Net of refund) 81658.00 425746.36

B.CASH FLOW FROM INVESTING ACTIVITIES

Purchase of Fixed assets(Wip) / (Capitalisation of Fixed

INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS (A)+(B)+(C ) 29843995.11 18001399.27

Cash and cash equivalents at end of the period 180436744.26 150592749.15

CA. Shubham Jain Rohit Kale Rashmi Rohit Kale

TOTAL 100000000.00 100000000.00

TOTAL 31300000.00 31300000.00

As at 31st March 2021 As at 31st March 2020

2 ADD:Shares issued during the year - - - -

3 LESS:Shares bought back during the year - - - -

As at 31st March 2021 As at 31st March 2020

1(C) Terms & Rights attached to Equity Shares:-

JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

Note 2 Reserves & Surplus

2 Securities Premium Account

4 Profit & Loss Account

TOTAL 325,098,700.80 318,855,264.89

Note 3 Long term borrowings

2 Unsecured Loans from Directors 89,231,892.00 -

3 Trade advance for supply of goods 198,220,000.00 -

TOTAL 553,083,099.34 67,243,924.22

Note 4 Short term borrowings

TOTAL 564,419,745.98 899,165,045.17

JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

TOTAL 54,400,621.70 13,592,940.56

Note 6 Other current liabilities

(ii) Other Payables

TOTAL 213,069,631.68 109,785,406.06

Note:-6.1 a) Secured against hypothecation of vehicles owned by company.

Note 7 Short Term Provisions

JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

Note 9 Non-current investments

TOTAL 23,160,986.13 23,123,199.62

Aggregate amount of quoted investments 516,350.00

JAIKA AUTOMOBILES AND FINANCE PRIVATE LIMITED, NAGPUR

Note 10 Long Term Loans and Advances

Note 11 Defrered Tax Assets