GANGWAL ARUN & CO.Chartered Accountants

Independent Auditor's Rqport to the.Members of

GREENTECH MEGA FOOD PARK PRIVATE LIMITED

Repoft on the Finarrcial Statements

We have audited the accompanying financial statements of GLimited f'the Company') which comprise the Balance Sheet asstatemrent of Profit and Loss and the cash Flow statement for thesummary of significant accounting policies and other explanatory inf

Management's Responsibility for the Financial Statements

The Company's Board of Directors is responsible for the mattersCompanies Act, 2013 ('the Act') with respect to the preparation ofthat giv'e a true and fair view of the financial position, financialthe Connpany in accordance with the accounting principles generallythe Accounting Standards specified under Section 133 of the Act,Companies (Accounts) Rules, 20L4.

This res;ponsibility also includes maintenance of adequate accountingthe provisions of the Act for safeguarding the assets of the Compadetecting frauds and other irregularities; selection and applicationpolicies; making judglments and estimates that are reasonableimplemrentation and nraintenance of adequate internal financialeffectivrely for ensurinrg the accuracy and completeness of thethe preparation and presentation of the financial statements thatare free from material misstatement, whether due to fraud or error.

Auditor's Responsib ility

Our responsibility is to express an opinion on these financial sta

We hav'e taken into account the provisions of the Act, the accouand matters which are required to be included in the audit report uAct and the Rules made thereunder.

We conducted our audit in accordance with the Standards on Auditi143(10) of the Act. Those Standards require that we comply withand peform the audit to obtain reasonable assurance aboutare freer from material misstatement.

An audit involves pefforming procedures to obtain audit evidencedisclosures in the financial statements. The procedures selectedjudgment, including the assessment of the risks of material

Park Privater, 2016, theended, and a

134(s) of theal statementscash flows of

ndia, includingRule 7 of the

withand

accountingand design,

operating, relevant tofair view and

our audit.

ting standardssions of the

under Sectionand plan

I statements

nts and thethe auditor'sthe financial

MegaMarch

and for

pruden

a true a

based

and a

specifi

the finan

statements, whether due to fraud or error. In making those risk auditor

GANGWAL ARUI{ & CO.Cha rterred Accou nta nts

considers internal financiar contror rerevant to the company,s prstatements that give a true and fair view in order to design iappropriate in the circumstances, but not for the purpose of expressithe company has in pracer an adequate internar financial contrors svsteand the operating effectiveness of such controls, An audit alsoappropriateness of the accounting policies used and the reasonaoestimates made by the c,ompany's Directors, as weil as evaruatingthe fi nancial statements,

we believe that the audit evidence we have obtained is sufficient andbasis for our audit opinion on the flnancial statements.

Opinion

In our opinion and to the best of our information and according to thethe aforesaid financial statements give the information refuired by trequired and give a true and fair view in conformity with the acccaccepted in India, of the state of affairs of the iompany as at

inrrin

31,

e Actting 6

arcn

the financialthat are

on whetherial reporting

aluating theaccountingntation of

to provide a

given to us,manner so

generally16, and its

,oS issuedr43 the Act, we

graphs and 4 of the

ich to best of our

kept by

Profit/Loss and its cash Flow for the year ended on that date.

Repoft on Other Legal and Regulatory Requirements

1.As required by the comparries (Auditor's Report) order, 2016 (,the (by the central Governmerrt of India in terms of sub-section (11) ofgive in the"AnnexureA"a statement on the matters specified inOrder.

2. As required by section 143 (3) of the Act, we report that:

a) we have sought and olrtained all the information and explanationsknowledge and belief were necessary for the purpose of our audiu

b) In our opinion proper books of account as required by law haveso far as it appears from our examination of those books;

c) the Balance sheet, the :statement of profit and Loss and the cash Flby this Report are in agreement with the books of account

Statem

Company

dealt with

d) In our opinion, the aforesaid financial statementsspecified under section 133 of the Act, read with Rule20L4.

e) On the basis of written representations receivednone of the directors is disrlualified as on March 31,terms of Section 164 (2) of the Act.

comply with Accou Standards7 of the ) Rules,

from the d 3L,20L6

ration

an opin

includes

overall

2016 from being

es(

a director in

GAI{GWAL ARUN & CO.Charterred Accountants

D With respect to the adequacy of the internalCompany and the operating effectiveness ofin "Annexure 8,,.

g) with respect to the other matters to be included in the Auditor,sRule 11 of the companies (Audit and Auditors) Rures, 20L4, in ourour information and according to the expranations given to us:

i) The Company does not have any pending litigations whichfinancial position.

ii) The company did not have any rong-term contracts incrudingfior which there were any material foreseeable losses.

iii) There were no amounts which were required to be trEducation and protection Fund by the Company.

financial controls oversuch controls, refer

financial

to our

In nce withnion and to the best of

the Investor

Chafte

on behalf ofArun & Co.Accountants

003698C

For

Place: JaipurDate: 13,05.2016

of theReport

9TS

***t

GANGWAL ARUNChartered Accountants

& co.

"Annexure A'to the Independent Auditors, Report

Referred to in paragraph 1 under the heading 'Report on orRequirement'of our repoft of even date to the financial statements ofended March 3I,2016:

1xa) The company has maintained proper records showingquantitative details and situation of fixed assets;

(b) The Fixed Assets have been physically verified by the managerdesigned to cover all the items over a period of three y".rr, which inhaving regard to the size of the company and nature oh its business.poftion of the fixed asset has been physically verified by the mana(

Legal & Regulatory

(c) The title deeds of immovable properties are held in the name of company.

2) (a) The management has conducted the physical verification ofinteryals,

b) The discrepancies noticed on physical verification of the i as comrecords which has been properly dealt with in the books of account

no material discrepancies between the books records and the phnoticed.

3) The company has not granted any loans, secured or unsecured toLiability partnerships or other parties covered in the Register maintaithe Act. Accordingly, the provisions of clause 3 (iii) (a) to (c) of thethe Company and hence not commented upon.

4) In our opinion and according to the informationhas not given any loans, investments, guarantees,section 185 and 186 of the Companies Act, 2013.

7) (a) According to information and explanations given to us eexamination of the books of account, and records, the company has

t durifixed

not

underare n

and explanations to us,and security in of

for the year

including

ina manner,is reasonable

nt to program, athe year andts have been

reasonable

red to books

Limited189 of

applicable to

the companyprovisions of

5) The Company has not accepted any deposits from the public and heby the Reserve Bank of India and the provisions of sections 73 to 7provisions of the Act and the companies (Acceptance of Deposit) Rules,deposits accepted from the public are not applicable.

6) As informed to us, the maintenance of cost Records has not beenGovernment under sub-section (1) of Section L4g of the Act, inon by the company.

the issuedor any relevant

2015 with regard to the

the Centralies carried

on the of ourregular in

Empl Stateof Excise, Value added

depositing undisputed statutory dues including provident FuInsurance, Income-Tax, Sales tax, service Tax, Duty of customs, DutyTax, Cess and any other statutory dues with the appropriate ties. ng to the

GANGWAL AITUN & CO.Chartered Accountants

Tel:

information and expranarrions given to us, no undisputed amountsabove were in arrears as at March 3L,2oL6 for a period of more thanon when they become payable.

b) According to the information and expranation given to us, theresales tax, service tax, dury of customs, duty of excise, varue addedof any dispute.

8) In our opinion and according to the information and explanationshas not defaulted in the rr:payment of dues to banks.

9) Based upon the audit procedures performed and the information athe management, the cornpany has not raised moneys by way of initpublic offer including debtt instruments and term toans. Accordingly,(ix) of the order are not applicable to the company and hence not co

10) Based upon the audit procedures performed and the informationthe management, we report that no fraud by the company or on theemployees has been noticed or reported during the year.

11) Based upon the audit procedures peformed and the information athe management, no managerial remuneration has been paid or provyear. Accordingly, the provisions of clause 3 (xi) of the order are not aand hence not commentecl upon

12) In our opinion, the company is not a Nidhi company. Therefore,(xii) of the Order are not applicable to the Company.

13) In our opinion, all transactions with the related parties are inand 188 of companies ,Act, 2013 and the detaiis have beenstatements as required by the applicable accounting standards.

respect of thefrom the date

income tax,ng on account

the Company

tions given byor further

of clause 3

given byits officers or

cns given bythe financial

the Company

of clause 4

section 177Financial

ons gtven byyear under

2013.Thefor which

given bydirectors or

are not

14) Based upon the audit procedures pefformed and the informationthe management, the company has done private placement ofreview and has complied with the provisions of section 42 of theamount raised by the private placement of shares has been used forfunds were raised.

15) Based upon the audit procedures performed and the information athe management, the company has not entered into any non-cash tranpersons connected with hirn, Accordingly, the provisions of clause 3 (applicable to the Company and hence not commented upon.

no oues

ven to

public

provisi

explanaduring

) of the

16) In our opinion, .the company is not required to be registered

Reserye Bank of India Act, 1934 and accordingry, the provisions ofare not applicabre to the company and hence not commented upon.

GANGWAL ARUN & CO.Chartered Accountants

Place: JaipurDate: 13.05.2016

45 IA of the) of the Order

on behalf ofArun & Co.Accountants

FRN 003698C

Arun Ku Gangwal

ProprietorNo : 072340

"Annexure B' to the .Independent Auditor,s Report of evenstatements of Greentech r'rega Food park private Limited

Repoft on the rnternrar Financiar contrors under crause (Section 143 of the Conrpanies Act, 2Ol3 (..the Act,)

we have audited the internal financial controls over financial reportingPark Private Limited f the company") as of March st, zoio in conjuncfinancial statements of the company for the year ended on that date.

Management's Responsibility for rnternal Financial controls

Auditors' Responsibility

our responsibility is to express an opinion on the company,s internafinancial repofting based on our audit. we conducted our audit in accor(Note on Audit of Internal Financial controls over Financial Reporting (the standards on Auditing, issued by ICAI and deemed to be prescribof the companies Act, 2013, to the extent applicable to an audit of i

both applicable to an audit of Internal Financial controls and, both i

chaftered Accountants of India. Those Standards and the Guidanccomply with ethical requirements and plan and peform the audassurance about whether adequate internal financial controls overestablished and maintained and if such controls operated effectively in a

GANGWAL AFTUN & CO.Chartered AccountantsT-35. Mavur Tower

we believe that the audit evidence we have obtained is sufficient andbasis for our audit opinion on the company,s internal financial contr

Financial

Mega Foodr audit of the

| financialished by theuidance Note

Institute ofntation and

for ensuringpolicies, the

accuracy andfinancial

the GuidanceNote') and

143(10)I controls,

Institute ofre that wereasonable

ng was

of theOur

al weaknesscontrol

judgement,statements,

to provide a

Green

ining i

in the

effecti

financial

under

to obtai

material

nrng an

financia

(.$1i;reporting.financial

GANGWAL AITUN & CO.Chartered Accountants

Meaning of Internar Financiar contrors over FinancialA company's internar financiar contror over financiar repofting is areasonable assurance reEarding the reliability of financial reporfinancial statements for externir purposes in accordan.u *itil!.n.lll.!]!ll A company's.internar financiar contror over financiar reportiand procedures that (1) pertain to the maintenance of recordsaccurately and fairly reflect the transactions and dispositions of theprovide reasonable assurance that transactions are recorded asof financial statements in accordance with generaily acceptecreceipts and expenditur,es of the company are being made orauthorisations of management and directors of the coripany; andassurance regarding prevention or timely detection of unauthordisposition of the comp,any's assets that could have a material

repofting were operating effectively as at March 3L, 20!6, based onfinancial reporting criteria restablished by the company considering theinternal control stated in the Guidance Note on Audit of InternalFinancial Repofting issued by the Institute of chartered Accountants of

Place: JaipurDate: 13.05.2076

to provideand the ration ofly accountingincl those policiesIn rea detail,of company; (2)

ryro preparationting and that

with(3) reasonable

acqu tion, use/ orthe financial

repofting,material

effect onstatements.

Inherent Limitations of' rnternal Financial controls overBecause of the inherent limitations of internal financial controlsincluding the possibility crf collusion or improper management ovemisstatements due to error or fraud may occur and not be detected.evaluation of the internal financial controls over financial reporting toto the risk that the internal financial control over financiai reportingbecause of changes in conditions, or that the degree of complilprocedures may deteriorate.

Opinion

In our opinion, the company has, in all material respects, an ad(controls system over finarncial repofting and such internal financial

rrof

io,

with t

of anyare subjectinadequatepolicies or

uate i | financialcontrols financial

intern control overts of

nancial s Overra.

on behalf ofArun & Co.Accountants

003698C

nvFl

run Ku

ProprietorNo : 072340

For

bershi

GREENTECH MEGA FOOD PARK PVT. LTD.CIN: U45201 RJ201 2PTC039550

Regd. Office: 4-6, ROYAL ENSlcN, PR|THV| RAJ ROAD, 9-SCHEME, JAtpUR-3o20Ol

anying notes forming partIn terms of our reports of even dateFor Gangwal Arun & Co.Chadered AccountantFRN 003698C

Arun Kumar GangwalProprietorMembership No.: 072340

Place: JaipurDated : 13.05.2016

For and on behalf of the

Director(lshwar Chand Agarwal)DIN:00011152

*'WCompany Secretary(Arpita Gupta)M.No. 44352

rs

pta)

Balance Sheet as at 31st March, 2016

Pafticulars Note No. =igures as at the end ofrurrent reporting periodl1 03 2n{6

Figures as at the end ofprevious reporting period1't i2 tn11

(3) Deffered 9ovt. Grants

(4) Non-Current Liabilities(a) Long-Term Borrowings(b) Defened Tax Liabilities (Net)(c) Other Long Term Liabilities(d) Long Term Provisions

(5) Current Liabilities(a) Short-Term Borrowings(b) Trade Payables(c) Other Current Liabilities(d) Short-Term Provisions

Total Equity & Liabilities (l)II,ASSETS(1) Non-Current Assets(a) Fixed Assets

/ i\ T^ ^^ iL t^ ^^^ ^r^\r,, I dt rgrutv q>>Et)(ii) Intangible assets(iii) Capital work-in-progress(iv) Intangible assets under development

(v) Preliminary & Pre-Operative Exp to be capitalise or write off

(b) Non-Current Investments(c) Deferred Tax Assets (net)(d) Long Term Loans and Advances(e) Other Non-Current Assets

(2) Current Assets(a) Current Investments(b) Inventories(c) Trade Receivables(d) Cash and Cash Equivalents(e) Short-Term Loans and Advances(l) Other Current Assets

Total Assets (ll)

o7

12

1314

4

8

I

10

11

159,461 ,380652,091

146,870,968

71,500,000

r/,JOJ,OJ41.111.748

100,000,000(1,834,047)

21,000,000

2,429,619

386.962.021 121.595.572

34,516,764

'129,931 ,681

46,171,874

1 ,1 26,800

123,715,474

1,215,810s0,283,6'18

33,348,834

16,052,863

21,903,465

1 ,1 13,800

22,530,46126,646,149

386,962,021 12't.595.5721&2accomp notes form of the fina statements

GREENTECH MEGA FOOD PARK PVT. LTD.CIN: U45201 RJ201 2pTC039560

Regd. office : 4-6, RoyAL ENsrGN, PRTTHVTRAJ RoAD, c-scHEME, JArpuR-302001Statement of profit and Loss for the year ended March 31 , 2016

Figures as at the end ofcurrent reporting period

Figures as at the end ofprevious reporting period

VVIvtlvillIX

X

XIxtlxillXIVXVXVI

lll. Total Revenue (t +ll)ExpensesCost of Material ConsumedPurchase of Stock-in-TradeChanges in inventories of finished goods, work-in-progress andStock-in-TradeEmployee Benefit Expenses

Other Expenses

Total Expenses (Profivloss before exceptional and extraordinary items and tax(ilr-rv)Exceptional ltemsProfiUloss before extraordinary items and tax (V-Vl)Extraordinary ltemsProfiVLoss before tax (Vil - Vill)Tax expense:(1) Current tax(2) Deferred tax(3)Excess/short provision relating earlier year taxProfiV(Loss) for the period from continuing operations (lX-X)ProfiV(Loss) from discontinuing operationsTax expense of discounting operations

) from Discontinuing operations (Xll - Xlll)) for the period (Xl + XIV)

Earning per equity share:(1) Basic

3,597,886.00

3,597,886 00

See accompanying notes forming part of the financial statementsIn terms of our reports of even date

Place: JaipurDated : 13.05.2016

For and on behalf of tlre Board1&2

Director(lshwar Chand Aganrral)

DIN:00011152

Company Secretary(Arpita Gupta)M.No.44352

(Ajay Kumar Gupta)DIN: 00773700

For Gangwal Arun & Co.FRN 003698C

Membership No.: 072340

(upo-JAIPUR

GREENTECH MEGA ICash Flow Statement

D PARK PVT. LTD.the year ended 31 March, 2016

Amnr

Chanqes in workino catAdj u stments for (incre e

Short{erm loans anc

Adj ustments for increa:Other current liabilitie

Cash flow from extraordin

Particulars

:ing activitiesxtraordinary items and tax

refore working capital changestal:e) / decrease in operating asse/s..advances

t / (decrease) in operating liabilities:

ry itemsrtionsnds

1 in) operating activities (A)

For the year ended31 March 2O'lA

For the year ended31 M:rch 2O4t

(3.597.886

3,597,886

(3,597,886)

(756,507)

4.936 2154.179 708

(86,082)

1.745.4591,659.3774,179,708 1 ,659,377

4,179,708 1,659,377

vqer r uer rer s(sv il uil t vPgNet income tax (paid) / re.

Net cash flow from / (us

4,179,708(761 000

1,659,377

3.418.708 1.659.377

B. Cash flow from invesCapital expenditure on fixr(lncrease)/Decrease in Lo(lncrease)/Decrease in Sf(lncrease)/Decrease in S€(lncrease)/Decrease in Pr(lncrease)/Decrease in CrInterest received on Curre

Cash flow from extraordini

\et cash flow from / (use

ng activitiesI assets & Capital work in Progressg Term Capital Advancesrt Term Capital Advancesurity Depositsminary/Pre-operative Expenses'ent Investmentt Investment

items

in) investing activities (B)

(115,641,736)

(22,119,962)(13,000)

(19,613,267)(123,715,474)

3,597.886(277,505,553)

(24,769,271)

(26,560,067)(77,400)

(15,130,720)

(66,537,458)(277,505,553) (66,537,458)

(277,505,553)

{277.505-553)

(66,537,458)

166 537 45At

C. Cash flow from financProceeds from issue of eoShare application money rProceeds from long{erm k

Interest on Borrowings PaiProceeds from Grant in Air

rg activitiesity shares:eived / (Alloted/refunded)rrowrngs

/ items

in) financing activities (C)

59,461,380(21,000,000)71,500,000(4,060,1 54)

146,870,968252,772,194

80,000,0005,698,080

85,698,080Cash flow from extraordine

252,772,194 85,698,080

Net cash flow from / (use 252.772.194 85.698.080

Net increase / (decrease)Cash and cash eauivalentsCash and cash equivalerReconciliation of Cash alCash and cash equivalents

Cash and cash equivalen" Comprises:(a) Cash on hand(b) Balances with banks:

n Cash and cash equivalents (A+B+C)at the beginning of the years at the end of the yeard cash equivalents with the Balance Sheet:as per Balance Sheet (Refer Note 13)

s at the end of the year *

(21,3't4,65'l22.530.461

20,819,9991.710 462

1 ,215,810 22,530,461

1 ,2't 5 ,810 22,530,461

1.215.810 22.530.461

32,3691,183.441

Q7 lqA

22.433.2621,215,810 22,530,461

See accompanying notesIn terms of our reports of eFor Gangwal Arun & Co.Chartered Accountant

RN 003698C

Arun KumarProprietorMembership No.: 072340

Place: JaipurDated: 13.05.2016

)rming part of the financial statementsn date

For and on behalf of the Board of Directors

(lshwar Chand Agarwal)DIN:00011152

(Ajay Kumar Gupta)DIN: 00773700

Company Secretary(Arpita Gupta)M.No.44352

-GREENTEGH MEGA PARK PVT. LTD.Notes forming part of financial statements

Corporate i

Greentech Megaprovisions of

industrial hub.

Ood Park Private Limited is a private limited company domiciled in India and incorporated under tCompanies Act' 1956. The company is engaged in the activity of Mega Food park T

of the company is the result of imitative shown by the Special Purpose vehicle, constituted for thelinistry of Food Processing Industry, Govt. of India. Under their Mega food park scheme, the MoFpl,)urages the likeminded entrepreneurs to form a special group called Special purpose Vehicle (SpV)im of developing basic infrastructure for food processing industries enabling them to grow into a

nting policies

ng and preparation of financial statementsng and preparation of financial statements

nts are prepared in accordance with the generally accepted accounting principles in India unoerntion on accrual basis. Pursuant to Section 133 of Companies Act, 20'13 read with Rule 7 of the

s) Rules, 2014' ill the Standards of Accounting or any addendum thereto are prescribed byin consultation and reccommendation of the National Financial Reporting Authority, the existings notified under the Companies Act, 1956 (the'Act') shall continue to apply. Consequenly, I

are prepared to comply in all material aspects with the Accounting Standards notified unoer211 of the Act [Companies (Accounting Standards) Rules, 2006] and the other retevies Act, 2013

f the financial statements in conformity with Indian GAAP requires the Management to makemptions considered in the reported amounts of assets and liabitities (including coniingent tiabitities)Income and expenses during the year. The Management believes that the estimates used i

financial statements are prudent and reasonable. Future results could differ due to these estibetween the actual results and the estimates are recognised in the periods in which the resutts

carry any inventory as on 31st March 20i 6

uivalents (for purposes of Cash Flow Statement)

on hand and demand deposits with banks. Cash equivalents are short{erm balances (with anthree months or less from the date of acquisition), highly liquid investments that are

amounts of cash and which are subject to insignificant risk of changes in value.

d using the indirect method, whereby profit / (loss) before exceptional & extraordinary items andeffects of transactions of non-cash nature and any deferrals or accruals of past or future casn

The cash flows from operating, investing and financing activities of the Company are segregatedinformation.

tion

provided on SLM method based on useful life of the assets as provided under Schedule ll of13. The Depreciation amount during the year has been transferred to pre-operative expenses to

Govt. of India.with the specificthriving agro-

Significant acc

Basis of accouBasis of accounThese financialthe historical cost

Accounting Stan

section (3C) ofprovisions of the

Use of estimates

The preparationestimates andand the reportedpreparation of the

/ materiali

Inventories

Company does

Cash and cash

Cash comprisesoriginal maturityconvertible into k

Cash flow sta

Cash flows areis adiusted for

receipts orbased on the avail

iation and

Depreciation hasCompanies Act, 2

ised in futu

2.

2

2.9

2.10

Tangible fixed I

Fixed assets arcondition for its i

line basis as per

Capital work-in-r

ssets

stated at cost of acquisition, any attributable cost for bringing the asset to its workingttended use' less accumlated d n. Depreciation on tangible assets is calculated on a straight-:he useful life prescribed under il of the companies nit, zots.

'oqress:

tich assets are not ready for their intended use and other capital work-in-progress are carried at cost,cost, related incidental expenses and attributable interest.

/ transactions and translations

ergn currency Transactions by the company during the year

rts, subsidies and export incentives

; received Rs.1,468,70,968 grant in aid from Ministry of Food Processing Industry (,MOFpl,,), Govt. ofyear. The grant released from MOFPI is related to depreciable fixed assets and the';;;ias deferred income as per AS-12. The deferred income is reco;nised in balance sn""t ,ntiiin!lSuch allocation to income is made over the periods and in propoftion in which depreciation on

closuretted Parties and description of relationship:-ement personnel:r Chand Agarual , DirectorRam Gupta , DirectorBansal, DirectorlSinghvi, Director(umar Gupta, DirectorRam Meel, Director

n Chaudhary, Directorrd Chaudhary, Directorri Chand Jain, Nominee Director

rd parties with whom transactions have taken place during the yearIndia Pvt Ltdruer Infrastructures Ltd:lopers Pvt Ltd\ssociates Pvt Ltd

rith related parties:

The Company he

India during therecognises granlcommencement ,

life of the assets.assets is chargec

Related Party DiA. Name of Re

l- Key manai. Shri lshwrii. ShriAtmiiii. Shri Suniv. ShriVimv. ShriAjayvi. Shri Surjvii. ShriVarviii. Shri Birix. Shri Laxr

ll- Other relali. CG Foodsii. Genus P<

iii. ARG Der

iv. Kamtech

3. Transactions

tlame of Related tartv Relation Nature of Transaction 2015-16 2014-15G Foods India P t Ltd Associate Share application monev 49,000 000

ienus Power Infri_td

structures Associate Share application money 13,200,000 17,600,000

\HG DE vt Ltd Associate Share aoolication monev 12,000,000 '16,000,000

lunil Bansal KMPShare application money

6,000,000 8,000,000Ham Meel KMP Share application monev 6,000,000 8,000,000

infl Suresh Aoarv a KMP Share application monev 1,200.000 2,000,000(amtech Associal s Pvt Ltd Related Partv Share application monev 61.380 800.000Mr. Suresh Aoa 'al has ceased to be Director and not a KMp as at 31st March, 2016

2.11 Taxes on incProvision for Tax of Rs 11,11,748 has been made on the Interest Income earned on Fixed Deposit

Deferred tax a and liability has not arisen during current fiscal year as the project is in construction stage ano no>nt tax differences as per AS-22.timing and

2.12 Provisions and ntingencies

There is no liability as on 31st March, 2016 (previous year is NtL)

2.13

2.14 Borrowing

Share app money pending allotmentat 31 March 16,there is no any Share Application Money pending for allotment

: are attributable to the acquisition and construction of qualifying assets are capitalised. Otherrecognised as an expense in the period in which they are incurred.

construction stage, therefore estimation of recoverable value of assets need not be carried outduring the curren year.

Borrowing costs

2.15 LeasesLease rentals paline basis overand non cancell

lmpairmentThe project is

le as per agreements for assets taken on operating lease are charged as expenditure on straightterm .During the yearlease rent of Rs 7,60,887 (previous year Rs 3,51,S00) towards cancellableleases has been included under "Rent" and capitalised in pre-operative expenses

GREENTECH MEGA FOOD PARK PVT. LTD.

Notes forming part of financial statements

Note4:Reservesand

Note 5 : Long-term

,000 Equity Shares of Rs. 10/- each.

1 38 Equity Shares of Rs. .10f each fully paid up

1,00,00,000 Equity shares of Rs 10^ each159,461,380

of aggregate number ano ctaii oisnaEs?ttoiGopard up pursuant to contract(s) without payment

lpanynasonlyoneclassofequityshareshavingaparvalueof Rs l0/-pershare.Eachholderofequityshareisto one vote per equity share.

(i)(ii)(iii

(iv)(v)

Power Infrastructures Ltd

35.12%20 07%10 03%22.07%10 03%

As at 31.03.2016 As at 31.03.2015

Opening balanceAdd: Profit / (Loss) for

of Profit and Loss

year

As at 31.03.

of Repayment & Security As at 31.03.20

Term Loan fromBank of Baroda:

n of Rs 30 crore is

system starting from firstFY 2017-18 71,613,272

secured other

("grti

%,#

Term Loan is secured by1 Equitable mortagage2 Equitable mortagage3 Hypothecation of all4, Hypothecation of all

project land situated at village rupangarh, Distt Ajmer Rajasthan and proposed construction thereon.land proposed for 4 PPC's and proposed construction thereon.ano proposed movable and immovable fixed assets at proposed prqect )and future current assets ofthe company viz stock, receivable and other current assers.5. Exclusive charge on Ti ll and Tier lil EscrowA/c of the company, all monies deposited therein.6 Personal guarantees

Details of

Note6:OtherCurrent

Note 7 : Short-term

Term Loan from Bank 71,613,272

at 31.03.2016

As at 31.03.2016 As at 31.03.2015(i) Curre(i) Dutie(ii) Audit

maturities of long{erm debt (Refer Note 5)

95,1 6411,000

941 ,1 65713,454668.836

for employee benefits- Others:for Income Tax

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Note I : Capital Work in

Note 10 : Preliminary & Expenses

r58,465,887'71,465,794

9,966,0456,086,818

at 31.03.201

Audit FeeBank Charges/ProcessingRoc Fee Exp.Repair & Mantinance Exp.Salary AJc

Trainee StipendESI Employer ContributiEPF EmployerMedical Exp.Travelling Exp.

iness Promotion Exp.

Fuel & Vehicle Exp.Other Statutory Exp.Guest Hospitality &Rent Exp.Interest on Term Loan

Telephone ExpLegal & ProfessionalPostage & Courier Exp.Printing & Stationery Exp.Misc Exp.Office Maint. Exp.

House Maint.Exp

269,'t2830,000

1,671,76728.200

139,47710,292,198

62,23277,41933,03155,074

9,345751,987

3642,573,675

678,45573.804

431,'t15569,500110,443760,887

,4,060, 154

22,661129,878530,350

5,120102,73923,30853,77766,06861 ,265

2tj,268,4092- ,903,465

69,97511,000

2,030,5743,672,400

34,4333,7't 5,091

54,7654,5809,407

6,382480,1 59

10,4903,687,460

44.107

191,154245,310

53,698351,500

12,44770,940

136,0008,189

94,03610,23178,86013,729

15,319,6146,583,851

Note 11 : Long-term and advances

Note 12: Current

Note 13 : Cash and cash

As at 31 ,03.2016

Capital advancesSecured, consideredUnsecured, considered

Less: Provision for

(b) Security depositsSecured, consideredUnsecured, considered

Rent Security(ii) Security Deposit with(iii) Security Deposit with(iv) Security Deposit with

Doubtful

Less: Provision for

c) Loans and advancesSecured, consideredUnsecured, consideredDoubtful

Less: Provision for

100,0001,000,000

20,0006,800

90,4001,000,000

20,0003,400

1,1 13,800

with Bank of Baroda 123,715,474

As at 3'1.03.2016 As at 31.03.2015

(a) Cash on hand

Note : Short-term and advances

Pa ticularsAs at 31.03.2016 As at 31,03.201S

(al LoaSecureUnsecrF)nr rhlfr

rs and advancesI, considered goo'ed, considered g

ovision for doubtl

rrity deposits, considered goo(

ed, considered gi

ovision for doubtf

s and advances, considered goo(ed, considered g(

)vision for doubtfl

aid expenses - U

rces with goverr)d, considered goieivableTax

:orporate deposconsidered good

)d, considered go

rvision for doubtfr

nces to Contraclconsidered goodrd, considered go,

vision for other dr

Advances

to

00

related parties

I loans and advances

)0

I deposits

o employees

)o

loans and advances

secured, considered good

nent authoritiesd:

inter-corporate deposits

rs

rbtful loans and advances

UnSecuDoubtfu

Less: Pr

(d) Preg

(el BalaI lnscnr rr

2.214 o udz

2.214 6,082

2,214

359,789761 ,000

6,082

lrDS Re

lAdvanc(I

(f) Inter.SecuredUnsecurDoubtful

Less: Pr

(gl Adv:SecuredUnsecurDoubtful

Less: Prr

lhl Othc

1,120.789

1j20,789

48,680.029 26,560,067

48.680.029 26,560,067

48,680,029480.586

26,560,06780 000Total

-T

50,283.6't8 26,646.149

Note 15 Other lncome

s No Particulars As at 31.03.2016 | As at 31.03.2015

i) nlerel Income (On Fixed Deposits)3,597,886

otal3.597.886 |