Swiss Military Consumer Goods Ltd. के अकाउंट के लिये नोट

Mar 31, 2025

p) Provisions, contingent liabilities and contingent
assets

Provisions are recognised when the Company has a present
obligation (legal or constructive) as a result of a past event,
it is probable that an outflow of economic benefits will be
required to settle the obligation, and a reliable estimate
can be made of the amount of the obligation.

The amount recognized as a provision is the best estimate
of the consideration required to settle the present
obligation at the end of the reporting period, taking
into account the risks and uncertainties surrounding
the obligation.

These estimates are reviewed at each reporting date
and adjusted to reflect the current best estimates. If the
effect of the time value of money is material, provisions
are discounted. The discount rate used to determine the
present value is a pre-tax rate that reflects current market
assessments of the time value of money and the risks
specific to the liability. The increase in the provision due to
the passage of time is recognised as interest expense.

Contingent liabilities exist 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
or the amount cannot be reliably estimated. Contingent
liabilities are appropriately disclosed unless the possibility
of an outflow of resources embodying economic
benefits is remote.

A contingent asset is a possible asset 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. Contingent assets are not recognised till
the realisation of the income is virtually certain. However,
the same are disclosed in the financial statements where
inflows of economic benefits are possible.

q) Cash and cash equivalents

Cash and cash equivalents for the purpose of presentation
in the statement of cash flows comprises of cash at bank
and in hand, bank overdraft and short term highly liquid
investments/bank deposits with an original maturity of
three months or less that are readily convertible to known
amounts of cash and are subject to an insignificant risk of
changes in value.

r) Events after the reporting period

Adjusting events are events that provide further evidence
of conditions that existed at the end of the reporting
period. The financial statements are adjusted for such
events before authorisation for issue.

Non-adjusting events are events that are indicative of
conditions that arose after the end of the reporting
period. Non-adjusting events after the reporting date are
not accounted but disclosed.

s) Earnings Per Share

(i) Basic earnings per share

Basic earnings per share is calculated by dividing:

• The profit attributable to owners of the company

• By the weighted average number of equity
shares outstanding during the financial
year, adjusted for bonus elements in equity
shares issued during the year and excluding
treasury shares.

(ii) Diluted earnings per share

Diluted earnings per share adjusts the figures used in
the determination of basic earnings per share to take
into account:

• The after income tax effect of interest and
other financing costs associated with dilutive
potential equity shares, and

• The weighted average number of additional
equity shares that would have been
outstanding assuming the conversion of all
dilutive potential equity shares.

The dilutive potential equity shares are adjusted for
the proceeds receivable had the equity shares been
actually issued at fair value (i.e. the average market
value of the outstanding equity shares). Dilutive

C. Market Risk

Market risk is the risk that changes in market prices
such as commodity prices risk, foreign exchange rates
and interest rates which will affect the Company''s
financial position. Market risk is attributable to all
market risk sensitive financial instruments including
foreign currency receivables and payables.

Capital Management

The Company''s objective for capital management is
to maximize shareholder wealth, safeguard business
continuity and support the growth of the Company.
The Company determines the capital management

potential equity shares are deemed converted as at
the beginning of the period, unless issued at a later
date. Dilutive potential equity shares are determined
independently for each period presented.

The number of equity shares and potentially dilutive
equity shares are adjusted retrospectively for all periods
presented for any share splits and bonus shares issues
including for changes effected prior to the approval of the
financial statements by the Board of Directors

t) Offsetting instruments

Financial assets and liabilities are offset and the net
amount reported in the Balance Sheet when there is a
legally enforceable right to offset the recognised amounts
and there is an intention to settle on a net basis or realise
the asset and settle the liability simultaneously. The legally
enforceable right must not be contingent on future events
and must be enforceable in the normal course of business
and in the event of default, insolvency or bankruptcy of
the Company or the counterparty.

u) Segment Reporting

The Company is primarily engaged in trading activities.
Since this segment meets the aggregation criteria as per
the requirements of Ind AS 108 on ''Operating segments'',
the management considers this as a single reportable
segment. Accordingly, disclosure of segment information
has not been furnished.

v) Financial Risk Management
Risk management framework

The Company''s Board of Director has overall responsibility
for the establishment and oversight of the Company''s risk
management framework. The Board has established the
Risk Management Policy.

The Company''s risk management policies are established
to identify and analyse the risks faced by the Company,
to set appropriate risk limits and controls and to monitor
risks and adherence to limits. Risk management policies
and systems are reviewed regularly to reflect changes
in market conditions and the Company''s activities.
The Company, through its training and management
standards and procedures, aims to maintain a disciplined
and constructive control environment in which all
employees understand their roles and obligations.

The Audit Committee oversees how management monitors
compliance with the company''s risk management policies

and procedures, and reviews the adequacy of the risk
management framework in relation to the risks faced
by the Company. The Audit Committee is assisted in its
oversight role by Internal Audit function, which regularly
reviews risk management controls and procedures, the
results of which are reported to the Audit Committee.

The Company has exposure to Credit, Liquidity and Market
risks arising from financial instruments:

A. Credit Risk

Credit risk is the risk of financial loss to the Company if
a customer or counterparty to a financial instrument
fails to meet its contractual obligations, and
arises principally from the Company''s receivables
from customers.

Trade and other receivables: -

The Company''s exposure to credit risk is influenced
mainly by the individual characteristics of each
customer. However, management also considers
the factors that may influence the credit risk of its
customer base, including the default risk of the
country in which customers operate.

The Risk Management Committee has established
a credit policy under which each new customer is
analysed individually for Creditworthiness before
the Company''s standard payment and delivery
terms and conditions are offered. Credit limits
are established for each customer and reviewed
periodically.

At the end of the reporting period, there are no
significant concentrations of credit risk. The carrying
amount reflected above represents the maximum
exposure to credit risk.

B. Liquidity Risk

Liquidity risk is the risk that the Company will
encounter difficulty in meeting the obligations
associated with its financial liabilities that are settled
by delivering cash or another financial asset. The
Company''s approach to managing liquidity is to
ensure, as far as possible, that it will have sufficient
liquidity to meet its liabilities when they are due,
under both normal and stressed conditions, without
incurring unacceptable losses or risking damage to
the Company''s reputation.

requirement based on annual operating plans and long
term and other strategic investment plans. The funding
requirements are met through a mix of equity, borrowings
and operating cash flows.

Interest rate risk Management

Interest rate risk is the risk that the fair value or future cash
flows of a financial instrument will fluctuate because of
changes in market interest rates. The company is exposed
to interest rate risk because company borrows funds at
both fixed and floating interest rates. The risk is managed
by the company by maintaining an appropriate mix
between fixed and variable rate borrowings.

For and on behalf of For and On behalf of the Board of Directors

B. K. Sood & Co.

Chartered Accountants Sd/- Sd/-

Firm Registration No. 000948N Ashok Kumar Sawhney Anuj Sawhney

Director Director

Sd/- DIN : 00303519 DIN : 00471724

CA B.K. Sood

Partner Sd/- Sd/-

M. No. 080855 Vijay Kalra Vikas Jain

Chief Financial Officer Company Secretary

Place : New Delhi
Date : May 21,2025

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Mar 31, 2024

a) RIGHTS, PREFERENCE AND RESTRICTIONS

The company has only one class of shares referred to as equity shares having a face value of C2/- each. Holder of equity shares is entitled to one vote per share.

b) ISSUE OF SHARES ON RIGHTS BASIS

The Board of Directors at their meeting held on September 07, 2022 allotted 9,82,96,996 equity shares of face value of C2/- each at a price of C4.50/- per share (including premium of C2.50/- per equity share), on rights basis in the ratio of 1 equity share for every 1 existing fully-paid equity share, held by the eligible equity shareholders as on the record date i.e. July 23, 2022.

Note No. 24 : CONTINGENT LIABILITIES
Particulars	Total
	As at 31st March, 2024	As at 31st March, 2023
Brief particulars of litigation: The matter is under appeal filed by Company with Hon''ble High Court of Delhi against the order passed by Saket Court, Ms. Jyoti Kler, ADJ-07 in favor of Mr. Satish Somani on account of recovery of maintenance charges paid by Mr. Somani to the mall authorities against the shop let out to the company. Parties Involved: Swiss Military Consumer Goods Limited Vs. Mr. Satish Somani. Court under which pending: Hon''ble High Court of Delhi	10.79	10.79
Brief particulars of litigation: The matter is under appeal filed by Company with Commissioner of Income Tax of Delhi against the order dated 7.12.2021 u/s 270A of the Act framed by learned Additional/Joint/Deputy/Assistant Commissioner of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, New Delhi for A.Y. 2017-18. Parties Involved: Swiss Military Consumer Goods Limited Vs. Income Tax Court under which pending: Commissioner of Income Tax of Delhi	13.53	13.53
Total	24.32	24.32

Note No. 25

(i) he Company has invested an amount of C4,18,99,280/- (Rupees Four Crore Eighteen Lakh Ninety Nine Thousand Two Hundred Eighty only) in the wholly owned subsidiary company i.e. AAA Shenyang Container Seal Pvt Ltd. The subsidiary company is engaged in the business of RFID e-seals, other security seals and parts, electronic information technology development, electronic product sales etc.

(ii) The Company has invested an amount of C1,00,000/- (Rupees One Lakh only) in the wholly owned subsidiary company i.e.SM Travel Gear Pvt Ltd. The subsidiary company is engaged in the manufacturing of travel lagguages and bags.

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Mar 31, 2015

1. RIGHTS, PREFERENCE AND RESTRICTIONS

The company has only one class of shares referred to as equity shares having a par value of Rs.10/- each. Holder of equity shares is entitled to one vote per share.

2. CONTINGENT LIABILITIES

a) Claims against the Company not acknowledged For the Previous as debts in respect of:- In Lacs in Lacs Year Year

Sales Tax 12.55 12.55

Income Tax 14.34 14.34

Others 23.08 23.08

b) The Company has provided following Equity Shares as margin against Derivative Products.

Description No. of Shares

Jaiprakash Power Ventures Limited 180,000

Jaiprakash Associates Limited 28,000

Jindal Poly Films Limited 9 200

Sterlite Technologies Limited 8,600

India Glycols Limited 3 127

3. RELATED PARTY TRANSACTIONS

As per the Accounting Standard -18 "Related Party Disclosures", issued by the Institute of Chartered Accountants of lndia. The related parties ofthe Company as on 31.03.2015 are as follows:

a) Associates

Network Capital Partners

b) Key Management Personnel

Mr. Ashok Kumar : C.F.O

Mr. Vikas Jain : DGM - Corporate Affairs & Company Secretary

4. Fixed Deposit with Bank Amount of Rs. 1,253/- is Pledged for Bank Guarantee for Sale Tax Authority.

5. As on 01/04/2014 the Company was holding 12,15,505 Equity shares and 5,50,000 Preference Shares of Kaizen Lifestyle Products Private Limited having a book value of Rs. 21,46,24,915 and Rs. 5,50,00,000 respectively.

Pursuant to Scheme of arrangement duly approved by the Hon'ble High Court of Delhi vide order dated 30th September 2014, Kaizen Lifestyle Products Private Limited, Uninet Infra Technologies Private Limited, Uninet Strategic Management Ltd have been amalgamated with Victor Financial Consultants Private Limited.

Consequently the company has been allotted 1 Equity Shares of Rs. 10 each of Victor Financial Consultants Private Limited (Presently Uninet Strategic Advisory Pvt. Ltd.) for every 1 Equity shares of Rs. 10 each, held in Kaizen Lifestyle Products Private Limited and 1 Non-cumulative optionally convertible preference share (OCPS) of Rs. 100 each of Victor Financial Consultants Private Limited (Presently Uninet Strategic Advisory Pvt. Ltd.) for every 1 Non- cumulative optionally convertible preference share (OCPS) of Rs. 100 each, held in Kaizen Lifestyle Products Private Limited.

Accordingly 12,15,505 Equity Shares of Rs. 10 each and 5,50,000 Non-cumulative optionally convertible preference share (OCPS) of Rs. 100 each were allotted to the company in Victor Financial Consultants P Ltd (Presently Uninet Strategic Advisory Pvt. Ltd.) on 16/01/2015.

Name ofVictor Financial Consultants Pvt Ltd was changed to Uninet Strategic Advisory Pvt Ltd w.e.f. 27th January 2015 with the approval of Registrar of Companies pursuant to Rule 29 ofthe Companies (Incorporation) Rules, 2014.

6. The Company has identified suppliers covered under the "Interest on delayed payment to small scale and Ancillary undertaking Ordinance, 1992 promulgated on 23rd September, 1992 and has ascertained the Liability in this regard as NIL.

7. Provision for long term expenses and liabilities no longer required, have been written off amounting to Rs. 17,74,080/-

8. Other current liabilities includes a sum of Rs. 3.25 Cr. due to a Company whose name appears in the Register maintained under section 189 of the Companies Act, 2013, which is Interest free.

9. SEGMENT REPORTING

During the year under reference, Company's revenue from operations includes sale of securities, premium earned, mark to market and interest on fixed depsoit/others. There was no other business segment and therefore segment wise reporting as per AS -17 issued by the Institute of Chartered Accountant of India is not relevant

10. DEFERRED TAX

The Company has substantial carried forward business losses and unabsorbed depreciation, therefore, it is unlikely to have taxable profits in near future, hence it is not considered necessary to create deferred tax assets in accordance with Accounting Standard-22 issued by the Institute of Chartered Accountants of India.

11. Previous Year's figures have been regrouped / rearranged wherever necessary.

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Mar 31, 2014

1.a) RIGHTS,PREFERENCE AND RESTRICTIONS

The company has only one class of shares referred to as equity shares having a par value of Rs.10/- each. Holder of equity shares is entitled to one vote per share.

2. CONTINGENT LIABILITIES

a) Claims against the Company not acknowledged Year as debts in respect of:- For the Year Previous Year In Lacs in Lacs

Sales Tax 12.55 12.55

Income Tax 14.34 14.34

Others 23.08 23.08

b) The Company has provided following Equity Shares as margin against Derivative Products.

Description No. of Shares

Sterlite Technology 141,200

Uflex Ltd 16,132

NTPC 1,200

Jindal Poly Films 10,000

3. Fixed Deposit of Rs. 1,45,180/- is furnished to Sale Tax Authorities as a Bank Guarantee.

4. (a) The Company was holding One Crore Eighty Seven Lakh Twenty One Thousand Three Hundred Thirteen Equity shares having a value of Rupees Eighteen Crore Eighty Eight Lakh Eighteen Thousand of United Manufacturing Co. (Delhi) Private Limited and Two Lakh Sixty Thousand Preference Shares having a value of Rupees Two Crore Sixty Lakh of NRV Infrastructure Limited as on 01/04/2013. Pursuant to Scheme of arrangement dated 27th May 2013 for amalgamation of United Manufacturing Co. (Delhi) Private Limited, NRV Infrastructure Limited and others with Kaizen Lifestyle Products Private Limited duly approved by the Hon''ble High Court of Delhi, company has been allotted Three Equity Shares of Rupee Ten each of Kaizen Lifestyle Products Private Limited for every Hundred Equity shares of Rupee One each held in United Manufacturing Co. (Delhi) Private Limited. Company has also been allotted One Non-cumulative optionally convertible preference share (OCPS) of Rupees Hundred each of Kaizen Lifestyle Products Private Limited for every One Non-cumulative optionally convertible preference share (OCPS) of Rupees Hundred each held in NRV Infrastructure Limited.

Accordingly Five Lakh Sixty One Thousand Six Hundred Thirty Nine Equity Shares of Rupees Ten each and Two Lakh Sixty Thousand Non-cumulative optionally convertible preference share (OCPS) of Rupees Hundred each have been allotted to the company in Kaizen Lifestyle Products Pvt Ltd, in lieu of above investments during the year.

(b) During the year, company, as per committee of board approval dated 20/12/2013, opted for conversion of Two Lakh Eighteen Thousand Sixty Nine Non-cumulative optionally convertible preference shares (OCPS) of Rupees Hundred each held in M/s Kaizen Lifestyles Products Private Limited into Equity Shares.

In lieu of such conversion Five Lakh Seventy Three Thousand Eight Hundred Sixty Six Equity Shares of Rupees Ten each were allotted to the company by Kaizen Lifestyle Products Private Limited, at a premium of Rupees Twenty Eight per share which, in view of the management, was the fair value of Equity share of Kaizen Lifestyles Products Private Limited on the date of conversion.

(c) During the year Four Lakh Forty Three Thousand Sixty Nine Non-cumulative optionally convertible preference shares (OCPS) of Rupees Hundred each were allotted to the company by Kaizen Lifestyle Products Private Limited in lieu of conversion of loan and interest accrued thereon amounting to Rupees Four Crore Forty Three Lakh Six Thousand Nine Hundred Fifteen and Board of directors have duly took note of the same in their meeting dated 29/07/2013

5. The Company has identified suppliers covered under the "Interest on delayed payment to small scale and Ancillary undertaking Ordinance, 1992 promulgated on 23rd September, 1992 and has ascertained the Liability in this regard as NIL.

6. SEGMENT REPORTING

During the year under reference, Company''s revenue is primarily from sale of commodities and securities, premium earned and interest on fixed depsoit/others. There was no other business segment and therefore segment wise reporting as per AS -17 issued by the Institute of Chartered Accountant of India is not relevant.

7. DEFERREDTAX

The Company has substantial carried forward business losses and unabsorbed depreciation, therefore, it is unlikely to have taxable profits in near future, hence it is not considered necessary to create deferred tax assets in accordance with Accounting Standard-22 issued by the Institute of Chartered Accountants of India.

8. Previous Year''s figures have been regrouped / rearranged wherever necessary.

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Mar 31, 2013

1.1 RELATED PARTY TRANSACTIONS

As per the Accounting Standard -18 "Related Party Disclosures”, issued by the Institute of Chartered Accountants of India. The related parties of the Company as on 31.03.2013 are as follows:

a) Associates Network Capital Partners

b) Key Management Personnel Mr. Ajay Mittal - Company Secretary

1.2 Pursuant to the resolution passed by the Shareholders in Company''s Annual General Meeting held on 23.09.2011, the company further invested a sum of Rs. 40 Lacs (Rupees Forty Lacs only) in Kaizen Lifestyle Products Pvt Ltd, presently an investment company. The Said investment consists of 80,000 Equity Shares of Rs.10/- each allotted at premium of Rs.40/- per share which, in view of the management of the company, is the fair value of Equity Share of Kaizen Lifestyle Products Pvt Ltd

1.3 The Company has identified suppliers covered under the "Interest on delayed payment to small scale and Ancillary undertaking Ordinance, 1992 promulgated on 23rd September, 1992 and has ascertained the Liability in this regard as NIL.

1.4 SEGMENT REPORTING

During the year under reference, Company''s revenue from operations includes sale of commodities, premium earned, sale of securities and interest on fixed deposit/others. There was no other business segment and therefore segment wise reporting as per AS – 17 issued by the Institute of Chartered Accountant of India is not relevant

1.5 DEFERRED TAX

The Company has substantial carried forward business losses and unabsorbed depreciation, therefore, it is unlikely to have taxable profits in near future, hence it is not considered necessary to create deferred tax assets in accordance with Accounting Standard-22 issued by the Institute of Chartered Accountants of India.

1.6 Previous Year''s figures have been regrouped / rearranged wherever necessary.

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Mar 31, 2012

A) RIGHTS, PREFERENCE AND RESTRICTIONS

The company has only one class of shares referred to as equity shares having a par value of Rs.10/- each. Holder of equity shares is entitled to one vote per share.

1.1 CONTINGENT LIABILITIES

a) Contingent Liabilities in respect of claims against the Company not acknowledged as debts in respect of Sales Tax Rs. 12.55 Lacs Net of payment [Previous year Rs. 12.55 Lacs] (Net of payment) & others Rs. 11.46 Lacs (Previous year Rs.11.46 Lacs).

d) The Company has given 0.77 Lacs Equity Shares of the Tinplate Company of India Ltd as margin against Derivative Products, having book value of Rs. 49.23 Lacs, Market Value Rs. 33.21 Lacs.

1.2 The company has converted Equity shares of United Manufacturing Co. (Delhi) Pvt Ltd amounting to Rs. 1339.15 Lacs, Preference shares of NRV Infrastructure Ltd and Kaizen Lifestyle Products Pvt Ltd. amounting to Rs. 252 Lacs from Stock-in trade to investments as on 31/03/2012.

1.3 RELATED PARTY TRANSACTIONS

As per the Accounting Standard -18 "Related Party Disclosures", issued by the Institute of Chartered Accountants of India.

The related parties of the Company as on 31.03.2012 are as follows:

a) Associates

Network Capital Partners

b) Key Management Personnel Ajay Mittal

c) Companies controlled by key management personnel with whom transactions have taken Place during the year

NIL

1.4 The Company has identified suppliers covered under the "Interest on delayed payment to small scale and Ancillary undertaking Ordinance, 1992 promulgated on 23rd September, 1992 and has ascertained the Liability in this regard as NIL.

1.5 SEGMENT REPORTING

During the year under reference, Company's revenue from operations includes sale of commodities, premium earned, sale of securities and interest on fixed deposit/others, which fall under one segment. There was no other business segment and therefore segment wise reporting as per AS - 17 issued by the Institute of Chartered Accountant of India is not relevant

1.6 DEFERRED TAX

The Company has substantial carried forward business losses and unabsorbed depreciation, therefore, it is unlikely to have taxable profits in near future, hence it is not considered necessary to create deferred tax assets in accordance with Accounting Standard-22 issued by the Institute of Chartered Accountants of India.

1.7 Previous Year's figures have been regrouped / rearranged wherever necessary.

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Mar 31, 2010

1. CONTINGENT LIABILITIES

a) Contingent Liabilities in respect of claims against the Company not acknowledged as debts in respect of Sales tax Rs.12.55 Lacs Net of payment [Previous year Rs.12.55 Lacs] (Net of payment) & others Rs. 11.46 Lacs (Previous year Rs. 14.46 Lacs).

b) Fixed Deposit receipts amounting to Rs 1016.90 lacs (Previous year 937.97 Lacs) pledged with Bank against loan sanctioned to Appughar Infrastructure and Developers Pvt Ltd. ( An associate Company )

c) Corporate guarantee of Rs 743 Lacs (Previous Year 713 Lacs) issued to bankers against loans availed by Appughar Infrastructure & Developers pvt Ltd (An associate company).

2. The Financial Statements are for the period 01st July 2009 to 31st March 2010. Figures of the Current Period are therefore, not comparable with those of the previous year.

3. The Company is exploring new avenues and contemplating strategic tie ups for long term value creation and to generate regular revenues in the company.

4. The Company has identified suppliers covered under the "Interest on delayed payment to Small Scale and Ancillary undertaking Ordinance, 1992" promulgated on 23rd September, 1992 and has ascertained the liability in this regard as Nil.

5. The Company has substantial carried forward business losses and unabsorbed depreciation, therefore, it is unlikely to have taxable profits in near future and hence it is not considered necessary to create deferred tax assets in accordance with Accounting Standard-22 issued by the Institute of Chartered Accountants of India

6. During the period under reference, Companys business income is from interest on deposits, other income includes profit on sale of investment in securities. There was no other business segment and therefore segment wise reporting as per AS - 17 issued by the institute of Chartered Accountant of India is not relevant

7. The Company had allotted 5,57,000 Optionally Convertible Preference Shares (OCPS ) of Rs 100/ - each to the existing preference shareholders of the company as per Special Resolution passed dated 15th September 2009 with an option to be converted into equity shares. In pursuance of the option of conversion exercised by the OCPS holders , the Board of Directors of the company had issued 11,14,000 equity shares of Rs 10/- each at a premium of Rs 40/- each, in lieu of 5,57,000 OCPS of Rs 100/- each, as per terms and conditions of issue of OCPS. Consequent to the above, the paid up Equity Share Capital of the Company has increased from 48.03 crores to 49.14 crores.

8. As per the Accounting Standard -18 "Related Party Disclosures", issued by the Institute of Chartered Accountants of India.

The related parties of the Company as on 31.03.10 are as follows:

A. List of Related parties & Relationships: -

a) Subsidiary Companies:-

- Network Retail Limited

b) Associates

- Appu Ghar Infrastructure and Developers Private Limited

- Anuj Sawhney

- Swiss Military Product S.A.

- Network Capital Partners

c) Key Management Personnel

Mr Ajay Mittal (w. e f 01.04.2008)

d) Companies controlled by key management personnel with whom transactions have taken Place during the year

- NIL

9. Loans & Advances includes share application money of Rs 1324.15 Lakhs (Previous year Rs 1324.15 Lakhs) paid to Appughar Infrastructure & Developers Private Limited pending allotment.

10. Previous Years figures have been regrouped / rearranged wherever necessary.