balance sheet format

Radico Khaitan Limited

1 Significant Accounting Policies - 2014-15

1.01 Basis of preparation of financial statements

1.02 Use of estimates

1.03 Fixed assets, Intangible assets and capital work-in-progress

1.04 DepreciationTangible assets

a) Cost of Leasehold land and leasehold improvements are amortised over the period of lease.

b)

c) On additions costing less than Rs.5000, depreciation is provided at 100% in the year of addition.

d) Depreciation on amount added on revaluation of assets is transferred from Revaluation Reserve.

Intangible assets

e)

f) Softwares are amortised over a peiod of three years on straight line method.

1.05 Impairment :

1.06 Investments

1.07 Inventories

1.08 Revenue recognition

The financial statements are prepared under historical cost convention, on accrual basis and in accordance with the generally accepted accounting principle (GAAP) in India and comply with the accounting standards specified under section 133 of the Companies Act, 2013, read with Rule 7 of the Companies (Accounts) Rules, 2014 and the relevant provisions of the Companies Act, 2013 (the 2013 Act) / the Companies Act, 1956 (the 1956 Act), as applicable.

The preparation of financial statements requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and notes thereto. Differences between actual results and estimates are recognized in the period in which they materialise.

Fixed Assets are stated at cost except to the extent revalued. Borrowing costs attributable to the qualifying assets and all significant costs incidental to the acquisition of assets are capitalised. Freehold and Leasehold land at Rampur, inter alia, were revalued by an approved valuer as on 1st January, 1999. Capital work in progress includes cost of assets at sites, construction expenditure and interest on the funds deployed. Intangible Assets are stated at cost less accumulated amortization and impairment loss, if any.

With effect from 01.04.2014, depreciation is provided as per Schedule II to the Companies Act, 2013, on straight line method at with reference to the useful life of the assets specified therein.

Based on the anticipated future economic benefits, the life of Brands & Trade Mark and Goodwill are amortised over twenty year on straight line method.

At each Balance Sheet date, the Company reviews the carrying amount of its fixed assets to determine whether there are any indication that those assets have suffered an impairment loss. If any such indication exists, recoverable amount of the assets is estimated in order to determine the extent of impairment loss.

Long term investments are carried at cost. Provision for diminution in value of long term investment is considered, if in the opinion of management, such a decline in value is considered as other than temporary in nature. Current investments are valued at lower of cost or fair value

Finished goods and stock-in-process are valued at lower of cost or net realisable value. Cost includes cost of conversion and other expenses incurred in bringing the goods to their location and condition. Raw materials, packing materials, stores and spares are valued at lower of cost or net realisable value. Cost is ascertained on "moving average" basis for all inventories.

1.09 Excise Duty

1.10 Transfer pricing of Bio-Gas / Power

1.11 Treatment of Employee benefits

1.12 Foreign Currency Transactions

1.13 Derivative Transactions

1.14 Leases

Sales are recognised on delivery or on passage of title of the goods to the customers when the risk and reward stand transferred to customers. They are accounted net of sales tax/VAT, trade discounts and rebates but inclusive of excise duty.Export incentives are accounted for on the basis of export sales effected during the year. Interest income is accounted on time proportion basis. Dividend income is accounted for, when the right to receive is established.

In respect of stocks covered by central excise, excise duty is provided on closing stocks and also considered for valuation. In respect of country liquor and IMFL stocks, applicable State excise duty/ export duty is provided on the basis of state-wise despatches identified. In the case of Rectified Spirit/ ENA, it is not ascertainable as to how much would be converted finally into country liquor or IMFL or sold as such and also to which particular state or exported outside India. Duty payable in such cases is not determinable (as it varies depending on the places and the form in which these are despacthed). Hence, the excise duty on such stocks lying in factory is accounted for on clearances of such goods. The method of accounting followed by the Company has no impact on the results of the year.

Since it is not possible to compute the actual cost, inter unit transfer of bio-gas & power have been valued on the basis of savings in direct fuel cost / prevailing purchase price of power. The same has been considered for valuation of inventories.

The Company makes regular contributions to duly constituted funds set up for Provident Fund, Family Pension Fund, Employees State Insurance, Superannuation and Gratuity, which are charged to revenue. The employees are allowed the benefit of leave encashment as per the rules of the Company, for which provision for accruing liability is made on actuarial valuation carried out at the end of the year. Contribution to gratuity is also determined on actuarial basis.

Transactions in foreign currencies are accounted for at the exchange rate prevailing on the day of the transaction. The outstanding liabilities/ receivables are translated at the year end rates. In the case long term foreign currency monetary items, relating to acquisition of depreciable capital assets, the resultant gain or loss is adjusted to cost of respective capital asset and in the case of other long term foreign currency monetary items, the resultant gain or loss is transferred to 'Foreign currency monetary item translation difference account' and transferred to revenue over the period of long term foreign currency monetary item. In the case of other monetary foreign currency items, the resultant gain or loss are adjusted to the statement of Profit & Loss. Non-monetary items denominated in foreign currency, (such as fixed assets) are valued at the exchange rate prevailing on the date of transaction. Any gain or losses arising due to exchange differences arising on translation or settlement are accounted for in the Statement of Profit and Loss. In case of forward exchange contracts, the premium or discount arising at the inception of such contracts, is amortised as income or expense over the period of contract and exchange difference on such contracts, i.e. difference between the exchange rate at the reporting / settlement date and the exchange rate on the date of inception / the last reporting date, is recognized as income / expenses for the period.

These transactions are undertaken to hedge the cost of borrowing and comprise of principal / interest rate swaps.The income / expenses are recognised as & when earned / incurred. In case of outstanding derivative contracts at the year end date, loss is determined on marked to market (MTM) basis and provision made.

Since significant portion of risks and rewards are retained by lessor in respect of assets acquired on lease, they are classified as operating lease and the lease rentals are charged off to revenue account.

1.15 Research and Development

1.16 Taxation

1.17 Provisions, Contingent Liabilities and Contingent Assets

Fixed assets used for Research and Development are depreciated in the same manner as in the case of similar assets; the revenue expenses are charged off in the year of incurrance.

Provision is made for deferred tax for all timing differences arising between taxable income and accounting income at currently enacted or substantially enacted tax rates. Deferred tax assets are recognized, only if there is reasonable / virtual certainty that they will be realized and are reviewed for the appropriateness of their respective carrying values at each Balance Sheet date.

Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past events and it is probable that there will be an outflow of resources. Contingent liabilities are not recognized but are disclosed in the notes to accounts. Contingent assets are neither recognized nor disclosed in the financial statements.


36 Employee Benefits : AS-15(I)

(ii)

Rupees in lacs

Leave Encashment 31.03.2015 31.03.2014

A Economic assumptions i) Discounting rate 7.75% 8.50%

ii) Future salary increase 5.25% 6.00%

iii) Expected rate of return on plan assets 0.00% 0.00%

B Break up of expenses

a) Current service cost 79.81 75.77

b) Interest cost 59.05 45.00

c) Net actuarial (gain)/ loss recognized in the period 61.53 95.72

c) Expenses recognized in the statement of profit & loss 200.39 216.49

C Change in present value of obligation a)

694.68 562.51


c) Current service cost 79.81 75.77

d) Benefits paid (84.97) (84.32)

e) Actuarial (gain)/loss on obligation 61.53 95.72

f) 810.10 694.68

Gratuity

A Economic assumptions

i) Discounting rate 8.00% 8.00%

ii) Future salary increase 5.00% 5.00%

iii) Expected rate of return on plan assets 9.40% 9.40%

B Break up of expensesa) Current service cost 80.05 72.06


c) Expected return on plan assets (87.00) (73.40)

d) Net actuarial (gain)/ loss recognized in the period 302.32 70.03

e) Expenses recognized in the statement of profit & loss 376.34 138.45

-

C Change in present value of obligation a)

1,012.07 872.03


c) Current service cost 80.05 72.06


e) Actuarial (gain)/loss on obligation 302.32 70.03

f) 1,437.38 1,012.07

D Change in fair value of plan assets

a) Fair value of plan assets at the beginning of the year 927.71 824.34

b) Expected return on plan assets 87.00 73.40

c) Contributions 198.40 101.77


e) Fair value of plan assets at the end of the year 1,175.08 927.71

f) Liability recognised in the balance sheet 262.30 84.36

The Company has taken a policy with Life Insurance Corporation of India (LIC) for meeting the accruing liability on account of gratuity. The premium, actuarially ascertained by LIC, is charged to the Statement of profit and loss. The amount debited to profit & loss account is Rs. 376.34 lacs.

In respect of leave encashment, provision is made based on the actuarial valuation by an independent Actuary. The following information as required under AS-15 are based on the report of the Actuary / L.I.C.

Present value of obligation as at the beginning of the period 01/04/2014

Present value of obligation as at the end of period 31/03/2015

Present value of obligation as at the beginning of the period 01/04/2014

Present value of obligation as at the end of period 31/03/2015

Rupees in lacs -

Radico Khaitan Limited 31.03.2015 31.03.2014

(iii)

a) 367.62 326.06

b) Contribution to LIC towards Superannuation. 181.70 168.73

c) Medical insurance premium. 91.96 107.59

d) Contribution to Employees State Insurance 33.96 27.99

37 Segment reporting :

38 Related party disclosure as per Accounting Standard -18 :

A Related parties and their relationship :

I

(1) Sapphire Intrex Ltd.

II Associates and Joint Ventures (1) Radico NV Distilleries Maharashtra Limited

(2) Radico Global Limited ( Associate)

III Key Manangement personnel : (1) Dr. Lalit Khaitan , Chairman & Managing Director

(2) Mr. Abhishek Khaitan , Managing Director

(3) Mr. K.P.Singh , Whole Time Director

Relatives : (1) Mrs. Deepshikha Khaitan (Wife of Mr Abhishek Khaitan)

B Rupees in lacs

31.03.2015 31.03.2014

Key Manangement Personnel :

Dr. Lalit Khaitan , Chairman & Managing Director

Remuneration 382.88 363.43

Mr. Abhishek Khaitan , Managing Director


Mr. K.P.Singh , Whole Time Director


Mrs. Deepshikha Khaitan (wife of Mr Abhishek Khaitan)


Mrs. Shailaja Saraf ( Daughter of Dr Lalit Khaitan )


Sitting Fees

Mr. Padmanabh Mandelia ( Grand son of

Dr Lalit Khaitan )


The Company in addition has recognised as expense the following:-

Contribution to recognised Provident Fund (inlcuding Family Pension)

Based on the guideline in Accounting Standard on segment reporting ( AS- 17), the Company's primary business segment is manufacture and trading in liquor. The liquor business incorporates the product groups, namely, rectified spirit, country liquor and IMFL which mainly have similar risks and returns. Therefore, segment reporting is not applicable.

Enterprises that directly, or indirectly through one or more intermediaries,control, or are controlled by, or are under common control with, the reporting enterprise :

(4) Mrs. Shailaja Saraf , Director

Transaction with above in the ordinary course of business :


Sapphire Intrex Ltd.

Security Receivable 60.00 60.00

64.08 60.00

Associates and Joint Ventures

Radico NV Distilleries Maharashtra Limited

Sale of Goods 503.95 414.43

Reimbursement of IT support charges ( Cr ) 31.12 40.13

Tie-up operation income (net of bottling charges) 1,558.43 1,257.61

Dividend Income on Preference Shares 460.82 -

Purchase of materials 3,770.84 2,175.71

Receivable 2,310.52 2,814.79

Payable 22.79 42.76

Guarantee/ Security given by Radico Khaitan Limited 237.60 1,079.34

Radico Global Ltd.

Loan outstanding at the end of the year - 480.80

Interest accrued and outstanding at the end of the year - 93.01

Interest income for the year 27.41 29.34

39

Particulars

Unaudited Unaudited 31.03.2015 31.03.2014

% Ownership Interest 36.00% 36.00%

a Assets 12,801.64 12,223.05

b Liabilities 4,331.74 5,381.82

c Income 10,475.40 9,005.58

d Expenses 9,926.14 8,467.99

e Contingent Liabilities 229.94 712.15

f Capital Commitments 49.56 192.44

31.03.2015 31.03.2014

40 Remuneration to Auditors

a Audit Fee 22.50 22.50

Certification of Statements 6.00 6.00

Service tax 3.52 3.52

Expenses for audit and other work 5.11 3.83

b Cost Audit Fee 1.24 1.29

Expenses for Cost Audit 0.34 0.07

41


Rent Paid (excluding service tax of Rs 4.08 lacs borne by the Company.)

The details of the Company's interest in its Joint Ventures, having Joint Control, as per the requirements of AS-27 on Financial Reporting of Interest in Joint Ventures are as under : (Un-audited)

Radico NV Distilleries Maharashtra Ltd.

In the opinion of the management, there is no impairment of assets requiring provision in accordance with AS-28.


42 Quantitative and other information

Licensed Installed*

a) Particulars of Capacity and Production Unit Capacity per annum Production

1. Molasses / Grain / Malt spirit * KL/BL AT 94% 102,460 102,460 80,137

(102,460) (102,460) (90,773)

KL/AL 96,312 96,312 75,328

(96,312) (96,312) (85,327)

3. Bio gas 000 'M3 No licence required 29,180

(38,361)

4. Pet bottles NOS./1000 No licence required 600,000 532,188

(600,000) (495,547)

* As certified by the Management and not verified by the Auditors.

b) Opening Stock, Closing Stock & Turnover Opening Stock Closing Stock Turnover

Unit Qty Value Qty Value Qty Value

1. Alcohol products

(a) Rectified spirit KL/AL 296 96.96 374 117.18 259 79.66

(1,198) (344.48) (296) (96.96) (2,134) (693.96)

(b) Silent spirit KL/AL 5,369 2,073.83 5,439 2,073.88 29,336 16,429.58

(2,027) (677.00) (5,369) (2,073.83) (30,567) (15,770.36)

(c) Cane juice spirit KL/AL 137 82.02

(91) (63.35)

(d) Malt spirit KL/AL 1,274 2,513.04 963 2,174.20 323 749.33

(1,455) (2,805.29) (1,274) (2,513.04) (321) (669.38)

(e) Grain spirit KL/AL 3,058 1,485.38 2,413 1,119.30 16,037 7,461.75

(2,140) (1,056.61) (3,058) (1,485.38) (15,650) (7,184.87)

(f) Ethanol KL/AL 0 0.09 - - - -

(0) (0.11) (0) (0.09) - -

2. Other alcohol products

(a) Denatured spirit KL/AL 1 0.27 1 0.27 - -

(1) (0.30) (1) (0.27) - -

(b) Indian made foreign liquor AL 1,155,704 3,866.20 948,085 3,773.13 38,785,929 171,179.39

(981,039) (1,436.91) (1,155,704) (3,866.20) (38,618,907) (166,470.98)

(c) Country liquor AL 24,427 17.24 7,473 4.43 14,978,203 98,771.07

(16,882) (10.60) (24,427) (17.24) (14,121,350) (85,606.30)

(d) Imported Alcoholic products BOTTLES 8,977 17.42 30,894 96.56 109,027 454.85

(39,663) (120.33) (8,977) (17.42) (158,840) (642.41)

3. Pet bottles and Caps NOS. 8,308,610 164.99 11,027,451 176.15 288,208,565 6,820.88

(11,174,120) (200.20) (8,308,610) (164.99) (272,801,485) (6,533.64)

4. Jaivik Khad Qtls 9,096 4.64 163 0.16 247,861 184.39

(175,753) (109.50) (9,096) (4.64) (218,179) (132.27)

5. Others 2,832.07

(4,831.38)

6. Other operating income 16,211.23

(15,911.89)

Total: 10,240.04 9,535.27 321,256.23

(6,761.33) (10,240.04) (304,510.79)

Note: Figures in brackets are those of previous year.


Current Year Previous Year

Unit Quantity Value Quantity Value

c) Purchases: -

- Indian Made Foreign Liquor Cases 54,534 941.64 61,375 982.84

- Imported Liquors Bottles 130,944 150.17 129,354 139.18

- Alcohol BL 5,727,000 2,829.29 2,486,000 1,082.57

3,921.10 2,204.59

d) Consumption of raw materials

(i) Molasses Qtls 2,101,363 11,999.78 2,875,826 13,731.96

(ii) Cane juice Qtls 10,737 41.21 16,974 54.98

(iii) Barley Malt Qtls 14,559 381.94 15,950 432.85

(iv) Sorghum Qtls 354 4.00 28,277 361.94

(v) Broken Rice Qtls 426,311 5,963.04 434,687 6,064.29

(vi) Millet (Bajra) Qtls 119,464 1,324.72 182,997 2,175.97

(vii) Maize Qtls 325,211 4,077.23 78,330 1,032.67

(viii)Malt /Malt Scotch/Grain/Graipe Spirits - 1,431.97 - 1,137.10

(ix) Rectified spirit / Extra Neutral Alcohol - 9,006.16 - 8,307.37

(x) Resin KG 7,738,753 7,400.13 7,240,132 7,756.31

(xi) Press Mud Qtls 1,058,539 423.40 425,326 165.87

(x) Others - 885.95 - 754.44

42,939.53 41,975.75

e) Value of imports calculated on CIF basis:

Raw materials 676.39 575.93

Components & spare parts 141.69 155.88

Purchases 346.21 426.68

Capital goods 151.56 -

f) Expenditure in foreign currency on account of

Foreign travel & subscriptions 77.99 51.23

Interest/Financial exp. on ECB 1,525.97 1,565.80

Professsional fee 32.47 30.67

Commission paid / Insurance paid 24.89 24.72

Loan to an Associate Company - -

Freight 1,655.34 2,292.14

Others 17.22 12.39

g)

Raw Materials Others

Value Value

Imported 676.39 1.58 141.69 0.59

(575.93) (1.37) (155.88) (0.63)

Indigenous 42,263.14 98.42 23,996.97 99.41

(41,399.82) (98.63) (24,520.71) (99.37)

42,939.54 100.00 24,138.66 100.00

(41,975.75) (100.00) (24,676.59) (100.00)

Note: Figures in brackets are those of previous year.

Value of imported and indigenous raw materials, spare parts components and stores consumed during the year

% of total Consumption

% of total Consumption


h)

31.03.2015 31.03.2014

(i). Number of non resident shareholders 16 18

(ii). Number of shares held by them 14,260 15,500

(iii). Dividend ( Rs in lacs) 0.11 0.12

(iv) Year to which the dividend relates 2013-14 2012-13

i) 25,855.64 24,297.84

43 Foreign currency exposure 31.03.2015 31.03.2014

Currency Amount (lacs) Amount (lacs)

a Hedged by way of forward exchange contracts:

Borrowings (including interest) - ECB

ICICI Bank Ltd.-Bahrain US$ - 50.41

State Bank of India - Singapore US$ - 3.21

Borrowings - PCFC Loan

Yes Bank US$ 10.00 -

b Not hedged:

Borrowings - ECB

ICICI Bank Ltd.-Bahrain US$ 160.00 165.00

ICICI Bank Ltd.-Bahrain US$ 241.04 248.35

State Bank of India - Singapore US$ 131.25 150.00

Interest payable on ECB/FCCB US$ 4.17 -

Loan givenExport Receivables US$ - 8.00

Export Receivables US$ 119.35 68.06

Advance from Customers EURO 0.08 -

Advance from Customers US$ 100.17 61.60

Advance recoverable in cash or kind EURO 0.05 -

Other receivable US$ 3.24 -

Balance with banks US$ 44.98 -

US$ 0.82 0.54

44

Name Refunded Purpose

Loans givenMoonstar Securities Trading Ovt. Ltd 3,000.00 - 35.00 2,965.00

New Star System Solutions Pvt Ltd 1,900.00 750.00 - 2,650.00

Ganpati Infratech Pvt Ltd 1,400.00 1,250.00 1,100.00 1,550.00

Avtar Instalments Private Ltd. - 2,500.00 2,500.00 -

Competent Finlease Private Ltd. - 2,500.00 2,500.00 -

Forex Finance Pvt Ltd. 750.00 - - 750.00

Fraternal Investment (P) Ltd. - 3,625.00 50.00 3,575.00

Apshara Estate Pvt. Ltd 5,960.00 2,250.00 1,000.00 7,210.00

Radico Global Ltd. 480.80 402.56 - 883.36

Steelman Investment Ltd - 78.24 - 78.24

Sanghi Steel Udyog Ltd 1,500.00 - - 1,500.00

Baba Global Ltd. 500.00 700.00 - 1,200.00

Pioneer Facor IT Infradevlopers Pvt Ltd 300.00 - - 300.00

Deepa Bagla Financial Pvt Ltd. - 500.00 - 500.00

Sai Finserve Pvt. Ltd. - 2,000.00 - 2,000.00

45

46 31.03.2015 31.03.2014

i) Gross Sales 131,056.52 142,292.37

Net Sales 48,032.44 53,659.00

Cost of Sales 32,857.32 36,889.95

Gross Profit 15,175.12 16,769.05

Expenses 3,352.97 3,706.62

Income 11,822.15 13,062.43

Remittance in foreign currency (NIL)/ or to the mandate banks on account of dividends to non residents

Earnings in foreign exchange - Export of goods on FOB basis.

Details of Inter Corporate Deposits and guaranteesare as given below:

Balance 01.04.2014

Given during the year

Balance 31.03.2015

The Company is required to spend a further sum of Rs.71.36 lakhs towards Corporate Social Responsibility relating to the financial year 2014-15, as required under section 135 of the Companies Act, 2013. This is expected to be spent in the succeeding financial year.

The Company has entered into arrangements with certain distilleries and bottling units in other states for manufacture and marketing of its own IMFL brands. The manufacture under the said arrangement, wherein each party's obligations are stipulated, is carried out under it's close supervision. The marketing is entirely the responsiblity of the Company and consequently the Company is required to bear bad debts arising on sales The Company is also required to ensure adequate finance to the distilleries, where required. Accordingly, it is considered appropriate to disclose the following information (unaudited), as applicable to such activities.

Income from operations through other distilleries / bottling units reflects the net contribution from the sales made by these Units and is detailed as under :


ii)

47

As per our report of even date For and on behalf of Board

Dilip K. Banthiya Dr. Lalit Khaitan

For V. Sankar Aiyar & Co. Chief Financial Officer Chairman & Managing Director

Chartered AccountantsICAI Firm Regn. No. 109208 W

Amit Manchanda Abhishek Khaitan

M. S. Balachandran Group Head - Legal & Managing Director

Partner Company Secretary

Membership No. 024282

Place : New Delhi Ajay K. Agarwal

Dated : 30th May 2014 President (Finance & Accounts) Directors

The balance due from distilleries under the arrangement, Rs 17424.63 lacs (Previous year Rs 21031.53 lacs) is included under advances recoverable. This is on account of the financing by the company of inventories,debtors and other current assets net of current liabilities on behalf of the Units. Such advances include Rs.1992.96 lacs (previous year Rs.1927.94 lacs) in respect of units which are closed and considered good and recoverable. The management is taking steps to recover the amount.

Previous year figures have been re-grouped, wherever necessary, to correspond to current year figures.

Radico Khaitan Limited 0.02 (0.00)

Balance Sheet as at 30th September 2015 Rupees in lacs

Particulars Note No

EQUITY AND LIABILITIESShareholders' fundsShare capital 2 2,660.78 2,660.78 Reserves and surplus 3 85,746.07 80,267.62

88,406.85 82,928.40

Non-current liabilitiesLong-term borrowings 4 26,886.50 32,601.53 Deferred tax liabilities (Net) 5 7,152.21 7,152.21 Other long term liabilities -Security Payable 112.39 70.61 Long-term provisions 6 588.70 588.70

34,739.80 40,413.05 Current liabilitiesShort-term borrowings 7 43,502.78 41,241.30 Trade payables 8 12,041.42 12,553.90 Other current liabilities 9 31,787.43 27,439.78 Short-term provisions 10 2,998.51 4,192.50

90,330.14 85,427.48 Total 213,476.79 208,768.93

ASSETSNon-current assetsFixed assets - Tangible assets 11 52,790.19 54,196.55 - Intangible assets 11 3,077.92 3,077.92 - Capital work-in-progress (at cost) 1,194.13 80.30 Non-current investments 12 4,806.34 4,806.34 Long-term loans and advances 13 22,279.01 14,386.00 Other non-current assets - deposits with banks 17 125.88 223.30

84,273.47 76,770.41 Current assets Current investments 14 5,000.00 5,000.00 Inventories 15 19,337.37 21,302.70 Trade receivables 16 51,757.56 47,780.87 Cash and bank balances 17 2,780.72 1,032.76 Short-term loans and advances 18 45,454.29 51,408.79 Other current assets 19 4,873.37 5,473.40

129,203.31 131,998.52 Total 213,476.78 208,768.93

Significant Accounting Policies 1 Other Notes on Accounts 30 to 47

For and on behalf of BoardAs per our report of even dateFor V. Sankar Aiyar & Co.Chartered Accountants Dilip K. Banthiya Dr. Lalit KhaitanICAI Firm Regn. No. 109208 W Chief Financial Officer Chairman & Managing Director

M. S. Balachandran Amit Manchanda Abhishek KhaitanPartner Group Head - Legal & Managing DirectorMembership No. 024282 Company Secretary

Place : New Delhi Ajay K. AgarwalDated : 22-05-2015 President (Finance & Accounts) Directors

As at 30.09.2015

As at 31.03.2015

Radico Khaitan LimitedStatement of Profit and Loss for the 6 months period ended 30th September 2015

Rupees in lacs

Note No Current Year Previous Year

INCOME

Revenue from operations 20 177,793.83 321,256.23 Less : Excise duty 101,336.21 172,416.95

76,457.62 148,839.28 Other income 21 1,654.35 4,498.58

78,111.97 153,337.86

EXPENSES

Cost of materials consumed 22 34,298.90 67,078.19 Purchase of stock-in-trade 23 795.67 3,921.10

24 507.80 734.28

Employee benefits expense 25 5,575.34 10,725.19 Finance costs 26 4,204.18 8,994.49 Depreciation and amortization expense 27 2,000.00 3,831.74 Other expenses 28 25,551.00 49,340.14

72,932.89 144,625.13

Profit for the year before exceptional items & tax 5,179.08 8,712.73 Less : Exceptional Items - - Profit for the year before taxation 5,179.08 8,712.73 Less : Tax expense - Current tax - 1,750.00 - Deferred tax liability / (assets) - 199.21 Profit for the year after tax 5,179.08 6,763.52

Basic Earnings per share in Rs. (face value of Rs. 2/ 29 3.89 5.08 Diluted Earnings per share in Rs. (face value of Rs. 2/- each) 3.89 5.08

Significant Accounting Policies 1 Other Notes on Accounts 30 to 47

For and on behalf of BoardAs per our report of even date

For V. Sankar Aiyar & Co.Chartered Accountants Dilip K. Banthiya Dr. Lalit KhaitanICAI Firm Regn. No. 109208 W Chief Financial Officer Chairman & Managing Director

M. S. Balachandran Amit Manchanda Abhishek KhaitanPartner Group Head - Legal & Managing DirectorMembership No. 024282 Company Secretary

Place : New Delhi Ajay K. AgarwalPresident (Finance & Accounts) President (Finance & Accounts) Directors

Change in inventories of finished goods, work-in-progress and stock-in-trade

Radico Khaitan LimitedNotes on Accounts for the year ended 31.03.2015

Rupees in lacs

2 Share Capital

Authorised

17,00,00,000 (Previous year 17,00,00,000) equity shares of Rs. 2 3,400.00 3,400.00 60,00,000 (Previous year 60,00,000) preference shares of Rs. 1 6,000.00 6,000.00

9,400.00 9,400.00

Issued, subscribed and fully paid

13,30,38,765 (PY 13,30,38,765) equity shares of Rs. 2/- each 2,660.78 2,660.78

2,660.78 2,660.78

a. The Company has issued only one class of shares, referred to as equity shares having a par value of Rs. 2/-. Eachholder of equity shares is entitled to one vote per share.

b. The Company declares and pays dividend in Indian rupees. The dividend proposed by the Board of Directors is subject tothe approval of the shareholders in the ensuing Annual General Meeting.

c. During the year ended March 31, 2015, the amount of dividend per share recognized for distribution to equity shareholdersis Rs. 0.80 (previous year Rs. 0.80) per share.

No. of Shares No. of SharesOutstanding at the beginning of the year 133,038,765 133,038,765 Add: Issued during the year under ESOP Scheme - - Outstanding at the end of the year 133,038,765 133,038,765

No. of Shares No. of SharesSapphire Intrex Ltd. ### 33,888,011 25.47% 33,888,011 Shailaja Finance Ltd. ### 11,491,087 8.64% 11,491,087 Reliance Capital Trustee Company Ltd. ### 12,458,871 8.49% 11,296,871 HSBC Global Investment Funds Mauritius Ltd. ### 9,980,624 7.50% 9,980,624

Summary of Stock Option

Option granted upto the year end 3,650,000 3,650,000

Options forfeited upto the year end 1,540,511 1,540,511

Options exercised upto the year end 1,903,549 1,903,549

Option outstanding at the year end 205,940 205,940

Exercise price (weighted average) Rs. 80.58 Rs. 80.58

In respect of Options granted under the Employee Stock Options plan, in accordance with the guidelines issued by SEBI,

the accounting value of the options is accounted as deferred employee compensation, which is amortized on a straight line

basis over the period between the date of grant of options and eligible dates for conversion into equity shares.

Consequently, Employee benefits expense ( Note no. 25) includes Rs. lacs debit (Previous year Rs.13.62 lacs debit)

being the amortisation of deferred employee compensation.

As at 30.09.2015

As at 31.03.2015

d. Reconciliation of the number of shares

e. Shares held by each shareholder holding more than 5% shares

No. of stock option

No. of stock option

Radico Khaitan LimitedRupees in lacs

3 Reserves and Surplus

Capital ReserveBalance as per last balance sheet 1,213.68 1,213.68

Preference Shares Redemption ReserveBalance as per last balance sheet 20.02 20.02

Securities Premium ReserveBalance as per last balance sheet 37,469.28 37,469.28

Add : Receipts on exercise of employee stock options - -

Add : Transfer from employee stock option outstanding account - - 37,469.28 37,469.28

Revaluation Reserve

Balance as per last balance sheet 870.75 909.22

Less : Transfer being depreciation on revalued assets (Refer Not - 38.47

870.75 870.75

Employee Stock Options outstanding account

Gross employee stock compensation for options granted in earlie 41.09 41.09

Less : Deferred employee stock compensation - -

Less : Transfer to securities premium reserve on exercise of stoc - -

41.09 41.09

General Reserve

Balance as per last balance sheet 35,000.00 30,000.00

Add : Transfer from Surplus - 5,000.00

35,000.00 35,000.00

Surplus

Balance as per last balance sheet 8,849.12 9,860.91

Less : Adjustment relating to Depreciation ( See note 27) - (1,494.29)

Add : Profit for the year as per Statement of Profit and Loss 5,179.08 6,763.52

14,028.20 15,130.14

Less : Appropriations

Transfer to general reserve - 5,000.00

Proposed dividend - 1,064.31

Tax on proposed dividend - 216.67

14,028.20 8,849.16

Foreign currency monetary item translation difference account (2,896.95) (3,196.36)

(Refer Note 33)

85,746.07 80,267.62

As at 30.09.2015

As at 31.03.2015


4 Long-term Borrowings

Term Loans - Secured # ( see note below ) - Rupee loans from banks 5,000.00 6,250.00

- Rupee loans from others 3,529.41 4,117.65

- Foreign currency loans from banks 31,814.71 33,316.64

40,344.12 43,684.29 Less : Shown in current maturities of long-term debt (Refer Note 9)

- Rupee loan from banks 2,500.00 2,500.00 - Rupee loans from others 1,176.47 1,176.47 - Foreign currency loans from banks 9,781.15 7,406.29

26,886.50 32,601.53 # Notes

i). The above loans are secured by a pari-passu first charge on gross block of fixed assets of the Company, both present

and future.

ii). Non-fund based facilities provided by banks are also secured by a second charge on the fixed assets of the Company

iii). Term of repayment and interest are as follows:-

5. Deferred Tax Liabilities (Net)

Deferred Tax Liabilities:

Related to fixed assets 8,914.44 8,914.44

8,914.44 8,914.44

Deferred Tax Assets:

ECB adjustment 987.90 987.90

Provision for gratuity and leave encashment 383.03 383.03

Provision for doubtful debts and others 391.30 391.30

1,762.23 1,762.23

Deferred Tax Liability (Net) 7,152.21 7,152.21

6 Long-term Provisions

Provision for employee benefits. - Leave encashment (Refer Note 36) 588.70 588.70

588.70 588.70

As at 30.09.2015

As at 31.03.2015


7 Short-term Borrowings

Secured - from Banks #

- Cash credit (repayable on demand) 29,682.08 30,241.30

- In Foreign Currency 820.70 -

Unsecured

- from banks 13,000.00 11,000.00

43,502.78 41,241.30

# Loans from banks - secured by hypothecation of inventories and book debts. Further secured by a second charge

on fixed assets of the Company.

8. Trade Payables

Due to Micro and Small enterprises (Refer Note below) - -

Others # 12,041.42 12,553.90

12,041.42 12,553.90

# The Company has not received information from suppliers or service providers, whether they are covered under Micro,

Small and Medium Enterprises (Development) Act, 2006 and hence it has not been possible to ascertain the required

information relating to amounts unpaid, if any, as at year end together with interest paid or payable to them.

9. Other Current Liabilities

Current maturities of long-term debt

- Rupee loan from banks 2,500.00 2,500.00

- Rupee loan from others 1,176.47 1,176.47

- Foreign currency loans from banks 9,781.15 7,406.29

Interest accrued but not due on borrowings 256.20 260.99

Interest accrued and due on borrowings 139.42 137.38

On account of capital goods/ services 372.11 331.35

Advances from customers and others 13,116.95 13,707.89

Dividend Payable including tax thereon 1,280.98 -

Unclaimed dividends # 104.39 105.01

Other payables :

- Security deposits 556.42 583.83

- Accrued salary and benefits 375.20 299.48

- Statutory dues 2,128.14 931.09

31,787.43 27,439.78 # This does not include any amount due and outstanding, to be credited to the Investor Education and Protection Fund

10. Short-term Provisions

For employee benefits.

- Gratuity (See Note 36) 312.30 262.30

- Leave encashment (See Note 36) 157.76 221.40

Proposed dividend - 1,064.31

Tax on proposed dividend - 216.67

For taxation (net of payments) - -

For excise duty on closing stock 2,521.09 2,420.46

Other contingencies 7.36 7.36

2,998.51 4,192.50

As at 30.09.2015

As at 31.03.2015


12 Non Current Investments(At cost) (Unquoted)

i) Trade Investments

Equity Shares of Joint Venture Company

Radico NV Distilleries Maharashtra Limited - 26,59,500 (previous 2,805.74 2,805.74

year: 26,59,500) equity shares of Rs. 100 each, fully paid up, (See

foot note given below)

Preference Shares of Joint Venture Company

Radico NV Distilleries Maharashtra Limited - 20,00,000 (Previous 2,000.00 2,000.00 year: 20,00,000) 10% cumulative, non-convertible preferenceshares of Rs.100 each, fully paid up

4,805.74 4,805.74

ii) Non-trade Investments

New Urban Cooperative Bank Ltd. - 2,388 (Previous year: 2,388) 0.60 0.60 equity shares of Rs. 25 each, fully paid up

0.60 0.60

4,806.34 4,806.34 Foot Note13,56,385 Equity shares (Previous year: 13,56,385) of Radico NV Distilleries Maharashtra Ltd. have been pledged with

a bank as security for loans granted to them

13 Long-term loans and advances(Unsecured- Considered good unless otherwise stated )

Capital Advances 11,863.35 10,605.17

Radico NV Distilleries Maharashtra Limited (Joint Venture) 550.00 1,000.00

Security Deposits 7,625.20 1,426.94

Prepaid expenses 134.47 166.62

Income Tax ( Net of provisions ) 1,153.49 231.64

MAT credit available for set off (refer note - 35) 952.50 952.50

Advances recoverable in cash or kind - 3.13

22,279.01 14,386.00

As at 30.09.2015

As at 31.03.2015


14 Current Investments(At lower of cost or fair value)

Non Trade - Unquoted

Certificate of deposit with a financial institution (SICOM Ltd) 5,000.00 5,000.00 5,000.00 5,000.00

15 Inventories(Refer Note 1.07 on valuation)

Raw materials 5,094.57 6,894.53

Stock in process 1,456.73 1,411.35

Finished goods 8,884.69 9,362.29

Stock-in-trade 97.40 172.98

Stores & spares 1,476.03 1,834.03

Packing materials 2,495.19 1,852.00

Goods in transit - Raw material - -

19,504.61 21,527.18

Less: Provision for obsolete and non moving inventory 167.24 224.48

19,337.37 21,302.70

16 Trade Receivables

(Unsecured- Considered good, unless otherwise stated)

Outstanding for a period exceeding six months from the due date

- Unsecured, considered good 19,052.49 9,068.08

- Unsecured, considered doubtful 1,238.77 238.77

20,291.26 9,306.86

Less: Provision for doubtful debts (1,238.77) (238.77)

Others 32,705.07 38,712.79

51,757.56 47,780.87

As at 30.09.2015

As at 31.03.2015


17 Cash and Bank Balances

Balances with banks

- in current accounts 2,374.16 717.70

- in term deposits # 388.29 414.81

- in unpaid dividend accounts 104.75 105.37

Cash on hand 39.40 18.18

Less: Deposits with more than 12 months maturity shown under

other non-current assets (125.88) (223.30)

2,780.72 1,032.76

# Deposit includesUnder lien with Government department and banks as security. 388.29 414.81

18. Short-term Loans and Advances

(Unsecured- Considered good, unless otherwise stated)

Loans and advances to related parties

- Radico NV Distilleries Maharashtra Limited (Joint Venture) 28.12 29.07 Advances recoverable in cash or kind: - Considered good # 4,412.42 2,539.23

- Considered doubtful 117.67 117.67

Less: Provision for doubtful advance (117.67) (117.67)

Inter corporate deposits (See note 44) 11,966.00 16,990.00 Advances to Contract Bottling Units # - Considered good # 16,143.60 16,874.63

- Considered doubtful 330.59 550.00

Less: Provision for doubtful advance (330.59) (550.00)

Other Loans and Advances

- Sales tax paid under protest 36.89 17.88

- Claims and Duties Recoverable from Excise Department 10,447.47 13,155.45

- Other balances recoverable from Statutory/ Government authori 280.94 111.11

- Security Deposits 794.75 29.79

- Prepaid expenses 1,344.10 1,661.63

45,454.29 51,408.79

# includes due from Radico NV Distilleries Maharashtra Ltd., a J - 1,281.44

19 Other current assets(Unsecured - Considered good)

Interest accrued on

- term deposits 43.42 43.42

- loans and advances 2,920.46 2,396.70

Accrued export incentives 1,408.27 2,263.70

Other Receivables considered Good

- Sales consideration of Investments receivable from a corporate 501.22 769.58

- Unamortised premium on forward Contracts - -

4,873.37 5,473.40

As at 30.09.2015

As at 31.03.2015



20 Revenue from Operations(Refer Note 1.08 on revenue recognition)

Sale of

- Alcohol and other alcoholic products 164,442.57 290,527.60

- Pet bottles & caps 3,262.61 6,820.88

- Jaivik khad 133.03 184.39

- Printed bottles 1,064.35 2,192.45

- Others (Blends & Others) 364.01 513.43

Sale of traded goods - Indian Made Foreign Liquor 386.22 966.65

- Alcohol 263.97 3,384.74

- Imported Liquor 591.47 454.85 Income from Operations through Other Distilleries/ Bottling Units (See note no.46) 5,594.05 11,822.15

Other operating revenues - Export incentives 656.96 2,277.15

- Cenvat credit utilised 392.13 718.22

- Scrap sales 642.46 1,393.72

177,793.83 321,256.23

21 Other Income

Interest income on - Term deposit with banks and financial institutions 252.17 506.82

- Loans and advances (including inter corporate deposits) 1,383.60 3,420.08

- Interest on income tax refunds 7.84 -

Dividend income on non-current (trade) investments - 460.82

Profit on sale of current investments - -

Profit on sale of fixed assets - 0.25

Excess provisions written back 8.24 22.08

Miscellaneous income 2.50 88.53

1,654.35 4,498.58

22. Cost of Materials Consumed

Raw Materials

Opening Stock 6,894.53 5,769.29

Add: Purchases 18,985.02 44,064.77

25,879.55 49,834.06

Less: Closing Stock 5,094.57 6,894.53

Raw material consumed 20,784.98 42,939.53

Packing materials consumed 13,513.92 24,138.66

34,298.90 67,078.19



23. Purchase of Traded Goods

Indian made foreign liquor 333.41 941.64

Alcohol 246.15 2,829.29

Imported Liquor 216.11 150.17

795.67 3,921.10

24. Changes in Inventories of Traded goods,Finished Goods and Stock-in-process

Opening StockStock-in-trade (Traded goods) 172.98 65.99

Finished goods 9,362.29 10,174.05


10,946.62 11,680.90

Less : Closing Stock

Stock-in-trade (Traded goods) 97.40 172.98

Finished goods 8,884.69 9,362.29


10,438.82 10,946.62

507.80 734.28

25. Employee Benefits Expense(Refer Note 1.11 on employee benefits)

Salaries, wages and allowances 5,019.97 9,412.31

Contribution to provident and other funds 259.16 583.28

Gratuity 148.43 376.34

Employee stock options scheme - (Refer Note 2) - 13.62

Staff welfare expenses 147.78 339.64

5,575.34 10,725.19

26. Finance Costs

Interest expense 4,091.04 8,777.43

Other borrowing costs 113.14 217.06

4,204.18 8,994.49

27. Depreciation and amortization expense

Depreciation of tangible assets 2,000.00 4,210.21

Amortisation of intangible assets - 1,154.29

2,000.00 5,364.50

Less:- Adjusted against Surplus (Refer Note 11) - 1,494.29

Less: Transfer from revaluation reserve - 38.47

2,000.00 3,831.74



28. Other expenses

Power and fuel 1,595.07 2,918.67

Stores and spares consumed 1,657.81 3,289.01

Repairs and maintenance

- Building 36.43 116.44

- Plant and equipment 591.28 1,247.03

- Others 95.02 188.00

Machinery and other hire charges 102.53 199.32

Insurance 174.58 435.62

Rent 247.97 465.81

Rates and taxes 1,916.49 2,999.87

Travelling - Directors 72.05 90.43

- Others 496.31 928.97

Directors' fee 6.70 12.80

Foreign exchange fluctuations (net) 1,055.83 2,059.79

Provision for Non-moving/ obsolete Inventory - 117.61

Obsolete and non moving inventory written off -

Less : Adjusted against provisions - -

Charity and donation 10.90 13.80

Corporate Social Responsibility Expenses (Refer note.45) 100.41 138.74

Provision for doubtful debts / advances 1,341.42 475.00

Bad debts / advances written off 70.71 606.12

Less: Adjusted against provision - (474.77)

Bio composting expenses 29.63 321.05

Professional Fee & retainership expenses 341.99 452.58

Communication 88.60 185.04

Sundry balances written off 12.01 83.30

Loss on Sale of Non-current (Trade) Investment - 260.87

Loss on sale / write off of assets 0.35 607.23

Bank charges 17.50 49.62

Increase / (Decrease) of excise duty on Finished Goods 100.63 66.14

Bottling charges relating to leased units 653.35 1,038.86

Other overheads 1,069.72 2,086.25

Selling and distribution:

- Freight outwards 3,528.61 6,829.68

- Supervision charges - after sales 309.66 1,032.80

- Supervision charges to supervisors 391.04 916.71

- Rebate discount and allowance 4,703.44 8,848.49

- Advertisement & sales promotion 4,732.96 10,733.26

25,551.00 49,340.14



29 Earning per Share

5,179.08 6,763.52

5,179.08 6,777.14

133,038,765 133,038,765

133,244,705 133,244,705

Basic earning per share (Rs) 3.89 5.08

Diluted earning per share (Rs) 3.89 5.08

Profit after tax attributable to equity share holders (after deducting prior period and extra ordinary items) - for Basic EPS

Profit after tax attributable to equity share holders (after deducting prior period and extra ordinary items) - for Diluted EPS

Basic weighted average no. of equity shares of Rs. 2/- each

Diluted weighted average no. of equity shares of Rs. 2/- each

Since the potential equity on account of ESOP was anti dilutive in the current year, the diluted earning remains the same as Basic (Rs).


Cash Flow for the year ended 31st March, 2015


A. Cash Flow From Operating Activities

Profit before provision for tax 5,179.08 8,712.73

Adjustment:

Depreciation and amortization expense 2,000.00 3,831.74

Finance cost 4,204.18 8,994.49

Foreign Exchange loss considered in other expenses 1,952.21 1,805.40

Employees Compensation ( ESOP) - 13.62

Loss on sale of assets (107.48) 607.23

Loss on Sale of Investment -

Adjustment for provision for non-moving stock (57.24) 100.92

Adjustment for provision for doubtful debtors and advances 780.59 116.44

Interest income (1,635.77) (3,926.90)

Dividend on investments - (460.82)

Profit on sale of assets - (0.25)

Profit on sale of investment - -

Operating Profit Before Working Capital Changes 12,315.58 19,794.59

Adjustment For Working Capital Changes:

(Increase)/Decrease in inventories 2,022.57 (2,908.65)

(Increase)/Decrease in trade receivables (4,976.69) (3,850.96)

(Increase)/Decrease in other receivables 1,123.78 (281.33)

(Increase)/Decrease in loans and advances (5,821.25) (882.05)

(Decrease)/increase in trade and other payables 1,591.82 9,493.86

6,255.81 21,365.46

Less: Taxes paid (921.85) (2,027.75)

Net Cash From Operating Activities 5,333.95 19,337.71

B. Cash Flow From Investing Activities

Addition to fixed assets (including work-in-progress) (634.38) (4,551.88)

Sale of fixed assets 107.48 (60.03)

Sale of investments - 22.05

(Increase)/ Decrease in loans given 5,024.00 (16,990.00)

Interest income 1,112.01 2,098.78

Dividend income - 460.82

Net Cash Generated (Used) in Investing Activities 5,609.12 (19,020.26)


C. Cash Flow From Financing Activities

Increase / (Decrease) in share capital (including share premium) - 2.77

Proceeds from long term borrowings (INR) - 4,117.65

Repayment of long term borrowings (INR) (1,838.24) (2,611.88)

Repayment of long term borrowings (ECB) (4,332.27) (2,501.15)

Short term borrowings (net) 2,261.48 10,698.33

Investment in non-current fixed deposits with banks 97.42 (52.83)

Finance cost (4,206.94) (8,861.91)

Dividend on equity shares(including tax) (1,280.98) (1,243.88)

Net Cash Generated/ (Used) in Financing Activities (9,299.51) (452.90)

Net increase/(Decrease) in Cash and Cash Equivalents 1,643.56 (135.45)

Balance at the beginning of the year # 1,032.76 1,599.68

Balance at the end of the year: # 2,780.72 1,032.76

1,747.96 (566.92)

# Includes Rs. 105.37 Lacs (Previous Year Rs. 93.47 lacs) related to Unclaimed Dividend

As per our report of even date For and on behalf of Board

For V. Sankar Aiyar & Co.

Chartered Accountants

ICAI Firm Regn. No. 109208 W Dilip K. Banthiya Dr. Lalit Khaitan

Chief Financial Officer Chairman & Managing Director

M. S. Balachandran

Partner

Membership No. 024282 Amit Manchanda Abhishek Khaitan

Group Head - Legal & Managing Director

Company Secretary

Place : New Delhi Ajay K. Agarwal

Dated : 30th May 2014 President (Finance & Accounts) Directors

Notes: The above Cash Flow Statement has been prepared under the indirect method as set out in Accounting Standard-3 on Cash Flow Statements.


11. Fixed Assets(Refer Note 1.03, 1.04 and 1.05)

(0.26)

Description of Assets

Gross Block Depreciation Net Block

As at 01.04.2015 Additions Deductions As at 30.06.2015 Upto 31.03.2015 For the year Written back Upto 30.06.2015 As at 30.06.2015 As at 31.03.2015

Tangible Assets Freehold land 222,656,233 222,656,233 - - 222,656,233 222,656,233 Leasehold land 194,654,821 194,654,821 132,159,723 132,159,723 62,495,098 62,495,098 Buildings 796,011,588 796,011,588 202,554,518 202,554,518 593,457,070 593,457,070 Plant & equipment 6,473,149,625 6,473,149,625 2,009,119,607 2,009,119,607 4,464,030,018 4,464,030,018 Office equipment 43,075,878 43,075,878 39,244,164 39,244,164 3,831,715 3,831,715 Furniture & fittings 52,106,957 52,106,957 39,029,157 39,029,157 13,077,800 13,077,800 Vehicles 89,098,135 89,098,135 42,447,587 42,447,587 46,650,548 46,650,548 Leasehold improvements 77,295,298 77,295,298 63,841,728 63,841,728 13,453,570 13,453,570

7,948,048,535 - - 7,948,048,535 2,528,396,484 - - 2,528,396,484 5,419,652,051 5,419,652,051

Intangible Assets Brands & trade marks 524,165,585 524,165,585 268,939,992 268,939,992 255,225,593 255,225,593 Goodwill 95,500,261 95,500,261 77,265,616 77,265,616 18,234,645 18,234,645 Softwares 137,068,971 137,068,971 102,737,562 102,737,562 34,331,409 34,331,409

756,734,817 - - 756,734,817 448,943,170 - - 448,943,170 307,791,647 307,791,647

Total 8,704,783,352 - - 8,704,783,352 2,977,339,654 - - 2,977,339,654 5,586,810,631 5,727,443,697

Previous year 8,206,454,989 613,589,987 115,261,624 8,704,783,352 2,501,452,962 536,451,649 60,564,957 2,977,339,654 5,727,443,698 5,705,002,027

(Rupess in lacs)

Description of Assets

Gross Block Depreciation Net Block

As at 01.04.2015 Additions Deductions As at 30.06.2015 Upto 31.03.2015 For the year Written back Upto 30.06.2015 As at 30.06.2015 As at 31.03.2015

Tangible Assets Freehold land 2,226.56 - - 2,226.56 - - - - 2,226.56 2,226.56 Leasehold land 1,946.54 - - 1,946.54 1,321.58 - - 1,321.58 624.96 624.96 Buildings 7,960.11 - - 7,960.11 2,025.55 - - 2,025.55 5,934.56 5,934.56 Plant & equipments 64,731.50 - - 64,731.50 20,091.19 - - 20,091.19 44,640.31 44,640.31 Office equipments 430.76 - - 430.76 392.45 - - 392.45 38.31 38.31 Furniture & fittings 521.08 - - 521.08 390.29 - - 390.29 130.79 130.79 Vehicles 891.00 - - 891.00 424.48 - - 424.48 466.52 466.52 Leasehold improvements 772.95 - - 772.95 638.41 - - 638.41 134.54 134.54

79,480.50 - - 79,480.50 25,283.95 - - 25,283.95 54,196.55 54,196.55

Intangible Assets Brands & trade marks 5,241.66 - - 5,241.66 2,689.39 - - 2,689.39 2,552.27 2,552.27 Goodwill 955.00 - - 955.00 772.65 - - 772.65 182.35 182.35 Softwares 1,370.68 - - 1,370.68 1,027.38 - - 1,027.38 343.30 343.30

7,567.34 - - 7,567.34 4,489.42 - - 4,489.42 3,077.92 3,077.92

Total 87,047.84 - - 87,047.84 29,773.37 - - 29,773.37 55,868.11 57,274.47

Previous year 82,064.54 6,135.91 1,152.61 87,047.84 25,014.52 5,364.50 605.65 29,773.37 57,274.47 57,050.02

Notes:a) Additions to Plant and Equipment includes Rs. lacs, towards adjustments foreign exchange loss/ (gain) (previous year: Rs.479.45 lacs) on long term foreign currency borrowings.b) Additions to Plant and Equipment includes Rs Nil (Previous year Rs.Nil), towards capitalization of interest.c) With effect from 01.04.2014, depreciation is provided as per Schedule II to the Companies Act, 2013, includes Rs.1494.29 lakhs carrying value of assets whose life has been

completed as on 31-03-2014 as per Schedule-II, which has been adjusted.

Cash credit loans from banks

102220 ING Vysya secured loan 370,000,000 102503 OTHER THAN TERM LOANS FROM BANKS (SECURED) - 103023 PNB-WCDL A/C NO:8779927 284,800,599 103025 PNB-NP-WCDL A/c No:8779723 282,788,527 103039 State Bank Of Hyderabad CC62054217851 791 103046 State Bank of Indore, ND- CC 148,516,580 103069 State Bank Of Hyderabad - WCDL 119,999,429 103103 Standard Chartered WCDL secured Loan 180,000,000 103113 STATE BANK OF TRAVANCORE - WCDL-5180 - 241000 Punjab National Bank Rampur Cc A/C 7 30,405,712 241009 SBI-Rampur-CC-01600070106 25,648,160 241010 State Bank Of Travancore CC-20 2,036,795 241011 UTI Bank Cc A/C 0070103001224 230,348,514 241012 UTI Bank WCDL A/C 12254 ### (25)241164 STATE BANK OF MYSORE CC A/C NO.01605050263 331,038,633 241266 YES BANK PCFC LOAN A/C - 241268 IDBI BANK CC A/C 0127655100001403 95,838,559 241270 Royal Bank of Scotland OD Limit A/c 6528848 - 241272 ICICI BANK LTD CC A/C 000751000383 ### (85)241273 IDBI Bank CC A/c. 0127655100001472 3,214,572 241274 Lakshmi Vilas Bank OCC A/c -000275 291,714,456 245000 UTI BANK-CP-6490 MAIN ACCOUNT ### (22,463,308)245001 UTI-CP-RECEIPT ACCOUNT-6490 ### (80,525,305)245002 UTI-CP-PAYMENT ACCOUNT-6490 ### 3,460,459 245020 PNB-NP-0318- MAIN ACCOUNT OUNT 7,036,833 245021 PNB-NP-RECPTOUNT-0318 490 (1,383,746)245022 PNB-NP-PAYMNT ACCOUNT-0318 (13,664)245030 PNB-NP--9878- MAIN ACCOUNT ### (1,278,153)245031 PNB-NP-RECPT ACCOUNT-9878 ## - 245032 PNB-NP-PAYMNT ACCOUNT-9878 ### 981,371 245050 PNB-NP--0655--MAIN ACCOUNT 304,971,358 245051 PNB-NP-RECEIPT ACCOUNT-0655 (750,389)245052 PNB-NP-PAYMNT ACCOUNT-0655 1,958,288 245080 PNB-NP--0220-- MAIN ACCOUNT (7,183,011)245081 PNB-NP--RECEIPT ACCOUNT-0220 - 245082 PNB-NP-PAYMNT ACCOUNT-0220 11,092,994 241008 SBI (IFB) N.Delhi 254,136,794

###Sub Total 2,866,391,737

Less:- Debit balances (Transferred to Bank Balances) (99,825,046)Add:- Credit balances (Transferred from Bank Balances) 1,990,753

Total 2,968,207,536

INVENTORIES

Raw Materials260000 Inventories-Raw Materials 509,457,384 689,452,567

271005 Goods In Transit - -

Work -in-progress260050 Inventories-Semifinished 638,648,586 705,482,925

Transferred to Finished Goods (492,975,771) (564,347,867) 145,672,815 141,135,058

Finished Goods260060 Inventories-Finished 143,384,486 129,835,584

Add:- Transferred from semi Finished Goods 492,975,771 564,347,867 Add:- Excise Duty on provision for Closing Stock 252,108,663 242,045,971

888,468,920 936,229,423

Trading Goods260080 Inventories-Trading Goods 9,129,307 5,513,497 260081 Inventories-Trading Goods- IMFL 610,520 5,891,456 261010 Import Duty -Stock at Depot - - 261011 Customs Duty -Stock at Depot - 5,892,973

Sub Total 9,739,827 17,297,926

Stores & Spares260020 Inventories-Stores & Spares 102,942,594 96,696,813 260040 Inventories-Fuel 7,383,448 43,307,436 260070 Inventories-Scrap 1,485,703 2,982,503 260090 Inventories-Promotional Items 35,744,520 40,376,461 260095 Laboratory Apperatus/Equipment/Tools 46,666 39,444 260099 Inventory Adjustment Account - -

147,602,931 183,402,657

260010 Inventories-Packing Materials 249,518,832 185,200,434

Total Inventories 1,950,460,709 2,152,718,064 108381 Provision For Obsolete and non moving inventory 16,724,069 22,447,503

Total Net Inventories 1,933,736,641 2,130,270,561

CODES PARTICULARSSch. As at 30.09.2015 As at 31.03.2015

Rs. Ps. Rs. Ps.

REVENUE FROM OPERATIONSSale Of Finished Goods & Alcoholic Products

300000 Sales # IMFL Civil 5,854,932,082 10,919,764,534 300001 Sales # RTD Civil 23,100,658 - 300010 Sales # IMFL Defence 624,338,289 1,238,828,573 300020 Sales # Country Liquor 5,851,307,004 9,877,106,985 300025 Sales # IMFL DRPL - 213,439 300030 Sales # Alcohol 436,728,316 795,028,426

Less: Sale of pet bottles - (363,006)300050 Sales # Exports 416,991,273 1,114,204,491

Less:- Export Sale of MMS (8,398,471)Less:- Sale of traded IMFL (38,622,018) (72,816,087)

300055 Sales # ENA Exports 743,440,565 1,689,788,338 Add:- Export Sale of MMS - 8,398,471 Less:- Sale of traded alcohal (26,396,640) (338,473,550)

300080 Sales # deductions (5,870,297) (9,185,757)300121 Sales rounding off dr/cr. 854 1,662 331110 Bottling Fee Recovered 41,517,402 56,754,894

Total 13,921,467,488 25,270,852,941 Less:- Excise Duty Already Gross up 7,340,055,953 12,675,904,335 Add:- Excise Duty 10,133,621,379 17,241,694,713 Less:- Sales Tax 270,775,589 783,883,763 Less:- Sale of VMS/Fusel oil Etc. (Added in Other Sales) - Sales including Excise duty 16,444,257,325 29,052,759,556

Pet Bottles & Caps300076 Sales # Pet Bottle & Caps 326,261,406 682,087,769

Jaivik Khad300091 Sales # Bio Composting 13,303,105 18,439,233

Printed Bottles300075 Sales # Mfg. Bottle 106,435,238 219,245,466

Others (Blends & Others)300070 Sales # Misc. 6,035,805 19,070,209

Less: Essence Sales B001 - - Less: Pet bottles sales B020 - (7,619,623)Less: Printed bottles sales B013 (2,414,735) (4,069,202)Less: Printed bottles sales B017 - (5,691,118)

300071 Sales # CO2 7,041,904 14,996,695 300110 Sales # Packing Material 13,780,177 25,047,823

Less: Sale of alcohol at AES B016 - (17,760,000)300120 Sales # Essence 20,480,315 46,028,248 330000 Storage Wastage Realised Account (8,522,817) (18,660,257)

36,400,648 51,342,775 Transferred from Alcohal sales - -

Total 36,400,648 51,342,775

Sale of traded goods Finished Goods & Alcoholic Products

300040 Sales # IBD 59,147,384 45,485,487 300056 Sales # Merchant Trade - 23,849,351

Add:- Sale of traded IMFL 38,622,018 72,816,087 Add:- Sale of traded alcohal 26,396,640 338,473,550

124,166,042 480,624,475

Income from Operations through Other Distilleries / Bottling Units330032 RKL's Share of Distributable Surpl. -GDL 69,446,412 215,530,820 330036 RKL's Share of Distributable Surpl. from-KAMAL - (498,969)330037 RKL's Share of Distributable Surpl. -RAVI KUMA 5,644,674 8,316,345 330038 RKL's Share of Distributable Surpl. -UNITED DISTIL - (23,760,474)330040 RKL's Share of Distributable Surpl. -BACCHUS 28,786,119 69,846,665 330041 RKL's Share of Distributable Surpl. -GOOD HOST 58,567,836 101,176,235 330043 RKL's Share of Distributable Surpl. -IFB - - 330044 RKL's Share of Distributable Surpl. -SEVEN SISTER 33,542,576 77,241,095 330046 RKL's Share of Distributable Surpl. -EMPEE DISTILL 302,830 842,604 330047 RKL's Share of Distributable Surpl. -HIMALAYAN GOL 20,019,731 27,932,721

330049 RKL's Share of Distributable Surpl. -OAKLAND BOTTL 26,534,250 64,043,526 330050 RKL's Share of Distributable Surpl. -SVD 127,746,859 190,231,987 330053 RKL's Share of Distributable Surpl. -GEMINI RANCHI 5,500,377 12,921,933 330055 RKL's Share of Distributable Surpl. -MIDAS GOLD 4,202,706 10,667,263 330061 RKL's Share of Distr Surpl -New Ind. Disti-J&K - (465,196)330065 RKL's Share of Distr Surpl -Gowthami Agro - - 330067 RKL's Share of Distr Surpl -Chitwan - - 330071 RKL's Share of Distr. Surpl -Apollo Alocobev - - 330072 RKL's Share of Distr Surpl -Unokotti Di - - 330073 RKL's Share of Distr Surpl -Polsons Distillery 11,446,863 33,183,908 330074 RKL's Share of Distr Surpl -RVN Distillery Maha. L 80,705,094 185,204,945 330075 RKL's Share of Distr Surpl -Diamond Bottling 9,846,808 18,550,802 330077 RKL's Share of Distr Surpl -SNJ 17,128,341 149,505,335 330079 RKL's Share of Distr Surpl -SAFIL,Chennai (2,871,085) (162,587)330080 RKL's Share of Distr Surpl -Netravati, Bangalore 90,142,724 168,011,911 330081 RKL's Share of Distr Surpl -GSB&CO 17,613,163 (647,059)330082 RKL's Share of Distr Surpl -RLL- Derabassi - - 330083 RKL's Share of Distr Surpl -GVAT-Tamilnadu 655,928 2,117,136 330084 RKL's Share of Distr Surpl -BhatiaWines,Bilaspur 39,008,534 46,675,349 330085 RKL's Share of Distr Surpl -BaggaDistHydPvtLtd - 43,921,246 330086 RKL's Share of Distr Surpl -WalesDistPvtLtd - - 330090 RKL's Share of Distr Surpl -Passion Bev,Hoogly 26,093,775 49,324,636 330091 RKL's Share of Distr Surpl MBDL,TN - (1,720,985)330092 RKL's Share of Distr Surpl -MBDL,ANDHRA 1,403,088 45,586,641 330093 RKL's Share of Distr Surpl -Kalpatharu Brew&Dist 245,955 - 330094 Royalty Recd-Gemini Distt-Patiala 86,550 -

Gross Total 671,800,109 1,493,577,835

Bottling Charges471101 Bottling Charge- NVDB - - 471102 Bottling Charge- GDL 8,228,324 11,101,520 471106 Bottling Charge-Kamal - - 471108 Bottling Charge-UD, calicut - Jan 14 to March 14 34,523,714 59,406,406 471108 Bottling Charge-UD, calicut - Upto Dec 14 - 471110 Bottling Charge-Bachhus 3,649,267 8,970,309 471111 Bottling Charge-Goodhost 9,882,100 16,906,035 471114 Bottling Charge-Seven Sister 5,089,925 11,182,805 471119 Bottling Charge-Oakland 3,265,263 8,317,989 471120 Bottling Charge-SVD 13,133,741 21,031,035 471122 Bottling Charge-Gemini jharkhand 871,920 2,027,250 471133 Bottling Charge-Polson 9,103,937 20,117,893 471134 Bottling Charge-Diamond Bottling 1,823,076 3,253,120 471135 Bottling Charge-SNJ - 65,801,710 471137 Bottling Charge-EMPEE distilleries 5,547,816 11,430,720 471138 Bottling Charge-MBDL,TN - - 471153 Bottling Charge-Ne India Dist. Jammu - 30,000 471159 Bottling Charge-Himalayan Gold 1,607,739 2,428,128 471160 Bottling Charge-RNVDML,Aurangabad 15,738,518 29,362,076 471164 Bottling Charge-Netravati,Bangalore 18,746,962 36,944,421 471166 Bottling Charge-RLL - - 471167 Bottling Charge-Golden Vats pvt Ltd,. - - 471168 Bottling Charge-Bhatia Wines Pvt Ltd, CG 2,167,790 4,749,125 471169 Bottling Charge-BaggaDistHydPvt Ltd,AP - 28,128,111 471173 Bottling Charges-Passion beverages, Hoogly 3,546,655 8,422,470 471140 Bottling Charge-MBDL, CHITTOOR,AP 1,071,144 29,382,426 471107 Bottling Charge-RKDL 1,192,245 3,206,465 471165 Bottling Charge-GSB&CO 12,890,590 - 471174 Bottling Charge-SENTHINI 10,445,915 - 471175 Bottling Charge-BRK SPIRITS 5,595,221 - 471176 Bottling Charge-Kalpatharu TUU, Karnataka 386,365 - 440659 Bottling charges- Rhizone 9,222,179 33,048,754

177,730,405 415,248,766 Less:- Added In other Overhead 65,334,844 103,885,880 Add:- Adjustment of Service Tax on TUU - ###

Total Bottling Charged Paid to CBU`s 112,395,561 311,362,887

Net Income from CBU`s 559,404,549 1,182,214,948

Other operating revenuesExport Incentives

330019 Export Incentive Recieved- Miscell - 63,755,064 330020 Export Duty Draw Back Recieved 65,696,145 163,960,426

Total 65,696,145 227,715,490

Cenvat Credit Utilised330030 Modvat Credit Utilised 39,212,780 71,821,629

Scrap sales300060 Sales # Scrap 64,246,144 139,371,506

OTHER INCOME

Interest income on:Bank Deposits

331013 Interest on FDRs (Bank local) 25,216,921 50,681,766 Total 25,216,921 50,681,766

Inter corporate deposits331010 Intt. Received 138,360,351 342,008,473

Interest on income tax refunds331011 Intt. Received on I.Tax refund 784,300 -

Dividend Income331000 Dividend Recived - 46,082,192 331140 Dividend Recived-Mutual Fund - - 331150 Dividend Recived-SCRIPT - -

Total - 46,082,192

Net gain on sale of Current Investments331070 Profit on Sale of Shares - - 331071 Profit on Sale of Mutual funds ( incld. - -

- -

Net gain on sale of Fixed Assets331050 Profit On Sale Of Assets - 25,389

Excess Provisions Written Back331080 Sundries Balances Written Back 304,778 680,081 331090 Exess Provision Written Back 519,635 1,527,499

Total 824,413 2,207,580

Miscellaneous Income 331030 Hire Charges Received - - 331040 Misc. Income 237,404 7,688,886 331045 Income from SCRAP - 20,147 331035 CASH DISCOUNT RECD FROM VENDOR - 1,143,457 331048 Duty Script - - 331060 Insurance Claim Received 12,610 - 331120 Denaturation charges recovered - -

Total 250,014 8,852,489

(0.26) 0.35

CODES PARTICULARSSch. As at 30.09.2015 As at 31.03.2015

Rs. Ps. Rs. Ps.

20. COST OF MATERIAL CONSUMED:400000 Raw Materail Consumed 871,060,934 1,774,871,341 400026 Mat.Cons for Sale 23,011,670 54,913,170 400069 Resins Consumed 326,118,823 740,013,319 400070 Molases/ENA Consumed 818,824,072 1,641,127,917 400079 Incrase/Decrease/consumptioin- MMS 3,497,706 6,374,576 400080 Incrase/Decrease/consumptioin-VMS 18,374,330 36,504,862 400081 Incrase/Decrease/consumptioin-CARAMEL 2,955,792 3,681,310 400102 Raw Material Consumption-Fresh Malt Spirit - - 410060 Raw.Mat consumed-Adjustment 13,675,955 34,025,046 410061 Grain- Handling Charges 978,447 2,442,015

Total 2,078,497,729 4,293,953,554

Packing Materials400005 Packing Material Consumed-others - 19,423,112 400027 P.Materials Consumed for Sale 12,741,663 3,319,377 400071 Bottles-Consumption 624,085,689 1,117,781,361 400072 Caps-consumption 164,285,470 315,130,717 400073 Lables-Consumption 46,705,058 85,812,526 400074 C.C.Box-Consumption 157,408,896 296,634,995 400075 Monocarton-Consumption 26,830,142 51,586,464 400107 Hologram/EAL Consumption 60,690,412 76,330,710 400106 Canister-Consumption 1,566,942 1,798,267 410038 Excise Adhesive label 534,560 559,756 410039 Label Overprinting Charges 2,258,860 6,161,619 410040 Pak.Mat consumed-Adjustment 3,080,819 7,270,980 411010 Packing Material Issued for Subcontracting (4,267,302) (8,281,530)410041 Frosting charges of bottles 4,467,901 8,274,793 400088 Incrase/Decrease/consum.-Essence 28,907,107 33,072,077 400089 Incrase/Decrease/consum.-Shrink Sleeves 3,187,514 6,882,501 400090 Incrase/Decrease/consum.-Other Pack Mat. 34,625,509 73,580,679 400093 Incrase/Decrease/consum.-Masked Bottle (77,156) 1,672,379 400094 Incrase/Decrease/consum.-Frosted Bottle 142,577 (330,745)400095 Incrase/Decrease/consum.-Printed Bottle (123,483,305) (230,323,719)331046 inc/dec in value of bottles 30,480,333 47,150,183 400096 Incrase/Decrease/consum-Grain Spirt undr maturtion - 300,699 400097 Incrase/Decrease/consum.-Matured Grain Spirit 54,915 273,656 400104 Incrase/Decrease/consum.-Pyrosil Coated Bottles (1,025,985) (2,624,503)400105 TetraPack-Consumption 57,851,220 118,943,704

Sub Total 1,131,051,838 2,030,400,057 Differences of Increase and Decrease stock 220,339,778 383,465,639

Total 1,351,391,616 2,413,865,695

PURCHASE OF TRADED GOODSPurchases-IMFL

401000 Purchases-IBD 21,611,027.64 15,016,610 401002 Purchases-Alcohol 24,615,158 282,928,622 401005 Purchases-Merchant Trade - 19,656,720 401004 Purchases-IMFL Trading Goods 33,341,082 74,507,414

Total 79,567,267 392,109,367

EMPLOYEE BENEFITS EXPENSE

Salaries, Wages430010 Salaries & Wages 310,701,880 559,699,958 430011 Salaries & Wages-Overtime 2,337,952 4,578,301 430012 WORKMAN'S COMPENSATION A/C - - 430020 Bottling Wages 108,869,788 220,693,937 430120 Medical Expenses. 5,204,882 9,870,888 430130 L.T.C. Expenses. 8,932,849 18,250,887 430142 Reimbusement of vehicle exp. 6,329,054 12,647,441 430143 Attendant Allowance 777,089 1,585,038 430190 Rent Paid (Staff). 1,963,425 4,253,266 430200 Ex-Gratia Paid. 42,379 655,683 430201 Service Reward - - 430250 Incentive to Employees 35,946,795 67,547,072 440663 Excise Overtime/Supervision/Inspection Fee Reengus 2,622,616 7,695,653 460005 Local Conveyance Expenses-Staff 6,160,890 10,544,320 430110 Bonus Paid 1,313,551 2,774,975 430100 Leave Wages 10,794,304 20,433,523

Total 501,997,452 941,230,942

Contribution to provident and other funds430030 Coy's P.F. Contribution. 18,220,277 34,216,343 430050 Cont. To Super Annu.Scheme 4,238,972 18,169,515 430060 Employer's Cont. To Gr. Insu. Sch. 609,705 965,775 430070 Inspection Charges P.F. 285,341 509,189 430080 Inspection Charges Of Edli 7,544 14,143 430014 Employer's Contribution to PF(Contractor) 819,944 1,056,687 430015 Employer's Contribution to ESI(Contractor) 294,902 601,865 430040 Coy's E.S.I. Contribution. 1,439,726 2,794,355

Total 25,916,411 58,327,872

Gratuity 430090 Gratuity Paid 14,843,426 37,633,912

Employees Stock Options Scheme - ( See Note 9)430240 Employees Compensation ESOPs - 1,361,885

Staff welfare expenses430140 Reimbusement of Driver salary 6,320,157 12,440,647 430150 Protective Uniform Exp. agnst occupational hazard 443,866 1,678,317 430160 Employees Welfare Expenses. 3,672,637 9,015,181 430161 Canteen / Cafeteria expenses 2,446,699 4,790,582 430162 Festival celebration exp. - 3,349,809 430163 Marriage & other gifts to Employees 91,709 179,776 430165 Transportation exp. on transfer 1,355,086 994,275 430170 Training Expenses. 448,124 1,515,045

Total 14,778,278 33,963,632

FINANCE COSTSInterest on :

490002 Interest paid on ECB 69,003,992 150,557,801 490000 Interest Paid On Term Loan 42,469,085 119,351,071

Working Capital Others490010 Interest Paid On W/Capital 296,557,340 607,164,393 490040 Interest paid (Others) 1,073,519 669,923

Total 409,103,935 877,743,188

490070 Financial Expenses. 11,313,805 21,705,520

461100 Depreciation 200,000,000 383,175,159

ADMINISTRATION & OTHER EXPENSESPower and Fuel

300090 Sales # Bio Gas - (111,695,767)300100 Sales # Electricity (74,191,537) (242,320,491)400015 Power & Fuel 228,371,650 636,821,458 440615 Water & Electricity Expenses 5,327,071 9,061,506

Total 159,507,184 291,866,706

Stores and Spares400010 Stores & Spares 93,930,121 160,124,790 400030 Consumption-Chemicals 67,823,531 161,118,431 400040 Consumption-Consumable Stores 4,027,187 7,657,724 410050 Stores.Mat consumed-Adjustment - -

Total 165,780,840 328,900,944

Repairs and MaintenanceBuilding

411110 Repairs to Building-(Civil) 3,642,999 11,644,261

Plant and equipment411000 Repairs And Maintenance - Plant & Machin 21,038,944 47,640,601 411001 Repairs-Material-Mechanical 25,925,506 50,430,014 411100 Repairs And Maintenance - Electrical 2,993,258 6,578,677 411102 Repairs And Maintenance - Generator 8,969 95,314 411103 Repairs-Material-Electrical 3,379,984 8,912,785 411111 Repairs And Maintenance - Instrumentation 1,193,030 2,486,646 411112 Repairs-Material-Instrumentation 2,912,624 5,666,758 460440 Repairs & Maintenance (Equipment) 1,675,998 2,892,139

Total 59,128,312 124,702,935

Others411101 Repairs to Refregerator & Air Conditioner 1,261,214 2,452,187 430210 House Maintenance Expenses 442,910 1,182,806 460430 Repairs & Maintenance (others) 7,797,560 15,165,008

9,501,685 18,800,001

Machinery and other Hire Charges440300 Lease Charges 5,699,637 11,140,020 440310 Hire charges of Machinery 734,597 1,232,460 440320 Hire Ch. Of Furniture - - 440321 Hire Charges for Vehicles 3,818,930 7,559,921

10,253,164 19,932,401

Insurance440400 Insurance Paid 17,458,380 43,561,836

Other Manufacturing ExpensesRent

440500 Rent Paid 24,592,378 46,066,484 440510 Land Lease Rent 204,734 514,370

24,797,112 46,580,854

Rates and Taxes420000 Permit Fee 749,457 1,972,575 420010 Excise Duty Paid 5,101,669,325 8,542,492,076 420020 Export Duty Paid 1,936,101 5,392,500 420030 Excise Duty On Transit Wastage - 32,547 420050 Custom duty Paid 20,937,988 22,595,658 440410 wealth Tax Paid - - 440600 Rates & Taxes 3,408,001 6,048,345 440602 Securities Transactions Tax - - 440604 Security Transaction Tax - Mutual Fund - - 440610 Water Tax - 8,342 420011 Export Fee 2,575,052 6,115,487 440630 Licence Fee 18,787,434 35,449,444 440650 Denaturation Fee-Sds 97,500 60,000 440660 Bottling Fee 50,023,605 82,716,792 440662 Botting Fees 12,434,411 18,752,017 440692 Service Tax Paid 100%@12.36%(Reverse charge) 1,840,882 3,870,753 440693 Service Tax Paid 75%9.27(Reverse charge) 995,989 1,020,456 440694 Service Tax Paid 50% @6.18%(Reverse charge) 40,592 42,624 440695 Service Tax Paid 40% @4.945%(Reverse charge) 76,395 161,979 470091 Excise Duty-Gurgaon Depot 38,469,385 83,587,595 470092 Excise Duty-Chandigarh Depot 3,430,393 12,869,130 470093 Excise Duty-Solan Depot 78,781 228,883 470094 Excise Duty-Patna Depot 21,807,852 39,757,387 470097 Excise Duty-Jammu Depot 14,164,238 28,177,245 470098 Excise Duty-Rajasthan 388,492,993 1,119,143,602 470099 Excise Duty-AES 1,719,989,502 2,740,023,798 470101 Export Duty-Gurgaon Depot 1,717,562 3,896,300 470102 Export Duty-Chandigarh Depot 136,630 512,228 470103 Export Duty-Solan Depot 2,895 8,684 470104 Export Duty-Patna Depot 120,326 227,822 470107 Export Duty-Delhi Depot 1,263,998 4,608,695 470108 Export Duty-Jammu Depot 180,840 361,998 470280 Label/Brand Registration Fee 33,884,095 58,057,294 470290 Brand Fee 279,887 605,003 470361 Import Duty-Gurgaon Depot 13,074,603 29,880,232 470362 Import Duty-Chandigarh Depot 613,101 887,542 470363 Import Duty-Solan Depot 16,586 45,777 470364 Import Duty-Patna Depot 682,939 1,033,417 470117 Turnover Tax paid 67,798,859 90,604,164 470367 Import Duty-Delhi Depot 5,888,238 25,475,602 470369 Import Duty 1,813,828 4,838,305 470368 Import Duty-Jammu Depot 2,224,888 4,328,988

7,531,705,150 12,975,891,285 Less:- Excise Duty 7,340,055,953 12,675,904,335 Less:- Service Tax on TUU - -

Total 191,649,197 299,986,950

Add:- Provision for Excise duty-Exp 10,062,692 6,613,896

101,253,147

Travelling Expenses - Directors440200 Travelling Expenses-Directors 400,181 874,020 440230 Travelling Expenses-Foreign 6,248,515 7,853,760 440236 Travelling-Boarding and Lodgng-Directors 555,825 314,828

7,204,521 9,042,608

Travelling Expenses - Others440210 Travelling Expenses 23,710,467 47,361,515 440220 Travelling Expenses (Others) 1,421,463 3,040,106 440231 Travelling Expenses-Foreign(Others) 7,928,542 12,322,002 440235 Travelling-Boarding and Lodging Expenses 11,034,131 20,769,775 440240 TSR Expenses 5,536,515 9,403,947

49,631,118 92,897,345

Directors' Fee460390 Directors Fee 670,000 1,280,000

Provision for Doubtful Debts / Advances461300 Provision For Doubtful Debts 134,142,186 47,500,000

Loss / (Gain) on Foreign Exchange Fluctuation461501 FCNRB- Exchange Gain/ Loss 140,857,651 187,234,870 461505 Forex-Gain/ Loss Realised (20,153,657) 48,255,207 461506 Forex-Gain/ Loss-Valuation (8,557,789) (15,908,581)490030 Foreign Excange Fluctuation Paid (6,563,568) (13,602,333)

105,582,637 205,979,163

Provision For Obsolete & Non Moving inventory461301 Provision For Obsolete and non moving i - 11,760,000

Charity and Donation460410 Charity And Donations. 1,090,300 1,380,325

Corporate Social Reposibility460411 Corporate Social Reposibility Expenses 10,041,055 13,874,497

Bad Debts / Advances Written off461000 Sundries Balances Written Off 512,672 4,547,231 461001 Loss Of Duty 688,373 3,782,848

1,201,045 8,330,080

460110 Bad Debts Written Off 7,071,193 13,135,037

Wealth Tax Paid

Provision for diminution in value of investment461402 Gain/Loss on Revaluation of Investment - - 461500 Gain/ Loss On Sale Of Shares - 26,086,723

Adjustment:- Showing Face on P & L - - - 26,086,723

Loss on Sale / write off of Assets461400 Loss On Sale Of Fixed Assets 34,514 60,723,378

490050 Bank Charges 1,750,161 4,961,850 1,750,161 4,961,850

460200 Retainer Fee And Expenses 6,754,948 13,467,078 460210 Consultation Fee - - 460220 Professional Fee. 27,444,250 31,791,369

34,199,198 45,258,447

460170 Postage And Telegram Expenses. 1,864,260 4,550,553 460180 Telephone Expenses. 6,437,195 12,993,695 460183 Internet Data Card Expenditure 558,467 959,358

8,859,923 18,503,606

460015 Bio composting expenses 2,962,923 32,105,484

Other Overheads410030 Materials Issued to Contractor 69,719 416,508 430180 Watch & Ward Expenses. 10,201,792 21,069,286 440620 Sales Tax Paid 270,775,589 784,418,972 430230 Training Centre Exp. 1,979,052 4,415,062 460000 Local Conveyance Expenses. 7,258,813 14,525,275 460001 Container Clearing Charges 1,037,602 717,395 460010 General Charges 2,123,902 4,336,168 460020 Statutory Audit Fee & Expenses. 1,762,727 3,713,690 460030 Internal Audit Fee & Expenses. 5,594,513 11,960,246 460070 Gratiuty Audit Fee & Exp. - 4,494 460280 Legal Expenses. 751,868 4,033,393 460040 Energy Audit Fee & Exp. - - 460050 Cost Audit Fee & Exp. (3,830) 157,448 460060 P.F. Audit Fee & Expenses. 1,714 11,798 460080 Superannuation Audit Fee & Exp. - 4,494 460090 Tax Audit Fee & Expenses. 20,059 651,438 460120 Car Maintenance Expenses. 1,130,902 1,840,214 460130 Car Running Expenses. 5,655,851 12,955,737 460140 Recruitment Expenses. 1,345,221 3,053,059 460150 Printing & Stationery 2,826,280 6,201,613 460160 Subscription A/C 2,785,186 7,216,975 460161 Club Subscription expenditure 31,721 79,318 460182 Land Development Exp. - 500,000 460190 Journal And Periodicals. 815,729 2,193,504 460230 Horticulture Expenses. 507,561 1,062,434 460240 Computer Expenses. - - 460241 Computer Consumables 787,917 1,318,864 460242 Computer Repair and upgrade 162,253 448,530 460243 AMC Hardware 1,103,942 2,624,529 460244 AMC Software 4,072,196 6,454,321 460245 Software Support, Services and training 668,805 954,501 460246 Netwroking, lease line and Bandwidth 1,982,278 2,854,779 460247 Collocation and Managed services 597,755 1,195,240 460249 DR and Related Exp. 865,827 1,799,165 460250 Photostat Expenses. 405,466 836,808 460260 Factory Office Light & Fan. 7,577 - 460270 Bunglow & Qtrs. -Light & Fan 315,737 744,176 460281 Excise Penalty\ Compounding fees 317,165 1,701,111 460282 VAT / CST Penalty - 10,000 460283 Documentation & Certification Exp - 250,361 460284 TDS demands deposited( FY 2007-08 onwards) 13,203 613,688 460290 Secretarial Expenses. - 15,138 460300 Filing Fee 46,975 40,486 460310 Listing Fee 382,024 276,417 460320 Guest House - Training Expenses 1,151,893 2,036,498 460330 Balances Rounding Off (1,305) 741 460340 Sundry Trade Expenses 7,090,510 9,173,443 460350 Pooja Expenses 438,065 870,931 460360 Sanitary Expenses 1,388,360 2,885,045 460370 Exhibition Expenses - - 460380 Fire Fighting Expenses 632,238 588,788 460420 Office Maintenance Exp. 4,959,304 8,040,349 490055 Depositery Charges 3,990 174,094 410010 Breakage And Wastage 15,202,664 22,767,200 410020 Test Expenses 1,967,291 3,146,605 410021 Operational Exp. RO Plant 637,324 7,869,993 470151 Commission 135,388 15,000 470350 Octroi Expenses 133,017 236,342 470370 Loading & Unloading Expenses 5,653,322 9,995,473 470380 Packing & Sealing Expenses 4,301,534 8,236,725 490065 Duty Drawback recovery expenses 5,653,060 8,795,368

Adjustment of Bottling Charges 65,334,844 103,885,880 Increase in audit fee - - Less:- Sales Tax added in sales (270,775,589) (783,883,763)

Total 172,307,001 312,511,347

Selling and Distribution Expenses: Freight Outwards

331115 Freight&Octroi Recovd from Customer (66,856,816) (111,528,368)410000 Stores Transport & Mat.Hand.Char. 2,726,901 5,025,712 470044 Octroi Exp. Reimbursement to Customer 5,193,530 23,893,819 470000 Freight Outwards 399,348,077 755,307,175 470001 Halting Charges- Loading 285,038 1,343,532 470002 Freight Miscellaneous (26,629) 289,306 470003 Demurrage Charges-Unloading 6,947,594 5,455,631 470010 Carriage & Cartage A/C 16,122 193,505 470332 C&F Charges 3,973,200 508,735 470118 Transport Permit Expenses- IMFL 1,253,914 2,479,132

352,860,931 682,968,179

- Supervision Charges - after Sales470335 Commission Paid 28,879,614 96,211,234 470337 Commission Paid ENA 2,086,572 7,068,512

30,966,186 103,279,746 - Supervision Charges to Supervisors

470031 Service Charges 1,191,260 2,359,560 470330 C&F Charges 37,912,568 89,311,230

39,103,828 91,670,790 - Rebate Discount and Allowance

470040 Rebate Discount & Allowances 416,822,985 800,595,141 470042 Cash Discount / Collection Charges 51,226,185 77,143,361 470043 Collection Charges 2,294,658 7,110,398

470,343,828 884,848,899

- Advertisement & Sales Promotion 470005 Freight on Advertisement Material 781,454 2,125,821 470050 Advertisement 1,988,072 3,714,025 470052 Sponsorship exp.in event orgainsed by Sport/Govt/t 159,600 685,000 470053 Advertising Contract / Retainer ship exp. - 61,309,508 470054 Market reserch/Development/New porduct launch 977,169 52,096 470060 Business Promotion Expenses 3,191,406 13,303,062 470061 Gift to customers / guests 38,980 - 470062 Entertainment exp. 494,042 1,843,913 470063 Incentive paid to Trade 219,308,894 417,756,753 470070 Marketing Expenses-Central 62,422,543 155,651,177 470071 Advertisement of 8PM 7,455,748 13,517,879 470072 Advertisement of CR 362,815 804,231 470074 Advertisement of BR 31,668 1,159,743 470075 Marketing Expenses-zonal 3,403,389 6,025,310 470077 Advertisement of OAB - 1,733,185 470078 Advertisement of Other Brands 32,832,510 63,819,940 470079 Marketing Trade Schemes and Rebate - 72,025 470080 Business Promotion - Secondary - 7,528 411011 Promotional Material Issued for Subcontracting (171,397) (489,589)470084 Advertisement of Magic Moment Vodka 73,031,141 184,276,393 470086 Advertisement of Morpheous 7,573,889 26,845,913 470087 Advertisement of AD 461,556 1,371,586 470089 Advertisement of RTD 17,952,143 - 470110 Gift - 12,000 470120 Glasses - Free Distribution 1,006,738 3,145,161 470160 Raising Days Expenses for DMD 1,117,536 4,505,740 470240 Sampling 1,040,654 2,167,119 470241 Breakage Expenses 19,480,732 53,256,862 470242 Breakage/Theft Expense-Transit 5,988,633 19,730,684 470255 Hologram Expenses 2,717,051 6,702,531 470291 Brand Fee-Delhi 8,285,304 17,124,955 470340 Conference Expenses 1,363,273 11,098,936

473,295,544 1,073,329,485

440100 Blank-Available - - 420040 Franchise Fees - - 470030 Service Charges-Country Liquor - -

A G/L Acct G/L Acct Long Text

1 102163 HDFC BANK LTD. STL A/C-UNSECURED (600,000,000)2 102501 SHORT TERM LOANS-BANKS (UNSECURED) (500,000,000)3 107200 INTER UNIT A/C - 4 107900 Business Area Adjustment A/c - 5 107901 Business Area Adjustment A/C- Receivables - 6 107902 Business Area Adjustment A/C- Payables - 7 107910 BA-PC Clearing A/c - 8 108223 Tax Payable Business Area Adj. A/C - 9 400083 Incrase/Decrease/consumptioin-Flour -

10 400085 Incrase/Decrease/consum.-Malt Wash - 11 100000 Share Captial (266,077,530)12 100050 Share Application money recvd - 13 101000 Retained Earnings (7,314,618,285)14 101070 Profit & Loss Account 6,429,706,255 15 101010 Share Premium (3,746,928,462)16 101020 Capital Reserve. (121,368,099)17 101040 General Reserve (3,500,000,000)18 101060 Pref.Share Redemption Reserve (2,001,967)19 101080 Revaluation Reserve. (87,074,893)20 108341 Employee stock option outstanding (4,109,274)21 252200 Deferred Employee Compensation - 22 102300 Foreign Currency Convertible Bonds - 23 103064 SBI Term Loan II- .. 4464747 - 24 103054 SB Hyderabad -TERM LOAN-7680 - 25 103029 ICICI ECB Loan (907,566,600)26 103070 ICICI BANK -ECB Loan 29.22 Mio (1,417,269,863)27 103071 SBI - ECB Loan - 15 Mio (704,146,500)28 102001 Defer.Tax Liability (715,221,000)29 108382 Provision For Gratuity Liability (26,229,728)30 108070 Provision For Leave Encashment (71,645,777)31 108381 Provision For Obsolete and non moving inventory (16,724,069)32 108417 Provision for Dividend (106,431,012)33 108181 I.Tax on Dividend (21,666,900)34 108072 Provision For Leakage and Breakage Exp (4,730,053)35 103114 IDBI Bank SecuredLoan-Factoring-1397 - 36 102220 ING Vysya secured loan (370,000,000)37 102500 TERM LOANS(SECURED) (249,999,890)38 102503 OTHER THAN TERM LOANS FROM BANKS (SECURED) - 39 103023 PNB-WCDL A/C NO:8779927 (284,800,599)40 103025 PNB-NP-WCDL A/c No:8779723 (282,788,527)41 103039 State Bank Of Hyderabad CC62054217851 (791)42 103046 State Bank of Indore, ND- CC (148,516,580)43 103069 State Bank Of Hyderabad - WCDL (119,999,429)44 103113 STATE BANK OF TRAVANCORE - WCDL-5180 - 45 241000 Punjab National Bank Rampur Cc A/C 7 (30,405,712)46 241009 SBI-Rampur-CC-01600070106 (25,648,160)47 241010 State Bank Of Travancore CC-20 (2,036,795)48 241011 UTI Bank Cc A/C 0070103001224 (230,348,514)49 241012 UTI Bank WCDL A/C 12254 25 50 241164 STATE BANK OF MYSORE CC A/C NO.01605050263 (331,038,633)

TB as on 30.09.2015

(Before Adjustment)

51 241198 SBI BAHADURGARH-RAILWAY ROAD-A/C NO 30161990884 439,957 52 241268 IDBI BANK CC A/C 0127655100001403 (95,838,559)53 245000 UTI BANK-CP-6490 MAIN ACCOUNT 22,463,308 54 245001 UTI-CP-RECEIPT ACCOUNT-6490 80,525,305 55 245002 UTI-CP-PAYMENT ACCOUNT-6490 (3,460,459)56 245020 PNB-NP-0318- MAIN ACCOUNT OUNT (7,036,833)57 245021 PNB-NP-RECPTOUNT-0318 490 1,383,746 58 245022 PNB-NP-PAYMNT ACCOUNT-0318 13,664 59 245030 PNB-NP--9878- MAIN ACCOUNT 1,278,153 60 245031 PNB-NP-RECPT ACCOUNT-9878 - 61 245032 PNB-NP-PAYMNT ACCOUNT-9878 (981,371)62 245040 ICICI-NFC-1096-MAIN ACCOUNT 1,217,659 63 245041 ICICI BANK LTD,NFC- RECPT ACCOUNT-1096 - 64 245042 ICICI-NFC-PAYMNT ACCOUNT-1096 (717,497)65 245050 PNB-NP--0655--MAIN ACCOUNT (304,971,358)66 245051 PNB-NP-RECEIPT ACCOUNT-0655 750,389 67 245052 PNB-NP-PAYMNT ACCOUNT-0655 (1,958,288)68 245060 AXIS BANK-DMD-MAIN-1536 600,867 69 245061 AXIS BANK-DMD-RECIEPT-1536 - 70 245062 AXIS BANK-DMD-PAYMENT-1536 (2,000)71 245080 PNB-NP--0220-- MAIN ACCOUNT 7,183,011 72 245081 PNB-NP--RECEIPT ACCOUNT-0220 - 73 245082 PNB-NP-PAYMNT ACCOUNT-0220 (11,092,994)74 245110 ICICI BANK LTD-3232-MAIN ACCOUN 216,329 75 245111 ICICI-CP--RECEIPT ACCOUNT-3232 - 76 245112 ICICI-CP-PAYMNT ACCOUNT-3232 - 77 245120 Yes Bank -CP-0151 MAIN ACCOUNT 164,515 78 245121 Yes Bank RCEIPT ACCOUNT-0151 - 79 245122 Yes Bank Payment Account -0151 - 80 106000 Trade Creditors-Raw Material (26,933,883)81 106100 Trade Creditors-Packing Material (401,621,225)82 106200 Trade Creditors-Gen Stores ,Chem & Fuel (71,048,531)83 106300 Trade Creditors-Capital Items (30,322,144)84 106400 Trade Creditors-Contractors & Transporters (134,846,035)85 106500 Trade Creditors-Professionals (19,407,225)86 106600 Trade Creditors-Expenses & Others (4,215,692)87 106800 Trade Creditors-Employees 2,103,837 88 106900 Trade Creditors-C&F Agents (2,058,639)89 107000 Trade Creditors-Promo Items (3,407,880)90 107100 Trade Creditors-Tieup unit (38,096,142)91 107500 Supervision & Inspection Charges Clearing A/c (436,678)92 107510 GR / IR Clg-R.Materi (2,780)93 107511 GR / IR Clearing Account-Packing Material (256,266)94 107512 GR / IR Clearing Account-Stores & Spares (252,585)95 107513 GR / IR Clg-S.Entry (28,096)96 107514 GR / IR Clg-General (21,719,497)97 108370 Intst. Accrued but not due (25,619,695)98 108419 Prov. for Dividend /Unpaid 03-04 (Vijaya Bank-942) - 99 108426 Unclaimed Dividend -2006-07 -

100 108427 Unclaimed Dividend -2007-08 (1,065,509)101 108428 Unclaimed Dividend -2008-09 (702,117)102 108429 Unclaimed Dividend -2009-10 (1,254,689)103 108431 Unclaimed Dividend -2010-11 (1,649,284)104 107410 Business Advance-C&F - 105 107420 Security Deposit -C&F & Vendor (4,550,000)106 108290 Earnest Money Received (50,000)107 107440 Security Deposit -Others- Customer (20,253,000)

108 107430 Telephone Deposit 15,000 109 108310 Security Deposit Received (38,279,639)110 108340 Retention Money Payble (2,894,719)111 107400 Advance from Customers A/c (1,032,307,543)112 108107 Turnover Tax Payable-SALES (12,764,465)113 108210 U.P. Trade Tax Payable A/C 10,022 114 108215 Purchase Tax Payable(Recovered A/c) 120,000 115 108220 Central Sales Tax Payable A/C (2,884,197)116 108242 Entry/Octroi Tax Payable (Purchase) (848,759)117 108720 VAT / Sales Tax Payble (92,423,046)118 108721 Additional Tax Payable VAT (32,014)119 108723 Surcharge Payable - VAT on Sales (2,157)120 108110 Provident Fund Trust \ Payable (6,208,721)121 108115 Family Pension Scheme A/C (1,036,584)122 108125 E.S.I. Payable (353,935)123 108108 Professional Tax Payable (27,820)124 108145 Tax Deducted At Source-Salary (10,890,962)125 108150 Tax Deducted At Source-Contractors/Advt (2,787,425)126 108155 Tax Deducted At Source-Professionals (792,927)127 108160 Tax Deducted At Source-Interest (352,071)128 108165 Tax Deducted At Source-Rent (406,880)129 108166 Tax Deducted At Source-Rent (u/s 194-I) (13,777)130 108170 Tax Deducted At Source-Commision (1,253,275)131 108182 Tax Collected at Source-State Development Tax 1,914 132 108230 Sales Tax Deduc. At Source Payable (419,555)133 108511 Tax Collected at Source -IMFL/Scrap for Challan (19,980,318)134 108512 Tax Collected at Source -IMFL/Scrap (Sales) 7,535 135 108513 Tax Collected at Source -Scrap for Challan (98,962)136 108514 Tax Collected at Source -Scrap (Sales) 3,298 137 108190 Service Tax Payable- on Transport. (2,563,998)138 108192 Service Tax on IPR- Services (575,677)139 108219 Cess payble on Excise Duty 11,673 140 108770 Central Excise duty payable (898,789)141 107553 Miscellaneous Credit Clearing Account - 142 107600 Freight Clearing Account-General (6,485,803)143 107601 Freight clearing a/c(Outward) (324,389)144 107602 Freight Clearing Account-R.Material (3,296,695)145 107603 Freight Clearing Account-Packing Material (13,964,935)146 107604 Freight Clearing Account-Stores & Spares - 147 108000 Unpaid Salaries & Wages (19,701)148 108050 Salaries & Wages Payable (31,987,203)149 108051 Rebate/Incentive Payable-Haryana (5,338,528)150 108053 Rebate/Incentive Payable-Rajasthan (96,321)151 108054 Rebate/Incentive Payable-Uttar Pradesh (7,090,613)152 108055 Rebate/Incentive Payable-Uttranchal (15,441,041)153 108056 Rebate/Incentive Payable-Punjab (7,674,494)154 108057 Rebate/Incentive Payable (Retail)-MP (2,323,960)155 108059 Rebate/Incentive Payable(Retail) Chattisgarh (6,502,381)156 108060 Outstanding Liabilities (41,997,845)157 108062 Outstanding Liabilities-CMD (1,841,801)158 108063 Outstanding Liabilities-DMD (3,313,480)159 108064 Outstanding Liabilities-Corporate (6,652,336)160 108065 Outstanding Liabilities-IBD (1,515,509)161 108068 Rebate/Incentive Payable-Solan (764,212)162 108073 Marketing Expenses Payable (837,795)163 108081 Rebate/Incentive Payable-Andhra Pradesh (16,742,711)164 108082 Rebate/Incentive Payable-Kerla (12,532,550)

165 108083 Rebate/Incentive Payable-Orissa (9,636,399)166 108084 Rebate/Incentive Payable-Karnataka (19,619,304)167 108085 Rebate/Incentive /commission Payable-Andmn/Tamilna (7,433,946)168 108086 Rebate/Incentive Payable-Pondycherry (3,471,168)169 108087 Rebate/Incentive Payable-Mumbai (141,188)170 108088 Rebate/Incentive Payable-MUC (439,207)171 108089 Rebate/Incentive Payable-Daman (5,677,307)172 108090 Unpaid / Stale Cheques (1,299,682)173 108091 Rebate/Incentive Payable-Bihar (8,485,563)174 108092 Rebate/Incentive Payable-Jharkhand (3,364,639)175 108093 Rebate/Incentive Payable-Meghalaya (1,091,462)176 108094 Rebate/Incentive Payable-Assam (4,166,976)177 108095 Rebate/Incentive Payable-Arunachal Pradesh (1,710,793)178 108096 Rebate/Incentive Payable-West Bengal/Cal/Sikkim (4,938,728)179 108097 Rebate/Incentive Payable-Tripura (1,668,361)180 108098 Rebate/Incentive Payable-Nagaland (171,370)181 108099 Rebate/Incentive Payable-Chandigarh (5,223,203)182 108101 Rebate/Incentive Payable-Delhi - 183 108102 Rebate/Incentive Payable-Jammu (7,467,399)184 108103 Rebate/Incentive Payable-GOA (56,804)185 108111 Rebate/Incentive Payable-Tamilnadu - 186 108118 Citi Bank (Deduction from Payroll) (21,924)187 108120 L.I.C. Salary Saving Scheme (174,019)188 108130 R.D.C.C. Club (497,246)189 108135 Post Office Saving Bank (Emp.) (18,450)190 108140 Bonus Payable (1,866,800)191 108141 Donation/ Miscl. Relief dedn.Payable (6,467)192 108270 The N.U.C.Bank Ltd,(Emp.Loan) (174,350)193 108271 S.B.I Employee Loan - 194 108385 Provision For Expenses (131,747,034)195 108387 Expenses Payable (9,313)196 108416 Rent Payable - 197 108490 Export Pass Fee On R/Spir. Payable (736,272)198 109000 Clearing Account for Assets Sale 2 199 109999 Document Split Clearing A/c - 200 108071 Provision For Bad and Doubtful Debts (83,876,574)201 108066 Provision For Bad and DoubtfulAdvances (44,826,321)202 108218 SHE Cess payble on Centr.Excise Duty 6,919 203 108300 Employee's Sec. Deposit (Received) (853,490)204 108408 Provision for Diminution of investment - 205 230000 Investments 480,634,700 206 230001 Investment on Script - 207 230002 Investment in Mutual Fund - 208 230004 Investment Portfolio Management System - Reliance - 209 230010 Share Application Money Paid - 210 270070 Loans / Advances / Investments 900,100,000 211 200000 Lease Hold Land 194,654,821 212 201000 Free Hold Land 224,058,053 213 202000 Factory Building. 796,011,587 214 203000 Non Factory Building. 77,295,298 215 204000 Plant & Machinery 6,210,447,872 216 205000 Brands & Trade Mark 619,665,846 217 206000 Furniture & Fittings 52,350,838 218 207000 Office Equipment 43,286,621 219 208000 Computers 224,568,153 220 209000 Electric Machinery & Equipment 47,580,642 221 210000 Vehicles 90,523,322

222 211000 Fire Fighting Equipment 2,613,683 223 212000 Electric Installations 95,348,432 224 213000 Tube Well 3,325,354 225 214000 Workshop Equipment 54,400 226 215000 Refri,Air Condi. & Other Equipment 23,120,220 227 216000 Weighing Machine & Weigh Bridge 4,264,589 228 217000 PVC Crates 7,459,267 229 219500 Gross Value-F.Assets 19,260 230 200010 Lease hold Land-Acc. Deprn (132,159,723)231 202010 Factry Build-Acc. Deprciation (202,566,176)232 203010 Non Factory Building.-Acc. Deprn (63,841,728)233 204010 Plant & Machinery-Acc. Deprn (1,814,949,019)234 205010 Brands & Trade Mark-Acc. Deprn (346,205,600)235 206010 Furniture & Fittings-Acc. Deprn (39,021,736)236 207010 Office Equipment-Acc. Depreciation (39,627,717)237 208010 Computers-Acc. Depreciation (181,074,576)238 209010 Electric Machinery & Equip-Acc. Deprn (34,187,905)239 210010 Vehicles-Acc. Depreciation (42,447,587)240 211010 Fire Fighting Equipment-Acc. Deprn (2,507,896)241 212010 Electric Installations-Acc. Depreciation (53,071,167)242 213010 Tube Well-Acc. Depreciation (3,325,339)243 214010 Workshop Equipment-Acc. Depreciation (54,397)244 215010 Refri,Air Condi. & Other Equip-Acc. Depr (10,239,149)245 216010 Weighing M/c & Weigh Bridge-Acc. Deprn (2,780,564)246 217010 PVC Crates-Acc. Depreciation (7,459,245)247 218000 Capital Work In Progress 13,838,237 248 218110 Capital Work In Progress 410,574,409 249 219000 CWIP EXP TO BE CAPITALISED 29,602 250 250020 Advance Land Payment - 251 250090 RNVDML- Promoter Contr. 57,812,372 252 251007 Radico Global Ltd. - 253 250002 E.S.I. Paid Under Protest 23,046 254 250004 Interest On Export Duty Recoverable 2,113,333 255 250005 Export duty draw back recoverable 88,649,553 256 250006 Excise Commisioner.Alld(Re-Dist)A/C 462,822 257 250008 Weight & Measurement (Under Protest ) 352,000 258 250009 Duty on hologram paid under protest 91,725 259 250011 Classic Fintrex P Ltd 194,121 260 250015 Insurance Claim Receivable (9,575,539)261 251060 DRDPL Current A/C (35,596,074)262 251062 DIAGEO (I) P LTD-CURRENT ACCOUNT 290,428 263 252210 P.F.PAID UNDER PROTEST 869,209 264 261071 Advance given to Others - 265 261081 Advance payment (OT-Excise) - Uttrakhand 26,184 266 271000 Advances to Vendors A/c 268,981,768 267 271010 Staff Imprest 3,323,540 268 271020 Staff Loan 3,688,717 269 230021 Unamortised premium on forward Contracts - 270 296100 Foreign Currency Monetary Item Transl Difference 258,957,371 271 251014 Apshara Estate Pvt. Ltd 751,000,000 272 251016 Shivraj Properties Pvt.Ltd, ND - 273 251017 Moonstar Securities Trading & Finance Co.Pvt.Ltd. 296,500,000 274 251080 10,863,669 275 240200 Fixed Deposits (C.Group) 500,000,000 276 252209 MAT CREDIT AVAILABLE FOR SET OFF 95,250,000 277 107300 Sundry Creditors- I.Tax (655,073,411)278 270071 Income Tax Receivable(Recon) 1,281,644

VINTAGE BOTTLERS PVT LTD.GOA Current A/c

279 290210 WEALTH TAX PAID - 280 250016 Sales Tax Paid Under Protest 3,688,765 281 250000 Advance Bottling Fee 14,167,082 282 250014 Obscuration Duty Refund Receivable 131,439 283 250060 Bottling fee on export recoverable a/c 33,492,380 284 250083 Advance-OT-Excise 1,037,536 285 252201 Excise Duty Transit Wastage paid on protest 9,971,473 286 252202 Excise duty Recoverable-Transporter - 287 252204 FL 1 Charges Recoverable - 288 252205 FL 2 Charges Recoverable - 289 252208 Misc Export Incentives Recoverable 18,685,041 290 252211 Excise penalty paid under protest - 291 252300 Duty availed on capital goods a/c 279,412 292 261001 Advance Excise Duty Haryana 4,888,863 293 261002 Advance Excise Duty Paid-Chandigarh 2,257,596 294 261004 Advance Excise Duty -Patna 606,793 295 261005 Advance Excise Duty -Jharkhand 1,468,022 296 261007 Advance Excise Duty Paid-Jammu 3,681,588 297 261009 Advance Excise Duty Paid-Rajasthan 1,043,775 298 261012 Advance Excise Duty -Bilaspur-HP 431,733 299 261013 Advance Excise Duty -Punjab 6,379,133 300 261016 Advance Import Fee-Chandigarh 487,191 301 261017 Advance Import Fee-Jammu 617,740 302 261019 Advance Import Fees -IMFL (ENA) 196,693 303 261020 Advance Import Duty(Sales) 265,980 304 261021 Advance Import Fee-Haryana 1,666,848 305 261024 Advance Import Fee-Patna 39,859 306 261025 Advance Import Fee-Jharkhand 161,786 307 261027 Advance Import Fee-Delhi 1,354,395 308 261028 Advance Vend/Brand Fee-Delhi - 309 261029 Advance Custom Duty -IBD 88,824 310 261030 Advance Permit Fee 229,096 311 261031 IBD-On Account Payment to Customer-Recoverable (868)312 261032 Advance Permit Fee-Chandigarh 143,327 313 261033 Advance Import Fee-Bilaspur, HP 22,118 314 280000 Adv.Expo.Duty on IMFL(DEF.)Outside UP 19,140 315 280001 Adv.Expo.Duty on IMFL(Def.)Inside UP 4,167,655 316 280002 Advance Excise Duty On IMFL(Civil) Fl-3 29,260,828 317 280004 Advance Excise Duty-Country Liquor 906,878,768 318 280005 Adv. Expo. Duty on IMFL(CIVIL) Outside U 5,221,386 319 280008 Adv.Export Duty on Malt Spirit 585,553 320 280009 Advance Export Pass Fee Deposit A/C - 321 280010 Central Excise Duty On Fusel Oil 2,456 322 280011 Central Excise Duty On D/S Payble 2,360 323 280015 Advance Export Duty Depot Stock-Gurgaon 157,912 324 280016 Advance Export Duty Depot Stock-Chandigarh 80,757 325 280018 Advance Export Duty Depot Stock-Patna 15,177 326 280019 Advance Export Duty Depot Stock-Dhanbad 2,781 327 280021 Advance Export Duty Depot Stock-Delhi 241,248 328 280023 ADVANCE EXPORT DUTY-J&K 10,850 329 280024 Adv. Export Fee- Ethanol 444,001 330 280028 Advance Export Duty - ENA 960,000 331 280029 Advance Transport Permit Fee - 332 280036 Advance Export Duty-Bialspur, HP 4,741 333 280038 Advance Export Duty- Jharkhand 58,124 334 280040 Advance Export. Duty on HBS - 335 280051 Advance Excise Duty On IMFL-AES 17,335,692

336 280053 Advance Excise Duty -Printing 598,018 337 280054 Advance Excise Duty IMFL -Uttaranchal plant 1,025,813 338 280055 Excise Duty -Uttr Depot Recoverable (869)339 280056 Advance Excise Duty CSD -Uttaranchal plant 1,383,705 340 264100 VAT on Procurement of Material-General 25,256,394 341 290239 Service Tax Receivable- Export 1,330,600 342 290240 Service Tax Receivable 1,288,081 343 250028 BT & FC (P) Ltd.(Bangalore)-TUU 66,341,667 344 250029 Bacchus Bottling Pvt. Ltd.(Balasore)-TUU 76,860,560 345 250031 Goodhost Liquor Pvt. Ltd.(Patna)-TUU 125,171,727 346 250032 Gwalior Distilleries Ltd.(Gwalior)-TUU 88,680,782 347 250033 Himalayan Gold Beverages P Ltd.(Nalagarh)-TUU 39,517,506 348 250035 Kamal Wineries (Mahaboobnagar-AP)-TUU 3,441,061 349 250036 Kapitan Distillery (Hyderabad)-TUU 3,363,523 350 250038 Oakland Bottlers (P) Ltd.(Samba-Jammu)-TUU 25,329,777 351 250039 Ravikumar Distilleries Ltd.(Pondicherry)-TUU 33,567,708 352 250040 Seven Sisters Trade & Distill. P Ltd.(Gwahati)-TUU 56,607,174 353 250041 Sri Venkateshwswara Distilleries (Bangalore)-TUU 115,707,883 354 250042 United Distilleries (Calicut)-TUU 1,630,231 355 250043 Tilaknagar Industries Ltd.(Maharashtra) -TUU - 356 250044 Gemini Distillery (Ranchi-Jharkhand) -TUU (687,228)357 250045 Midas Golden Distilleries Pvt. Ltd.(T.Nadu) -TUU 47,391,119 358 250058 Welcome Distillery-Bilaspur-TUU (3,768,037)359 250059 Silver Star Distillery -Daman-TUU - 360 250061 Brihans Maharasthra Sugar Syndicate ltd.TUU 21,001,757 361 250069 Brihans-Operation-Empee Distillery 1,219,579 362 250070 TUU-Gowthami Agro Industries Pvt. Ltd 21,839,882 363 250084 TUU-SAFIL ,Chennai 5,579,135 364 250085 TUU-RNVDML-Aurangabad 1,510,323 365 250086 TUU-Diamond Bottling plant company 41,115,289 366 250087 TUU-Polson Distillery 4,427,938 367 250091 TUU-SNJ Distillery- Kanchipuram 244,013,460 368 250092 SNJ Distillery- Royalty 5,802,880 369 250094 TUU-Nethravathi Distilleries Pvt ltd, Bangalore 226,128,404 370 250095 TUU-GSB AND CO,Visakhapatnam,AP 58,240,900 371 250096 TUU-Rajasthan Liquors ltd.-Derabassi 1,300,000 372 250097 TUU-Golden Vats Pvt Ltd 19,661,046 373 250099 TUU-BhatiaWinesMerchant 28,240,508 374 250100 TUU-BAGGA DISTILLERIES HYDERABAD Pvt.Ltd 2,924,609 375 251002 TUU-Prashant Impex Pvt.Ltd -HOOGLY 41,919,103 376 270062 Sundry Debtors for Security Deposit Lodged 19,280,884 377 280012 Security Deposit lodged 806,189,041 378 280030 Security Deposit 13,355,400 379 280034 Earnest money Deposit 2,984,000 380 280402 Deposit with Customers 170,751 381 250003 Prepaid Expenses 147,857,653 382 260000 Inventories-Raw Materials 512,191,384 383 260050 Inventories-Semifinished 638,648,586 384 260060 Inventories-Finished 143,384,486 385 260080 Inventories-Trading Goods 9,129,307 386 260081 Inventories-Trading Goods- IMFL 610,520 387 261010 Import Duty -Stock at Depot - 388 261011 Customs Duty -Stock at Depot - 389 260020 Inventories-Stores & Spares 102,942,594 390 260040 Inventories-Fuel 7,383,448 391 260070 Inventories-Scrap 1,485,703 392 260090 Inventories-Promotional Items 35,744,520

393 260095 Laboratory Apperatus/Equipment/Tools 46,666 394 260099 Inventory Adjustment Account - 395 260010 Inventories-Packing Materials 249,518,832 396 271005 STOCK IN TRANSIT - 397 252207 IT Charges recoverable BAZPUR (852,419)398 108599 Forex-Gain/Loss-Provision 22,843,805 399 270000 Sundry Debtors For Imfl-Civil 3,539,863,317 400 270010 Sundry Debtors For Imfl Defence 46,209,750 401 270020 Sundry Debtors For Country Liquor 434,195,347 402 270030 Sundry Debtors For Alcohol 135,004,517 403 270040 Sundry Debtors For Ibd 18,402,501 404 270050 Sundry Debtors For Exports 805,227,144 405 270060 Sundry Debtors For Other 116,779,933 406 240998 Punjab National Bank-Sri Madhopur (Reengus)-1045 18,662 407 240999 P.N.B Gwalior-5365 129,807 408 241008 SBI (IFB) N.Delhi (254,136,794)409 241016 Punjab National Bank, Mumbai C/A-11147 - 410 241017 P.N.B. Tughlakabad C/A-1189 27,617 411 241089 Punjab National Bank,Shahadra Ca-67662 - 412 241091 Punjab National Bank,Baigrah Bhopal Ca-5 6,276 413 241092 Punjab National Bank Gwalior-5296 (5,038)414 241093 Punjab National Bank,Jabalpur Ca-6957 - 415 241094 Punjab National Bank,Rewa Ca-1602 120 416 241095 Punjab National Bank,Indore Ca-1118 1,639 417 241097 Punjab National Bank,Sagar Ca-3740 1 418 241099 State Bank Of India, Mumbai 621,009 419 241128 State Bank Of Hyderabad (958,582)420 241151 State Bank of India A/c. 64281 12,000 421 241156 STAN CHART BANK-CA-522-0-550657-3 860,635 422 241159 The RoyalBankOfScotland6528589(ABN Amro) 476,441 423 241166 ICICI-CA-A/C YASH MARKETING, BALLYGUNGE,KOLKATA (18,585)424 241173 ING VYSYA BANK C/A-503011009698, CP, NEW DELHI 1,787,540 425 241185 SBH-HYD-WHL-A/C-51175 - 426 241191 State Bank Of India, Siddarth Nagar CA-30059962069 - 427 241192 IDBI BANK NEW DELHI CURRENT A/C NO.01110300000028 115,925 428 241199 State Bank Of India Dehradun 8,384 429 241208 HDFC BANK C/A NO.00030310012358 73,143 430 241209 The Royal Bank of Scotland EFC(ABN Amro EFC) 4,419,429 431 241216 SBBJ-CA-61099521912 26,488 432 241218 AXIS BANK CURRENT A/C BAZPUR 7071 (1,008,549)433 241220 Kotak Mahindra Bank C/A No. 01722560002800 17,761 434 241221 HDFC BANK LIMITED C/A 0030310014171 110,363 435 241223 The Bank of Nova Scotia C.A 01213001288 61,032 436 241224 Standard Chartered Bank EEFC A/c52205951798 2,384 437 241225 IDBI FACTORING A/CT127655100001397 127,523 438 241252 PNB# Moradabad - Dutydrawback A/C 16,111 439 241258 PNB Dadri Duty drawback A/c, 9,780 440 241260 SBI Kashipur 1,086,692 441 241265 P.N.B. Secundrabad C/A-902 3,411 442 241405 SBI, Distillery Branch Rampur C/A NO----80940 7,169,028 443 241406 SBI branch Chalakudy Current a/c31014530261 54,157 444 241409 Axis Bank Ltd. - C/A No. 911020060704198 72,687 445 245131 SBI PATIALA 7458 RECEIPT ACCOUNT 13,464 446 241205 HDFC Bank A/c Dividend A/c 2007-08 1,065,509 447 241211 SBI RKL Dividend A/C-2008-09.......28730 702,117 448 241217 Yes Bank - RKL DIVIDEND A/C 2009-10 00292 1,254,689 449 241222 SBI RKL DIVIDEND ACT 2010-11 48713 1,649,284

450 240090 Cheque In Hand 16,628,549 451 240000 Cash In Hand- -(Cash Jr) 2,222,623 452 240005 Cash In Hand-BDGH -(Cash Jr) 72,235 453 240006 Cash In Hand-BZP -(Cash Jr) 450,307 454 240010 Cash In Hand-Delhi(cash jr) 89,309 455 240011 Cash In Hand-Renegus(cash jr) 32,869 456 240012 Cash In Hand-Jaipur office (cash jr) 30,631 457 240015 Cash In Hand-ANABESAHAI (cash jr) 1,344 458 240020 Cash In Hand-Bombay(cash jr) 52,100 459 240030 Cash In Hand-Kolkatta(cash jr) 45,881 460 240040 Cash In Hand-Hyderabad(cash jr) 40,645 461 240050 Cash In Hand-Mohali(cash jr) 90,375 462 240070 Cash In Hand-DMD Delhi(cash jr) 249,227 463 240080 Cash In Hand-Corporate Delhi(cash jr) 383,442 464 230040 FD-Excise and Sales Tax DEpt. 410,740 465 230041 FD-in PNB- whl 700,000 466 240997 FDR with Banks Account 7,484,230 467 241030 Punjab National Bank FDR(L/G)A/C 13,272,897 468 241031 Punjab National Bank FDR (Others) 16,961,414 469 290000 Interest Accrued On Loans Given 292,046,105 470 230020 Interest Accrued On Invst. & Fdr 4,341,648 471 300000 Sales # IMFL Civil (5,854,932,082)472 300010 Sales # IMFL Defence (624,338,289)473 300020 Sales # Country Liquor (5,902,307,004)474 300025 Sales # IMFL DRPL - 475 300030 Sales # Alcohol (436,728,316)476 300050 Sales # Exports (416,991,273)477 300055 Sales # ENA Exports (743,440,565)478 300080 Sales # deductions 5,870,297 479 300121 Sales rounding off dr/cr. (854)480 331110 Bottling Fee Recovered (41,517,402)481 300076 Sales # Pet Bottle & Caps (326,261,406)482 300091 Sales # Bio Composting (13,303,105)483 300075 Sales # Mfg. Bottle (104,020,503)484 300070 Sales # Misc. (6,035,805)485 300071 Sales # CO2 (7,041,904)486 300110 Sales # Packing Material (13,780,177)487 300120 Sales # Essence (20,480,315)488 330000 Storage Wastage Realised Account 8,522,817 489 300040 Sales # IBD (59,147,384)490 330032 RKL's Share of Distributable Surpl. -GDL (69,446,412)491 330036 RKL's Share of Distributable Surpl. from-KAMAL - 492 330037 RKL's Share of Distributable Surpl. -RAVI KUMA (5,644,674)493 330038 RKL's Share of Distributable Surpl. -UNITED DISTIL - 494 330040 RKL's Share of Distributable Surpl. -BACCHUS (28,786,119)495 330041 RKL's Share of Distributable Surpl. -GOOD HOST (58,567,836)496 330043 RKL's Share of Distributable Surpl. -IFB - 497 330044 RKL's Share of Distributable Surpl. -SEVEN SISTER (33,542,576)498 330046 RKL's Share of Distributable Surpl. -EMPEE DISTILL (302,830)499 330047 RKL's Share of Distributable Surpl. -HIMALAYAN GOL (20,019,731)500 330049 RKL's Share of Distributable Surpl. -OAKLAND BOTTL (26,534,250)501 330050 RKL's Share of Distributable Surpl. -SVD (127,746,859)502 330053 RKL's Share of Distributable Surpl. -GEMINI RANCHI (5,500,377)503 330055 RKL's Share of Distributable Surpl. -MIDAS GOLD (4,202,706)504 330061 RKL's Share of Distr Surpl -New Ind. Disti-J&K - 505 330065 RKL's Share of Distr Surpl -Gowthami Agro - 506 330067 RKL's Share of Distr Surpl -Chitwan -

507 330072 RKL's Share of Distr Surpl -Unokotti Di - 508 330074 RKL's Share of Distr Surpl -RVN Distillery Maha. L (80,705,094)509 330075 RKL's Share of Distr Surpl -Diamond Bottling (9,846,808)510 330077 RKL's Share of Distr Surpl -SNJ (17,128,341)511 330079 RKL's Share of Distr Surpl -SAFIL,Chennai 2,871,085 512 330080 RKL's Share of Distr Surpl -Netravati, Bangalore (90,142,724)513 330082 RKL's Share of Distr Surpl -RLL- Derabassi - 514 330083 RKL's Share of Distr Surpl -GVAT-Tamilnadu (655,928)515 330084 RKL's Share of Distr Surpl -BhatiaWines,Bilaspur (39,008,534)516 330085 RKL's Share of Distr Surpl -BaggaDistHydPvtLtd - 517 330086 RKL's Share of Distr Surpl -WalesDistPvtLtd - 518 471101 Bottling Charge- NVDB - 519 471102 Bottling Charge- GDL 8,228,324 520 471106 Bottling Charge-Kamal - 521 471108 Bottling Charge-UD, calicut 34,523,714 522 471110 Bottling Charge-Bachhus 3,649,267 523 471111 Bottling Charge-Goodhost 9,882,100 524 471114 Bottling Charge-Seven Sister 5,089,925 525 471119 Bottling Charge-Oakland 3,265,263 526 471120 Bottling Charge-SVD 13,133,741 527 471122 Bottling Charge-Gemini jharkhand 871,920 528 471133 Bottling Charge-Polson 9,103,937 529 471134 Bottling Charge-Diamond Bottling 1,823,076 530 471135 Bottling Charge-SNJ - 531 471153 Bottling Charge-Ne India Dist. Jammu - 532 471159 Bottling Charge-Himalayan Gold 1,607,739 533 471160 Bottling Charge-RNVDML,Aurangabad 15,738,518 534 471164 Bottling Charge-Netravati,Bangalore 18,746,962 535 471166 Bottling Charge-RLL - 536 471167 Bottling Charge-Golden Vats pvt Ltd,. - 537 471168 Bottling Charge-Bhatia Wines Pvt Ltd, CG 2,167,790 538 471169 Bottling Charge-BaggaDistHydPvt Ltd,AP - 539 330019 Export Incentive Recieved- Miscell - 540 330020 Export Duty Draw Back Recieved (65,696,145)541 330030 Modvat Credit Utilised (39,212,780)542 300060 Sales # Scrap (64,246,144)543 331013 Interest on FDRs (Bank local) (25,216,921)544 331010 Intt. Received (138,360,351)545 331011 Intt. Received on I.Tax refund (784,300)546 331000 Dividend Recived - 547 331140 Dividend Recived-Mutual Fund - 548 331150 Dividend Recived-SCRIPT - 549 331070 Profit on Sale of Shares - 550 331071 Profit on Sale of Mutual funds ( incld. - 551 331050 Profit On Sale Of Assets - 552 331080 Sundries Balances Written Back (304,778)553 331090 Exess Provision Written Back (519,635)554 331030 Hire Charges Received - 555 331040 Misc. Income (237,404)556 331045 Income from SCRAP - 557 331060 Insurance Claim Received (12,610)558 331120 Denaturation charges recovered - 559 331046 inc/dec in value of bottles 30,480,333 560 331115 Freight&Octroi Recovd from Customer (66,856,816)561 400000 Raw Materail Consumed 868,326,934 562 400026 Mat.Cons for Sale 23,011,670 563 400069 Resins Consumed 326,118,823

564 400070 Molases/ENA Consumed 818,824,072 565 400080 Incrase/Decrease/consumptioin-VMS 18,374,330 566 400081 Incrase/Decrease/consumptioin-CARAMEL 2,955,792 567 400102 Raw Material Consumption-Fresh Malt Spirit - 568 410060 Raw.Mat consumed-Adjustment 13,675,955 569 410061 Grain- Handling Charges 978,447 570 400005 Packing Material Consumed-others - 571 400027 P.Materials Consumed for Sale 12,741,663 572 400071 Bottles-Consumption 624,085,689 573 400072 Caps-consumption 164,285,470 574 400073 Lables-Consumption 46,705,058 575 400074 C.C.Box-Consumption 157,408,896 576 400075 Monocarton-Consumption 26,830,142 577 400088 Incrase/Decrease/consum.-Essence 28,907,107 578 400089 Incrase/Decrease/consum.-Shrink Sleeves 3,187,514 579 400090 Incrase/Decrease/consum.-Other Pack Mat. 34,625,509 580 400093 Incrase/Decrease/consum.-Masked Bottle (77,156)581 400094 Incrase/Decrease/consum.-Frosted Bottle 142,577 582 400095 Incrase/Decrease/consum.-Printed Bottle (123,483,305)583 400096 Incrase/Decrease/consum-Grain Spirt undr maturtion - 584 400097 Incrase/Decrease/consum.-Matured Grain Spirit 54,915 585 400104 Incrase/Decrease/consum.-Pyrosil Coated Bottles (1,025,985)586 410038 Excise Adhesive label 534,560 587 410039 Label Overprinting Charges 2,258,860 588 410040 Pak.Mat consumed-Adjustment 3,080,819 589 410041 Frosting charges of bottles 4,467,901 590 401000 Purchases-IBD 21,611,028 591 401002 Purchases-Alcohol 24,615,158 592 401004 Purchases-IMFL Trading Goods 33,341,082 593 430010 Salaries & Wages 310,701,880 594 430011 Salaries & Wages-Overtime 2,337,952 595 430012 WORKMAN'S COMPENSATION A/C - 596 430020 Bottling Wages 107,754,788 597 430120 Medical Expenses. 5,204,882 598 430130 L.T.C. Expenses. 8,932,849 599 430142 Reimbusement of vehicle exp. 6,329,054 600 430143 Attendant Allowance 777,089 601 430190 Rent Paid (Staff). 1,963,425 602 430200 Ex-Gratia Paid. 42,379 603 430201 Service Reward - 604 430250 Incentive to Employees 35,946,795 605 440663 Excise Overtime/Supervision/Inspection Fee Reengus 1,822,616 606 460005 Local Conveyance Expenses-Staff 6,160,890 607 430110 Bonus Paid 113,551 608 430100 Leave Wages 7,794,304 609 430030 Coy's P.F. Contribution. 18,220,277 610 430050 Cont. To Super Annu.Scheme 4,238,972 611 430060 Employer's Cont. To Gr. Insu. Sch. 609,705 612 430070 Inspection Charges P.F. 285,341 613 430080 Inspection Charges Of Edli 7,544 614 430040 Coy's E.S.I. Contribution. 1,439,726 615 430090 Gratuity Paid 9,843,426 616 430240 Employees Compensation ESOPs - 617 430140 Reimbusement of Driver salary 6,320,157 618 430150 Protective Uniform Exp. agnst occupational hazard 443,866 619 430160 Employees Welfare Expenses. 3,672,637 620 430161 Canteen / Cafeteria expenses 2,446,699

621 430162 Festival celebration exp. - 622 430163 Marriage & other gifts to Employees 91,709 623 430165 Transportation exp. on transfer 1,355,086 624 430170 Training Expenses. 448,124 625 490002 Interest paid on ECB 69,003,992 626 490000 Interest Paid On Term Loan 42,469,085 627 490010 Interest Paid On W/Capital 296,477,246 628 490040 Interest paid (Others) 1,073,519 629 300090 Sales # Bio Gas - 630 300100 Sales # Electricity (74,191,537)631 400015 Power & Fuel 228,371,650 632 440615 Water & Electricity Expenses 5,327,071 633 400010 Stores & Spares 93,930,121 634 400030 Consumption-Chemicals 67,823,531 635 400040 Consumption-Consumable Stores 4,027,187 636 410050 Stores.Mat consumed-Adjustment - 637 411110 Repairs to Building-(Civil) 3,642,999 638 411000 Repairs And Maintenance - Plant & Machin 21,038,944 639 411001 Repairs-Material-Mechanical 25,925,506 640 411100 Repairs And Maintenance - Electrical 2,993,258 641 411102 Repairs And Maintenance - Generator 8,969 642 411103 Repairs-Material-Electrical 3,379,984 643 411111 Repairs And Maintenance - Instrumentation 1,193,030 644 411112 Repairs-Material-Instrumentation 2,912,624 645 460440 Repairs & Maintenance (Equipment) 1,675,998 646 411101 Repairs to Refregerator & Air Conditioner 1,261,214 647 430210 House Maintenance Expenses 442,910 648 460430 Repairs & Maintenance (others) 7,797,560 649 440300 Lease Charges 5,699,637 650 440310 Hire charges of Machinery 734,597 651 440320 Hire Ch. Of Furniture - 652 440321 Hire Charges for Vehicles 3,818,930 653 440400 Insurance Paid 17,458,380 654 410010 Breakage And Wastage 15,202,664 655 410020 Test Expenses 1,967,291 656 410021 Operational Exp. RO Plant 637,324 657 411010 Packing Material Issued for Subcontracting (4,267,302)658 470350 Octroi Expenses 133,017 659 470370 Loading & Unloading Expenses 5,653,322 660 470380 Packing & Sealing Expenses 4,301,534 661 440500 Rent Paid 24,592,378 662 440510 Land Lease Rent 204,734 663 420000 Permit Fee 749,457 664 420010 Excise Duty Paid 5,101,669,325 665 420020 Export Duty Paid 1,936,101 666 420030 Excise Duty On Transit Wastage - 667 420050 Custom duty Paid 20,937,988 668 440600 Rates & Taxes 1,908,001 669 440602 Securities Transactions Tax - 670 440604 Security Transaction Tax - Mutual Fund - 671 440630 Licence Fee 18,787,434 672 440650 Denaturation Fee-Sds 97,500 673 440660 Bottling Fee 50,023,605 674 440662 Botting Fees 12,434,411 675 470091 Excise Duty-Gurgaon Depot 38,469,385 676 470092 Excise Duty-Chandigarh Depot 3,430,393 677 470093 Excise Duty-Solan Depot 78,781

678 470094 Excise Duty-Patna Depot 21,807,852 679 470097 Excise Duty-Jammu Depot 14,164,238 680 470098 Excise Duty-Rajasthan 388,492,993 681 470099 Excise Duty-AES 1,719,989,502 682 470101 Export Duty-Gurgaon Depot 1,717,562 683 470102 Export Duty-Chandigarh Depot 136,630 684 470103 Export Duty-Solan Depot 2,895 685 470104 Export Duty-Patna Depot 120,326 686 470107 Export Duty-Delhi Depot 1,263,998 687 470108 Export Duty-Jammu Depot 180,840 688 470280 Label/Brand Registration Fee 33,884,095 689 470290 Brand Fee 279,887 690 470361 Import Duty-Gurgaon Depot 13,074,603 691 470362 Import Duty-Chandigarh Depot 613,101 692 470363 Import Duty-Solan Depot 16,586 693 470364 Import Duty-Patna Depot 682,939 694 470367 Import Duty-Delhi Depot 5,888,238 695 470368 Import Duty-Jammu Depot 2,224,888 696 470117 Turnover Tax paid 67,798,859 697 440200 Travelling Expenses-Directors 400,181 698 440230 Travelling Expenses-Foreign 6,248,515 699 440236 Travelling-Boarding and Lodgng-Directors 555,825 700 440210 Travelling Expenses 23,510,467 701 440220 Travelling Expenses (Others) 1,421,463 702 440231 Travelling Expenses-Foreign(Others) 7,928,542 703 440235 Travelling-Boarding and Lodging Expenses 11,034,131 704 440240 TSR Expenses 5,536,515 705 460390 Directors Fee 670,000 706 461300 Provision For Doubtful Debts 94,142,186 707 461501 FCNRB- Exchange Gain/ Loss 62,604,107 708 461505 Forex-Gain/ Loss Realised (20,153,657)709 461506 Forex-Gain/ Loss-Valuation (8,557,789)710 490030 Foreign Excange Fluctuation Paid (6,563,568)711 461301 Provision For Obsolete and non moving i - 712 460410 Charity And Donations. 1,090,300 713 461000 Sundries Balances Written Off 512,672 714 461001 Loss Of Duty 688,373 715 440410 wealth Tax Paid - 716 461402 Gain/Loss on Revaluation of Investment - 717 461500 Gain/ Loss On Sale Of Shares - 718 461400 Loss On Sale Of Fixed Assets 34,514 719 490050 Bank Charges 1,750,161 720 490070 Financial Expenses. 11,313,805 721 410030 Materials Issued to Contractor 69,719 722 430180 Watch & Ward Expenses. 10,001,792 723 430230 Training Centre Exp. 1,979,052 724 440620 Sales Tax Paid 270,775,589 725 460000 Local Conveyance Expenses. 7,258,813 726 460001 Container Clearing Charges 1,037,602 727 460010 General Charges 2,123,902 728 460015 Bio composting expenses 2,962,923 729 460020 Statutory Audit Fee & Expenses. 262,727 730 460030 Internal Audit Fee & Expenses. 348,513 731 460040 Energy Audit Fee & Exp. - 732 460050 Cost Audit Fee & Exp. (3,830)733 460060 P.F. Audit Fee & Expenses. 1,714 734 460080 Superannuation Audit Fee & Exp. -

735 460090 Tax Audit Fee & Expenses. 20,059 736 460110 Bad Debts Written Off 7,071,193 737 460120 Car Maintenance Expenses. 1,130,902 738 460130 Car Running Expenses. 5,655,851 739 460140 Recruitment Expenses. 1,345,221 740 460150 Printing & Stationery 2,826,280 741 460160 Subscription A/C 2,785,186 742 460161 Club Subscription expenditure 31,721 743 460170 Postage And Telegram Expenses. 1,864,260 744 460180 Telephone Expenses. 6,407,195 745 460182 Land Development Exp. - 746 460183 Internet Data Card Expenditure 558,467 747 460190 Journal And Periodicals. 815,729 748 460200 Retainer Fee And Expenses 6,754,948 749 460210 Consultation Fee - 750 460220 Professional Fee. 27,444,250 751 460230 Horticulture Expenses. 507,561 752 460240 Computer Expenses. - 753 460241 Computer Consumables 787,917 754 460242 Computer Repair and upgrade 162,253 755 460243 AMC Hardware 1,103,942 756 460244 AMC Software 4,072,196 757 460245 Software Support, Services and training 668,805 758 460246 Netwroking, lease line and Bandwidth 1,982,278 759 460247 Collocation and Managed services 597,755 760 460249 DR and Related Exp. 865,827 761 460250 Photostat Expenses. 405,466 762 460260 Factory Office Light & Fan. 7,577 763 460270 Bunglow & Qtrs. -Light & Fan 315,737 764 460280 Legal Expenses. 751,868 765 460281 Excise Penalty\ Compounding fees 317,165 766 460282 VAT / CST Penalty - 767 460290 Secretarial Expenses. - 768 460300 Filing Fee 46,975 769 460310 Listing Fee 382,024 770 460320 Guest House - Training Expenses 1,151,893 771 460330 Balances Rounding Off (1,305)772 460340 Sundry Trade Expenses 7,090,510 773 460350 Pooja Expenses 438,065 774 460360 Sanitary Expenses 1,388,360 775 460370 Exhibition Expenses - 776 460380 Fire Fighting Expenses 632,238 777 460420 Office Maintenance Exp. 4,959,304 778 490055 Depositery Charges 3,990 779 490065 Duty Drawback recovery expenses 5,653,060 780 410000 Stores Transport & Mat.Hand.Char. 2,726,901 781 470000 Freight Outwards 399,348,077 782 470001 Halting Charges- Loading 285,038 783 470002 Freight Miscellaneous (26,629)784 470003 Demurrage Charges-Unloading 6,947,594 785 470010 Carriage & Cartage A/C 16,122 786 470118 Transport Permit Expenses- IMFL 1,253,914 787 470335 Commission Paid 28,879,614 788 470337 Commission Paid ENA 2,086,572 789 470031 Service Charges 1,191,260 790 470330 C&F Charges 37,912,568 791 470040 Rebate Discount & Allowances 416,822,985

792 470042 Cash Discount / Collection Charges 51,226,185 793 470043 Collection Charges 2,294,658 794 470005 Freight on Advertisement Material 781,454 795 470050 Advertisement 1,988,072 796 470052 Sponsorship exp.in event orgainsed by Sport/Govt/t 159,600 797 470053 Advertising Contract / Retainer ship exp. - 798 470054 Market reserch/Development/New porduct launch 977,169 799 470060 Business Promotion Expenses 3,191,406 800 470061 Gift to customers / guests 38,980 801 470062 Entertainment exp. 494,042 802 470063 Incentive paid to Trade 219,308,894 803 470070 Marketing Expenses-Central 62,422,543 804 470071 Advertisement of 8PM 7,455,748 805 470072 Advertisement of CR 362,815 806 470074 Advertisement of BR 31,668 807 470075 Marketing Expenses-zonal 3,403,389 808 470077 Advertisement of OAB - 809 470078 Advertisement of Other Brands 32,832,510 810 470079 Marketing Trade Schemes and Rebate - 811 470080 Business Promotion - Secondary - 812 470084 Advertisement of Magic Moment Vodka 73,031,141 813 470086 Advertisement of Morpheous 7,573,889 814 470087 Advertisement of AD 461,556 815 470110 Gift - 816 470120 Glasses - Free Distribution 1,006,738 817 470160 Raising Days Expenses for DMD 1,117,536 818 470240 Sampling 1,040,654 819 470241 Breakage Expenses 17,730,732 820 470242 Breakage/Theft Expense-Transit 5,988,633 821 470255 Hologram Expenses 2,717,051 822 470291 Brand Fee-Delhi 8,285,304 823 470340 Conference Expenses 1,363,273 824 440100 Blank-Available - 825 461100 Depreciation - 826 499000 CO FI Reconciliation A/c - 827 310010 Increase/Decrease in SFG 1,398,447,861 828 310020 Increase/Decrease in FG 2,809,760,120 829 310030 Change In Stock - Others (2,509,280)830 320000 Profit / Loss On Physical Inventory 8,761,353 831 400024 Change in Stock- Manual 5,892,973 832 400025 Change in Stock-Trading Goods 1,644,017 833 401010 Increase/Decrease in SFG (106,077,420)834 401020 Increase/Decrease in FG (2,821,373,637)835 800100 Initial Trial Balance - AR - 836 400076 Incrase/Decrease/consumptioin-ENA (817,281,514)837 400077 Incrase/Decrease/consumptioin-RS 8,888,945 838 400078 Incrase/Decrease/consumptioin- CJS 5,560,752 839 400082 Incrase/Decrease/consumptioin-FW 8,207,378 840 400084 Incrase/Decrease/consum.-Barley Grist - 841 400086 Incrase/Decrease/consum.-Fresh Malt Spirit 7,060,574 842 400087 Incrase/Decrease/consum.-MMS as SFG (42,938,250)843 400098 Incrase/Decrease/consum.-Pet Bottle (137,140,683)844 400099 Incrase/Decrease/consump-Laminate Pouch 13,155,665 845 400103 Incr/Decr/consum-FMS Under Maturation (12,920,946)846 310000 Price Difference Account 702,263 847 310060 Price Difference Account-SFG (51,849,836)848 310070 Price Difference Account-FG 5,192,979

849 420040 Franchise Fees - 850 470030 Service Charges-Country Liquor - 851 108281 Advance license Fee 805,757 852 241410 State Bank of Mysore CA 64095408988 636,427 853 250103 TUU-Khoday Industries(Kuppam)P LTd 4,025,135 854 280058 Advance Excise Duty -Yezdi Plant 1,457,168 855 103073 J P MORGAN- CHICAGO U.S. A. (LOAN) - 856 103103 Standard Chartered WCDL secured Loan (180,000,000)857 108202 Service Tax Payable-100% reverse charge (743,713)858 108203 Service Tax Payable-75% reverse charge (2,039,822)859 108204 Service Tax Payable-50% reverse charge (334,900)860 108205 Service Tax Payable-40% reverse charge (25,168)861 108432 Unclaimed Dividend -2011-12 (1,823,734)862 240019 Cash In Hand-EMPEE (Cash Jrnl) 47,781 863 241227 HDFC - RKL DIVIDEND A/C - 2011-12 - 04218 1,823,734 864 250104 TUU-Passion Beverages, Hoogly 97,081,708 865 330090 RKL's Share of Distr Surpl -Passion Bev,Hoogly (26,093,775)866 400105 TetraPack-Consumption 57,851,220 867 440692 Service Tax Paid 100%@12.36%(Reverse charge) 1,840,882 868 440693 Service Tax Paid 75%9.27(Reverse charge) 995,989 869 440694 Service Tax Paid 50% @6.18%(Reverse charge) 40,592 870 440695 Service Tax Paid 40% @4.945%(Reverse charge) 76,395 871 471137 Bottling Charge-EMPEE distilleries 5,547,816 872 471173 Bottling Charges-Passion beverages, Hoogly 3,546,655 873 240021 Cash In Hand-RLL(Cash Jrnl) 80,854 874 400079 Incrase/Decrease/consumptioin- MMS 3,497,706 875 460070 Gratiuty Audit Fee & Exp. - 876 470044 Octroi Exp. Reimbursement to Customer 5,193,530 877 103074 IDBI Bank -Term Loan Secured (250,000,000)878 108030 Unpaid Bonus (1,560,028)879 241228 ICICI Bank Ltd. EEFC A/c 000706001053 68,358,424 880 300056 Sales # Merchant Trade - 881 330071 RKL's Share of Distr. Surpl -Apollo Alocobev - 882 331035 CASH DISCOUNT RECD FROM VENDOR - 883 401005 Purchases-Merchant Trade - 884 499001 Inter Division Adjustment A/c - 885 330073 RKL's Share of Distr Surpl -Polsons Distillery (11,446,863)886 241270 Royal Bank of Scotland OD Limit A/c 6528848 - 887 241272 ICICI BANK LTD CC A/C 000751000383 85 888 241273 IDBI Bank CC A/c. 0127655100001472 (3,214,572)889 250105 TUU-Mohan Breweries&Dist Ltd,Chennai 19,046,767 890 440659 Bottling charges 9,222,179 891 460283 Documentation & Certification Exp - 892 103075 Aditya Birla Finance Term Loan Secured (352,941,180)893 264102 Surcharge on VAT onProcurement of Material-General 57,366 894 280059 Advance Excise Duty -Printing (5,392,474)895 330091 RKL's Share of Distr Surpl MBDL,TN - 896 411011 Promotional Material Issued for Subcontracting (171,397)897 420011 Export Fee 2,575,052 898 470332 C&F Charges 3,973,200 899 471138 Bottling Charge-MBDL,TN - 900 108433 Unclaimed Dividend -2012-13 (1,853,977)901 108801 Rebate/Incentive Payable-Sikkim (345,084)902 252216 Forward contract receivable - 903 108802 Forward contract Payable - 904 241230 HDFC - RKL DIVIDEND A/C - 2012-13 - 50200002216512 1,890,217 905 241411 AXIS BANK LTD RAMPUR 913020047528872 4,321,154

906 331048 Duty Script - 907 108206 SERVICE TAX ON SECURITY SERVICES -75% REV.CHARGES (854)908 240022 Cash In Hand-UD (Cash Jrnl) 31,210 909 241412 SBI MAIN RAMPUR C/A 33550030001 3,018,823 910 108371 Intst. Accrued and Due- Securd Loan (7,031,970)911 108372 Intst. Accrued and Due- Un Securd Loan (6,910,173)912 108803 Excise duty onTransit Wastage Suspense (4,669,376)913 241231 ING EEFC A/C503011009698 23,818,365 914 250106 TUU-MBDL ANDHRA 80,182,656 915 252213 Workmen Compensation paid under protest 623,940 916 280060 Advance Export Duty Depot Stock-MP 7,544 917 290209 TDS Recoverable a/c for AY-2014-15 5,134,860 918 290211 TDS/TCS consolidate 80,539,445 919 290212 Advance & Self assessment tax 389,837,662 920 290213 TCS for the AY 2015-16 1,215,454 921 290215 Advance Tax AY 2015-16 150,000,000 922 330092 RKL's Share of Distr Surpl -MBDL,ANDHRA (1,403,088)923 471140 Bottling Charge-MBDL, CHITTOOR,AP 1,071,144 924 241266 YES BANK PCFC LOAN A/C - 925 241415 INDUSIND BANK-RAMPUR CA 250000001234 1,500,000 926 245133 Nethravathi Distilleries PVT LTD A/C RKL 5,005,469 927 252212 Service tax on Bottling Wages paid under protest 25,630,443 928 280401 EMD Paid to Vendors A/c - 929 290214 TDS for the AY 2015-16 38,420,619 930 400106 Canister-Consumption 1,566,942 931 400107 Hologram/EAL Consumption 60,690,412 932 430014 Employer's Contribution to PF(Contractor) 819,944 933 430015 Employer's Contribution to ESI(Contractor) 294,902 934 470369 Import Duty 1,813,828 935 471107 Bottling Charge-RKDL 1,192,245 936 108434 Unclaimed Dividend -2013-14 (2,089,254)937 241232 HDFC-RKL DIVIDEND A/C2013-14 50200007689873 2,089,254 938 261006 Advance Excise Duty Receivable -Uttranchal 271,786 939 270061 Sundry Debtors For Inter units/TUU 2,839,535 940 280007 Adv.Export Duty On Cane Juice Spirit - 941 280026 Advance Export Duty - CJS to Reengus - 942 291000 Education Cess Receivable - 943 440610 Water Tax - 944 460411 Corporate Social Reposibility Expenses 5,041,055 945 461101 Depreciation - 946 280061 Advance Analysis/Testing Fee 64,040 947 460284 TDS demands deposited( FY 2007-08 onwards) 13,203 948 470151 Commission 135,388 949 250013 Licence Fee Paid Under Protest 1,928,022 950 330081 RKL's Share of Distr Surpl -GSB&CO (17,613,163)951 461404 Loss on Sale of Shares in Corpoates - 952 102203 Lakshmi Vilas Bank Unsecured WCDL (200,000,000)953 108194 Education Cess Payable - TUUs - 954 108804 Rebate/Incentive Payable-Mizoram (258,955)955 241233 Lakshmi Vilas Bank C/A No. 0001218 60,249 956 241274 Lakshmi Vilas Bank OCC A/c -000275 (291,714,456)957 251019 Padma Logistic and Khanij Pvt.Ltd. 200,000,000 958 252215 Service tax paid under protest 15,865,999 959 290216 TDS for the AY 2016-17 16,492,544 960 290217 Advance Tax AY 2016-17 87,500,000 961 300001 Sales # RTD Civil (23,100,658)962 470089 Advertisement of RTD 17,952,143

963 471165 Bottling Charge-GSB&CO 12,890,590 964 471174 Bottling Charge-SENTHINI 10,445,915 965 471175 Bottling Charge-BRK SPIRITS 5,595,221 966 103077 HDFC BANK LTD., BEHRAIN (79,797,792)967 107001 Trade Creditors-Mktg Scheme (118,463)968 108201 SERVICE TAX PAYABLE ON SPONSORSHIP (9,115)969 108724 VAT/Sales Tax Payble-Delhi (18,271,932)970 108725 VAT / Sales Tax Payble-Rajasthan (22,915,314)971 108726 VAT / Sales Tax Payble-Haryana (3,325,205)972 108727 Surcharge on VAT Payble-Haryana (164,103)973 108728 VAT / Sales Tax Payble-Punjab (4,499,824)974 108729 Surcharge on VAT Payble-Punjab (449,983)975 108731 VAT/Sales Tax Payble-Chandigarh (439,023)976 108760 VAT/Sales Tax Payble-Jharkhand (1,972,278)977 240023 Cash In Hand-Senthini (Cash journal) 19,399 978 250107 TUU-Kalpatharu Brew & Dist PLtd,Karnataka 38,546,805 979 261026 Advance Import Fee-Uttranchal (35,740)980 261039 Advance Excise Duty -Delhi 32,197,979 981 261061 FL-1 Charges RTD Uttrakhand (29,950)982 280020 Advance Export Duty Depot Stock-Haldawani (3,953)983 280062 Excise Duty RTD Uttrakhand 371 984 330093 RKL's Share of Distr Surpl -Kalpatharu Brew&Dist (245,955)985 330094 Royalty Recd-Gemini Distt-Patiala (86,550)986 471176 Bottling Charge-Kalpatharu TUU, Karnataka 386,365 987 Income Tax - Current Period -Exp988 DTA/ DTL - Current Period-Exp989 Dividend payble incl tax theron990 Steelman Invesment Limited ( Transfer from RGL (Principal +Int))

(0)

(0.26) 0

PROVISIONS TB as on 31.3.2015

(600,000,000) (600,000,000) (500,000,000) (500,000,000) - - - - - - - - - - - - - - - (21,180) (266,077,530) (266,077,530) - - (7,314,618,285) (6,443,348,905) 6,429,706,255 6,105,277,092 (3,746,928,462) (3,746,928,462) (121,368,099) (121,368,099) (3,500,000,000) (3,500,000,000)

(33) (2,002,000) (2,002,000) (87,074,893) (87,074,893) (4,109,274) (4,109,274) - - - - - - - -

(45,689,500) (953,256,100) (1,001,452,800) (71,349,421) (1,488,619,284) (1,508,706,629) (35,448,750) (739,595,250) (821,504,250)

(715,221,000) (715,221,000) (5,000,000) (31,229,728) (26,229,728) (3,000,000) (74,645,777) (81,009,837)

(16,724,069) (22,447,503) 106,431,012 - (106,431,012) 21,666,900 - (21,666,900)

(4,730,053) (1,718,391) - - (370,000,000) (370,000,000) (249,999,890) (312,499,890) - - (284,800,599) (285,272,311) (282,788,527) (288,561,459) (791) (3,263) (148,516,580) (147,738,677) (119,999,429) (119,999,428) - (250,000,000) (30,405,712) (27,539,151) (25,648,160) (9,422,684) (2,036,795) 1,448,454 (230,348,514) (19,882,933) 25 25 (331,038,633) (281,868,198)

TB as on 30.09.2015 (After

Adjustment)

439,957 (39,182) (95,838,559) (144,809,608) 22,463,308 113,355 80,525,305 3,422,059 (3,460,459) (3,422,059) (7,036,833) (9,098,408) 1,383,746 - 13,664 (135,007) 1,278,153 4,587,511 - 974,814 (981,371) (5,029,503) 1,217,659 425,850 - - (717,497) - (304,971,358) (352,699,940) 750,389 65,760,194 (1,958,288) (4,157,770) 600,867 439,875 - - (2,000) (225,000) 7,183,011 13,957,604 - - (11,092,994) (16,280,949) 216,329 100,827 - 2,177 - - 164,515 24,358 - - - - (26,933,883) 18,414,175 (401,621,225) (423,498,459) (71,048,531) (84,037,492) (30,322,144) (27,834,401) (134,846,035) (249,527,307) (19,407,225) (36,140,436) (4,215,692) (25,980,746) 2,103,837 (7,294,859) (2,058,639) (905,970) (3,407,880) (25,590,629) (38,096,142) (22,672,970) (436,678) (142,519) (2,780) 84,710 (256,266) (765,506) (252,585) (540,356) (28,096) (28,096) (21,719,497) (11,211,192) (25,619,695) (26,099,193) - - - - (1,065,509) (1,065,948) (702,117) (702,695) (1,254,689) (1,254,935) (1,649,284) (1,655,199) - - (4,550,000) (4,550,000) (50,000) (50,000) (20,253,000) (18,203,000)

15,000 15,000 (38,279,639) (37,484,052) (2,894,719) (4,330,859) (1,032,307,543) (1,078,516,594) (12,764,465) (717,239) 10,022 10,022 120,000 120,000 (2,884,197) (2,808,228) (848,759) (1,349,483) (92,423,046) (60,204,276) (32,014) (29,317) (2,157) - (6,208,721) (6,312,027) (1,036,584) (1,012,508) (353,935) (333,936) (27,820) (26,450) (10,890,962) (3,694,784) (2,787,425) (2,598,935) (792,927) (2,592,251) (352,071) (425,957) (406,880) (424,927) (13,777) (19,934) (1,253,275) (1,931,920) 1,914 1,914 (419,555) (647,619) (19,980,318) (3,316,821) 7,535 140 (98,962) (126,416) 3,298 3,300 (2,563,998) (2,021,190) (575,677) 1,128 11,673 17,613 (898,789) (120,449) - - (6,485,803) (6,320,156) (324,389) (324,389) (3,296,695) (406,805) (13,964,935) (9,472,953) - - (19,701) (9,694) (31,987,203) (25,671,446) (5,338,528) (3,873,088) (96,321) (96,321) (7,090,613) (7,109,717) (15,441,041) (4,745,869) (7,674,494) (5,383,716) (2,323,960) (8,057,853) (6,502,381) (4,496,744)

(13,795,000) (55,792,845) (23,379,887) (3,546,000) (5,387,801) (1,841,801)

(3,313,480) (10,366,000) (6,652,336) (334,931) (1,515,509) (6,700,043) (764,212) (712,462) (837,795) (8,183,988) (16,742,711) (14,548,519) (12,532,550) (9,857,995)

(9,636,399) (10,697,013) (19,619,304) (11,136,054) (7,433,946) (7,502,575) (3,471,168) (291,168) (141,188) (411,747) (439,207) (3,697,713) (5,677,307) (4,666,362) (1,299,682) (1,604,636) (8,485,563) (4,755,108) (3,364,639) (1,711,826) (1,091,462) (1,254,309) (4,166,976) (5,243,485) (1,710,793) (1,791,053) (4,938,728) (4,386,477) (1,668,361) (1,888,115) (171,370) (171,370) (5,223,203) (3,903,375) - - (7,467,399) (4,736,670) (56,804) (130,074) - - (21,924) (21,924) (174,019) (355,503) (497,246) (231,846) (18,450) (20,850)

(1,200,000) (3,066,800) (1,866,800) (6,467) - (174,350) (199,350) - - (131,747,034) (51,676,980) (9,313) (9,313) - - (736,272) (736,272) 2 2 - -

(40,000,000) (123,876,574) (23,876,574) (44,826,321) (66,767,391) 6,919 9,864 (853,490) (826,490) - - 480,634,700 480,634,700 - - - - - - - - 900,100,000 1,402,500,000 194,654,821 194,654,821 224,058,053 222,656,233

45,689,500 841,701,087 796,011,587 77,295,298 77,295,298 6,210,447,872 6,203,495,422 619,665,846 619,665,846 52,350,838 52,106,957 43,286,621 43,075,878 224,568,153 223,264,065 47,580,642 47,445,964 90,523,322 89,098,135

2,613,683 2,613,683 95,348,432 95,348,432 3,325,354 3,325,354 54,400 54,400 23,120,220 22,947,420 4,264,589 4,264,589 7,459,267 7,459,267 19,260 19,260 (132,159,723) (132,159,723)

(200,000,000) (402,566,176) (202,566,176) (63,841,728) (63,841,728) (1,814,949,019) (1,814,949,019) (346,205,600) (346,205,600) (39,021,736) (39,029,156) (39,627,717) (40,016,583) (181,074,576) (182,510,076) (34,187,905) (34,187,905) (42,447,587) (42,447,587) (2,507,896) (2,507,896) (53,071,167) (53,071,167) (3,325,339) (3,325,339) (54,397) (54,397) (10,239,149) (10,239,149) (2,780,564) (2,780,564) (7,459,245) (7,459,245) 13,838,237 13,838,237 410,574,409 299,191,885 29,602 29,602 - - 57,812,372 102,907,281 - - 23,046 23,046 2,113,333 2,113,333 20283738 88,649,553 136,424,133 462,822 462,822 352,000 352,250 91,725 91,725 194,121 194,121 (9,575,539) 196,032 (35,596,074) (35,596,074) 290,428 290,428 869,209 869,209 - - 26,184 24,108 268,981,768 137,504,339 3,323,540 1,737,965 3,688,717 3,300,478 - -

30,737,178 289,694,549 319,635,693 751,000,000 721,000,000 - - 296,500,000 296,500,000 10,863,669 10,852,000 500,000,000 500,000,000 95,250,000 95,250,000 (655,073,411) (1,103,714,022) 1,281,644 1,260,274

- - 3,688,765 1,788,356 14,167,082 15,575,302 131,439 131,439 33,492,380 48,207,765 1,037,536 76,303 9,971,473 8,549,537 1,421,936 - - - - - - 18,685,041 41,738,305 - - 279,412 437,329 4,888,863 3,781,652 2,257,596 1,618,151 606,793 606,793 1,468,022 4,536,762 3,681,588 9,403,409 1,043,775 1,238,768 431,733 433,630 6,379,133 8,378,759 487,191 103,379 617,740 1,417,142 196,693 771,385 265,980 317,603 1,666,848 1,286,374 39,859 39,859 161,786 151,368 1,354,395 2,322,036 - - 88,824 1,867,678 229,096 216,772 (868) (288) 143,327 77,534 22,118 38,703 19,140 9,285 4,167,655 3,093,846 29,260,828 361,421,511 906,878,768 855,111,141 5,221,386 2,446,088 585,553 585,283 - - 2,456 2,456 2,360 2,360 157,912 175,023 80,757 54,292 15,177 15,177 2,781 2,781 241,248 377,265 10,850 69,683 444,001 444,001 960,000 180,000 - - 4,741 7,636 58,124 74,890 - - 17,335,692 15,847,004

598,018 598,018 1,025,813 1,249,964 (869) 14,713,973 1,383,705 739,600 25,256,394 3,510,927 1,330,600 6,320,424 1,288,081 1,114,531 66,341,667 66,341,667 76,860,560 72,429,256 125,171,727 169,217,998 88,680,782 102,604,427 39,517,506 35,052,680 3,441,061 14,337,755 3,363,523 3,363,523 25,329,777 20,160,388 33,567,708 42,435,279 56,607,174 58,976,329 115,707,883 65,301,087 1,630,231 1,674,572 - 5,304,932 (687,228) (1,850,136) 47,391,119 53,961,723 (3,768,037) (2,509,938) - 5,839,466 21,001,757 30,625,705 1,219,579 16,172,719 21,839,882 21,839,882 5,579,135 8,450,220 1,510,323 107,953,375 41,115,289 46,655,105 4,427,938 46,703,004 244,013,460 268,013,811 5,802,880 21,449,663 226,128,404 120,559,329 58,240,900 1,654,446 1,300,000 1,300,000 19,661,046 36,748,489 28,240,508 19,337,546 2,924,609 12,390,582 41,919,103 45,353,955 19,280,884 18,635,884 806,189,041 117,402,433 13,355,400 8,465,400 2,984,000 2,984,000 170,751 267,002

33 147,857,686 182,824,763 (2,734,000) 509,457,384 689,452,567

638,648,586 705,482,925 143,384,486 129,835,584 9,129,307 5,513,497 610,520 5,891,456 - - - 5,892,973 102,942,594 96,696,813 7,383,448 43,307,436 1,485,703 2,982,503 35,744,520 40,376,461

46,666 39,444 - - 249,518,832 185,200,434 - - (852,419) - 22,843,805 13,691,846 3,539,863,317 2,856,305,506 46,209,750 93,402,852

(51,000,000) 383,195,347 592,653,164 135,004,517 149,072,953 18,402,501 3,224,823 805,227,144 709,669,181 116,779,933 162,626,357 18,662 71,087 129,807 129,978 (254,136,794) (446,039,728) - - 27,617 27,617 - - 6,276 6,276 (5,038) (5,038) - - 120 120 1,639 1,639 1 1 621,009 13,073 (958,582) (879,242) 12,000 239,707 860,635 761,043 476,441 (472,820) (18,585) (18,585) 1,787,540 30,363,134 - - - - 115,925 173,644 8,384 1,323,008 73,143 73,143 4,419,429 2,769,985 26,488 26,827 (1,008,549) 4,808,192 17,761 17,761 110,363 5,466,597 61,032 61,184 2,384 93,571 127,523 1,929,766 16,111 76,027 9,780 9,780 1,086,692 911,692 3,411 3,411 7,169,028 6,846,215 54,157 74,240 72,687 148,955 13,464 324,097 1,065,509 1,065,948 702,117 702,695 1,254,689 1,254,935 1,649,284 1,655,199

16,628,549 - 2,222,623 1,154,152 72,235 14,007 450,307 86,168 89,309 148,395 32,869 6,926 30,631 19,525 1,344 355 52,100 25,102 45,881 12,555 40,645 2,121 90,375 19,481 249,227 463 383,442 283,365 410,740 210,740 700,000 700,000 7,484,230 7,409,230 13,272,897 13,791,753 16,961,414 17,271,937 292,046,105 239,669,798 4,341,648 4,341,648 (5,854,932,082) (10,919,764,534) (624,338,289) (1,238,828,573)

51,000,000 (5,851,307,004) (9,877,106,985) - (213,439) (436,728,316) (777,268,426) (416,991,273) (1,114,204,491) (743,440,565) (1,689,788,338) 5,870,297 9,185,757 (854) (1,662) (41,517,402) (56,754,894) (326,261,406) (674,105,139) (13,303,105) (18,439,233) (104,020,503) (209,485,146) (6,035,805) (19,070,209) (7,041,904) (14,996,695) (13,780,177) (25,047,823) (20,480,315) (46,028,248) 8,522,817 18,660,257 (59,147,384) (45,485,487) (69,446,412) (215,530,820) - 498,969 (5,644,674) (8,316,345) - 23,760,474 (28,786,119) (69,846,665) (58,567,836) (101,176,235) - - (33,542,576) (77,241,095) (302,830) (842,604) (20,019,731) (27,932,721) (26,534,250) (64,043,526) (127,746,859) (190,231,987) (5,500,377) (12,921,933) (4,202,706) (10,667,263) - 465,196 - - - -

- - (80,705,094) (185,204,945) (9,846,808) (18,550,802) (17,128,341) (149,505,335) 2,871,085 162,587 (90,142,724) (168,011,911) - - (655,928) (2,117,136) (39,008,534) (46,675,349) - (43,921,246) - - - - 8,228,324 11,101,520 - - 34,523,714 59,406,406 3,649,267 8,970,309 9,882,100 16,906,035 5,089,925 11,182,805 3,265,263 8,317,989 13,133,741 21,031,035 871,920 2,027,250 9,103,937 20,117,893 1,823,076 3,253,120 - 65,801,710 - 30,000 1,607,739 2,428,128 15,738,518 29,362,076 18,746,962 36,944,421 - - - - 2,167,790 4,749,125 - 28,128,111 - (63,755,064) (65,696,145) (163,960,426) (39,212,780) (71,821,629) (64,246,144) (139,371,506) (25,216,921) (50,681,766) (138,360,351) (342,008,473) (784,300) - - (46,082,192) - - - - - - - - - (25,389) (304,778.48) (680,081) (519,635) (1,527,499) - - (237,404) (7,688,886) - (20,147) (12,610) - - - 30,480,333 47,150,183 (66,856,816) (111,528,368)

2,734,000 871,060,934 1,774,871,341 23,011,670 54,913,170 326,118,823 740,013,319

818,824,072 1,641,127,917 18,374,330 36,504,862 2,955,792 3,681,310 - - 13,675,955 34,025,046 978,447 2,442,015 - 19,423,112 12,741,663 3,319,377 624,085,689 1,117,781,361 164,285,470 315,130,717 46,705,058 85,812,526 157,408,896 296,634,995 26,830,142 51,586,464 28,907,107 33,072,077 3,187,514 6,882,501 34,625,509 73,580,679 (77,156) 1,672,379 142,577 (330,745) (123,483,305) (230,323,719) - 300,699 54,915 273,656 (1,025,985) (2,624,503) 534,560 559,756 2,258,860 6,161,619 3,080,819 7,270,980 4,467,901 8,274,793 21,611,027.64 15,016,610 24,615,158 282,928,622 33,341,082 74,507,414 310,701,880 559,699,958 2,337,952 4,578,301 - -

1,115,000 108,869,788 220,693,937 5,204,882 9,870,888 8,932,849 18,250,887 6,329,054 12,647,441 777,089 1,585,038 1,963,425 4,253,266 42,379 655,683 - - 35,946,795 67,547,072

800,000 2,622,616 7,695,653 6,160,890 10,544,320

1,200,000 1,313,551 2,774,975 3,000,000 10,794,304 20,433,523

18,220,277 34,216,343 4,238,972 18,169,515 609,705 965,775 285,341 509,189 7,544 14,143 1,439,726 2,794,355

5,000,000 14,843,426 37,633,912 - 1,361,885 6,320,157 12,440,647 443,866 1,678,317 3,672,637 9,015,181 2,446,699 4,790,582

- 3,349,809 91,709 179,776 1,355,086 994,275 448,124 1,515,045 69,003,992 150,557,801 42,469,085 119,351,071

80,094 296,557,340 607,164,393 1,073,519 669,923 - (111,695,767) (74,191,537) (242,320,491) 228,371,650 636,821,458 5,327,071 9,061,506 93,930,121 160,124,790 67,823,531 161,118,431 4,027,187 7,657,724 - - 3,642,999 11,644,261 21,038,944 47,640,601 25,925,506 50,430,014 2,993,258 6,578,677 8,969 95,314 3,379,984 8,912,785 1,193,030 2,486,646 2,912,624 5,666,758 1,675,998 2,892,139 1,261,214 2,452,187 442,910 1,182,806 7,797,560 15,165,008 5,699,637 11,140,020 734,597 1,232,460 - - 3,818,930 7,559,921 17,458,380 43,561,836 15,202,664 22,767,200 1,967,291 3,146,605 637,324 7,869,993 (4,267,302) (8,281,530) 133,017 236,342 5,653,322 9,995,473 4,301,534 8,236,725 24,592,378 46,066,484 204,734 514,370 749,457 1,972,575 5,101,669,325 8,542,492,076 1,936,101 5,392,500 - 32,547 20,937,988 22,595,658

1,500,000 3,408,001 6,048,345 - - - - 18,787,434 35,449,444 97,500 60,000 50,023,605 82,716,792 12,434,411 18,752,017 38,469,385 83,587,595 3,430,393 12,869,130 78,781 228,883

21,807,852 39,757,387 14,164,238 28,177,245 388,492,993 1,119,143,602 1,719,989,502 2,740,023,798 1,717,562 3,896,300 136,630 512,228 2,895 8,684 120,326 227,822 1,263,998 4,608,695 180,840 361,998 33,884,095 58,057,294 279,887 605,003 13,074,603 29,880,232 613,101 887,542 16,586 45,777 682,939 1,033,417 5,888,238 25,475,602 2,224,888 4,328,988 67,798,859 90,604,164 400,181 874,020 6,248,515 7,853,760 555,825 314,828

200,000 23,710,467 47,361,515 1,421,463 3,040,106 7,928,542 12,322,002 11,034,131 20,769,775 5,536,515 9,403,947 670,000 1,280,000

40,000,000 134,142,186 47,500,000 78,253,544 140,857,651 187,234,870

(20,153,657) 48,255,207 (8,557,789) (15,908,581) (6,563,568) (13,602,333) - 11,760,000 1,090,300 1,380,325 512,672 4,547,231 688,373 3,782,848 - - - - - - 34,514 60,723,378 1,750,161 4,961,850 11,313,805 21,705,520 69,719 416,508

200,000 10,201,792 21,069,286 1,979,052 4,415,062 270,775,589 784,418,972 7,258,813 14,525,275 1,037,602 717,395 2,123,902 4,336,168 2,962,923 32,105,484

1,500,000 1,762,727 3,713,690 5,246,000 5,594,513 11,960,246

- - (3,830) 157,448 1,714 11,798 - 4,494

20,059 651,438 7,071,193 13,135,037 1,130,902 1,840,214 5,655,851 12,955,737 1,345,221 3,053,059 2,826,280 6,201,613 2,785,186 7,216,975 31,721 79,318 1,864,260 4,550,553

30,000 6,437,195 12,993,695 - 500,000 558,467 959,358 815,729 2,193,504 6,754,948 13,467,078 - - 27,444,250 31,791,369 507,561 1,062,434 - - 787,917 1,318,864 162,253 448,530 1,103,942 2,624,529 4,072,196 6,454,321 668,805 954,501 1,982,278 2,854,779 597,755 1,195,240 865,827 1,799,165 405,466 836,808 7,577 - 315,737 744,176 751,868 4,033,393 317,165 1,701,111 - 10,000 - 15,138 46,975 40,486 382,024 276,417 1,151,893 2,036,498 (1,305) 741 7,090,510 9,173,443 438,065 870,931 1,388,360 2,885,045 - - 632,238 588,788 4,959,304 8,040,349 3,990 174,094 5,653,060 8,795,368 2,726,901 5,025,712 399,348,077 755,307,175 285,038 1,343,532 (26,629) 289,306 6,947,594 5,455,631 16,122 193,505 1,253,914 2,479,132 28,879,614 96,211,234 2,086,572 7,068,512 1,191,260 2,359,560 37,912,568 89,311,230 416,822,985 800,595,141

51,226,185 77,143,361 2,294,658 7,110,398 781,454 2,125,821 1,988,072 3,714,025 159,600 685,000 - 61,309,508 977,169 52,096 3,191,406 13,303,062 38,980 - 494,042 1,843,913 219,308,894 417,756,753 62,422,543 155,651,177 7,455,748 13,517,879 362,815 804,231 31,668 1,159,743 3,403,389 6,025,310 - 1,733,185 32,832,510 63,819,940 - 72,025 - 7,528 73,031,141 184,276,393 7,573,889 26,845,913 461,556 1,371,586 - 12,000 1,006,738 3,145,161 1,117,536 4,505,740 1,040,654 2,167,119

1,750,000 19,480,732 53,256,862 5,988,633 19,730,684 2,717,051 6,702,531 8,285,304 17,124,955 1,363,273 11,098,936 - -

200,000,000 200,000,000 383,175,159 - - 1,398,447,861 2,746,250,917 2,809,760,120 5,158,654,194 (2,509,280) (10,013,955) 8,761,353 24,146,251 5,892,973 (5,110,394) 1,644,017 (7,420,558) (106,077,420) (180,024,088) (2,821,373,637) (5,122,938,419) - - (817,281,514) (1,675,836,379) 8,888,945 314,451 5,560,752 1,517,858 8,207,378 (2,604,712) - - 7,060,574 1,348,054 (42,938,250) (74,824,592) (137,140,683) (419,994,836) 13,155,665 30,227,615 (12,920,946) 29,078,054 702,263 396,098 (51,849,836) (13,096,022) 5,192,979 (16,540,678)

- - - - 805,757 16,500 636,427 1,014,897 4,025,135 4,170,148 1,457,168 - - - (180,000,000) (180,000,000) (743,713) (47,148) (2,039,822) (1,288,777) (334,900) (991,323) (25,168) (48,122) (1,823,734) (1,824,518) 47,781 - 1,823,734 1,824,518 97,081,708 109,864,497 (26,093,775) (49,324,636) 57,851,220 118,943,704 1,840,882 3,870,753 995,989 1,020,456 40,592 42,624 76,395 161,979 5,547,816 11,430,720 3,546,655 8,422,470 80,854 10,883 3,497,706 6,374,576 - 4,494 5,193,530 23,893,819 (250,000,000) (312,500,000) (1,560,028) (1,571,070) 68,358,424 618,890 - (23,849,351) - - - (1,143,457) - 19,656,720 - - (11,446,863) (33,183,908) - - 85 (13,089,673) (3,214,572) (73,244,153) 19,046,767 19,036,117 9,222,179 33,048,754 - 250,361 (352,941,180) (411,764,708) 57,366 673 (5,392,474) (2,602,576) - 1,720,985 (171,397) (489,589) 2,575,052 6,115,487 3,973,200 508,735 - - (1,853,977) (1,856,217) (345,084) (246,587) - - - - 1,890,217 1,892,457 4,321,154 4,011,306

- - (854) (18,959) 31,210 34,240 3,018,823 3,376,036 (7,031,970) (6,812,644) (6,910,173) (6,925,685) (4,669,376) (3,247,440) 23,818,365 1,634,461 80,182,656 87,182,862 623,940 623,940 7,544 9,004 5,134,860 2,653,669 80,539,445 155,959,897 389,837,662 777,954,831 1,215,454 745,073 150,000,000 150,000,000 (1,403,088) (45,586,641) 1,071,144 29,382,426 - (62,590,000) 1,500,000 1,500,000 5,005,469 100,000 25,630,443 18,482,593 - - 38,420,619 38,304,254 1,566,942 1,798,267 60,690,412 76,330,710 819,944 1,056,687 294,902 601,865 1,813,828 4,838,305 1,192,245 3,206,465 (2,089,254) (2,141,258) 2,089,254 2,141,258 271,786 769,066 2,839,535 6,002,625 - - - - - - - 8,342

5,000,000 10,041,055 13,874,497 - 149,429,164 64,040 2,280 13,203 613,688 135,388 15,000 1,928,022 1,928,022 (17,613,163) 647,059 - 26,086,723 (200,000,000) - - - (258,955) - 60,249 - (291,714,456) - 200,000,000 - 15,865,999 - 16,492,544 - 87,500,000 - (23,100,658) - 17,952,143 -

12,890,590 - 10,445,915 - 5,595,221 -

(2,272,645) (82,070,437) - (118,463) - (9,115) - (18,271,932) - (22,915,314) - (3,325,205) - (164,103) - (4,499,824) - (449,983) - (439,023) - (1,972,278) - 19,399 - 38,546,805 - (35,740) - 32,197,979 - (29,950) - (3,953) - 371 - (245,955) - (86,550) - 386,365 - - 175,000,000 - -

(128,097,912) (128,097,912) - - 20,283,738

- (0) 0

GL Code PROVISIONS 30.09.15

1 461100 DEPRECIATION A/C 200,000,000 202010 PROV FOR DEP 200,000,000

( DEP FRO APR TO SEPT 15)

2 461501 FCNRB LOSS A/C 76,060,993 202000 FIXED ASSETS A/C 45,689,500 296100 FCMITD A/C 30,737,178 103070 ICICI ECB - 29.22 MIL 71,349,421 103029 ICICI ECB - 20.00 MIL 45,689,500 103071 SBI ECB 35,448,750

( MTM LOSS OF ECB AS ON 30.09.15 )

3 430100 LEAVE WAGES 3,000,000 430090 GRATUITY PAID 5,000,000 460020 AUDIT FEE 1,500,000 460180 TELEPHONE EXP 30,000 430110 BONUS 1,200,000 440210 TRAVELLING EXP 200,000 440663 OVERTIME EXCISE 800,000 460030 INTERNAL AUDIT FEE 1,700,000 460030 INTERNAL AUDIT FEE (B002 CMD) 3,546,000 440600 RATES & TAXES 1,500,000 460150 PRINTING AND STATIONARY - 430180 WATCH & WARD EXP 200,000 411000 Repairs And Maintenance - Plant & Machin - 411001 Repairs-Material-Mechanical - 108070 PROV FOR LEAVE 3,000,000 108140 BONUS PAYABLE 1,200,000 108382 Provision For Gratuity Liability 5,000,000 108060 OUTSTANDING LIAB 5,930,000 108062 OUTSTANDING LIAB CMD 3,546,000

( PROVISION FOR EXP )

4 470241 Breakage Expenses CL 1,750,000 108062 OUTSTANDING LIAB 1,750,000

( CL transit wastage )

5 430020 Bottling Wages 1,115,000 108060 OUTSTANDING LIAB 1,115,000

( Bottling wages Sept 15 GSP )

6 300020 Sales Country Liquor 51,000,000 270020 Customers - CL 51,000,000

( being Adhoc rebate on CL Q 2)

7 Income Tax - Current Period 71,500,000 DTA/ DTL - Current Period 1,500,000

107300 Sundry Creditors- I.Tax 71,500,000 102001 Defer.Tax Liability 1,500,000

( being provision for i.tax for Q1 )

8 400000 Raw Materail Consumed 2,734,000 260000 Inventories-Raw Materials 2,734,000

CONS OF PRESS MUD

9 461300 Provision For Doubtful Debts 40,000,000 108071 Provision For Bad and Doubtful Debts 40,000,000

(PROVISION FOR EXPORT DEBTORS)

10 460411 Corporate Social Reposibility Expenses 5,000,000 108060 Outstanding Liabilities 5,000,000

Compensation paid in accidenatal case

11 490010 Interest on working Capital 80,094 103077 HDFC BANK LTD., BEHRAIN 80,094

Interest on byures credit loan

11 461501 FCNRB- Exchange Gain/ Loss 2,192,551 103077 HDFC BANK LTD., BEHRAIN 2,192,551

( MTM LOSS OF BUYER'S CREDIT LOAN AS ON 30.09.15 ) 545,842,765 545,842,765

13

A Related parties and their relationship :

I (1) Saphire Intrex Ltd.

II Associates and joint ventures (1) Radico NV Distilleries Maharashtra Limited (2) Radico Global Limited (an associate)

III Key Manangement personnel : (1) Dr. Lalit Khaitan , Chairman & Managing Director (2) Mr. Abhishek Khaitan , Managing Director (3) Mr. K.P.Singh , Whole Time Director

Relatives : (1) Mrs. Deepshikha Khaitan (wife of Mr Abhishek Khaitan) (2) Mrs. Shailja Saraf ( Daughter of Dr Lalit Khaitan ) (3) Mr. Padmanabh Mandelia ( Grand son of Dr Lalit Khaitan )

B

2014-15 2013-14

Key Manangement Personnel :`Dr. Lalit Khaitan , Chairman & Managing DirectorRemuneration 382.88 363.43

Mr. Abhishek Khaitan , Managing DirectorRemuneration 358.22 342.17

Mr. K.P.Singh , Whole Time DirectorRemuneration 132.63 108.54

Mrs. Deepshikha Khaitan (wife of Mr Abhishek Khaitan)Remuneration 14.27 14.18

Mrs. Shailja Saraf ( Daughter of Dr Lalit Khaitan )Remuneration 2.83 8.64

Mr. Padmanabh Mandelia ( Grand son of 22.95 19.27 Dr Lalit Khaitan )Remuneration

Saphire Intrex Ltd.Security Receivable 60.00 ###

Rent Paid 64.08 60.00

Associates and joint ventures

Diageo Radico Distilleries Private Limited

Royalty paid - -

Investment in share capital - - Receivable - - Payble - - Sale of Goods -

Service Charges received -

Radico NV Distilleries Maharashtra Limited

Sale of Goods 503.95 399.92

IT Support charges 31.12 40.13

Tie-up income (net of bottling charges) 1,558.43 1,259.91

Interest Income on Loan Given - -

Dividend Income on Prefence Shares 460.82

Purchase of alcohol by Rampur for export 2,820.79 1,082.57

Purchase HDPE drums by Rampur for export - -

Purchase of alcohol by AES 91.31 294.75

Purchase of alcohol by POLSON 858.74 829.21

Investment in share capital - -

Share application money paid - - Receivable 2,310.52 1,735.01 Payables 22.79

Radico Global Ltd.Loan given - 480.80

Interest Income 27.41 29.34

Interest accrued - 93.01

Related party disclosure as per Accounting Standard -18 :


Transaction with above in the ordinary course of business :


2014-15 Remuneration Rent paid Loan given Receivable Payables

1 2 Saphire Intrex Ltd. 6,407,880

3 4 Diageo Radico Distilleries Private Limited - -

5 Radico NV Distilleries Maharashtra Limited 50,395,371 155,842,869 282,079,049 9,131,060 85,873,800 - 3,112,371 46,082,192 - - ### 231,052,065 2,278,600

6 Radico Global Limited (an associate) 2,741,149 -

7 8 Dr. Lalit Khaitan , Chairman & Managing Director 38,287,753

9 Mr. Abhishek Khaitan , Managing Director 35,822,310

10 Mr. K.P.Singh , Whole Time Director 13,263,060

11 12 Mrs. Deepshikha Khaitan (wife of Mr Abhishek Khaita 1,427,373

13 Mrs. Shailja Saraf ( Daughter of Dr Lalit Khaitan ) 282,622

14 Mr. Padmanabh Mandelia ( Grand son of 2,294,967

15 Dr Lali Khaitan )

16 17 Abhishek Fiscal Services Pvt. Ltd.18 Elkay Fiscal Services Pvt.Ltd.19 Smita Fiscal Pvt.Ltd.

91,378,085 50,395,371 2,741,149 155,842,869 282,079,049 9,131,060 85,873,800 - 3,112,371 6,407,880 - - - - - - - 231,052,065 2,278,600

2013-14 Remuneration Rent paid Loan given Receivable Payables

1 2 Saphire Intrex Ltd. 6,000,000

3 4 Diageo Radico Distilleries Private Limited - -

5 Radico NV Distilleries Maharashtra Limited 39,992,354 125,990,846 108,256,722 29,474,532 82,920,900 - 4,012,945 - - 173,500,817

6 Radico Global Limited (an associate) 2,934,196 48,079,840

7 8 Dr. Lalit Khaitan , Chairman & Managing Director 36,343,273

9 Mr. Abhishek Khaitan , Managing Director 34,216,927

10 Mr. K.P.Singh , Whole Time Director 10,854,398

11 12 Mrs. Deepshikha Khaitan (wife of Mr Abhishek Khaita 1,418,191

13 Mrs. Shailja Saraf ( Daughter of Dr Lalit Khaitan ) 863,512

14 Mr. Padmanabh Mandelia ( Grand son of 1,926,770

15 Dr Lali Khaitan )

16 17 Abhishek Fiscal Services Pvt. Ltd.18 Elkay Fiscal Services Pvt.Ltd.19 Smita Fiscal Pvt.Ltd.

85,623,071 39,992,354 2,934,196 125,990,846 108,256,722 29,474,532 82,920,900 - 4,012,945 6,000,000 - 48,079,840 - - - - - 173,500,817 -

5,755,014 10,403,017 (193,047) 29,852,023 173,822,327 (20,343,472) 2,952,900 - (900,574) 407,880 - (48,079,840) - - - - - 57,551,248 2,278,600

Outstanding balances as at 31.03.2015

Sale of Goods

Interest income

Distributable surplus less

bottling charges

Purchases of alcohol by

Rampur


AES


Empee/Calicut

Purchases of HDPE Drums by Rampur

IT support charges from

RNV

Dividend Income

Interest received

Royalty paid

Investment in share capital

Share application money paid

Loans given

Loans given - repaid

Sale of Goods

Interest income

Distributable surplus less

bottling charges


Rampur


AES


Polson

Purchases of HDPE Drums by Rampur

IT support charges from

RNV

Interest received

Royalty paid

Investment in share capital

Share application money paid

Loans given

Loans given - repaid

Account Text for B/S P&L item Tot.rpt.prSOURCES OF FUNDS SCH 0.001. SHAREHOLDERS FUNDS 0.00SHARE CAPITAL 1 0.00SUBSCRIBED 0.00

100000 100000 Share Captial -266,077,530.00-266,077,530.00-266,077,530.00

RESERVES AND SURPLUS 0.00REVALUATION RESERVE 0.00

101080 101080 Revaluation Reserve. -87,074,893.40-87,074,893.40

CAPITAL RESERVE 0.00101020 101020 Capital Reserve. -121,368,099.00

-121,368,099.00SHARE PREMIUM ACCOUNT 0.00

101010 101010 Share Premium -3,746,928,462.37-3,746,928,462.37

GENERAL RESERVE 0.00101040 101040 General Reserve -3,500,000,000.00

-3,500,000,000.00PREFERENCE SHARES REDEMPTION RE 0.00

101060 101060 Pref.Share Redemption Reserve -2,002,000.00-2,002,000.00

PROFIT & LOSS ACCOUNT 0.00101000 101000 Retained Earnings -7,314,618,285.20101070 101070 Profit & Loss Account 6,429,706,255.46

-884,912,029.74-876,516,218.61

-9,218,801,703.12DEFERRED TAX LIABILITY 0.00DEFERRED TAX LIABILITY 0.00

102001 102001 Defer.Tax Liability -715,221,000.00-715,221,000.00-715,221,000.00

-10,200,100,233.122. LOAN FUNDS 0.00SECURED 3 0.00TERM LOANS-FROM FIs/ 0.00

102500 102500 TERM LOANS(SECURED) -249,999,890.00103029 103029 ICICI ECB Loan -907,566,600.00103070 103070 ICICI BANK -ECB Loan 29.22 Mio -1,417,269,863.00103071 103071 SBI - ECB Loan - 15 Mio -704,146,500.00103074 103074 IDBI Bank -Term Loan Secured -250,000,000.00103075 103075 Aditya Birla Finance Term Loan Sec -352,941,180.00103077 103077 HDFC BANK LTD., BEHRAIN -79,797,792.00

-3,961,721,825.00OTHER THAN TERM LOANS-FROM BANK 0.00

102220 102220 Kotak Mahindra Bank Secured Loan -370,000,000.00103023 103023 PNB-WCDL A/C NO:8779927 -284,800,598.75103025 103025 PNB-NP-WCDL A/c No:8779723 -282,788,527.34103039 103039 State Bank Of Hyderabad CC62054 -790.68103046 103046 State Bank of Indore, ND- CC -148,516,580.00

103069 103069 State Bank Of Hyderabad - WCDL -119,999,429.00103103 103103 Standard Chartered WCDL secured -180,000,000.00103113 103113 STATE BANK OF TRAVANCORE - 0.00108371 108371 Intst. Accrued and Due- Securd Loa -7,031,970.45241000 241000 Punjab National Bank Rampur Cc A/ -30,405,712.44241008 241008 SBI (IFB) N.Delhi -254,136,793.81241009 241009 SBI-Rampur-CC-01600070106 -25,648,160.02241010 241010 State Bank Of Travancore CC-20 -2,036,794.55241011 241011 UTI Bank Cc A/C 0070103001224 -130,920,359.42241012 241012 UTI Bank WCDL A/C 12254 25.00241164 241164 STATE BANK OF MYSORE CC A/C -331,038,632.52241266 241266 YES BANK PCFC LOAN A/C 0.00241268 241268 IDBI BANK CC A/C 0127655100001 -95,838,559.00241272 241272 ICICI BANK LTD CC A/C 00075100 85.20241273 241273 IDBI Bank CC A/c. 0127655100001 -3,214,572.00241274 241274 Lakshmi Vilas Bank OCC A/c -0002 -291,714,456.00245000 245000 UTI BANK-CP-6490 MAIN ACCOU 22,463,308.16245001 245001 UTI-CP-RECEIPT ACCOUNT-6490 -18,902,849.07245002 245002 UTI-CP-PAYMENT ACCOUNT-6490 -3,460,459.09245020 245020 PNB-NP-0318- MAIN ACCOUNT O -7,036,833.04245021 245021 PNB-NP-RECPTOUNT-0318 490 1,383,746.00245022 245022 PNB-NP-PAYMNT ACCOUNT-0318 13,663.62245030 245030 PNB-NP--9878- MAIN ACCOUNT 1,278,152.76245031 245031 PNB-NP-RECPT ACCOUNT-9878 0.00245032 245032 PNB-NP-PAYMNT ACCOUNT-9878 -981,371.00245050 245050 PNB-NP--0655--MAIN ACCOUNT -304,971,357.86245051 245051 PNB-NP-RECEIPT ACCOUNT-0655 750,389.00245052 245052 PNB-NP-PAYMNT ACCOUNT-0655 -1,958,288.00245080 245080 PNB-NP--0220-- MAIN ACCOUNT 7,183,011.00245082 245082 PNB-NP-PAYMNT ACCOUNT-0220 -11,092,994.00

-2,873,423,707.30-6,835,145,532.30

UNSECURED 4 0.00SHORT TERM-FROM BANKS 0.00

102163 102163 HDFC BANK LTD. STL A/C-UNSE -600,000,000.00102501 102501 SHORT TERM LOANS-BANKS (U -500,000,000.00108372 108372 Intst. Accrued and Due- Un Securd -6,910,172.87

-1,106,910,172.87SHORT TERM-FROM OTHERS 0.00

102203 102203 Lakshmi Vilas Bank Unsecured WC -200,000,000.00-200,000,000.00

-1,306,910,172.87-8,142,055,705.17

TOTAL -18,342,155,938.29APPLICATION OF FUNDS 0.001 FIXED ASSETS 6 0.00COST OF ACQUISITION 0.00BRAND,TRADE MARK 0.00

205000 205000 Brands & Trade Mark 619,665,846.00619,665,846.00

FREEHOLD LAND 0.00201000 201000 Free Hold Land 224,058,053.00

224,058,053.00

LEASE HOLD 0.00200000 200000 Lease Hold Land 194,654,821.00

194,654,821.00BUILDING 0.00

202000 202000 Factory Building. 796,011,586.99203000 203000 Non Factory Building. 77,295,297.95

873,306,884.94PLANT AND MACHINERY 0.00

204000 204000 Plant & Machinery 6,210,447,872.17207000 207000 Office Equipment 43,286,621.24208000 208000 Computers 224,568,153.38209000 209000 Electric Machinery & Equipment 47,580,641.84211000 211000 Fire Fighting Equipment 2,613,683.00212000 212000 Electric Installations 95,348,432.15213000 213000 Tube Well 3,325,354.29214000 214000 Workshop Equipment 54,400.00215000 215000 Refri,Air Condi. & Other Equipment 23,120,220.06216000 216000 Weighing Machine & Weigh Bridge 4,264,589.00217000 217000 PVC Crates 7,459,267.26

6,662,069,234.39FURNITURE & FITTINGS 0.00

206000 206000 Furniture & Fittings 52,350,837.6952,350,837.69

VEHICLES 0.00210000 210000 Vehicles 90,523,322.00

90,523,322.00GROSS VALUE-FIXED ASSETS 0.00

219500 219500 Gross Value-F.Assets 19,259.5419,259.54

8,716,648,258.56DEPRECIATION RESERVE 0.00BRAND,TRADE MARK 0.00

205010 205010 Brands & Trade Mark-Acc. Deprn -346,205,600.24-346,205,600.24

LEASE HOLD 0.00200010 200010 Lease hold Land-Acc. Deprn -132,159,722.85

-132,159,722.85BUILDING 0.00

202010 202010 Factry Build-Acc. Deprciation -202,566,176.23203010 203010 Non Factory Building.-Acc. Deprn -63,841,728.32

-266,407,904.55PLANT AND MACHINERY 0.00

204010 204010 Plant & Machinery-Acc. Deprn -1,814,949,019.20207010 207010 Office Equipment-Acc. Depreciation -39,627,716.65208010 208010 Computers-Acc. Depreciation -181,074,576.48209010 209010 Electric Machinery & Equip-Acc. De -34,187,904.95211010 211010 Fire Fighting Equipment-Acc. Deprn -2,507,896.02212010 212010 Electric Installations-Acc. Depreciati -53,071,167.18213010 213010 Tube Well-Acc. Depreciation -3,325,339.29214010 214010 Workshop Equipment-Acc. Deprecia -54,397.00215010 215010 Refri,Air Condi. & Other Equip-Acc. -10,239,149.18216010 216010 Weighing M/c & Weigh Bridge-Acc. -2,780,563.93217010 217010 PVC Crates-Acc. Depreciation -7,459,245.42

-2,149,276,975.30FURNITURE & FITTINGS 0.00

206010 206010 Furniture & Fittings-Acc. Deprn -39,021,736.17-39,021,736.17

VEHICLES 0.00210010 210010 Vehicles-Acc. Depreciation -42,447,586.74

-42,447,586.74-2,975,519,525.85-2,975,519,525.85

CAPITAL WORK IN PROGRESS(AT COST) 0.00CWIP 0.00

218000 218000 Capital Work In Progress 13,838,237.03218110 218110 Capital Work In Progress 410,574,409.40219000 219000 CWIP EXP TO BE CAPITALISED 29,602.00

424,442,248.43424,442,248.43

6,165,570,981.142. INVESTMENTS 8 0.00LONG TERM (AT COST) 0.00OTHERS 0.00

230000 230000 Investments 480,634,700.00480,634,700.00480,634,700.00480,634,700.00

3..CURRENT ASSETS,LOANS AND ADVANCES 0.00CURRENT ASSETS 0.00ACCRUED INCOME 0.00

230020 230020 Interest Accrued On Invst. & Fdr 4,341,648.00290000 290000 Interest Accrued On Loans Given 292,046,105.00

296,387,753.00INVENTORIES 0.00

260000 260000 Inventories-Raw Materials 512,191,384.34260010 260010 Inventories-Packing Materials 249,518,831.85260020 260020 Inventories-Stores & Spares 102,942,594.16260040 260040 Inventories-Fuel 7,383,448.33260050 260050 Inventories-Semifinished 638,648,586.00260060 260060 Inventories-Finished 143,384,485.85260070 260070 Inventories-Scrap 1,485,702.57260080 260080 Inventories-Trading Goods 9,129,306.90260081 260081 Inventories-Trading Goods- IMFL 610,520.31260090 260090 Inventories-Promotional Items 35,744,519.85260095 260095 Laboratory Apperatus/Equipment/To 46,666.00261010 261010 Import Duty -Stock at Depot 0.00261011 261011 Customs Duty -Stock at Depot 0.00

1,701,086,046.16SUNDRY DEBTORS (UNSECURED) 0.00

108599 108599 Forex-Gain/Loss-Provision 22,843,804.66270000 270000 Sundry Debtors For Imfl-Civil 3,539,863,316.80270010 270010 Sundry Debtors For Imfl Defence 46,209,749.80270020 270020 Sundry Debtors For Country Liquor 434,195,346.50270030 270030 Sundry Debtors For Alcohol 135,004,517.01270040 270040 Sundry Debtors For Ibd 18,402,501.11270050 270050 Sundry Debtors For Exports 805,227,144.02

270060 270060 Sundry Debtors For Other 116,779,933.12270061 270061 Sundry Debtors For Inter units/TUU 2,839,535.00270062 270062 Sundry Debtors for Security Deposi 19,280,884.00270070 270070 Loans / Advances / Investments 1,100,100,000.00

6,240,746,732.02CASH BALANCES 0.00

240000 240000 Cash In Hand- -(Cash Jr) 2,222,623.00240005 240005 Cash In Hand-BDGH -(Cash Jr) 72,235.00240006 240006 Cash In Hand-BZP -(Cash Jr) 450,307.00240010 240010 Cash In Hand-Delhi(cash jr) 89,308.60240011 240011 Cash In Hand-Renegus(cash jr) 32,869.00240012 240012 Cash In Hand-Jaipur office (cash jr) 30,631.00240015 240015 Cash In Hand-ANABESAHAI (cash jr 1,344.00240019 240019 Cash In Hand-EMPEE (Cash Jrnl) 47,781.00240020 240020 Cash In Hand-Bombay(cash jr) 52,100.00240021 240021 Cash In Hand-Punjab(cash journal) 80,854.00240022 240022 Cash In Hand-UD (Cash Jrnl) 31,210.00240023 240023 Cash In Hand-Senthini (Cash journal 19,399.00240030 240030 Cash In Hand-Kolkatta(cash jr) 45,881.00240040 240040 Cash In Hand-Hyderabad(cash jr) 40,645.00240050 240050 Cash In Hand-Mohali(cash jr) 90,375.00240070 240070 Cash In Hand-DMD Delhi(cash jr) 249,227.00240080 240080 Cash In Hand-Corporate Delhi(cash j 383,442.00

3,940,231.60BANK BALANCES 0.00

230040 230040 FD-Excise and Sales Tax DEpt. 410,740.00230041 230041 FD-in PNB- whl 700,000.00240090 240090 Cheque In Hand 16,628,549.00240200 240200 Fixed Deposits (C.Group) 500,000,000.00240997 240997 FDR with Banks Account 7,484,230.00240998 240998 Punjab National Bank-Sri Madhopur 18,661.90240999 240999 P.N.B Gwalior-5365 129,806.52241017 241017 P.N.B. Tughlakabad C/A-1189 27,616.95241030 241030 Punjab National Bank FDR(L/G)A/C 13,272,897.00241031 241031 Punjab National Bank FDR (Others) 16,961,414.40241091 241091 Punjab National Bank,Baigrah Bhop 6,276.00241092 241092 Punjab National Bank Gwalior-5296 -5,037.84241094 241094 Punjab National Bank,Rewa Ca-160 120.24241095 241095 Punjab National Bank,Indore Ca-11 1,638.69241097 241097 Punjab National Bank,Sagar Ca-374 0.91241099 241099 State Bank Of India, Mumbai 621,008.92241128 241128 State Bank Of Hyderabad -958,581.56241151 241151 State Bank of India A/c. 64281 12,000.00241156 241156 STAN CHART BANK-CA-522-0-5506 860,634.94241159 241159 The RoyalBankOfScotland6528589( 476,440.99241166 241166 ICICI-CA-A/C YASH MARKETING, -18,585.00241173 241173 Kotak Mahindra Bank C/a50301100 1,787,539.51241192 241192 IDBI BANK NEW DELHI CURRENT 115,925.00241198 241198 SBI BAHADURGARH-RAILWAY ROA 439,956.99241199 241199 State Bank Of India Dehradun 8,384.01241205 241205 HDFC Bank A/c Dividend A/c 2007- 1,065,509.43241208 241208 HDFC BANK C/A NO.00030310012 73,143.00241209 241209 The Royal Bank of Scotland EFC(A 4,419,428.98

241211 241211 SBI RKL Dividend A/C-2008-09....... 702,116.70241216 241216 SBBJ-CA-61099521912 26,488.00241217 241217 Yes Bank - RKL DIVIDEND A/C 200 1,254,689.20241218 241218 AXIS BANK CURRENT A/C BAZPUR -1,008,548.82241220 241220 Kotak Mahindra Bank C/A No. 017 17,760.97241221 241221 HDFC BANK LIMITED C/A 0030310 110,362.66241222 241222 SBI RKL DIVIDEND ACT 2010-11 4 1,649,284.00241223 241223 The Bank of Nova Scotia C.A 0121 61,032.24241224 241224 Standard Chartered Bank EEFC A/ 2,384.07241225 241225 IDBI FACTORING A/CT1276551000 127,522.85241227 241227 HDFC - RKL DIVIDEND A/C - 2011-1 1,823,733.60241228 241228 ICICI Bank Ltd. EEFC A/c 0007060 68,358,423.88241230 241230 HDFC - RKL DIVIDEND A/C - 2012- 1,890,216.80241231 241231 ING EEFC A/C503011009698 23,818,365.16241232 241232 HDFC-RKL DIVIDEND A/C2013-14 2,089,253.60241233 241233 Lakshmi Vilas Bank C/A No. 000121 60,249.20241252 241252 PNB# Moradabad - Dutydrawback A 16,111.00241258 241258 PNB Dadri Duty drawback A/c, 9,780.00241260 241260 SBI Kashipur 1,086,692.00241265 241265 P.N.B. Secundrabad C/A-902 3,411.14241405 241405 SBI, Distillery Branch Rampur C/A 7,169,027.63241406 241406 SBI branch Chalakudy Current a/c 54,157.00241409 241409 Axis Bank Ltd. - C/A No. 91102006 72,687.27241410 241410 State Bank of Mysore CA 64095408 636,427.20241411 241411 AXIS BANK LTD RAMPUR 9130200 4,321,154.38241412 241412 SBI MAIN RAMPUR C/A 335500300 3,018,823.00241415 241415 INDUSIND BANK-RAMPUR CA 250 1,500,000.00245040 245040 ICICI-NFC-1096-MAIN ACCOUNT 1,217,658.97245042 245042 ICICI-NFC-PAYMNT ACCOUNT-109 -717,497.00245060 245060 AXIS BANK-DMD-MAIN-1536 600,867.32245062 245062 AXIS BANK-DMD-PAYMENT-1536 -2,000.00245110 245110 ICICI BANK LTD-3232-MAIN ACCO 216,329.36245111 245111 ICICI-CP--RECEIPT ACCOUNT-323 0.00245120 245120 Yes Bank -CP-0151 MAIN ACCOUN 164,514.80245131 245131 SBI PATIALA 7458 RECEIPT ACC 13,464.00245133 245133 Nethravathi Distilleries PVT LTD A/ 5,005,468.94

689,910,130.10ADVANCES RECOVERABLE IN CASH OR 0.00

250000 250000 Advance Bottling Fee 14,167,081.74250002 250002 E.S.I. Paid Under Protest 23,046.00250003 250003 Prepaid Expenses 147,857,686.47250004 250004 Interest On Export Duty Recoverabl 2,113,333.00250005 250005 Export duty draw back recoverable 88,649,553.00250006 250006 Excise Commisioner.Alld(Re-Dist)A/ 462,822.00250008 250008 Weight & Measurement (Under Prot 352,000.00250009 250009 Duty on hologram paid under protes 91,725.00250011 250011 Classic Fintrex P Ltd 194,121.00250013 250013 Licence Fee Paid Under Protest 1,928,022.00250014 250014 Obscuration Duty Refund Receivabl 131,439.00250015 250015 Insurance Claim Receivable -9,575,539.00250016 250016 Sales Tax Paid Under Protest 3,688,765.00250028 250028 BT & FC (P) Ltd.(Bangalore)-TUU 66,341,667.28250029 250029 Bacchus Bottling Pvt. Ltd.(Balasore 76,860,560.40

250031 250031 Goodhost Liquor Pvt. Ltd.(Patna)-T 125,171,727.16250032 250032 Gwalior Distilleries Ltd.(Gwalior)-TU 88,680,782.34250033 250033 Himalayan Gold Beverages P Ltd.(N 39,517,505.53250035 250035 Kamal Wineries (Mahaboobnagar-A 3,441,060.52250036 250036 Kapitan Distillery (Hyderabad)-TUU 3,363,522.91250038 250038 Oakland Bottlers (P) Ltd.(Samba- 25,329,776.55250039 250039 Ravikumar Distilleries Ltd.(Pondich 33,567,707.82250040 250040 Seven Sisters Trade & Distill. P Ltd 56,607,173.85250041 250041 Sri Venkateshwswara Distilleries (B 115,707,882.68250042 250042 United Distilleries (Calicut)-TUU 1,630,230.83250043 250043 Tilaknagar Industries Ltd.(Maharash 0.00250044 250044 Gemini Distillery (Ranchi-Jharkhand -687,227.62250045 250045 Midas Golden Distilleries Pvt. Ltd.( 47,391,118.94250058 250058 Welcome Distillery-Bilaspur-TUU -3,768,036.75250059 250059 Silver Star Distillery -Daman-TUU 0.00250060 250060 Bottling fee on export recoverable a/ 33,492,380.20250061 250061 Brihans Maharasthra Sugar Syndicat 21,001,756.88250069 250069 TUU-Empee Distillery - Royalty 1,219,578.50250070 250070 TUU-Gowthami Agro Industries Pvt. 21,839,882.48250083 250083 Advance-OT-Excise 1,037,536.00250084 250084 TUU-SAFIL ,Chennai 5,579,135.40250085 250085 TUU-RNVDML-Aurangabad 1,510,323.16250086 250086 TUU-Diamond Bottling plant compa 41,115,289.25250087 250087 TUU-Polson Distillery 4,427,938.17250090 250090 RNVDML- Promoter Contr. 57,812,372.00250091 250091 TUU-SNJ Distillery- Kanchipuram 244,013,460.31250092 250092 SNJ Distillery- Royalty 5,802,880.00250094 250094 TUU-Nethravathi Distilleries Pvt ltd, 226,128,404.00250095 250095 TUU-GSB AND CO,Visakhapatnam, 58,240,900.17250096 250096 TUU-Rajasthan Liquors ltd.-Derabas 1,300,000.00250097 250097 TUU-Golden Vats Pvt Ltd 19,661,046.16250099 250099 TUU-BhatiaWinesMerchant 28,240,508.04250100 250100 TUU-BAGGA DISTILLERIES HYDER 2,924,608.90250103 250103 TUU-Khoday Industries(Kuppam)P 4,025,135.28250104 250104 TUU-Passion Beverages, Hoogly 97,081,707.73250105 250105 TUU-Mohan Breweries&Dist Ltd,Che 19,046,766.53250106 250106 TUU-MBDL ANDHRA 80,182,655.71250107 250107 TUU-Kalpatharu Brew & Dist PLtd,K 38,546,804.64251002 251002 TUU-Prashant Impex Pvt.Ltd -HOO 41,919,102.65251007 251007 Radico Global Ltd. 0.00251014 251014 Apshara Estate Pvt. Ltd 751,000,000.00251017 251017 Moonstar Securities Trading & Finan 296,500,000.00251060 251060 DRDPL Current A/C -35,596,073.81251062 251062 DIAGEO (I) P LTD-CURRENT ACC 290,428.00251080 10,863,669.00252201 252201 Excise Duty Transit Wastage paid on 9,971,473.25252207 252207 IT Charges recoverable BAZPUR -852,418.82252208 252208 Misc Export Incentives Recoverable 18,685,041.33252209 252209 MAT CREDIT AVAILABLE FOR SET 95,250,000.00252210 252210 P.F.PAID UNDER PROTEST 869,209.00252212 252212 Service tax on Bottling Wages paid u 25,630,443.00252213 252213 Workmen Compensation paid under 623,940.00252215 252215 Service tax paid under protest 15,865,999.29

251080 VINTAGE BOTTLERS PVT LTD.GOA Current A/c

252300 252300 Duty availed on capital goods a/c 279,412.00261061 261061 FL-1 Charges RTD Uttrakhand -29,950.00261081 261081 Advance payment (OT-Excise) - Utt 26,184.00264100 264100 VAT on Procurement of Material-Ge 25,256,394.44264102 264102 Surcharge on VAT onProcurement of 57,365.59271000 271000 Advances to Vendors A/c 268,981,768.29271010 271010 Staff Imprest 3,323,540.00271020 271020 Staff Loan 3,688,717.00280024 280024 Adv. Export Fee- Ethanol 444,000.69280028 280028 Advance Export Duty - ENA 960,000.00280034 280034 Earnest money Deposit 2,984,000.00280036 280036 Advance Export Duty-Bialspur, HP 4,740.81290239 290239 Service Tax Receivable- Export 1,330,600.05290240 290240 Service Tax Receivable 1,288,081.39

3,483,086,244.31EXCISE & OTHER DEPOSITS 0.00

261001 261001 Advance Excise Duty Haryana 4,888,862.81261002 261002 Advance Excise Duty Paid-Chandiga 2,257,595.71261004 261004 Advance Excise Duty -Patna 606,792.60261005 261005 Advance Excise Duty -Jharkhand 1,468,021.64261006 261006 Advance Excise Duty Receivable -Ut 271,785.98261007 261007 Advance Excise Duty Paid-Jammu 3,681,588.35261009 261009 Advance Excise Duty Paid-Rajastha 1,043,775.33261012 261012 Advance Excise Duty -Bilaspur-HP 431,732.69261013 261013 Advance Excise Duty -Punjab 6,379,132.98261016 261016 Advance Import Fee-Chandigarh 487,190.66261017 261017 Advance Import Fee-Jammu 617,740.12261019 261019 Advance Import Fees -IMFL (ENA) 196,693.43261020 261020 Advance Import Duty(Sales) 265,979.66261021 261021 Advance Import Fee-Haryana 1,666,848.07261024 261024 Advance Import Fee-Patna 39,859.40261025 261025 Advance Import Fee-Jharkhand 161,786.13261026 261026 Advance Import Fee-Uttranchal -35,740.00261027 261027 Advance Import Fee-Delhi 1,354,395.35261029 261029 Advance Custom Duty -IBD 88,824.00261030 261030 Advance Permit Fee 229,095.91261031 261031 IBD-On Account Payment to Custom -868.12261032 261032 Advance Permit Fee-Chandigarh 143,327.48261033 261033 Advance Import Fee-Bilaspur, HP 22,117.62261039 261039 Advance Excise Duty -Delhi 32,197,979.06280000 280000 Adv.Expo.Duty on IMFL(DEF.)Outsi 19,139.98280001 280001 Adv.Expo.Duty on IMFL(Def.)Inside 4,167,655.16280002 280002 Advance Excise Duty On IMFL(Civil) 29,260,827.96280004 280004 Advance Excise Duty-Country Liquo 906,878,767.72280005 280005 Adv. Expo. Duty on IMFL(CIVIL) Out 5,221,386.49280008 280008 Adv.Export Duty on Malt Spirit 585,553.31280010 280010 Central Excise Duty On Fusel Oil 2,456.00280011 280011 Central Excise Duty On D/S Payble 2,360.00280012 280012 Security Deposit lodged 806,189,040.87280015 280015 Advance Export Duty Depot Stock- 157,912.45280016 280016 Advance Export Duty Depot Stock-C 80,757.08280018 280018 Advance Export Duty Depot Stock-P 15,177.34280019 280019 Advance Export Duty Depot Stock- 2,781.00

280020 280020 Advance Export Duty Depot Stock-H -3,953.40280021 280021 Advance Export Duty Depot Stock-De 241,248.16280023 280023 ADVANCE EXPORT DUTY-J&K 10,849.93280030 280030 Security Deposit 13,355,400.00280038 280038 Advance Export Duty- Jharkhand 58,124.06280051 280051 Advance Excise Duty On IMFL 17,335,692.36280053 280053 Advance Excise Duty -Printing 598,018.35280054 280054 Advance Excise Duty IMFL -Uttaranc 1,025,812.72280055 280055 Excise Duty -Uttr Depot Recoverabl -868.69280056 280056 Advance Excise Duty CSD -Uttaranch 1,383,704.53280058 280058 Advance Excise Duty -Yezdi Plant 1,457,168.44280059 280059 Advance Excise Duty -Printing -5,392,474.46280060 280060 Advance Export Duty Depot Stock- 7,543.85280061 280061 Advance Analysis/Testing Fee 64,040.00280062 280062 Excise Duty RTD Uttrakhand 370.80280402 280402 Deposit with Customers 170,751.00

1,841,359,759.87INCOME TAX -NET OF PROVISIONS 0.00

107300 107300 Sundry Creditors- I.Tax -655,073,410.53270071 270071 Income Tax Receivable(Recon) 1,281,644.06290209 290209 TDS Recoverable a/c for AY-2014-1 5,134,859.70290211 290211 TDS/TCS consolidate 80,539,444.57290212 290212 Advance & Self assessment tax 389,837,662.00290213 290213 TCS for the AY 2015-16 1,215,454.00290214 290214 TDS for the AY 2015-16 38,420,618.96290215 290215 Advance Tax AY 2015-16 150,000,000.00290216 290216 TDS for the AY 2016-17 16,492,543.50290217 290217 Advance Tax AY 2016-17 87,500,000.00

115,348,816.2614,371,865,713.32

LIABILITIES 10 0.00CREDITORS-TRADE 0.00

106000 106000 Trade Creditors-Raw Material -26,933,882.58106100 106100 Trade Creditors-Packing Material -401,621,224.74106200 106200 Trade Creditors-Gen Stores ,Chem -71,048,530.55106300 106300 Trade Creditors-Capital Items -30,322,144.33106400 106400 Trade Creditors-Contractors & Trans -134,846,034.71106900 106900 Trade Creditors-C&F Agents -2,058,639.28107000 107000 Trade Creditors-Promo Items -3,407,879.52107001 107001 Trade Creditors-Mktg Scheme -118,463.00107100 107100 Trade Creditors-Tieup unit -38,096,141.50107500 107500 Supervision & Inspection Charges Cl -436,677.59107510 107510 GR / IR Clg-R.Materi -2,779.50107511 107511 GR / IR Clearing Account-Packing Ma -256,265.63107512 107512 GR / IR Clearing Account-Stores & -252,585.32107513 107513 GR / IR Clg-S.Entry -28,096.00107514 107514 GR / IR Clg-General -21,719,497.36107600 107600 Freight Clearing Account-General -6,485,803.43107601 107601 Freight clearing a/c(Outward) -324,389.00107602 107602 Freight Clearing Account-R.Material -3,296,695.04107603 107603 Freight Clearing Account-Packing Ma -13,964,934.68

-755,220,663.76CREDITORS-OTHERS 0.00

106500 106500 Trade Creditors-Professionals -19,407,225.00106600 106600 Trade Creditors-Expenses & Others -4,215,692.12106800 106800 Trade Creditors-Employees 2,103,836.51108000 108000 Unpaid Salaries & Wages -19,701.00108030 108030 Unpaid Bonus 1998 -1,560,028.00108050 108050 Salaries & Wages Payable -31,987,202.81108051 108051 Rebate/Incentive Payable-Haryana -5,338,527.55108053 108053 Rebate/Incentive Payable-Rajastha -96,320.50108054 108054 Rebate/Incentive Payable-Uttar Pra -7,090,612.82108055 108055 Rebate/Incentive Payable-Uttrancha -15,441,040.88108056 108056 Rebate/Incentive Payable-Punjab -7,674,493.96108057 108057 Rebate/Incentive Payable (Retail)- -2,323,959.77108059 108059 Rebate/Incentive Payable(Retail) Ch -6,502,380.56108060 108060 Outstanding Liabilities -41,997,844.85108062 108062 Outstanding Liabilities-CMD -1,841,801.33108063 108063 Outstanding Liabilities-DMD -3,313,480.00108064 108064 Outstanding Liabilities-Corporate -6,652,336.00108065 108065 Outstanding Liabilities-IBD -1,515,509.00108068 108068 Rebate/Incentive Payable-Solan -764,211.74108071 108071 Provision For Bad and Doubtful Deb -123,876,573.91108072 108072 Provision For Leakage and Breakag -4,730,052.62108073 108073 Marketing Expenses Payable -837,795.00108081 108081 Rebate/Incentive Payable-Andhra P -16,742,710.78108082 108082 Rebate/Incentive Payable-Kerla -12,532,550.04108083 108083 Rebate/Incentive Payable-Orissa -9,636,398.66108084 108084 Rebate/Incentive Payable-Karnatak -19,619,303.93108085 108085 Rebate/Incentive /commission Paya -7,433,945.63108086 108086 Rebate/Incentive Payable-Pondyche -3,471,168.17108087 108087 Rebate/Incentive Payable-Mumbai -141,188.01108088 108088 Rebate/Incentive Payable-MUC -439,206.52108089 108089 Rebate/Incentive Payable-Daman -5,677,307.37108090 108090 Unpaid / Stale Cheques -1,299,682.01108091 108091 Rebate/Incentive Payable-Bihar -8,485,563.26108092 108092 Rebate/Incentive Payable-Jharkhan -3,364,639.33108093 108093 Rebate/Incentive Payable-Meghalay -1,091,462.46108094 108094 Rebate/Incentive Payable-Assam -4,166,976.43108095 108095 Rebate/Incentive Payable-Arunacha -1,710,793.00108096 108096 Rebate/Incentive Payable-West Ben -4,938,727.53108097 108097 Rebate/Incentive Payable-Tripura -1,668,361.28108098 108098 Rebate/Incentive Payable-Nagaland -171,370.00108099 108099 Rebate/Incentive Payable-Chandiga -5,223,203.04108102 108102 Rebate/Incentive Payable-Jammu -7,467,398.79108103 108103 Rebate/Incentive Payable-GOA -56,804.00108192 108192 Service Tax on IPR- Services -575,677.00108341 108341 Employee stock option outstanding -4,109,274.00108385 108385 Provision For Expenses -131,747,034.31108387 108387 Expenses Payable -9,313.00108801 108801 Rebate/Incentive Payable-Sikkim -345,084.10108803 108803 Excise duty onTransit Wastage Sus -4,669,376.00108804 108804 Rebate/Incentive Payable-Mizoram -258,955.00

-542,136,426.56SECURITY & OTHER DEPOSITS 0.00

107420 107420 Security Deposit -C&F & Vendor -4,550,000.00

107430 107430 Telephone Deposit 15,000.00107440 107440 Security Deposit -Others- Customer -20,253,000.00108290 108290 Earnest Money Received -50,000.00108300 108300 Employee's Sec. Deposit (Received) -853,490.00108310 108310 Security Deposit Received -38,279,639.00108340 108340 Retention Money Payble -2,894,719.00

-66,865,848.00UNCLAIMED DIVIDEND 0.00

108427 108427 Unclaimed Dividend -2007-08 -1,065,509.43108428 108428 Unclaimed Dividend -2008-09 -702,116.70108429 108429 Unclaimed Dividend -2009-10 -1,254,689.20108431 108431 Unclaimed Dividend -2010-11 -1,649,284.20108432 108432 Unclaimed Dividend -2011-12 -1,823,734.40108433 108433 Unclaimed Dividend -2012-13 -1,853,976.80108434 108434 Unclaimed Dividend -2013-14 -2,089,253.60

-10,438,564.33OTHER LIABILITIES 0.00

107400 107400 Advance from Customers A/c -1,032,307,543.06108107 108107 Turnover Tax Payable-SALES -12,764,465.30108108 108108 Professional Tax Payable -27,820.00108110 108110 Provident Fund Trust \ Payable -6,208,721.40108115 108115 Family Pension Scheme A/C -1,036,584.00108118 108118 Citi Bank (Deduction from Payroll) -21,924.00108120 108120 L.I.C. Salary Saving Scheme -174,019.40108125 108125 E.S.I. Payable -353,935.44108130 108130 R.D.C.C. Club -497,246.00108135 108135 Post Office Saving Bank (Emp.) -18,450.00108140 108140 Bonus Payable -1,866,800.00108141 108141 Donation/ Miscl. Relief dedn.Payabl -6,467.00108145 108145 Tax Deducted At Source-Salary -10,890,962.00108150 108150 Tax Deducted At Source-Contractors -2,787,425.00108155 108155 Tax Deducted At Source-Professiona -792,927.00108160 108160 Tax Deducted At Source-Interest -352,071.00108165 108165 Tax Deducted At Source-Rent -406,880.00108166 108166 Tax Deducted At Source-Rent (u/s 19 -13,777.00108170 108170 Tax Deducted At Source-Commision -1,253,275.00108182 108182 Tax Collected at Source-State Deve 1,914.39108190 108190 Service Tax Payable- on Transport. -2,563,998.38108201 108201 SERVICE TAX PAYABLE ON SPO -9,115.00108202 108202 Service tax payable LEGAL 100% -743,713.00108203 108203 Service tax payable MPS 100% un -2,039,822.03108204 108204 Service Tax Payable-50% reverse c -334,899.89108205 108205 Service Tax Payable-40% reverse c -25,168.00108206 108206 SERVICE TAX ON SECURITY SER -854.00108210 108210 U.P. Trade Tax Payable A/C 10,022.00108215 108215 Purchase Tax Payable(Recovered A/ 120,000.00108218 108218 SHE Cess payble on Centr.Excise D 6,919.19108219 108219 Cess payble on Excise Duty 11,673.12108220 108220 Central Sales Tax Payable A/C -2,884,196.82108230 108230 Sales Tax Deduc. At Source Payabl -419,555.15108242 108242 Entry/Octroi Tax Payable (Purchase) -848,759.46108270 108270 The N.U.C.Bank Ltd,(Emp.Loan) -174,350.00108281 108281 Advance license Fee 805,757.28

108511 108511 Tax Collected at Source -IMFL for Ch -19,980,318.00108512 108512 Tax Collected at Source -IMFL (Sale 7,535.27108513 108513 Tax Collected at Source -Scrap for C -98,962.00108514 108514 Tax Collected at Source -Scrap (Sal 3,297.96108720 108720 VAT / Sales Tax Payble -92,423,046.37108721 108721 Additional Tax Payable VAT -32,013.89108723 108723 Surcharge Payable - VAT on Sales -2,157.23108724 108724 VAT/Sales Tax Payble-Delhi -18,271,932.02108725 108725 VAT / Sales Tax Payble-Rajasthan -22,915,314.27108726 108726 VAT / Sales Tax Payble-Haryana -3,325,204.57108727 108727 Surcharge on VAT Payble-Haryana -164,102.76108728 108728 VAT / Sales Tax Payble-Punjab -4,499,824.42108729 108729 Surcharge on VAT Payble-Punjab -449,982.62108731 108731 VAT/Sales Tax Payble-Chandigarh -439,022.63108760 108760 VAT/Sales Tax Payble-Jharkhand -1,972,277.95108770 108770 Central Excise duty payable -898,788.69109000 109000 Clearing Account for Assets Sale 2.00

-1,246,331,550.54INTEREST ACCRUED BUT NOT DUE 0.00

108370 108370 Intst. Accrued but not due -25,619,695.00-25,619,695.00

-2,646,612,748.19PROVISIONS 11 0.00DIVIDEND(INCL.TAX THEREON ) 0.00

108181 108181 I.Tax on Dividend -21,666,900.00108417 108417 Provision for Dividend -106,431,012.00

-128,097,912.00PROVISION FOR LEAVE ENCASHMENT 0.00

108070 108070 Provision For Leave Encashment -71,645,777.08-71,645,777.08

108066 108066 Provision For Bad and DoubtfulAdv -44,826,321.36-44,826,321.36

CONTINGENCIES 0.00108490 108490 Export Pass Fee On R/Spir. Payable -736,272.00

-736,272.00108381 108381 Provision For Obsolete and non mov -16,724,068.54108382 108382 Provision For Gratuity Liability -26,229,728.00

-42,953,796.54-288,260,078.98

Net Currernt Assets 11,436,992,886.154. MISCELLANEOUS EXPENDITURE 0.00MIS-EXP-TO THE EXTENT NOT W/OF OR 0.00

296100 296100 Foreign Currency Monetary Item Tran 258,957,371.00258,957,371.00258,957,371.00258,957,371.00

TOTAL 18,342,155,938.29PROFIT AND LOSS ACCOUNT 0.00INCOME 0.00SALES 12 0.00RECTIFIED SPIRIT& OTHER ALCO.PROD 0.00

300000 300000 Sales # IMFL Civil -5,854,932,082.26300001 300001 Sales # RTD Civil -23,100,658.20

300010 300010 Sales # IMFL Defence -624,338,288.88300020 300020 Sales # Country Liquor -5,902,307,004.00300025 300025 Sales # IMFL DRPL 0.00300030 300030 Sales # Alcohol -436,728,315.63300040 300040 Sales # IBD -59,147,384.32300050 300050 Sales # Exports -416,991,273.26300055 300055 Sales # ENA Exports -743,440,564.60300056 300056 Sales # Merchant Trade 0.00300080 300080 Sales # deductions 5,870,297.01331110 331110 Bottling Fee Recovered -41,517,402.21

-14,096,632,676.35OTHERS 0.00

300060 300060 Sales # Scrap -64,246,143.77300070 300070 Sales # Misc. -6,035,804.50300071 300071 Sales # CO2 -7,041,903.58300075 300075 Sales # Mfg. Bottle -104,020,502.91300076 300076 Sales # Pet Bottle & Caps -326,261,405.66300091 300091 Sales # Bio Composting -13,303,105.37300120 300120 Sales # Essence -20,480,315.00330000 330000 Storage Wastage Realised Account 8,522,817.27

-532,866,363.52INCOME FROM TIE UP OPERATIONS 0.00

330032 330032 RKL's Share of Distributable Surpl. -69,446,412.00330036 330036 RKL's Share of Distributable Surpl 0.00330037 330037 RKL's Share of Distributable Surpl -5,644,674.44330038 330038 RKL's Share of Distributable Surpl. 0.00330040 330040 RKL's Share of Distributable Surpl -28,786,119.47330041 330041 RKL's Share of Distributable Surp -58,567,835.94330044 330044 RKL's Share of Distributable Surpl -33,542,575.78330046 330046 RKL's Share of Distributable Surpl -302,830.00330047 330047 RKL's Share of Distributable Surp -20,019,731.07330049 330049 RKL's Share of Distributable Surp -26,534,250.44330050 330050 RKL's Share of Distributable Surpl. -127,746,858.91330053 330053 RKL's Share of Distributable Surpl -5,500,377.42330055 330055 RKL's Share of Distributable Surpl -4,202,706.00330061 330061 RKL's Share of Distr Surpl -New Ind. 0.00330073 330073 RKL's Share of Distr Surpl -Polsons D -11,446,862.58330074 330074 RKL's Share of Distr Surpl -RVN Dist -80,705,094.00330075 330075 RKL's Share of Distr Surpl -Diamond -9,846,808.30330077 330077 RKL's Share of Distr Surpl -SNJ -17,128,341.17330079 330079 RKL's Share of Distr Surpl -SAFIL, 2,871,084.55330080 330080 RKL's Share of Distr Surpl -Netravat -90,142,724.25330081 330081 RKL's Share of Distr Surpl -GSB&C -17,613,162.96330083 330083 RKL's Share of Distr Surpl -GVAT-T -655,928.00330084 330084 RKL's Share of Distr Surpl -BhatiaW -39,008,534.00330085 330085 RKL's Share of Distr Surpl -BaggaD 0.00330090 330090 RKL's Share of Distr Surpl -Passion -26,093,774.79330091 330091 RKL's Share of Distr Surpl MBDL,T 0.00330092 330092 RKL's Share of Distr Surpl -MBDL -1,403,087.68330093 330093 RKL's Share of Distr Surpl -Kalpath -245,954.64330094 330094 Royalty Recd-Gemini Distt-Patiala -86,550.00

-671,800,109.29EXPORT INCENTIVES 0.00

330019 330019 Export Incentive Recieved- Miscell 0.00330020 330020 Export Duty Draw Back Recieved -65,696,145.00

-65,696,145.00BIO GAS-SELF CONSUMPTION 0.00

300090 300090 Sales # Bio Gas 0.000.00

POWER-SELF CONSUMPTION 0.00300100 300100 Sales # Electricity -74,191,537.00

-74,191,537.00SALE OF PACKING MATERIALS 0.00

300110 300110 Sales # Packing Material -13,780,176.95-13,780,176.95

-15,454,967,008.11OTHER INCOME 13 0.00DIVIDEND 0.00

331000 331000 Dividend Recived 0.000.00

EXCESS PROVISION WRITTEN BACK 0.00331080 331080 Sundries Balances Written Back -304,778.48331090 331090 Exess Provision Written Back -519,635.00

-824,413.48MODVAT CREDIT UTILIZED 0.00

330030 330030 Modvat Credit Utilised -39,212,780.00-39,212,780.00

INSURANCE CLAIM RECEIVED 0.00331060 331060 Insurance Claim Received -12,610.00

-12,610.00MISCELLANEOUS INCOME 0.00

331040 331040 Misc. Income -237,404.00331045 331045 Income from SCRAP 0.00331046 331046 inc/dec in value of bottles 30,480,333.21

30,242,929.21INTEREST RECEIVED 0.00

331010 331010 Intt. Received -138,360,351.00331011 331011 Intt. Received on I.Tax refund -784,300.00331013 331013 Interest on FDRs (Bank local) -25,216,921.00

-164,361,572.00PROFIT ON SALE OF FIXED ASSETS 0.00

331050 331050 Profit On Sale Of Assets 0.000.00

300121 300121 Sales rounding off dr/cr. -853.92331035 331035 CASH DISCOUNT RECD FROM V 0.00

-853.92-174,169,300.19

ACCRETION/DECRETION TO STOCKS 0.00CHANGE IN STOCK 0.00

310010 310010 Increase/Decrease in SFG 1,398,447,860.98310020 310020 Increase/Decrease in FG 2,809,760,120.34310030 310030 Change In Stock - Others -2,509,280.11320000 320000 Profit / Loss On Physical Inventory 8,761,352.93400024 400024 Change in Stock- Manual 5,892,973.00400025 400025 Change in Stock-Trading Goods 1,644,016.93401010 401010 Increase/Decrease in SFG -106,077,419.88

401020 401020 Increase/Decrease in FG -2,821,373,636.711,294,545,987.48

PRICE DIFFERNCES 0.00310000 310000 Price Difference Account 702,262.50310060 310060 Price Difference Account-SFG -51,849,836.16310070 310070 Price Difference Account-FG 5,192,979.30

-45,954,594.36-14,380,544,915.18

1,248,591,393.12-14,380,544,915.18

EXPENDITURE 0.00MATERIALS CONSUMED 15 0.00PURCHASES-IBD 0.00

401000 401000 Purchases-IBD 21,611,027.64401002 401002 Purchases-Alcohol 24,615,157.53401004 401004 Purchases-IMFL Trading Goods 33,341,082.24401005 401005 Purchases-Merchant Trade 0.00

79,567,267.41RAW MATERIALS 0.00

400000 400000 Raw Materail Consumed 868,326,934.04400026 400026 Mat.Cons for Sale 23,011,670.26400069 400069 Resins Consumed 326,118,822.64400070 400070 Molases/ENA Consumed 818,824,072.19400079 400079 MMS Consumption 3,497,706.11400080 400080 VMS Consumption 18,374,329.60400081 400081 CARAMEL Consumption 2,955,792.10410060 410060 Raw.Mat consumed-Adjustment 13,675,955.32410061 410061 Grain- Handling Charges 978,447.00

2,075,763,729.26PACKING MATERIALS 0.00

400005 400005 Packing Material Consumed-others 0.00400027 400027 P.Materials Consumed for Sale 12,741,663.40400071 400071 Bottles-Consumption 624,085,689.35400072 400072 Caps-consumption 164,285,469.72400073 400073 Lables-Consumption 46,705,057.98400074 400074 C.C.Box-Consumption 157,408,895.98400075 400075 Monocarton-Consumption 26,830,141.97400088 400088 Essence Consumption 28,907,106.81400089 400089 Shrink Sleeves Consumption 3,187,514.18400090 400090 Other Pack Mat.Consumption 34,625,508.91400093 400093 Incrase/Decrease/consum.-Masked B -77,156.17400094 400094 Incrase/Decrease/consum.-Frosted B 142,577.35400095 400095 Incrase/Decrease/consum.-Printed B -123,483,305.45400096 400096 Incrase/Decrease/consum-Grain Spir 0.00400097 400097 Incrase/Decrease/consum.-Matured G 54,914.52400104 400104 Pyrosil Coated Bottles Consumption -1,025,984.66400105 400105 TetraPack-Consumption 57,851,220.37400106 400106 Canister-Consumption 1,566,942.00400107 400107 Hologram/EAL Consumption 60,690,411.54410038 410038 Excise Adhesive label 534,560.00410039 410039 Label Overprinting Charges 2,258,860.00410040 410040 Pak.Mat consumed-Adjustment 3,080,818.63410041 410041 Frosting charges of bottles 4,467,901.00

1,104,838,807.43STORES AND SPARES 0.00

400010 400010 Stores & Spares 93,930,121.31400030 400030 Consumption-Chemicals 67,823,531.43400040 400040 Consumption-Consumable Stores 4,027,187.43

165,780,840.17SEMI FINISHED 0.00

400076 400076 ENA Consumption -817,281,514.15400077 400077 RS Consumption 8,888,944.56400078 400078 CJS Consumption 5,560,752.49400082 400082 FW Consumption 8,207,378.16400085 400085 M Wash Consumption 0.00400086 400086 FMS Consumption 7,060,573.60400087 400087 Incrase/Decrease/consum.-MMS as -42,938,249.68400098 400098 Pet Bottle Consumption -137,140,682.69400099 400099 Laminate Pouch Consumption 13,155,664.50400103 400103 Incr/Decr/consum-FMS Under Matur -12,920,945.81

-967,408,079.022,458,542,565.25

SALARIES,ALLOWANCES AND BENIFITS 0.00SALARIES,WAGES & BONUS 0.00

430010 430010 Salaries & Wages 310,701,879.50430011 430011 Salaries & Wages-Overtime 2,337,951.62430014 430014 Employer's Contribution to PF(Contr 819,944.00430015 430015 Employer's Contribution to ESI(Contr 294,902.00430020 430020 Bottling Wages 107,754,788.00430100 430100 Leave Wages 7,794,304.00430110 430110 Bonus Paid 113,551.00430120 430120 Medical Expenses. 5,204,881.60430130 430130 L.T.C. Expenses. 8,932,848.58430142 430142 Reimbusement of vehicle exp. 6,329,054.00430143 430143 Attendant Allowance 777,089.00430190 430190 Rent Paid (Staff). 1,963,425.00430200 430200 Ex-Gratia Paid. 42,379.00430240 430240 Employees Compensation ESOPs 0.00430250 430250 Incentive to Employees 35,946,795.00440663 440663 Excise Overtime/Supervision/Inspec 1,822,616.00460005 460005 Local Conveyance Expenses-Staff 6,160,890.00

496,997,298.30GRATUITY 0.00

430090 430090 Gratuity Paid 9,843,426.009,843,426.00

CONTRIBUTION TO PROVIDENT AND OT 0.00430030 430030 Coy's P.F. Contribution. 18,220,277.00430050 430050 Cont. To Super Annu.Scheme 4,238,972.00430060 430060 Employer's Cont. To Gr. Insu. Sch. 609,705.00430070 430070 Inspection Charges P.F. 285,341.00430080 430080 Inspection Charges Of Edli 7,544.00

23,361,839.00CONTRIBUTION UNDER E.S.I 0.00

430040 430040 Coy's E.S.I. Contribution. 1,439,726.001,439,726.00

STAFF WELFARE EXPENSES 0.00

430140 430140 Reimbusement of Driver salary 6,320,157.00430150 430150 Protective Uniform Exp. agnst occup 443,865.50430160 430160 Employees Welfare Expenses. 3,672,637.45430161 430161 Canteen / Cafeteria expenses 2,446,699.00430162 430162 Festival celebration exp. 0.00430163 430163 Marriage & other gifts to Employees 91,709.25430165 430165 Transportation exp. on transfer 1,355,086.00430170 430170 Training Expenses. 448,124.00

14,778,278.20546,420,567.50

EXCISE DUTY 0.00EXCISE DUTY PAID 0.00

420010 420010 Excise Duty Paid 5,101,669,325.47420030 420030 Excise Duty On Transit Wastage 0.00470091 470091 Excise Duty-Gurgaon Depot 38,469,384.62470092 470092 Excise Duty-Chandigarh Depot 3,430,393.48470093 470093 Excise Duty-Solan Depot 78,781.41470094 470094 Excise Duty-Patna Depot 21,807,851.90470097 470097 Excise Duty-Jammu Depot 14,164,237.80470098 470098 Excise Duty-Rajasthan 388,492,992.53470099 470099 Excise Duty-AES 1,719,989,502.24470101 470101 Export Duty-Gurgaon Depot 1,717,561.81470102 470102 Export Duty-Chandigarh Depot 136,629.59470103 470103 Export Duty-Solan Depot 2,895.06470104 470104 Export Duty-Patna Depot 120,325.57470107 470107 Export Duty-Delhi Depot 1,263,997.64470108 470108 Export Duty-Jammu Depot 180,840.37470361 470361 Import Duty-Gurgaon Depot 13,074,603.02470362 470362 Import Duty-Chandigarh Depot 613,100.85470363 470363 Import Duty-Solan Depot 16,585.56470364 470364 Import Duty-Patna Depot 682,939.28470367 470367 Import Duty-Delhi Depot 5,888,237.60470368 470368 Import Duty-Jammu Depot 2,224,888.38470369 470369 Import Duty 1,813,827.60

7,315,838,901.787,315,838,901.78

OTHER EXPENSES 17 0.00FREIGHT OUTWARDS 0.00

331115 331115 Freight&Octroi Recovd from Custom -66,856,815.56410000 410000 Stores Transport & Mat.Hand.Char. 2,726,900.60470000 470000 Freight Outwards 399,348,076.88470001 470001 Halting Charges- Loading 285,038.00470002 470002 Freight Miscellaneous -26,628.74470003 470003 Demurrage Charges 6,947,594.00470010 470010 Carriage & Cartage A/C 16,122.00470118 470118 Transport Permit Expenses- IMFL 1,253,913.81470332 470332 C&F Charges 3,973,200.00

347,667,400.99COMMISSION TO OTHER SELLING AGEN 0.00

470335 470335 Commission Paid 28,879,613.60470337 470337 Commission Paid ENA 2,086,572.00

30,966,185.60SERVICE CHARGES TO C & F AGENTS 0.00

440659 440659 Bottling charges 9,222,179.31470031 470031 Service Charges 1,191,260.00470330 470330 C&F Charges 37,912,568.31

48,326,007.62REBATE DISCOUNT AND ALLOWANCES 0.00

470040 470040 Rebate Discount & Allowances 416,822,985.08470042 470042 Cash Discount / Collection Charges 51,226,184.55470043 470043 Collection Charges 2,294,658.00470044 470044 Octroi Exp. Reimbursement to Cust 5,193,530.21

475,537,357.84ADVERTISEMENT & SALES PROMOTION 0.00

470005 470005 Freight on Advertisement Material 781,454.00470050 470050 Advertisement 1,988,072.00470052 470052 Sponsorship exp.in event orgainsed 159,600.00470053 470053 Advertising Contract / Retainer ship 0.00470054 470054 Market reserch/Development/New po 977,169.00470060 470060 Business Promotion Expenses 3,191,406.00470061 470061 Gift to customers / guests 38,980.00470062 470062 Entertainment exp. 494,042.00470063 470063 Incentive paid to Trade 219,308,894.19470070 470070 Marketing Expenses-Central 62,422,542.98470071 470071 Advertisement of 8PM 7,455,748.42470072 470072 Advertisement of CR 362,815.44470074 470074 Advertisement of BR 31,668.00470075 470075 Marketing Expenses-zonal 3,403,388.78470077 470077 Advertisement of OAB 0.00470078 470078 Advertisement of Other Brands 32,832,509.99470079 470079 Marketing Trade Schemes and Reba 0.00470080 470080 Business Promotion - Secondary 0.00470084 470084 Advertisement of Magic Moment Vo 73,031,141.15470086 470086 Advertisement of Morpheous 7,573,888.84470087 470087 Advertisement of AD 461,556.00470089 470089 Advertisement of RTD 17,952,142.94470110 470110 Gift 0.00470120 470120 Glasses - Free Distribution 1,006,738.00470151 470151 Commission 135,388.00470160 470160 Raising Days Expenses for DMD 1,117,536.00470240 470240 Sampling 1,040,654.33470241 470241 Breakage Expenses 17,730,731.57470242 470242 Breakage/Theft Expense-Transit 5,988,632.93470255 470255 Hologram Expenses 2,717,051.23470291 470291 Brand Fee-Delhi 8,285,304.02470340 470340 Conference Expenses 1,363,273.00

471,852,328.81OTHERS 0.00

420011 420011 Export Fee 2,575,051.90430230 430230 Training Centre Exp. 1,979,052.00

4,554,103.90DIRECTORS' FEE 0.00

460390 460390 Directors Fee 670,000.00670,000.00

CHARITY AND DONATION 0.00460410 460410 Charity And Donations. 1,090,300.00

460411 460411 Corporate Social Reposibility Expen 5,041,055.306,131,355.30

SUNDRY BALANCES WRITTEN OFF 0.00461000 461000 Sundries Balances Written Off 512,671.95461001 461001 Loss Of Duty 688,373.01

1,201,044.96BAD DEBTS WRITTEN OFF 0.00

461300 461300 Provision For Doubtful Debts 134,142,186.00134,142,186.00

461301 461301 Provision For Obsolete and non mov 0.000.00

LOSS ON SALE OF ASSETS 0.00461400 461400 Loss On Sale Of Fixed Assets 34,513.90

34,513.90LOSS ON SALE OF SHARES 0.00

461404 461404 Loss on Sale of Shares in Corpoate 0.00461501 461501 FCNRB- Exchange Gain/ Loss 62,604,107.41

62,604,107.41STORES WRITTEN OFF 0.00

461100 461100 Depreciation 0.000.00

OTHER OVER HEADS 0.00430180 430180 Watch & Ward Expenses. 10,001,792.00440620 440620 Sales Tax Paid 270,775,588.78460000 460000 Local Conveyance Expenses. 7,258,813.00460001 460001 Container Clearing Charges 1,037,602.00460010 460010 General Charges 2,123,902.00460015 460015 Bio composting expenses 2,962,923.30460020 460020 Statutory Audit Fee & Expenses. 262,727.00460030 460030 Internal Audit Fee & Expenses. 348,513.00460050 460050 Cost Audit Fee & Exp. -3,830.00460060 460060 P.F. Audit Fee & Expenses. 1,714.00460070 460070 Gratiuty Audit Fee & Exp. 0.00460080 460080 Superannuation Audit Fee & Exp. 0.00460090 460090 Tax Audit Fee & Expenses. 20,059.00460110 460110 Bad Debts Written Off 7,071,192.62460120 460120 Car Maintenance Expenses. 1,130,902.00460130 460130 Car Running Expenses. 5,655,851.00460140 460140 Recruitment Expenses. 1,345,221.00460150 460150 Printing & Stationery 2,826,279.91460160 460160 Subscription A/C 2,785,186.00460161 460161 Club Subscription expenditure 31,721.00460170 460170 Postage And Telegram Expenses. 1,864,260.43460180 460180 Telephone Expenses. 6,407,195.15460182 460182 Land Development Exp. 0.00460183 460183 Internet Data Card Expenditure 558,467.00460190 460190 Journal And Periodicals. 815,729.00460200 460200 Retainer Fee And Expenses 6,754,948.00460220 460220 Professional Fee. 27,444,249.98460230 460230 Horticulture Expenses. 507,561.00460250 460250 Photostat Expenses. 405,466.00460260 460260 Factory Office Light & Fan. 7,577.00460270 460270 Bunglow & Qtrs. -Light & Fan 315,737.00

460280 460280 Legal Expenses. 751,868.00460281 460281 Excise Penalty\ Compounding fees 317,164.50460282 460282 VAT / CST Penalty 0.00460283 460283 Documentation & Certification Exp 0.00460284 460284 TDS demands deposited( FY 2007-0 13,203.00460290 460290 Secretarial Expenses. 0.00460300 460300 Filing Fee 46,975.00460310 460310 Listing Fee 382,024.00460320 460320 Guest House - Training Expenses 1,151,893.00460330 460330 Balances Rounding Off -1,305.41460340 460340 Sundry Trade Expenses 7,090,510.00460350 460350 Pooja Expenses 438,065.00460360 460360 Sanitary Expenses 1,388,360.39460380 460380 Fire Fighting Expenses 632,238.40460420 460420 Office Maintenance Exp. 4,959,303.85471102 471102 Bottling Charge- GDL 8,228,324.00471107 471107 Bottling Charge-RKDL 1,192,245.00471108 471108 Bottling Charge-UD, calicut 34,523,713.50471110 471110 Bottling Charge-Bachhus 3,649,267.00471111 471111 Bottling Charge-Goodhost 9,882,100.00471114 471114 Bottling Charge-Seven Sister 5,089,925.00471119 471119 Bottling Charge-Oakland 3,265,263.00471120 471120 Bottling Charge-SVD 13,133,741.00471122 471122 Bottling Charge-Gemini jharkhand 871,920.00471133 471133 Bottling Charge-Polson 9,103,936.50471134 471134 Bottling Charge-Diamond Bottling 1,823,076.00471135 471135 Bottling Charge-SNJ 0.00471137 471137 Bottling Charge-EMPEE distilleries 5,547,816.00471140 471140 Bottling Charge-MBDL, CHITTOOR, 1,071,144.00471153 471153 Bottling Charge-Ne India Dist. Jam 0.00471159 471159 Bottling Charge-Himalayan Gold 1,607,739.00471160 471160 Bottling Charge-RNVDML,Aurangab 15,738,518.00471164 471164 Bottling Charge-Netravati,Bangalore 18,746,962.00471165 471165 Bottling Charge-GSB&CO 12,890,590.00471168 471168 Bottling Charge-Bhatia Wines Pvt Lt 2,167,790.00471169 471169 Bottling Charge-BaggaDistHydPvt L 0.00471173 471173 Bottling Charges-Passion beverages 3,546,655.00471174 471174 Bottling Charge-SENTHINI 10,445,914.82471175 471175 Bottling Charge-BRK SPIRITS 5,595,220.79471176 471176 Bottling Charge-Kalpatharu TUU, Ka 386,365.00

546,395,873.51FOREX GAIN LOSS 0.00

461505 461505 Forex-Gain/ Loss Realised -20,153,656.79461506 461506 Forex-Gain/ Loss-Valuation -8,557,789.35

-28,711,446.14COMPUTER EXPENSES 0.00

460241 460241 Computer Consumables 787,916.65460242 460242 Computer Repair and upgrade 162,253.00460243 460243 AMC Hardware 1,103,941.96460244 460244 AMC Software 4,072,196.00460245 460245 Software Support, Services and trai 668,805.00460246 460246 Netwroking, lease line and Bandwidt 1,982,278.47460247 460247 Collocation and Managed services 597,755.00

460249 460249 DR and Related Exp. 865,827.0010,240,973.08

POWER & FUEL(INCLUDES TFR VALUE O 0.00400015 400015 Power & Fuel 228,371,650.07440615 440615 Water & Electricity Expenses 5,327,071.00

233,698,721.07REPAIRS&MAINTENANCE(INCL.ST/SPAR 0.00

411000 411000 Repairs And Maintenance - Plant & 21,038,943.90411001 411001 Repairs-Material-Mechanical 25,925,506.31411102 411102 Repairs And Maintenance - Generato 8,969.00460440 460440 Repairs & Maintenance (Equipment) 1,675,997.71

48,649,416.92430210 430210 House Maintenance Expenses 442,910.00460430 460430 Repairs & Maintenance (others) 7,797,560.20

8,240,470.2056,889,887.12

MACHINERY LEASE AND OTHER HIRE C 0.00440300 440300 Lease Charges 5,699,637.00440310 440310 Hire charges of Machinery 734,597.00440321 440321 Hire Charges for Vehicles 3,818,930.00

10,253,164.00INSURANCE 0.00

440400 440400 Insurance Paid 17,458,380.0017,458,380.00

OTHER MANUFACTURING EXPENSES 0.00410010 410010 Breakage And Wastage 15,202,664.10410020 410020 Test Expenses 1,967,291.00410021 410021 Operational Exp. RO Plant 637,324.20411010 411010 Packing Material Issued for Subcontr -4,267,302.36411011 411011 Promotional Material Issued for Subc -171,397.00470350 470350 Octroi Expenses 133,017.00470370 470370 Loading & Unloading Expenses 5,653,321.52470380 470380 Packing & Sealing Expenses 4,301,534.45

23,456,452.91RENT 0.00

440500 440500 Rent Paid 24,592,378.00440510 440510 Land Lease Rent 204,734.00

24,797,112.00RATES & TAXES 0.00

420000 420000 Permit Fee 749,456.91420020 420020 Export Duty Paid 1,936,101.00420050 420050 Custom duty Paid 20,937,987.70440600 440600 Rates & Taxes 1,908,001.00440610 440610 Water Tax 0.00440630 440630 Licence Fee 18,787,433.90440650 440650 Denaturation Fee-Sds 97,500.00440660 440660 Bottling Fee 50,023,605.45440662 440662 Botting Fees 12,434,411.00440692 440692 Service tax paid 100% of ADV/LEG 1,840,882.00440693 440693 Service tax paid 100% of MPS und 995,989.00440694 440694 Service Tax Paid 50% @7%(Reverse 40,592.00440695 440695 Service Tax Paid 40% @5.8%(Rever 76,395.00470117 470117 Turnover Tax paid 67,798,858.95

470280 470280 Label/Brand Registration Fee 33,884,095.32470290 470290 Brand Fee 279,887.00

211,791,196.23TRAVELLING EXPENSES DIRECTORS 0.00

440200 440200 Travelling Expenses-Directors 400,181.00440230 440230 Travelling Expenses-Foreign 6,248,515.00440236 440236 Travelling-Boarding and Lodgng-Dire 555,825.00

7,204,521.00TRAVELLING EXPENSES OTHERS 0.00

440210 440210 Travelling Expenses 23,510,467.00440220 440220 Travelling Expenses (Others) 1,421,463.00440231 440231 Travelling Expenses-Foreign(Others 7,928,542.00440235 440235 Travelling-Boarding and Lodging Ex 11,034,131.00440240 440240 TSR Expenses 5,536,514.64

49,431,117.64411100 411100 Repairs And Maintenance - Electrica 2,993,257.96411103 411103 Repairs-Material-Electrical 3,379,983.86

6,373,241.82411101 411101 Repairs to Refregerator & Air Condit 1,261,214.40

1,261,214.40411110 411110 Repairs to Building-(Civil) 3,642,998.86

3,642,998.86411111 411111 Repairs And Maintenance - Instrumen 1,193,029.67411112 411112 Repairs-Material-Instrumentation 2,912,623.85

4,105,653.52490055 490055 Depositery Charges 3,990.00

3,990.00490065 490065 Duty Drawback recovery expenses 5,653,060.00

5,653,060.00410030 410030 Materials Issued to Contractor 69,719.00

69,719.002,767,702,422.35

FINANCIAL EXPENSES 18 0.00490002 490002 Interest paid on ECB 69,003,991.56490030 490030 Foreign Excange Fluctuation Paid -6,563,567.99

62,440,423.57490000 490000 Interest Paid On Term Loan 42,469,085.00490010 490010 Interest Paid On W/Capital 296,477,245.64

338,946,330.64490050 490050 Bank Charges 1,750,161.48

1,750,161.48490040 490040 Interest paid (Others) 1,073,519.00

1,073,519.00490070 490070 Financial Expenses. 11,313,805.00

11,313,805.00415,524,239.69

13,504,028,696.57NET PROFIT BEFORE TAXATION 876,516,218.61

0.00

tot.cmp.pr Abs. diff.0.00 0.000.00 0.000.00 0.000.00 0.00

-266,077,530.00 0.00-266,077,530.00 0.00-266,077,530.00 0.00

0.00 0.000.00 0.00

-87,074,893.40 0.00-87,074,893.40 0.00

0.00 0.00-121,368,099.00 0.00-121,368,099.00 0.00

0.00 0.00-3,746,928,462.37 0.00-3,746,928,462.37 0.00

0.00 0.00-3,500,000,000.00 0.00-3,500,000,000.00 0.00

0.00 0.00-2,002,000.00 0.00-2,002,000.00 0.00

0.00 0.00-6,443,348,904.78 -871,269,380.426,429,706,255.46 0.00

-13,642,649.32 -871,269,380.42-871,269,380.42 -5,246,838.19

-8,342,285,484.51 -876,516,218.610.00 0.000.00 0.00

-715,221,000.00 0.00-715,221,000.00 0.00-715,221,000.00 0.00

-9,323,584,014.51 -876,516,218.610.00 0.000.00 0.000.00 0.00

-312,499,890.00 62,500,000.00-1,001,452,800.00 93,886,200.00-1,508,706,629.00 91,436,766.00

-821,504,250.00 117,357,750.00-312,500,000.00 62,500,000.00-411,764,708.00 58,823,528.00

0.00 -79,797,792.00-4,368,428,277.00 406,706,452.00

0.00 0.00-370,000,000.00 0.00-285,272,310.96 471,712.21-288,561,458.95 5,772,931.61

-3,262.68 2,472.00-147,738,677.00 -777,903.00

-119,999,428.00 -1.00-180,000,000.00 0.00-250,000,000.00 250,000,000.00

-6,812,643.61 -219,326.84-27,539,151.44 -2,866,561.00

-446,039,727.85 191,902,934.04-9,422,684.02 -16,225,476.001,448,454.45 -3,485,249.00

-19,882,932.79 -111,037,426.6325.00 0.00

-281,868,197.52 -49,170,435.00-62,590,000.00 62,590,000.00

-144,809,608.00 48,971,049.00-13,089,672.89 13,089,758.09-73,244,153.00 70,029,581.00

0.00 -291,714,456.00113,355.00 22,349,953.16

3,422,058.80 -22,324,907.87-3,422,058.80 -38,400.29-9,098,408.11 2,061,575.07

0.00 1,383,746.00-135,006.62 148,670.24

4,587,511.10 -3,309,358.34974,814.00 -974,814.00

-5,029,503.00 4,048,132.00-352,699,940.43 47,728,582.57

65,760,194.00 -65,009,805.00-4,157,770.00 2,199,482.0013,957,604.00 -6,774,593.00

-16,280,949.00 5,187,955.00-3,027,433,528.32 154,009,821.02-7,395,861,805.32 560,716,273.02

0.00 0.000.00 0.00

-600,000,000.00 0.00-500,000,000.00 0.00

-6,925,684.89 15,512.02-1,106,925,684.89 15,512.02

0.00 0.000.00 -200,000,000.000.00 -200,000,000.00

-1,106,925,684.89 -199,984,487.98-8,502,787,490.21 360,731,785.04

-17,826,371,504.72 -515,784,433.570.00 0.000.00 0.000.00 0.000.00 0.00

619,665,846.00 0.00619,665,846.00 0.00

0.00 0.00222,656,233.00 1,401,820.00222,656,233.00 1,401,820.00

0.00 0.00194,654,821.00 0.00194,654,821.00 0.00

0.00 0.00796,011,586.99 0.0077,295,297.95 0.00

873,306,884.94 0.000.00 0.00

6,203,495,422.17 6,952,450.0043,075,878.24 210,743.00

223,264,065.38 1,304,088.0047,445,963.84 134,678.00

2,613,683.00 0.0095,348,432.15 0.00

3,325,354.29 0.0054,400.00 0.00

22,947,420.06 172,800.004,264,589.00 0.007,459,267.26 0.00

6,653,294,475.39 8,774,759.000.00 0.00

52,106,956.69 243,881.0052,106,956.69 243,881.00

0.00 0.0089,098,135.00 1,425,187.0089,098,135.00 1,425,187.00

0.00 0.0019,259.54 0.0019,259.54 0.00

8,704,802,611.56 11,845,647.000.00 0.000.00 0.00

-346,205,600.24 0.00-346,205,600.24 0.00

0.00 0.00-132,159,722.85 0.00-132,159,722.85 0.00

0.00 0.00-202,566,176.23 0.00

-63,841,728.32 0.00-266,407,904.55 0.00

0.00 0.00-1,814,949,019.20 0.00

-40,016,582.75 388,866.10-182,510,076.48 1,435,500.00

-34,187,904.95 0.00-2,507,896.02 0.00

-53,071,167.18 0.00-3,325,339.29 0.00

-54,397.00 0.00-10,239,149.18 0.00

-2,780,563.93 0.00-7,459,245.42 0.00

-2,151,101,341.40 1,824,366.100.00 0.00

-39,029,156.17 7,420.00-39,029,156.17 7,420.00

0.00 0.00-42,447,586.74 0.00-42,447,586.74 0.00

-2,977,351,311.95 1,831,786.10-2,977,351,311.95 1,831,786.10

0.00 0.000.00 0.00

13,838,237.03 0.00299,191,885.40 111,382,524.00

29,602.00 0.00313,059,724.43 111,382,524.00313,059,724.43 111,382,524.00

6,040,511,024.04 125,059,957.100.00 0.000.00 0.000.00 0.00

480,634,700.00 0.00480,634,700.00 0.00480,634,700.00 0.00480,634,700.00 0.00

0.00 0.000.00 0.000.00 0.00

4,341,648.00 0.00252,129,686.00 39,916,419.00256,471,334.00 39,916,419.00

0.00 0.00689,452,566.83 -177,261,182.49185,200,434.31 64,318,397.54

96,696,812.57 6,245,781.5943,307,435.85 -35,923,987.52

705,482,925.24 -66,834,339.24129,835,584.41 13,548,901.44

2,982,503.01 -1,496,800.445,513,496.57 3,615,810.335,891,456.12 -5,280,935.81

40,376,461.14 -4,631,941.2939,444.00 7,222.00

242,045,971.00 -242,045,971.005,892,973.00 -5,892,973.00

2,152,718,064.05 -451,632,017.890.00 0.00

13,691,846.31 9,151,958.352,856,305,506.40 683,557,810.40

93,402,851.80 -47,193,102.00592,653,163.50 -158,457,817.00149,072,952.91 -14,068,435.90

3,224,823.35 15,177,677.76709,669,181.46 95,557,962.56

162,626,357.25 -45,846,424.136,002,625.00 -3,163,090.00

18,635,884.00 645,000.001,402,500,000.00 -302,400,000.006,007,785,191.98 232,961,540.04

0.00 0.001,154,152.00 1,068,471.00

14,007.00 58,228.0086,168.00 364,139.00

148,394.60 -59,086.006,926.00 25,943.00

19,525.00 11,106.00355.00 989.00

0.00 47,781.0025,102.00 26,998.0010,883.00 69,971.0034,240.00 -3,030.00

0.00 19,399.0012,555.00 33,326.00

2,121.00 38,524.0019,481.00 70,894.00

463.00 248,764.00283,365.00 100,077.00

1,817,737.60 2,122,494.000.00 0.00

210,740.00 200,000.00700,000.00 0.00

0.00 16,628,549.00500,000,000.00 0.00

7,409,230.00 75,000.0071,086.60 -52,424.70

129,977.52 -171.0027,616.95 0.00

13,791,753.00 -518,856.0017,271,937.40 -310,523.00

6,276.00 0.00-5,037.84 0.00

120.24 0.001,638.69 0.00

0.91 0.0013,072.92 607,936.00

-879,241.56 -79,340.00239,707.00 -227,707.00761,042.53 99,592.41

-472,820.14 949,261.13-18,585.00 0.00

30,363,134.46 -28,575,594.95173,644.00 -57,719.00-39,182.01 479,139.00

1,323,008.01 -1,314,624.001,065,947.93 -438.50

73,143.00 0.002,769,985.36 1,649,443.62

702,694.70 -578.0026,827.00 -339.00

1,254,935.20 -246.004,808,191.50 -5,816,740.32

17,760.97 0.005,466,596.62 -5,356,233.961,655,199.10 -5,915.10

61,183.94 -151.7093,571.15 -91,187.08

1,929,765.85 -1,802,243.001,824,517.60 -784.00

618,889.95 67,739,533.931,892,456.80 -2,240.001,634,461.29 22,183,903.872,141,257.60 -52,004.00

0.00 60,249.2076,027.00 -59,916.00

9,780.00 0.00911,692.00 175,000.00

3,411.14 0.006,846,214.63 322,813.00

74,240.00 -20,083.00148,955.24 -76,267.97

1,014,897.20 -378,470.004,011,306.38 309,848.003,376,036.00 -357,213.001,500,000.00 0.00

425,849.97 791,809.000.00 -717,497.00

439,875.18 160,992.14-225,000.00 223,000.00100,827.47 115,501.89

2,177.00 -2,177.0024,358.05 140,156.75

324,097.00 -310,633.00100,000.00 4,905,468.94

618,281,249.50 71,628,880.600.00 0.00

15,575,302.19 -1,408,220.4523,046.00 0.00

182,824,762.97 -34,967,076.502,113,333.00 0.00

136,424,133.00 -47,774,580.00462,822.00 0.00352,250.00 -250.00

91,725.00 0.00194,121.00 0.00

1,928,022.00 0.00131,439.00 0.00196,032.00 -9,771,571.00

1,788,356.00 1,900,409.0066,341,667.28 0.0072,429,256.38 4,431,304.02

169,217,997.75 -44,046,270.59102,604,426.85 -13,923,644.51

35,052,680.42 4,464,825.1114,337,754.55 -10,896,694.03

3,363,522.91 0.0020,160,388.46 5,169,388.0942,435,278.66 -8,867,570.8458,976,328.77 -2,369,154.9265,301,086.97 50,406,795.71

1,674,571.78 -44,340.955,304,932.42 -5,304,932.42

-1,850,135.80 1,162,908.1853,961,722.94 -6,570,604.00-2,509,937.96 -1,258,098.795,839,466.33 -5,839,466.33

48,207,765.20 -14,715,385.0030,625,704.97 -9,623,948.0916,172,718.50 -14,953,140.0021,839,882.48 0.00

76,303.00 961,233.008,450,219.95 -2,871,084.55

107,953,374.75 -106,443,051.5946,655,105.08 -5,539,815.8346,703,004.35 -42,275,066.18

102,907,281.00 -45,094,909.00268,013,811.14 -24,000,350.8321,449,663.00 -15,646,783.00

120,559,328.78 105,569,075.221,654,446.49 56,586,453.681,300,000.00 0.00

36,748,489.16 -17,087,443.0019,337,545.73 8,902,962.3112,390,582.34 -9,465,973.44

4,170,148.01 -145,012.73109,864,496.68 -12,782,788.95

19,036,116.53 10,650.0087,182,862.10 -7,000,206.39

0.00 38,546,804.6445,353,954.79 -3,434,852.14

7,823,850.00 -7,823,850.00721,000,000.00 30,000,000.00296,500,000.00 0.00-35,596,073.81 0.00

290,428.00 0.0010,852,000.00 11,669.00

8,549,537.25 1,421,936.000.00 -852,418.82

41,738,304.69 -23,053,263.3695,250,000.00 0.00

869,209.00 0.0018,482,593.00 7,147,850.00

623,940.00 0.000.00 15,865,999.29

437,329.00 -157,917.000.00 -29,950.00

24,108.00 2,076.003,510,927.30 21,745,467.14

673.42 56,692.17137,504,339.05 131,477,429.24

1,737,965.00 1,585,575.003,300,478.00 388,239.00

444,000.69 0.00180,000.00 780,000.00

2,984,000.00 0.007,635.87 -2,895.06

6,320,424.05 -4,989,824.001,114,531.39 173,550.00

3,555,349,356.80 -72,263,112.490.00 0.00

3,781,652.27 1,107,210.541,618,151.05 639,444.66

606,792.60 0.004,536,762.04 -3,068,740.40

769,065.98 -497,280.009,403,408.65 -5,721,820.301,238,767.86 -194,992.53

433,630.10 -1,897.418,378,758.53 -1,999,625.55

103,379.38 383,811.281,417,142.00 -799,401.88

771,385.44 -574,692.01317,602.96 -51,623.30

1,286,374.44 380,473.6339,859.40 0.00

151,368.21 10,417.920.00 -35,740.00

2,322,035.86 -967,640.511,867,678.16 -1,778,854.16

216,771.68 12,324.23-287.76 -580.36

77,534.42 65,793.0638,703.18 -16,585.56

0.00 32,197,979.069,284.98 9,855.00

3,093,846.48 1,073,808.68361,421,511.16 -332,160,683.20855,111,141.14 51,767,626.58

2,446,087.75 2,775,298.74585,283.31 270.00

2,456.00 0.002,360.00 0.00

117,402,432.87 688,786,608.00175,023.26 -17,110.81

54,292.27 26,464.8115,177.34 0.00

2,781.00 0.00

0.00 -3,953.40377,264.53 -136,016.37

69,683.30 -58,833.378,465,400.00 4,890,000.00

74,890.18 -16,766.1215,847,004.41 1,488,687.95

598,018.35 0.001,249,963.93 -224,151.21

14,713,972.67 -14,714,841.36739,600.46 644,104.07

0.00 1,457,168.44-2,602,576.35 -2,789,898.11

9,004.13 -1,460.282,280.00 61,760.00

0.00 370.80267,002.00 -96,251.00

1,419,509,721.62 421,850,038.250.00 0.00

-1,103,714,021.53 448,640,611.001,260,274.06 21,370.002,653,668.70 2,481,191.00

155,959,896.57 -75,420,452.00777,954,831.00 -388,117,169.00

745,073.00 470,381.0038,304,253.96 116,365.00

150,000,000.00 0.000.00 16,492,543.500.00 87,500,000.00

23,163,975.76 92,184,840.5014,035,096,631.31 336,769,082.01

0.00 0.000.00 0.00

18,414,175.36 -45,348,057.94-423,498,459.26 21,877,234.52

-84,037,491.91 12,988,961.36-27,834,400.58 -2,487,743.75

-249,527,307.21 114,681,272.50-905,969.78 -1,152,669.50

-25,590,629.46 22,182,749.940.00 -118,463.00

-22,675,546.26 -15,420,595.24-142,519.09 -294,158.50

84,710.17 -87,489.67-765,505.60 509,239.97-540,355.85 287,770.53

-28,096.00 0.00-11,211,191.60 -10,508,305.76-6,320,155.65 -165,647.78

-324,389.00 0.00-406,804.57 -2,889,890.47

-9,472,952.96 -4,491,981.72-844,782,889.25 89,562,225.49

0.00 0.00

-36,140,436.00 16,733,211.00-25,980,746.00 21,765,053.88

-7,294,859.23 9,398,695.74-9,694.00 -10,007.00

-1,571,070.00 11,042.00-25,671,446.31 -6,315,756.50

-3,873,087.62 -1,465,439.93-96,320.50 0.00

-7,109,716.82 19,104.00-4,745,868.65 -10,695,172.23-5,383,715.88 -2,290,778.08-8,057,852.85 5,733,893.08-4,496,744.11 -2,005,636.45

-23,379,886.95 -18,617,957.90-1,841,801.33 0.00

-10,366,000.00 7,052,520.00-334,931.00 -6,317,405.00

-6,700,043.00 5,184,534.00-712,461.74 -51,750.00

-23,876,573.91 -100,000,000.00-1,718,390.62 -3,011,662.00-8,183,988.00 7,346,193.00

-14,548,519.25 -2,194,191.53-9,857,994.71 -2,674,555.33

-10,697,013.24 1,060,614.58-11,136,054.07 -8,483,249.86-7,502,574.63 68,629.00

-291,168.17 -3,180,000.00-411,747.01 270,559.00

-3,697,712.77 3,258,506.25-4,666,361.62 -1,010,945.75-1,604,636.01 304,954.00-4,755,108.26 -3,730,455.00-1,711,825.89 -1,652,813.44-1,254,309.46 162,847.00-5,243,485.22 1,076,508.79-1,791,053.00 80,260.00-4,386,477.31 -552,250.22-1,888,115.28 219,754.00

-171,370.00 0.00-3,903,374.78 -1,319,828.26-4,736,670.26 -2,730,728.53

-130,074.00 73,270.001,128.00 -576,805.00

-4,109,274.00 0.00-293,720,374.70 161,973,340.39

-9,313.00 0.00-246,587.20 -98,496.90

-3,247,440.00 -1,421,936.000.00 -258,955.00

-603,263,140.36 61,126,713.800.00 0.00

-4,550,000.00 0.00

15,000.00 0.00-18,203,000.00 -2,050,000.00

-50,000.00 0.00-826,490.00 -27,000.00

-37,484,052.00 -795,587.00-4,330,859.00 1,436,140.00

-65,429,401.00 -1,436,447.000.00 0.00

-1,065,947.93 438.50-702,694.70 578.00

-1,254,935.20 246.00-1,655,199.30 5,915.10-1,824,518.40 784.00-1,856,216.80 2,240.00-2,141,257.60 52,004.00

-10,500,769.93 62,205.600.00 0.00

-1,078,516,593.84 46,209,050.78-717,239.42 -12,047,225.88

-26,450.00 -1,370.00-6,312,027.40 103,306.00-1,012,508.00 -24,076.00

-21,924.00 0.00-355,502.80 181,483.40-333,936.44 -19,999.00-231,846.00 -265,400.00

-20,850.00 2,400.00-1,866,800.00 0.00

0.00 -6,467.00-3,694,784.00 -7,196,178.00-2,598,935.00 -188,490.00-2,592,251.00 1,799,324.00

-425,957.00 73,886.00-424,927.00 18,047.00

-19,934.00 6,157.00-1,931,920.00 678,645.00

1,914.39 0.00-2,021,189.97 -542,808.41

0.00 -9,115.00-47,148.00 -696,565.00

-1,288,777.05 -751,044.98-991,322.89 656,423.00

-48,122.00 22,954.00-18,959.00 18,105.0010,022.00 0.00

120,000.00 0.009,864.42 -2,945.23

17,613.43 -5,940.31-2,808,228.14 -75,968.68

-647,619.15 228,064.00-1,349,482.86 500,723.40

-199,350.00 25,000.0016,500.00 789,257.28

-3,316,821.00 -16,663,497.00140.19 7,395.08

-126,416.00 27,454.003,299.55 -1.59

-60,204,276.01 -32,218,770.36-29,316.85 -2,697.04

0.00 -2,157.230.00 -18,271,932.020.00 -22,915,314.270.00 -3,325,204.570.00 -164,102.760.00 -4,499,824.420.00 -449,982.620.00 -439,022.630.00 -1,972,277.95

-120,448.54 -778,340.152.00 0.00

-1,174,142,507.38 -72,189,043.160.00 0.00

-26,099,193.00 479,498.00-26,099,193.00 479,498.00

-2,724,217,900.92 77,605,152.730.00 0.000.00 0.00

-21,666,900.00 0.00-106,431,012.00 0.00-128,097,912.00 0.00

0.00 0.00-81,009,836.56 9,364,059.48-81,009,836.56 9,364,059.48-66,767,390.90 21,941,069.54-66,767,390.90 21,941,069.54

0.00 0.00-736,272.00 0.00-736,272.00 0.00

-22,447,503.25 5,723,434.71-26,229,728.00 0.00-48,677,231.25 5,723,434.71

-325,288,642.71 37,028,563.7310,985,590,087.68 451,402,798.47

0.00 0.000.00 0.00

319,635,693.00 -60,678,322.00319,635,693.00 -60,678,322.00319,635,693.00 -60,678,322.00319,635,693.00 -60,678,322.00

17,826,371,504.72 515,784,433.570.00 0.000.00 0.000.00 0.000.00 0.00

-10,919,764,533.88 5,064,832,451.620.00 -23,100,658.20

-1,238,828,572.53 614,490,283.65-9,877,106,984.60 3,974,799,980.60

-213,438.91 213,438.91-777,268,426.48 340,540,110.85

-45,485,487.39 -13,661,896.93-1,114,204,490.92 697,213,217.66-1,689,788,337.50 946,347,772.90

-23,849,350.80 23,849,350.809,185,757.31 -3,315,460.30

-56,754,894.34 15,237,492.13-25,734,078,760.04 11,637,446,083.69

0.00 0.00-139,371,505.53 75,125,361.76

-19,070,209.29 13,034,404.79-14,996,695.25 7,954,791.67

-209,485,146.16 105,464,643.25-674,105,139.35 347,843,733.69

-18,439,232.86 5,136,127.49-46,028,248.00 25,547,933.0018,660,256.84 -10,137,439.57

-1,102,835,919.60 569,969,556.080.00 0.00

-215,530,820.00 146,084,408.00498,969.05 -498,969.05

-8,316,344.98 2,671,670.5423,760,473.76 -23,760,473.76

-69,846,665.40 41,060,545.93-101,176,235.47 42,608,399.53

-77,241,095.03 43,698,519.25-842,604.00 539,774.00

-27,932,720.92 7,912,989.85-64,043,526.38 37,509,275.94

-190,231,987.47 62,485,128.56-12,921,933.40 7,421,555.98-10,667,263.00 6,464,557.00

465,195.53 -465,195.53-33,183,908.09 21,737,045.51

-185,204,945.00 104,499,851.00-18,550,802.00 8,703,993.70

-149,505,334.50 132,376,993.33162,587.00 2,708,497.55

-168,011,911.18 77,869,186.93647,059.39 -18,260,222.35

-2,117,135.90 1,461,207.90-46,675,349.00 7,666,815.00-43,921,246.33 43,921,246.33-49,324,636.00 23,230,861.21

1,720,985.31 -1,720,985.31-45,586,641.16 44,183,553.48

0.00 -245,954.640.00 -86,550.00

-1,493,577,835.17 821,777,725.880.00 0.00

-63,755,064.00 63,755,064.00-163,960,426.00 98,264,281.00-227,715,490.00 162,019,345.00

0.00 0.00-111,695,767.00 111,695,767.00-111,695,767.00 111,695,767.00

0.00 0.00-242,320,491.00 168,128,954.00-242,320,491.00 168,128,954.00

0.00 0.00-25,047,822.64 11,267,645.69-25,047,822.64 11,267,645.69

-28,937,272,085.45 13,482,305,077.340.00 0.000.00 0.00

-46,082,192.00 46,082,192.00-46,082,192.00 46,082,192.00

0.00 0.00-680,081.06 375,302.58

-1,527,499.00 1,007,864.00-2,207,580.06 1,383,166.58

0.00 0.00-71,821,629.00 32,608,849.00-71,821,629.00 32,608,849.00

0.00 0.000.00 -12,610.000.00 -12,610.000.00 0.00

-7,688,885.75 7,451,481.75-20,146.53 20,146.53

47,150,183.08 -16,669,849.8739,441,150.80 -9,198,221.59

0.00 0.00-342,008,473.00 203,648,122.00

0.00 -784,300.00-50,681,766.49 25,464,845.49

-392,690,239.49 228,328,667.490.00 0.00

-25,388.60 25,388.60-25,388.60 25,388.60

-1,662.06 808.14-1,143,456.68 1,143,456.68-1,145,118.74 1,144,264.82

-474,530,997.09 300,361,696.900.00 0.000.00 0.00

2,746,250,916.56 -1,347,803,055.585,158,654,193.71 -2,348,894,073.37

-10,013,955.08 7,504,674.9724,146,251.13 -15,384,898.20-5,110,394.00 11,003,367.00-7,420,557.73 9,064,574.66

-180,024,088.43 73,946,668.55

-5,122,938,419.13 2,301,564,782.422,603,543,947.03 -1,308,997,959.55

0.00 0.00396,098.09 306,164.41

-13,096,021.58 -38,753,814.58-16,540,677.90 21,733,657.20-29,240,601.39 -16,713,992.97

-26,837,499,736.90 12,456,954,821.722,574,303,345.64 -1,325,711,952.52

-26,837,499,736.90 12,456,954,821.720.00 0.000.00 0.000.00 0.00

15,016,610.40 6,594,417.24282,928,622.10 -258,313,464.57

74,507,414.10 -41,166,331.8619,656,720.01 -19,656,720.01

392,109,366.61 -312,542,099.200.00 0.00

1,774,871,340.61 -906,544,406.5754,913,169.59 -31,901,499.33

740,013,318.56 -413,894,495.921,641,127,917.23 -822,303,845.04

6,374,575.77 -2,876,869.6636,504,862.02 -18,130,532.42

3,681,309.95 -725,517.8534,025,045.62 -20,349,090.30

2,442,014.50 -1,463,567.504,293,953,553.85 -2,218,189,824.59

0.00 0.0019,423,111.59 -19,423,111.593,319,377.24 9,422,286.16

1,117,781,360.89 -493,695,671.54315,130,716.58 -150,845,246.86

85,812,525.79 -39,107,467.81296,634,994.89 -139,226,098.91

51,586,463.65 -24,756,321.6833,072,077.49 -4,164,970.68

6,882,500.94 -3,694,986.7673,580,678.55 -38,955,169.64

1,672,378.71 -1,749,534.88-330,745.28 473,322.63

-230,323,718.77 106,840,413.32300,699.22 -300,699.22273,655.95 -218,741.43

-2,624,503.03 1,598,518.37118,943,704.08 -61,092,483.71

1,798,267.25 -231,325.2576,330,709.66 -15,640,298.12

559,756.00 -25,196.006,161,618.60 -3,902,758.607,270,980.47 -4,190,161.848,274,793.00 -3,806,892.00

1,991,531,403.47 -886,692,596.040.00 0.00

160,124,789.57 -66,194,668.26161,118,430.95 -93,294,899.52

7,657,723.70 -3,630,536.27328,900,944.22 -163,120,104.05

0.00 0.00-1,675,836,378.69 858,554,864.54

314,450.97 8,574,493.591,517,857.82 4,042,894.67

-2,604,712.28 10,812,090.44-21,180.28 21,180.28

1,348,053.93 5,712,519.67-74,824,591.88 31,886,342.20

-419,994,836.10 282,854,153.4130,227,615.32 -17,071,950.8229,078,054.17 -41,998,999.98

-2,110,795,667.02 1,143,387,588.004,895,699,601.13 -2,437,157,035.88

0.00 0.000.00 0.00

559,699,958.28 -248,998,078.784,578,301.07 -2,240,349.451,056,687.00 -236,743.00

601,865.00 -306,963.00220,693,937.00 -112,939,149.00

20,433,522.88 -12,639,218.882,774,975.00 -2,661,424.009,870,888.00 -4,666,006.40

18,250,886.55 -9,318,037.9712,647,441.00 -6,318,387.00

1,585,038.00 -807,949.004,253,266.00 -2,289,841.00

655,683.00 -613,304.001,361,885.00 -1,361,885.00

67,547,072.00 -31,600,277.007,695,653.00 -5,873,037.00

10,544,320.00 -4,383,430.00944,251,378.78 -447,254,080.48

0.00 0.0037,633,912.00 -27,790,486.0037,633,912.00 -27,790,486.00

0.00 0.0034,216,343.00 -15,996,066.0018,169,515.00 -13,930,543.00

965,775.00 -356,070.00509,189.00 -223,848.00

14,143.00 -6,599.0053,874,965.00 -30,513,126.00

0.00 0.002,794,355.34 -1,354,629.342,794,355.34 -1,354,629.34

0.00 0.00

12,440,647.40 -6,120,490.401,678,317.00 -1,234,451.509,015,181.40 -5,342,543.954,790,582.00 -2,343,883.003,349,809.00 -3,349,809.00

179,775.52 -88,066.27994,275.00 360,811.00

1,515,045.00 -1,066,921.0033,963,632.32 -19,185,354.12

1,072,518,243.44 -526,097,675.940.00 0.000.00 0.00

8,542,492,076.33 -3,440,822,750.8632,546.88 -32,546.88

83,587,594.60 -45,118,209.9812,869,130.01 -9,438,736.53

228,883.05 -150,101.6439,757,386.60 -17,949,534.7028,177,244.75 -14,013,006.95

1,119,143,602.15 -730,650,609.622,740,023,798.00 -1,020,034,295.76

3,896,300.19 -2,178,738.38512,228.22 -375,598.63

8,683.63 -5,788.57227,821.67 -107,496.10

4,608,694.66 -3,344,697.02361,998.21 -181,157.84

29,880,232.34 -16,805,629.32887,541.78 -274,440.93

45,776.61 -29,191.051,033,417.44 -350,478.16

25,475,601.60 -19,587,364.004,328,988.32 -2,104,099.944,838,305.00 -3,024,477.40

12,642,417,852.04 -5,326,578,950.2612,642,417,852.04 -5,326,578,950.26

0.00 0.000.00 0.00

-111,528,368.25 44,671,552.695,025,711.77 -2,298,811.17

755,307,174.96 -355,959,098.081,343,532.00 -1,058,494.00

289,306.41 -315,935.155,455,631.45 1,491,962.55

193,505.00 -177,383.002,479,132.00 -1,225,218.19

508,735.00 3,464,465.00659,074,360.34 -311,406,959.35

0.00 0.0096,211,234.00 -67,331,620.40

7,068,511.80 -4,981,939.80103,279,745.80 -72,313,560.20

0.00 0.00

33,048,754.00 -23,826,574.692,359,560.00 -1,168,300.00

89,311,230.39 -51,398,662.08124,719,544.39 -76,393,536.77

0.00 0.00800,595,140.99 -383,772,155.91

77,143,360.60 -25,917,176.057,110,397.61 -4,815,739.61

23,893,818.69 -18,700,288.48908,742,717.89 -433,205,360.05

0.00 0.002,125,821.00 -1,344,367.003,714,025.00 -1,725,953.00

685,000.00 -525,400.0061,309,508.00 -61,309,508.00

52,096.00 925,073.0013,303,062.00 -10,111,656.00

0.00 38,980.001,843,913.00 -1,349,871.00

417,756,752.58 -198,447,858.39155,651,176.96 -93,228,633.98

13,517,878.56 -6,062,130.14804,231.00 -441,415.56

1,159,743.00 -1,128,075.006,025,309.61 -2,621,920.831,733,185.00 -1,733,185.00

63,819,939.51 -30,987,429.5272,025.00 -72,025.00

7,528.00 -7,528.00184,276,392.60 -111,245,251.45

26,845,913.20 -19,272,024.361,371,586.25 -910,030.25

0.00 17,952,142.9412,000.00 -12,000.00

3,145,161.00 -2,138,423.0015,000.00 120,388.00

4,505,740.00 -3,388,204.002,167,119.00 -1,126,464.67

53,256,861.76 -35,526,130.1919,730,683.78 -13,742,050.85

6,702,530.77 -3,985,479.5417,124,955.24 -8,839,651.2211,098,936.00 -9,735,663.00

1,073,834,073.82 -601,981,745.010.00 0.00

6,115,487.00 -3,540,435.104,415,062.00 -2,436,010.00

10,530,549.00 -5,976,445.100.00 0.00

1,280,000.00 -610,000.001,280,000.00 -610,000.00

0.00 0.001,380,325.23 -290,025.23

13,874,497.28 -8,833,441.9815,254,822.51 -9,123,467.21

0.00 0.004,547,231.48 -4,034,559.533,782,848.36 -3,094,475.358,330,079.84 -7,129,034.88

0.00 0.0047,500,000.00 86,642,186.0047,500,000.00 86,642,186.0011,760,000.00 -11,760,000.0011,760,000.00 -11,760,000.00

0.00 0.0060,723,377.69 -60,688,863.7960,723,377.69 -60,688,863.79

0.00 0.0026,086,723.00 -26,086,723.00

187,234,869.78 -124,630,762.37213,321,592.78 -150,717,485.37

0.00 0.00383,175,158.62 -383,175,158.62383,175,158.62 -383,175,158.62

0.00 0.0021,069,286.00 -11,067,494.00

784,418,971.61 -513,643,382.8314,525,275.00 -7,266,462.00

717,395.00 320,207.004,336,168.27 -2,212,266.27

32,105,483.59 -29,142,560.293,713,690.00 -3,450,963.00

11,960,246.00 -11,611,733.00157,448.00 -161,278.00

11,798.00 -10,084.004,494.00 -4,494.004,494.00 -4,494.00

651,438.00 -631,379.0013,135,036.85 -6,063,844.23

1,840,214.47 -709,312.4712,955,736.70 -7,299,885.70

3,053,059.00 -1,707,838.006,201,613.26 -3,375,333.357,216,975.00 -4,431,789.00

79,318.00 -47,597.004,550,553.00 -2,686,292.57

12,993,694.50 -6,586,499.35500,000.00 -500,000.00959,358.00 -400,891.00

2,193,504.00 -1,377,775.0013,467,078.00 -6,712,130.0031,791,368.80 -4,347,118.82

1,062,434.00 -554,873.00836,808.00 -431,342.00

0.00 7,577.00744,176.00 -428,439.00

4,033,393.00 -3,281,525.001,701,111.00 -1,383,946.50

10,000.00 -10,000.00250,360.68 -250,360.68613,688.00 -600,485.00

15,138.00 -15,138.0040,486.00 6,489.00

276,416.96 105,607.042,036,498.00 -884,605.00

741.46 -2,046.879,173,443.00 -2,082,933.00

870,931.00 -432,866.002,885,044.87 -1,496,684.48

588,788.13 43,450.278,040,349.00 -3,081,045.15

11,101,519.50 -2,873,195.503,206,465.00 -2,014,220.00

59,406,405.50 -24,882,692.008,970,309.00 -5,321,042.00

16,906,035.00 -7,023,935.0011,182,805.00 -6,092,880.008,317,989.00 -5,052,726.00

21,031,035.00 -7,897,294.002,027,250.00 -1,155,330.00

20,117,893.24 -11,013,956.743,253,120.00 -1,430,044.00

65,801,710.00 -65,801,710.0011,430,720.00 -5,882,904.0029,382,426.00 -28,311,282.00

30,000.00 -30,000.002,428,127.50 -820,388.50

29,362,076.00 -13,623,558.0036,944,421.00 -18,197,459.00

0.00 12,890,590.004,749,125.00 -2,581,335.00

28,128,110.50 -28,128,110.508,422,470.00 -4,875,815.00

0.00 10,445,914.820.00 5,595,220.790.00 386,365.00

1,399,993,516.39 -853,597,642.880.00 0.00

48,255,207.25 -68,408,864.04-15,908,581.46 7,350,792.1132,346,625.79 -61,058,071.93

0.00 0.001,318,863.98 -530,947.33

448,530.00 -286,277.002,624,528.62 -1,520,586.666,454,321.00 -2,382,125.00

954,501.00 -285,696.002,854,779.02 -872,500.551,195,240.00 -597,485.00

1,799,165.00 -933,338.0017,649,928.62 -7,408,955.54

0.00 0.00636,821,457.62 -408,449,807.55

9,061,506.00 -3,734,435.00645,882,963.62 -412,184,242.55

0.00 0.0047,640,601.20 -26,601,657.3050,430,014.48 -24,504,508.17

95,314.00 -86,345.002,892,139.00 -1,216,141.29

101,058,068.68 -52,408,651.761,182,806.00 -739,896.00

15,165,007.99 -7,367,447.7916,347,813.99 -8,107,343.79

117,405,882.67 -60,515,995.550.00 0.00

11,140,020.00 -5,440,383.001,232,460.00 -497,863.007,559,921.01 -3,740,991.01

19,932,401.01 -9,679,237.010.00 0.00

43,561,836.00 -26,103,456.0043,561,836.00 -26,103,456.00

0.00 0.0022,767,200.06 -7,564,535.96

3,146,605.00 -1,179,314.007,869,993.35 -7,232,669.15

-8,281,529.85 4,014,227.49-489,589.00 318,192.00236,342.00 -103,325.00

9,995,472.93 -4,342,151.418,236,724.61 -3,935,190.16

43,481,219.10 -20,024,766.190.00 0.00

46,066,484.00 -21,474,106.00514,370.00 -309,636.00

46,580,854.00 -21,783,742.000.00 0.00

1,972,574.57 -1,223,117.665,392,500.00 -3,456,399.00

22,595,658.40 -1,657,670.706,048,345.47 -4,140,344.47

8,342.00 -8,342.0035,449,443.52 -16,662,009.62

60,000.00 37,500.0082,716,792.15 -32,693,186.7018,752,017.00 -6,317,606.00

3,870,753.00 -2,029,871.001,020,456.00 -24,467.00

42,624.00 -2,032.00161,978.98 -85,583.98

90,604,164.02 -22,805,305.07

58,057,294.32 -24,173,199.00605,002.85 -325,115.85

327,357,946.28 -115,566,750.050.00 0.00

874,020.00 -473,839.007,853,760.00 -1,605,245.00

314,828.00 240,997.009,042,608.00 -1,838,087.00

0.00 0.0047,361,514.50 -23,851,047.50

3,040,106.00 -1,618,643.0012,322,002.40 -4,393,460.4020,769,775.00 -9,735,644.00

9,403,947.00 -3,867,432.3692,897,344.90 -43,466,227.26

6,578,677.31 -3,585,419.358,912,784.65 -5,532,800.79

15,491,461.96 -9,118,220.142,452,187.12 -1,190,972.722,452,187.12 -1,190,972.72

11,644,261.23 -8,001,262.3711,644,261.23 -8,001,262.372,486,646.45 -1,293,616.785,666,758.35 -2,754,134.508,153,404.80 -4,047,751.28

174,094.00 -170,104.00174,094.00 -170,104.00

8,795,368.00 -3,142,308.008,795,368.00 -3,142,308.00

416,508.34 -346,789.34416,508.34 -346,789.34

6,464,786,434.51 -3,697,084,012.160.00 0.00

150,557,801.00 -81,553,809.44-13,602,332.52 7,038,764.53136,955,468.48 -74,515,044.91119,351,070.97 -76,881,985.97607,164,392.83 -310,687,147.19726,515,463.80 -387,569,133.16

4,961,850.08 -3,211,688.604,961,850.08 -3,211,688.60

669,923.00 403,596.00669,923.00 403,596.00

21,705,520.00 -10,391,715.0021,705,520.00 -10,391,715.00

890,808,225.36 -475,283,985.6725,966,230,356.48 -12,462,201,659.91

871,269,380.42 5,246,838.190.00 0.00

balance sheet format

Documents