Mohini Health & Hygiene Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

3.2 Terms/Right attached to Equity Shares

The Company has only one class of equity shares having a par value of Rs.10/- per share. Each holder of equity shares is entitled to one vote per share . The company declares and pays dividend in Indian rupees. In the event of liquidation of the company , the holders of the equity shares will be entitled to receive remaining assets of the company after distribution of all preferential amount. The distribution will be in proportion of the number of equity shares held by the shareholders.

A. Vehicle Loan of Rs. 127 Lakhs (Outstanding Balance Rs. 115.12 Lakhs) is secured by hypothecation of said vehicle finaced is repayable under 48 Monthly Installments.

B. Loan of Rs. 73.84 Lakhs (Outstanding Balance Rs. 58.90 Lakhs) is secured by second Pari-Passu charge on the Fixed & Current Assets of the company is repayable under 36 Monthly Installments.

C. Loan of Rs. 119 Lakhs (Outstanding Balance Rs. 79.33 Lakhs) is secured by second Pari-Passu charge on the Fixed & Current Assets of the company is repayable under 36 Monthly Installments.

D. Vehicle Loan of Rs. 22.06 Lakhs (Outstanding Balance Rs. 6.20 Lakhs) is secured by hypothecation of said vehicle finaced is repayable under 39 Monthly Installments.

NOTE 31 : CONTINGENT LIABILITY			(Amounts in Lakhs)
Name of Statute	Nature of Dues	Year Ended 31st March, 2025	Year Ended 31st March, 2024
The Income Tax Act, 1961	Income Tax	608.11	135.22

The Company has defined benefit gratuity plan. Every employee who has completed five or more of service gets a gratuity on post employment at 15 days salary ( Last drawn salary) for each completed year of service as per rules of the company. The aforesaid liability is provided for on the basis of an actuarial valuation made at the end of the financial period.

(i) Defined benefit plan

(a) Reconciliation of opening and closing balances of defined benefit obligation

Total Debts includes Long term and Short term debts

EBITDA = Profit before Tax Finance Cost Depriciation expense

EBIT = Profit before Tax Finance Cost

Capital Employed = Total Equity Total Debts Deferred tax liability

PY Current Ratio and Net Capital Turnover Ratio has been changed due to Recalssification. (Refer Note -49)

Notes:-

1 Current ratio : The decrease is on account of over utilisation of Working Capital Limit as compare to previous year and payment to creditors.

2 Debt-Equity Ratio : The variance is on account of procurement of loans duing the year.

3 Debt Service Coverage Ratio : The variance is on account of decrease in profit and increase in loan repayment liability due to prepayment of few Term Loans.

4 Return On Equity (ROE) : The increase is on account of decrease in Net Profit during the year as compare to previous year.

5 Inventory Turnover Ratio : The decrease is on account of decrease in Revenue from Operation and increade in closing stock of finished goods due to consideration of sales cut-off .

6 Trade Payable Turnover Ratio : The decrease is on account of increase in the level of trade payables as compare to previous year.

7 Net Profit Ratio : The decrease is on account of decrease in the profit for the year as compare to previous year.

8 Return On Capital Employed (ROCE) : The decrease is on account of decrease in the profit for the year and increase in long term bborrowings as compare to previous year.

40 The amount unpaid as at 31st March, 2025 and 31st March, 2024 is disclosed on the basis of intimation received from suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 by the Company.

41 The amount due to Small Scale Undertakings (SSIs) is furnished under the relevant head. On the basis of information available with the Company regarding small scale industry status of the suppliers is Nil.

42 The Board of Directors and the Shareholders of the Company have approved a Scheme called as "Mohini Employees Stock Purchase Scheme - 2020" ("Scheme") in their meeting held on September 29, 2020. This scheme is effective from September 29, 2020. Pursuant to the Scheme, the Company has constituted Mohini Employees Welfare Trust (''Trust'') to acquire, hold and allocate/transfer equity shares of the Company to eligible employees from time to time on the terms and conditions specified under the Scheme. However, no offer was

made to eligible employees under the Scheme till March 31,2025. The said trust had sold, Company''s equity shares aggregated to 49,500 equity shares in the secondary market at price of 63.66 per share during the year. The Total outstanding share held by the Mohini Employee Welfare Trust as at March 31,2025 are 1,84,500 Share.

43 On 24th May 2021, a major fire broke out at the manufacturing facility of the company located at Plot No.109, Sector 3, Pithampur Industrial Area, District Dhar (MP) - 454774. There was no harm to human lives or injuries. The company suffered substantial loss to Building, Plant & Machinery and Inventory on account of fire. We have submitted our claim with the Surveyor of the Insurance Company and the Company has booked insurance claim receivable amounting to Rs. 2,503.73 lakhs as at 31 March, 2024 which is still under process with the insurance company. During the F.Y 2024-25 the company has written off insurance claim amounting to Rs. 618.48 lakhs shown as Extraordinary Item on the face of Profit & Loss. Due to fire incident, operations of the Bleaching unit were disrupted during the period from 24.05.2021 to 02.08.2021. Now the routine operations have been restored and plant has achieved optimum capacity utilization.

44 The Board of director of the company, in their meeting held on 29th May,2024, recommended a final dividend of INR 0.5 per fully paid-up equity shares of Rs. 10/- each, for the year ended 31st March 2024 which is paid during the financial year 2024-25. No dividend has been proposed for the financial year ended 31st March 2025.

45 The Company has initiated the process for acquisition of Winsome Yarns Limited which is under the trial of NCLT Approval of Committee of Creditors (CoC) has been received for the acquisition but the approval of NCLT is awaited. Amount of Rs. 2020.19 Lakhs has been paid as a advance appearing as Advance for Capital Goods under Note 19 (Other Current Assets).

46 Prior period expenses of Rs 18.74 Lakhs comprise of lease amortisation pertaining to the period prior to 1st April 2024 which were accrued and accordingly, then booked during the year ended 31 March 2025.

47 The company have submitted the claim with the Insurance Company and the Company has booked insurance claim receivable amounting to Rs. 2,503.73 lakhs as at 31 March, 2024 which is still under process with the insurance company. During the F.Y 2024-25 the company has written off insurance claim and recognised loss by fire amounting to Rs. 618.48 lakhs shown as Extraordinary Item on the face of Profit & Loss.

48 As per As-17 "Segment Reporting" is not applicable as 100% Revenue comes from single segment of Manufacturing.

49 The Company has recognised notional loss of Rs. 12.53 lakhs and Rs. 39.05 lakhs on open forward contracts for the year ended 31st March 2025 and 31st March 2024 respectively.

b. Details of Benami Property held

The Company does not hold any Benami Property and no proceedings have been initiated on or are pending against the Company for holding benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

c. Title deeds of Immovable Property

Title deeds of Immovable Property held are in the name of Company.

e. Details of Revalued Property

The Company has not revalued its Property, Plant and Equipment during the year.

f. Wilful Defaulter by any Bank/ Financial Institution/ Other Lender

The company is not declared as wilful defaulter by any bank / financial institution / other lender.

g. Relationship with struck off companies

The Company has no such transaction with any Struck off Company.

h. Registration of Charges or satisfaction with Registrar of Companies(ROC)

There are no charges pending for registeration with Registrar of Companies (ROC).

i. Compliance with number of layers of companies

The company has complied with clause (87) of section 2 of the Act read with the Companies (Restriction on number of layers) Rules, 2017.

j. Compliance with approved Scheme(s) of Arrangements

The Company has not entered into any Scheme of arrangement approved by Competent Authority.

k. Utillization of Borrowed Fund and Share Premium

A. The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies).

B. The company has not received any funds from any other person(s) or entity(ies).

l. Undisclosed Income

There are no transactions which are not recorded in books of accounts i.e. there is no undisclosed income.

m. Crypto Currency or Virtual Currency

The company has not traded or invested in Crypto Currency or Virtual Currency.

The Accompanying notes are an integral part of the standalone financial statements.

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Mar 31, 2024

3.2 Terms/Right attached to Equity Shares

The Company has only one class of equity shares having a par value of ''10/- per share. Each holder of equity shares is entitled to one vote per share . The company declares and pays dividend in Indian rupees. In the event of liquidation of the company , the holders of the equity shares will be entitled to receive remaining assets of the company after distribution of all preferential amount. The distribution will be in proportion of the number of equity shares held by the shareholders.

A. Vehicle Loan of Rs. 54.00 Lakhs (Outstanding Balance Rs. 9.48 Lakhs) from Daimler Financial Services is secured by hypothecation of said Vehicle. Loan is repayable under 60 Monthly Installments.

B. Loan of Rs. 264.00 Lakhs (Outstanding Balance Rs. 36.70 Lakhs) from ICICI Bank is secured by second Pari-Passu charge on the Fixed & Current Assets of the company is repayable under 36 Monthly Installments.

C. Loan of Rs. 144.00 Lakhs (Outstanding Balance Rs. 4.50 Lakhs) from State Bank of India is secured by second Pari-Passu charge on the Fixed & Current Assets of the company is repayable under 36 Monthly Installments.

D. Loan of Rs. 73.84 Lakhs (Outstanding Balance Rs. 64.15 Lakhs) from State Bank of India is secured by second Pari-Passu charge on the Fixed & Current Assets of the company is repayable under 36 Monthly Installments.

E. Loan of Rs. 119 Lakhs (Outstanding Balance Rs. 119 Lakhs) from ICICI Bank is secured by second Pari-Passu charge on the Fixed & Current Assets of the company is repayable under 36 Monthly Installments.

F. Vehicle Loan of Rs. 22.06 Lakhs (Outstanding Balance Rs. 13.13 Lakhs) from HDFC Bank is secured by hypothecation of said vehicle finaced is repayable under 39 Monthly Installments.

G. Loan of Rs. 556 Lakhs (Outstanding Balance Rs. 556 Lakhs) from HDFC Bank is secured by second Pari-Passu charge on the Fixed & Current Assets of the company is repayable under 36 Monthly Installments.

(a) Both the loans are Secured by First charge on stocks, debtors and other currents assets and second charge on the fixed assets of the company and personal guarantee of the directors.

Note: Dues to micro and small enterprises pursuant to section 22 of the Micro, Small and Medium Enterprises Development Act (MSMED), 2006

On the basis of confirmation to the extent received from suppliers who have registered themselves under the Micro, Small and Medium Enterprises Development Act, 2006 (MSMED Act, 2006) and based on the information available with the Company, the following are the details:

NOTE 38 : Defined benefit plans- gratuity

The Company has defined benefit gratuity plan. Every employee who has completed five or more of service gets a gratuity on post employment at 15 days salary ( Last drawn salary) for each completed year of service as per rules of the company. The aforesaid liability is provided for on the basis of an acturial valuations made at the end of the financial period.

(i) Defined benefit plan

(a) Reconciliation of opening and closing balances of defined benefit obligation

Total Debts includes Long term and Short term debts

EBITDA = Profit before Tax Finance Cost Depriciation expense

EBIT = Profit before Tax Finance Cost

Capital Employed = Total Equity Total Debts Deferred tax liability

PY Current Ratio and Net Capital Turnover Ratio has been changed due to Recalssification. (Refer Note -49)

Notes:-

1 Current ratio : The increase is on account of short utilisation of Working Capital Limit as compare to previous year and payment to creditors.

2 Debt-Equity Ratio : The variance is on account of repayment of loans duing the year.

3 Debt Service Coverage Ratio : The variance is on account of decrease in loan repayment liability due to closure of few Term Loans.

4 Return On Equity (ROE) : The increase is on account of increae in Net Profit during the year as compare to previous year.

5 Trade Payable Turnover Ratio : The increase is on account of decrease in the level of trade payables as compare to previous year.

6 Net Profit Ratio : The increase is on account of decrease in the cost of Export Selling Expenses as compare to previous year.

40 The Company had not received any intimation from suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 during the year ended 31st March 2023 and hence disclosures, if any, relating to amounts unpaid as at the previous year end together with interest paid/payable as required under the said Act have not been given. However, the amount unpaid as at 31 March 2024 is disclosed on the basis of intimation received from suppliers regarding their status under the Micro, Small and Medium Enterprises Development Act, 2006 by the Company.

41 The amount due to Small Scale Undertakings (SSIs) is furnished under the relevant head. On the basis of information available with the Company regarding small scale industry status of the suppliers is Nil.

42 The Board of Directors and the Shareholders of the Company have approved a Scheme called as "Mohini Employees Stock Purchase Scheme - 2020" ("Scheme") in their meeting held on September 29, 2020. This scheme is effective from September 29, 2020. Pursuant to the Scheme, the Company has constituted Mohini Employees Welfare Trust (''Trust'') to acquire, hold and allocate/transfer equity shares of the Company to eligible employees from time to time on the terms and conditions specified under the Scheme. However, no offer was made to eligible employees under the Scheme till March 31, 2024. The said trust had sold, Company''s equity shares aggregated to 2,19,000 equity shares in the secondary market at price of 52.06 per share during the year. The Total outstanding share held by the Mohini Employee Welfare Trust as at March 31,2024 are 2,34,000 Share.

43 On 24th May 2021, a major fire broke out at the manufacturing facility of the company located at Plot No.109, Sector 3, Pithampur Industrial Area, District Dhar (MP) - 454774. There was no harm to human lives or injuries. The company suffered substantial loss to Building, Plant & Machinery and Inventory on account of fire. We have submitted our claim with the Surveyor of the Insurance Company and the Company has booked insurance claim receivable amounting to Rs. 2,503.73 lakhs as on 31 March, 2024 which is still under process with the insurance company. Due to fire incident, operations of the Bleaching unit were disrupted during the period from 24.05.2021 to 02.08.2021. Now the routine operations have been restored and plant has achieved optimum capacity utilization.

44 The Board of director of the company, in their meeting held on 29th May,2024, recommended a final dividend of INR 0.5 per fully paid-up equity shares of Rs. 10/- each, for the year ended 31st March 2024, subject to approval of shareholders at the ensuring annual general meeting of the company.

45 MAT credit ustilised of Rs 138.47 lakhs during the year ended 31 March 2023 is accounted for in the Statement of Profit and Loss Account as a part of tax expenses and accordingly current tax is reduced.

46 As per As-17 "Segment Reporting" is not applicable as 100% Revenue comes from single segment of Manufacturing.

47 The Company has recognised notional loss of Rs. 39.05 lakhs and Rs 280.68 lakhs on open forward contracts for the year ended 31st March 2024 and 31st March 2023 respectively.

48 According to management''s estimation, governement grant of Rs 221.00 Lakhs is reversed during the previous year ended 31st March 2023 due to low probablity of recievable and the same has been written off in the previous year itself by the management.

49 Summary of adjustments/regoruping in previous year figures is as follows:

Previous year figures have been re-grouped, re-worked and re-classified wherever necessary, to make them comparable with current year/period figures.

b. Details of Benami Property held

The Company does not hold any Benami Property and no proceedings have been initiated on or are pending against the Company for holding benami property under the Benami Transactions (Prohibition) Act, 1988 (45 of 1988) and Rules made thereunder.

c. Title deeds of Immovable Property

Title deeds of Immovable Property held are in the name of Company.

d. Loans or Advances

The Company has given any loans to its related parties (as defined under Companies Act, 2013,) either severally or jointly with any other person, Details are as under:

e. Details of Revalued Property

The Company has not revalued its Property, Plant and Equipment during the year.

f. Wilful Defaulter by any Bank/ Financial Institution/ Other Lender

The company is not declared as wilful defaulter by any bank / financial institution / other lender.

g. Relationship with struck off companies

The Company has no such transaction with any Struck off Company.

h. Registration of Charges or satisfaction with Registrar of Companies(ROC)

There are no charges pending for registeration with Registrar of Companies (ROC).

i. Compliance with number of layers of companies

The company has complied with clause (87) of section 2 of the Act read with the Companies (Restriction on number of layers) Rules, 2017.

j. Compliance with approved Scheme(s) of Arrangements

The Company has not entered into any Scheme of arrangement approved by Competent Authority.

k. Utillization of Borrowed Fund and Share Premium

A. The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies).

B. The company has not received any funds from any other person(s) or entity(ies).

l. Undisclosed Income

There are no transactions which are not recorded in books of accounts i.e. there is no undisclosed income.

m. Crypto Currency or Virtual Currency

The company has not traded or invested in Crypto Currency or Virtual Currency.

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Mar 31, 2023

2.8 Provision and Contingent Liabilities (As per AS-29)

A provision is recognized when there is a present obligation as a result of a past event. It is probable that an outflow of resources will be required to settle the obligation and in respect of which a reliable estimate can be made. A provision is not discounted to its present value and is determined based on the best estimate required to settle the obligation at the end date. These provisions are reviewed at each year end date and adjusted to reflect the best current estimate.

Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed only by the occurrence or non occurrence of one or more uncertain future events not wholly within the control of the company or a present obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle or a reliable estimate of the amount cannot be made.

2.9 Inventories (As per AS-2)

(I) Raw Material, Stores & Spares, Packing Material etc are valued at cost including the cost incurred in bringing the inventories to their present location and condition.

(ii) Finish goods are valued at cost or net realizable value whichever is lower. Cost includes cost of conversion and other costs incurred in bringing the inventory to their present location and condition.

(ii) Scraps are valued Net estimated realizable value.

2.10 Cash and Cash Equivalents

Cash and cash equivalents include cash in hand and Bank Balance.

2.11 Borrowing Cost (As per AS-16)

Borrowing cost include interest, amortization of ancillary cost incurred, exchange differences. Costs in connection with the borrowing of funds to the extent not directly related to the acquisition of qualifying assets are charged to the Statement of Profit and Loss over the tenure of loan.

Borrowing cost that is directly attributable to the acquisitions and construction of qualifying assets are capitalized as part of those assets up to the date of capitalization of such assets.

2.12 Revenue Recognition (As per AS-9)

Sale of goods is recognized, net of returns, trade discounts and GST, on transfer of significant risks and rewards of ownership to the buyer, which generally coincides with the delivery of goods to customers. Revenue from services is recognized when the services are completed. Other income is accounted on received and accrual basis.

2.13 Foreign Currency Transactions (As per AS-11)

Foreign currency transactions are recorded at the rate of exchange prevailing on the date of transaction. All

exchange differences are dealt within statement of profit and loss account. Current assets and current liabilities in foreign currency outstanding at the end of the year are translated at the rate of exchange prevailing at the close of the year.

2.14 Taxes on Income (As per AS-22)

Current tax is determined as the amount of tax payable in respect of taxable income for the period. Deferred tax is recognized, subject to the consideration of prudence in respect of deferred tax assets, on timing differences being the difference between taxable incomes and accounting income that originate in one period and are capable of reversal in one or more subsequent periods. Deferred tax assets and deferred tax liabilities are measured using the tax rates and tax law that have been enacted or substantively enacted by the Balance Sheet date. Current tax assets and current tax liabilities are offset when there is a legally enforceable right to set off the recognized amounts and there is an Intention to settle the assets and the liability on a net basis. Deferred tax assets and deferred tax liabilities are offset when there is a legally enforceable right to set off assets against liabilities representing current tax and where the deferred tax assets and deferred tax liabilities relate to taxes on income levied by the same governing taxation laws.

2.15 Earnings per Share (As per AS-20)

Basic Earnings per share is calculated by dividing the net profit for the period attributable to equity shareholders by the weighted average number of equity shares outstanding during the period.

2.16 Segment Reporting (As per AS-17)

As evidenced by internal Management Information System (MIS], there are no reportable segments in the company. Therefore, the disclosure requirements of "Accounting Standard 17 (AS- 17] - Segment Reporting are not furnished.

2.17 Cash Flows Statement (As per AS-3)

Cash Flows are reported using indirect method, whereby Profit (loss) before extraordinary items and tax is adjusted for the effect of transactions of non cash nature and any deferrals or accruals of the past or future cash receipts or payments. The Cash Flow from operating, investing and financial activities of the Company is segregated based on the available information.

2.18 Impairment of Assets (As per AS-28)

The carrying amounts of assets are reviewed at each Balance Sheet date if there is any indication of

impairment based on internal/external factors. An asset is impaired when the carrying amount of the asset exceeds the recoverable amount. An impairment loss is charged to the Statement of Profit and Loss in the year in which an asset is identified as impaired. An impairment loss recognized in prior accounting periods is reversed if there has been change in the estimate of the recoverable amount.

2.19 Share Issue Expenses

Share issue expenses are written off 1/5 during the period of 5 years.

e. Details of Revalued Property

The Company has not revalued its Property, Plant and Equipment during the year.

f. Wilful Defaulter by any Bank/ Financial Institution/ Other Lender

The company is not declared as wilful defaulter by any bank / financial institution / other lender.

g. Relationship with struck off companies

The Company has no such transaction with any Struck off Company.

h. Registration of Charges or satisfaction with Registrar of Companies(ROC)

There are no charges pending for registeration with Registrar of Companies (ROC).

i. Compliance with number of layers of companies

The company has complied with clause (87) of section 2 of the Act read with the Companies (Restriction on number of layers) Rules, 2017.

j. Compliance with approved Scheme(s) of Arrangements

The Company has not entered into any Scheme of arrangement approved by Competent Authority.

k. Utillization of Borrowed Fund and Share Premium

A. The company has not advanced or loaned or invested funds (either borrowed funds or share premium or any other sources or kind of funds) to any other person(s) or entity(ies).

B. The company has not received any funds from any other person(s) or entity(ies).

l. Undisclosed Income

There are no transactions which are not recorded in books of accounts i.e. there is no undisclosed income.

m. Crypto Currency or Virtual Currency

The company has not traded or invested in Crypto Currency or Virtual Currency.

The Accompanying notes are an integral part of the standalone financial statements.

For Mahesh C Solanki & Co. For Mohini Health & Hygiene Ltd.

Chartered Accountants Sd/- Sd/-

Firm Reg. No. 006228C Sarvapriya Bansal Avnish Bansal

Sd/- Director Managing Director

CA. Rajat Jain DIN : 02540139 DIN : 02666814

Partner Place: Indore Place: Indore

M.No. 413515 Date: 29 May 2023 Date: 29 May 2023

Place: Indore

Date: 29 May 2023 Sd/- Sd/-

Arnika Jain Yogesh Vijayvargiya

Company Secretary CFO

Place: Indore Place: Indore

Date: 29 May 2023 Date: 29 May 2023

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Mar 31, 2018

NOTES FORMING INTEGRAL PART OF FINANCIAL STATEMENTS

For the Year Ended on 31st March 2018 MOHINI HEALTH & HYGIENE LIMITED CIN : L17300MP2009PLC022058

PARTICULARS	AMOUNT (Rs.) 2017-18	AMOUNT (Rs.) 2016-17
NOTE 1 : SHARE CAPITAL
Authorised Share Capital: 2,00,00,000 (1,00,00,000) Equity Shares of Rs.10/- each Issued, Subscribed & Paid up:	200,000,000.00	100,000,000.00
1,82,35,900 Equity Shares of Rs.10/- each	182,359,000.00	29,629,750.00
TOTAL	182,359,000.00	29,629,750.00

1.1 The Reconciliation of the number of shares and amount outstanding is set out below

	As at March 31, 2018		As at March 31, 2017
	No. of Share	Amount	No. of Share	Amount .
Equity Share at Begning of the year	2,962,975	29,629,750.00	2,962,975	29,629,750.00
Add: Share issued during the year	15,272,925	152,729,250.00	-	-
Equity Share at end of the year	18,235,900	182,359,000.00	2,962,975	29,629,750.00

1.2 Terms/Right attached to Equity Shares

The Company has only one class of equity shares having a par value of Rs. 10/- per share. Each holder of equity shares is entitled to one vote per share . The company declares and pays dividend in Indian rupees. In the event of liquidation of the company , the holders of the equity shares will be entitled to receive remaining assets of the company after distribution of all preferential amount. The distribution will be in proportion of the number of equity shares held by the shareholders.

1.3 The details of shareholders holding more than 5% shares:-

Name of the Shareholder	As at March 31, 2018		As at March 31, 2017
	No. of shares % held	% of holding	No. of shares % held	% of holding
Shri Avnish Bansal	10,115,736	55.47	2,221,100	74.96
Shri Mukul Mahavir Prasad Agrawal	1,260,000	6.91	0	0.00
Shri Sarvapriya Bansal	1,112,500	6.10	278,125	9.39
Total	12,488,236	68.48	2,499,225	84.35

NOTE 2 : RESERVES & SURPLUS:

Profit & Loss Account
Balance as at the begning of the year	109,704,899.00	53,893,174.00
Add : MAT Credit Entitlement	22,886,693.00	0.00
Add: Profit for the year	51,289,972.00	55,811,725.00
Balance as at the end of the year	183,881,564.00	109,704,899.00
TOTAL	183,881,564.00	109,704,899.00

For the Year Ended on March 31, 2018

MOHINI HEALTH & HYGIENE LIMITED

CIN : L17300MP2009PLC022058

Particulars	Amount (Rs.) 2017-18	Amount (Rs.) 2017-18	Amount (Rs.) 2017-18	Amount (Rs.) 2016-17
NOTE 3 : LONG TERM BORROWINGS
Secured	More than 1 Year	Less than 1 Year	Total	Total
i) M.P Financial Corporation	123,000,000.00	15,775,213.00	138,775,213.00	177,601,924.00
ii) State Bank of India	82,000,000.00	11,997,282.00	93,997,282.00	100,782,731.00
iii) Edelweiss Retail Finance Ltd	15,606,940.00	4,427,977.00	20,034,917.00	23,849,659.00
iv) Hero Fincorp Ltd	24,017,917.00.	3,532,073.00	27,549,990.00	19,520,628.00
v) Car Loan from ICICI Bank	771,546.00	970,646.00	1,742,192.00	2,618,597.00
vi) Commercial Equipment Loan	0.00	83,324.00	83,324.00	552,396.00
Sub Total	245,396,403.00	36,786,515.00	282,182,918.00	324,925,935.00
Unsecured
i) From Directors	3,066,000.00	0.00	3,066,000.00	31,480,000.00
ii) From Shareholders	0.00	0.00	: 0.00	0.00
iii) Inter-corporate loan	22,984,693.00	16,160,634.00	39,145,327.00	30,073,606.00
Sub Total	26,050,693.00	16,160,634.00	42,211,327.00	61,553,606.00
TOTAL	271,447,096.00	52,947,149.00	324,394,245.00	386,479,541.00

TERMS OF REPAYMENT OF SECURED LOANS

Name of Bank/ Institution	Security	Purpose	Sanc. Amount (in Lacs)	Sanction Date	Nature of Loan	Rate of Interest	Rebate (if any)	EMI Year	Nos of Installments	Amount of Each Principal (in Lakhs)	Total Amount	Moratorium Period
Madhya Pradesh Financial Corporation	First Charge on Entire Fixed Assets of Company at Plot No 109, Sector No 3, Indsutrial Area, Pithmapur, Dist Dhar	Setting of New Project to Manufacture Surgical, . Bleached and Absorbent Cotton	1600.00	25-09-13	Term Loan	15.25%	2.25%	2015-16	2	10	20.00	One and Half year
								2015-16	2	20	40.00
								2016-17	2	30	60.00
								2016-17	2	40	80.00
								2017-18	2	40	80.00
								2017-18	2	50	100.00
								2018-19	2	50	100.00
								2018-19	2	60	120.00
								2019-20	3	60	180.00
								2019-20	1	70	70.00
								2020-21	4	70	280.00
								2021-22	1	70	70.00
								2021-22	3	80	240.00
								2022-23	2	80	160.00
								TOTAL			1600.00
Madhya Pradesh Financial Corporation	First Charge on Entire Fixed Assets of Company at Plot No 109, Sector No 3, Indsutrial Area, Pithmapur, Dist Dhar	Expansion of Project to Manufacture Surgical, Bleached and. Absorbent Cotton	400.00	22-10-14	Term Loan	15.25%	2%	2015-16	2	10.00	20.00	One year
								2016-17	2	10.00	20.00
								2016-17	2	12.50	25.00
								2017-18	4	12.50	50.00
								2018-19	2	12.50	25.00
								2018-19	2	15.00	30.00
								2019-20	4	15.00	60.00
								2020-21	2	15.00	30.00
								2020-21	2	17.50	35.00
								2021-22	4	17.50	70.00
								2022-23	2	17.50	35.00
								TOTAL			400.00
State Bank of India	1 . First Charge on Entire Plant & Machinery Financed by State Bank of India at Plot No 109, Sector No 3, Indsutrial Area, Pithmapur, Dist Dhar	Expansion of Project to Manufacture Surgical, Bleached and Absorbent Cotton .	1000.00	05-07-16	Term Loan	13.25%	0%	2016-17	5	1	5.00	4 Months
								2017-18	5	4	20.00
								2017-18	7	5	35.00
								2018-19	12	10	120.00
								2019-20	12	10	120.00
								2020-21	12	15	180.00
								2021-22	12	15	180.00
								2022-23	4	15	60.00
								2022-23	8	20	160.00
								2023-24	6	20	120.00
								TOTAL			1000.00

TERMS OF REPAYMENT OF SECURED LOANS

Name of Security Purpose Sanc. Sanction Nature Rate of Nos of Amount of Total Moratorium Bank / Amount Date of Loan Interest Installments Each Amount Period Institution (in Lacs) Installment
Hero Fincorp Ltd	Plant & Machinery Financed by Hero Fincorp Ltd	Expansion of Project to Manufacture Surgical, Bleached & Absorbent Cotton	200.00	06-10-16	Equipment	13.00%	60	455062	200.00	3 Months
Hero Fincorp Ltd	Plant & Machinery Financed by Hero Fincorp Ltd	Expansion of Project to Manufacture Surgical, Bleached & Absorbent Cotton	117.00	28-08-17	Equipment	13.00%	60	266211''	117..00.	2 Months
Edelweiss Retails Finance Ltd	Plant & Machinery Financed by Edelweiss Retails Finance Ltd	Expansion of Project to Manufacture Surgical, Bleached & Absorbent Cotton	250.00	05-11-16	Equipment	15.00%	60	594749	250.00	1 Months
ICICI Bank Ltd	Mercedes Car		43.06.	15-01-15	Vehiele	10.25%	60	92046	,43.06
HDFC Bank Ltd	Voltas Make Electric Forklift	Logistics of Goods	12.89	01-06-15	CV Loan	11.00%	36	42240	12.89
		TOTAL							622.95

PARTICULARS	AMOUNT (Rs) 2017-18	AMOUNT (Rs) 2016-17
NOTE 4 : DEFERRED TAX LIABILITY (NET)
Deferred Tax Liability (Depreciation difference on Fixed Assets)	30,052,820.00	20,601,973.00
TOTAL	30,052,820.00	20,601,973.00
NOTE 5 : SHORT TERM
BORROWINGS
Secured
a) Working Capital Loan
i) Axis Bank - Cash Credit Limit	130,232,947.00	141,946,463.00
ii) IDBI Bank - Cash Credit Limit	100,014,523.00 .
iii) Yes Bank Ltd - Cash Credit Limit	100,395,131.00	0.00
(Both the loans are Secured by First charge on stocks, debtors and other currents assets and second charge on the fixed assets of the company and personal guarantee of the directors)
b) Loan from M.R Financial Corporation
i) Sanctioned Rs 150.00 Lakhs	0.00	67,257.00
ii) Sanctioned Rs 200.00 Lakhs	0.00	20,236,307.00
(Short Term Loan)
TOTAL	230,628,078.00	262,264,550.00
NOTE 6: TRADE PAYABLES
Due to Micro, Small and Medium
Enterprises	-	-
Due to others	47,227,576.00	41,778,486.00
TOTAL	47,227,576.00	41,778,486.00
NOTE 7: OTHER CURRENT LIABILITIES
Current Liabilities (Refer Note-3)	52,947,149.00	0.00
Sundry Creditors - Capital	31,135,771.00	. . 38,956,887.00
Creditors - Others	73,369,889.00	46,329,230.00
Duties and Taxes	1,331,483.00	2,500.00
Sundry Debtors having Credit Balances	709,747.00	8,040,054.00
Deposit against Rent	560,000.00	560,000.00 ''
TOTAL	160,054,039.00	93,888,671.00

NOTE 8: SHORT-TERM PROVISIONS
Provisions	12,541,791.00	20,768,121.00
TOTAL	12,541,791.00	20,768,121.00
NOTE 10: NON- CURRENT INVESTMENTS
Investment in Unquoted Shares of Vedant Kotton Pvt Ltd	1,115,500.00	0.00
(97000 Equity Shares having face value of Rs. 10 per share purchased at Rs. 115/- each)
TOTAL	1,115,500.00	0.00
NOTE 11 : OTHER NON CURRENT ASSETS
Deposits	30,219,884.00	15,866,066.00
TOTAL	30,219,884.00	15,866,066.00
NOTE 12 : INVENTORIES (As valued and certified by the management)
Trading Inventories	0.00	20,982,000.00
Manufacturing Finished Goods	61,841,512.00	58,994,363.00
Raw Material	53,983,033.00''	24,805,285.00
Stores & Spares (Incl. Packing Material)	19,509,262.00	13,608,474.00
TOTAL	135,333,807.00	118,390,122.00
NOTE 13 : TRADE RECEIVABLES (Unsecured & considered good)
Others	243,208,108.00	55,157,095.00
Over six months	115,017,530.00	185,379,176.00
TOTAL	358,225,638.00	240,536,271.00
NOTE 14 : CASH & CASH EQUIVALENTS
Cash In Hand	1,118,611.00	18,423.00
Balances with scheduled banks
Axis Bank CA A/c- Indore	22,607,297.00	2,540,103.00
Axis Bank CA A/c - Gondal	19,544.00	32,034.00
IDBI Bank Ltd	0.00	10,000.00
Yes Bank Ltd .	29,483.00	37,743.00 ''
State Bank of India	30,313.00	150,596.00
The Mehsana Co-Operative Bank Ltd	0.00	25,000.00
TOTAL	23,805,248.00	2,813,899.00
NOTE 15 : OTHER CURRENT ASSETS
TDS recoverable from NBFC	1,084,879.00	379,657.00
Prepaid Insurance	404,391.00	159,577.00
Prepaid Expenses	45,194.00	103,962.00
Prepaid Pollution Control Board Fees	60,000.00	120,000.00
VAT Tax Receivable - Gujarat	152,844.00	138,693.00

Loans to Employees	1,005,099.00	890,541.00
Interest Receivable	143,436.00	288,233.00
Income Tax - Appeal	2,530,000.00	0.00
Initial Public Offer Expenses	27,586,950.00	0.00
MP Trifac Subsidy Receivable	7,253,777.00	1,506,000.00
Office of Textile Commissioner Subsidy	55,913,683.00	41,840,100.00
MAT Credit Entitlement	26,086,693.00	0.00
Creditors having debit balance	25,701,145.00	17,714,477.00
TOTAL	147,968,091.00	63,141,240.00
NOTE 16 : REVENUE FROM OPERATIONS
- Operating Revenue		.
Domestic Sales	435,864,511.00	921,385,887.00
Export Sales	975,106,389.00	408,493,371.00
	1,410,970,900.00	1,329,879,258.00
- Other Operating Revenue
Job Work	4,860,902.00	2,661,824.00
Duty Drawback	15,866,029.00	11,035,695.00
Foreign Currency Gain	26,721,813.00	11,999,217.00
MEIS Receivable	17,930,792.00	8,573,875.00
Export Commission	0.00	6,660,281.00
	65,379,536.00 .	40,930,892.00
TOTAL	1,476,350,436.00	1,370,810,150.00
NOTE 17 : OTHER INCOME Other Operating income
Discount Received	999,075.00	3,075,072.00
Interest on Subvention	0.00	8,451.00
Interest on FDRs	1,453,535.00	639,084.00
Interest on MPEB Deposit	218,515.00	172,233.00
Misc Receipts	0.00	500,000.00
Profit on Sale of Plant & Machinery	964,690.00	66,238.00
Other Interest	0.00	177,699.00
Other Income	0.00	15,000.00
Rent Income	1,839,863.00	1,769,250.00
Scrap	0.00	62,50.0.00
TUFs Reimbursement	9,750,000.00	24,794,100.00
TOTAL	15,225,678.00	31,279,627.00
NOTE 18 : COST OF MATERIALS CONSUMED
Raw Material Consumed
Opening Stock	38,413,759.00	18,770,910.00
Add: Raw Material Purchased	1,105,907,588.00	976,595,085.00
,	1,144,321,347.00	995,365,995.00
Less : Closing Stock	73,492,295.00	38,413,759.00
TOTAL	1,070,829,052.00	956,952,236.00

NOTE 19: PURCHASE OF STOCK-IN-TRADE
Purchase	34,077,909.00	139,806,000.00
TOTAL	34,077,909.00	139,806,000.00
NOTE 20 : CHANGES IN INVENTORIES OF FINISHED GOODS, STOCK-IN-PROCESS AND STOCK-IN-TRADE Inventories (at end of the Year)
Trading Inventory	0.00	20,982,000.00
Manufacturing Finished Goods / Stock-in-Trade	61841,512.00	58,994,364.00
Inventories (at beginning of the Year) Trading Inventory	20,982,000.00	70,177,580.00
Manufacturing Finished Goods / Stock-in-Trade	58,994,364.00	74,974,348.00
TOTAL	(18,134,852.00)	(65,175,564.00)
NOTE 21 : DIRECT MANUFACTURING EXPENSES
Electricity Charges	36,745,334.00	23,262,111.00
Plant Expenses	16,859,646.00	8,119,919.00
Wages	1,943,989.00	5,367,316.00
Water Charges	4,160,973.00	2,156,092.00
TOTAL	59,709,942.00	38,905,438.00
NOTE 22 : EMPLOYEE BENEFIT EXPENSE
Salaries and Wages	37,297,784.00	23,959,009.00
ESIC EXP	1,058,902.00	978,587.00
RF. Exp	1,013,518.00	808,064.00
House Rent Allowance	79,800.00	63,590.00
Staff Welfare Expenses	649,086.00	849,407.00
Director Remuneration	4,800,000.00	2,400,000.00
Bonus	1,445,130.00	1,322,845.00
TOTAL	46,344,220.00	30,381,502.00
NOTE 23 :FINANCE COST
Bank Charges	823,781.00	691,047.00
Interest on LCBD	799,714.00	125,947.00
Interest on Term Loan	40,979,618.00	19,947,860.00
Interest on Unsecured Loan	5,460,640.00	3,907,567.00
Interest on Vehicle Loans	265,954.00	400,675.00
Interest on Working Capital Loan '' • .	26,569,852.00	25,422,046.00
Loan Processing Fees	2,776,246.00	1,002,690.00
Less : Interest Reimbursement Subsidy	(11,366,368.00)	(23,416,640.00)
TOTAL	66,309,437.00	28,081,192.00
NOTE 24 :DEPRECIATION AND AMORTISATION EXPENSE
Depreciation and amortization expense	39,889,610.00	26,819,271.00
Initial Public Offer Expenses Amortised	6,836,737.00	0.00
TOTAL	46,726,347.00	26,819,271.00

NOTE 25 : OTHER EXPENSES
Auditors Remuneration - Audit fee	100,000.00	75,000.00
- Income Tax consultancy fee	10,000.00	10,000.00
Business Promotion Expenses	2,212,447.00	604,464.00
Corporate Social Responsibility	407,917.00	41,500.00
Export Credit Guarantee Corporation	116,107.00	316,403.00
Freight & Transportation	1,976,948.00	1,576,192.00
Housekeeping Expenses	80,545.00	128,109.00
Insurance Expenses	844,490.00	830,435.00
Internal Audit Fees	480,000.00	775,207.00
Job Charges Paid • •	0:00	0.00
IPO Expenses Amortized	0.00	0.00
Keyman Insurance	1,205,000.00	1,205,000.00
Lease Rent	234,111.00	177,629.00
Legal & Professional Charges	2,981,451.00	1,662,479.00
Local conveyence expenses	89,385.00	586,690.00
Loss on Sale of Fixed Assets	131,748.00	0.00
Maintenance Charges	197,608.00	0.00
Office Expenses	916,761.00	744,062.00
Postage & Courier Expenses	431,582.00	337,113.00
Printing & Stationery Expenses	36,570.00	15,140.00
Professional Tax	2,500.00	2,500.00
Rent	1,464,747.00	1,207,792.00
Repair & Maintenance- Charges (Computer)	160,332.00	81,850.00
Repair & Maintenance Charges (Vehicle)	288,291.00	228,182.00
Repair & Maintenance Charges (Building)	481,117.00	0.00
Sample Testing Charges	29,983.00	292,400.00
Taxation - Entry. Tax	3,696.00	0.00
-GST	19,020.00	0.00
- Interest on Taxes	1,695.00	723,783.00
- Income Tax	2,605,906.00	0.00
- Property Tax	392,250.00	69,878.00
- Sales Tax	691,166.00	406,809.00
- Service Tax	8,220.00	189,437.00
Telephone Expenses Traveling Expenses (Domestic)	339,826.00	363,909.00
- Directors	1,238,656.00	946,906.00
- Others	940,694.00	744,051.00
Traveling Expenses (Foreign)	7,856.00	103,400.00
Vehicle Running Expenses	549,147.00	346,496.00
TOTAL	21,677,772.00	14,792,816.00
Export Selling Expenses Commission on Sales Freight & Transportation on Exports	5,441,967.00	1,723,585.00
	49,283,797.00	22,627,275.00
TOTAL	54,725,764.00	24,350,860.00