ABC Limited

Balance Sheet as at March 31, 2022

CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated) - - 0.00

Particulars Notes As at March 31, As at March 31, As at April 01,

2022 2021 2020
ASSETS
Non-current assets
(a) Property, plant and equipment 5(a) - - -
(b) Capital work-in-progress 5(b) - - -
(c) Other intangible assets 6 - - -
(d) Right-of-use assets - - -
(e) Financial assets
(i) Investments 7 - - -
(ii) Other financial assets 9 - - -
(f) Deferred tax assets (net) 35 - - -
(g) Non-current tax assets (net) 10 - - -
(h) Other non-current assets 11 - - -
Total Non-current assets - - -

Current assets
(a) Inventories 12 - - -
(b) Financial assets
(i) Investments 7 - - -
(ii) Trade receivables 8 - - 0.00
(iii) Cash and cash equivalents 13 - - -
(iv) Other bank balances 14 - - -
(v) Other financial assets 9 - - -
(c) Other current assets 11 - - -
Total Current assets - - 0.00

Total assets - - 0.00

EQUITY AND LIABILITIES

Equity
(a) Equity share capital 15 - - -
(b) Other equity 16 - - -
Total equity - - -

Liabilities
Non-current liabilities
(a) Financial Liabilities
(i) Borrowing 17 - - (0.00)
(ii) Lease liabilities - - -
(iii) Other financial liabilities 19 - - -
(b) Provisions 18 - - -
(c) Other non-current liabilities 21 - - -
Total Non-current liabilities - - (0.00)

Current liabilities
(a) Financial Liabilities
(i) Borrowing 17 - - -
(ii) Lease liabilities
(iii) Trade payables 20
- total outstanding dues of micro enterprises and small enterprises; - - -
- total outstanding dues of creditors other then micro - - -
enterprises and small enterprises;
(iv) Other financial liabilities 19 - - -
(b) Provisions 18 - - -
(c) Other current liabilities 21 - - -
Total Current liabilities - - -

Total equity and liabilities - - (0.00)

See accompanying notes forming part of the financial statements

In terms of our report attached.
ABC Limited
Statement of Profit and Loss for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

Particulars Notes Year ended March 31, Year ended March 31,
2022 2021

I Revenue from operations 22 - -

II Other income 23 - -

III Total income (I + II) - -

IV Expenses
(a) Cost of traded goods sold 24 - -
(b) Changes in inventories of traded goods 25 - -
(c) Rent - -
(d) Sub-contracting cost - -
(e) Employee benefit expense 26 - -
(f) Finance costs 27 - -
(g) Depreciation and amortisation expense 28 - -
(h) Other expenses 29 - -

Total expenses (IV) - -

V Profit before tax (III - IV) - -

VI Income Tax expense
(a) Current tax 35 - -
(b) Deferred tax 35 - -

VII Profit for the year (V - VI) - -

VIII Other comprehensive income

Items that will not be reclassified to profit or loss
(a) Remeasurements of the defined benefit plans 32
(b) Remeasurements of changes in fair value of equity instruments 38
(c) Income tax relating to these items 35
Total other comprehensive income - -

IX Total comprehensive income for the year (VII + VIII) - -

Earnings per equity share

(1) Basic (in `) 30 #DIV/0! #DIV/0!
(2) Diluted (in `) 30 #DIV/0! #DIV/0!

See accompanying notes forming part of the financial statements

In terms of our report attached.

ABC Limited
Statement of cash flow for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

Particulars Year ended March 31, Year ended March 31,

2022 2021
A. Cash flow from operating activities

Net profit / (loss) for the year - -

Adjustments for:
Depreciation and amortisation - -
Employee stock compensation expense - -
(Gain)/Loss on disposal of property, plant and equipment - -
Property, Plant and equipment written off - -
Interest income - -
Gain on sale of mutual funds - -
Excess provision written back - -
Interest on term loan - -
Provision for doubtful advances and deposits (net) - -
Provision for doubtful security deposits - -
Foreign exchange loss - -
Provision for doubtful trade receivables/ (written back) - -

Operating profit before working capital changes - -

Movements in working capital:

(Increase)/decrease in trade receivables - 0.00
(Increase)/decrease in inventories - -
(Increase)/decrease in other financial assets - -
(Increase)/decrease in other assets - -
Increase/(decrease) in trade payables - -
Increase/(decrease) in Deferred Tax - -
Increase/(decrease) in Provisions - -
Increase/(decrease) in Other financial liabilities - -
Increase/(decrease) in Other liabilities - -

Cash generated from operations - 0.00

Net income tax paid / (refunds) - -
Net cash flow from / (used in) operating activities (A) - 0.00

B. Cash flow from investing activities

Payments for property, plant and equipment including capital work in - -
progress
Proceeds from disposal of property, plant and equipment - -
(Increase)/ Decrease in creditors for capital goods - -
(Increase)/ Decrease in capital advances - -
(Increase)/ Decrease other bank Balances - -
Movement of fixed deposits - -
Payments for investments in subsidiary - -
Sale of investments in mutual funds - -
Gain on sale of mutual funds - -
Interest received - -
- -
Net cash flow from / (used in) investing activities (B)

C. Cash flow from financing activities

Proceeds from issue of share capital including securities premium -
Increase in Lease Liability - -
Interest paid - -
Equity Component of Debenture and preference share - -
Repayment of long-term borrowings - 0.00
Net cash flow from / (used in) financing activities (C) - 0.00

- 0.00
Net increase / (decrease in Cash and cash equivalents (A+B+C)
Cash and cash equivalents at the beginning of the year - -
Cash and cash equivalents at the end of the year - 0.00

Cash and Cash equivalents comprise:

(a) Balances with banks in current accounts - -
(a) Cash in hand - -

- -

See accompanying notes forming part of the financial statements - 0

In terms of our report attached.

 Particulars As at March 31, 2022 As at March 31, 2021

(a) Property Plant and Equipments

Property, plant and equipment - -
Capital work-in-progress - -
Other intangible assets - -
Right-of-use assets - -
Gross PPE - -

(b) Creditors for capital goods

Creditors for capital goods - -

(c) Capital Advances

Capital Advances - -

(d) Net investment

Investments- Non current - -
Investments- Current - -
Net investment - -

(e) Net financial assets

Other financial assets- Non current - -
Bank deposit of more than 12 months - -
Other financial assets- Current - -
Interest accrued on fixed deposit - -
Provision for security deposit - -
Net financial assets - -

(f) Net other assets

Other non-current assets - -
Other current assets - -
Capital Advances - -
Net other assets - -

(g) Non-current tax assets

Non-current tax assets (net) - -

(h) Trade receivables

Trade receivables - -

(i) Inventories
Inventories - -

(j) Cash and cash equivalents

Cash and cash equivalents - -

(k) Net Fixed deposit

Other bank balances - -
Bank deposit of more than 12 months - -
Interest accrued on fixed deposit - -
 Net Fixed deposit - -

(l) Equity share capital

Equity share capital - -

(m) Net Equity Share Capital

Net Equity Share Capital - -

(n) Other equity

Other equity - -

(o) Net borrowing

Borrowing- Non current - -
Borrowing- Current - -
Net borrowing - -

(p) Net provision

Provisions- Non current - -
Provisions- Current - -
Net provision - -

(q) Net Financial liabilities

Other financial liabilities- Non current - -
Other financial liabilities- Current - -
Creditors for capital goods - -
Net Financial liabilities - -

(r) Net other liabilities

Other non-current liabilities - -
Other current liabilities - -
Net other liabilities - -

(s) Net trade payable

Trade payables - -
Provisions written back - -
Net trade payable - -

(t) Lease Liabilities

Lease Liabilities - -
As at March 31, 2020 Net FY 22 Net FY 21

- - -
- - -
- - -
- - -
- - -

- - -

- - -

- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -

- - -

0.00 - 0.00

- - -

- - -

- - -
- - -
- - -
 - - -

- - -

- - -

- - -

(0.00) - 0.00
- - -
(0.00) - 0.00

- - -
- - -
- - -

- - -
- - -
- - -
- - -

- - -
- - -
- - -

- - -
- - -
- - -

- - -
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXX
(All amounts in Rupees unless otherwise stated)

1 Company overview

ABC Limited (the 'Company') was incorporated on XXXX with its registered office in XXX. The Company is primarily engaged in the business of providing
workspace on rent.

2 Basis of preparation

These financial statements are prepared in accordance with the Indian Accounting standards (Ind AS) as notified notified by Ministry of corporate affairs
under section 133 of the companies act, 2013 (“Act”) read with companies (Indian Accounting standard) Rules, 2015 as amended by companies (Indian
Accounting standard) (Amendment) Rules, 2016, the relevant provisions of the Act, Securities.
These financial statements for the year ended March 31, 2022 are the company’s first Ind AS financial statements. For all periods up to and including the year
ended March 31, 2021, the Company prepared its financial statements in accordance with accounting standards notified under the section 133 of the
Companies Act 2013, read together with paragraph 7 of the Companies (Accounts) Rules, 2014 (Indian GAAP). An explanation of how the transition to Ind
AS has effected the previously reported financial position, financial performance of the company is provided in note no.44.

The financial statements have been prepared on an accrual basis and under the historical cost convention, except for the following assets and liabilities which
have been measured at fair value:
- Investment in mutual funds and venture capital fund measured at fair value [refer accounting policy 1(R) regarding financial
instruments],
- Certain financial assets and liabilities measured at fair value
- Share based payments
- Defined benefit plans as per actuarial valuation

Use of estimates
The preparation of financial statements in conformity with Ind AS requires the Management to make estimate and assumptions that affect the reported amount
of assets and liabilities as at the reporting Balance Sheet date, reported amount of revenue and expenses for the year and disclosures of contingent liabilities as
at the reporting Balance Sheet date. The estimates and assumptions used in the accompanying financial statements are based upon the Management's
evaluation of the relevant facts and circumstances as at the date of the financial statements. Actual results could differ from these estimates. Estimates and
underlying assumptions are reviewed on a periodic basis. Revisions to accounting estimates, if any, are recognized in the year in which the estimates are
revised and in any future years affected. Refer Note 3 for detailed discussion on estimates and judgments.
2.1 Summary of significant accounting policies

A. Revenue recognition

Revenue is recognized to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. The
following specific recognition criteria must also be met before revenue is recognized:

Rental income
Rental revenue is recognized monthly, on a ratable basis, over the life of the agreement, as access to office space is provided.

Integrated facility management income ('Facility management services')

Revenue from facility management services is recognized monthly, on accrual basis, in accordance with the terms of the respective agreement as and when
services are rendered.

Enterprise workspace designing and building services ('Construction and fit-out projects')
Revenue from construction and fit-out projects where the Company is acting as contractor, revenue is recognized in accordance with the terms of construction
agreements and the Revised Guidance Note issued by the Institute of Chartered Accountants of India ("ICAI") on "Accounting of Real Estate Transactions
(Revised 2012)."

The Company uses cost based input method for measuring progress for work completed. Under this method, the Company recognizes revenue in proportion to
the actual project cost incurred as against the total estimated project cost. The management reviews and revises its measure of progress periodically and are
considered as change in estimates and accordingly, the effect of such changes in estimates is recognised prospectively in the period in which such changes are
determined. However, when the total project cost is estimated to exceed total revenues from the project, the loss is recognized immediately.

Remote working and work from home solutions

Revenue from sale of furniture and work from home solutions is recognized when all the significant risks and rewards of ownership of the goods have been
passed to the buyer, usually on delivery of the goods.

Sale of food items

Revenue from sale of food items (goods) is recognised on transfer of risk and rewards of ownership of goods to the buyer and when no significant uncertainty
exists regarding the amount of consideration that will be derived.

Interest income
Interest income is recognised on a time proportion basis taking into account the outstanding amount and the applicable rate.

B. Borrowing costs

Borrowing costs are interest and other costs incurred in connection with the borrowing of funds. Borrowing costs directly attributable to acquisition or
construction of an asset which necessarily take a substantial period of time to get ready for their intended use are capitalised as part of the cost of that asset.
Other borrowing costs are recognised as an expense in the period in which they are incurred.

C. Current versus non-current classification

All assets and liabilities have been classified as current or non-current as per the Company’s operating cycle and other criteria set out in the Schedule III to the
Companies Act, 2013. Based on the nature of services and the time between the rendering of service and their realization in cash and cash equivalents, the
Company has ascertained its operating cycle as twelve months for the purpose of current and non current classification of assets and liabilities.

D. Fair value measurement

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the
measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either:

- In the principal market for the asset or liability, or

- In the absence of a principal market, in the most advantageous market for the asset or liability

The principal or the most advantageous market must be accessible by the Company.

The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that
market participants act in their economic best interest.

A fair value measurement of a non-financial asset takes into account a market participant’s ability to generate economic benefits by using the asset in its
highest and best use or by selling it to another market participant that would use the asset in its highest and best use.

All assets and liabilities for which fair value is measured or disclosed in the financial statements are categorised within the fair value hierarchy, described as
follows, based on the lowest level input that is significant to the fair value measurement as a whole:
Level 1 — Quoted (unadjusted) market prices in active markets for identical assets or liabilities
Level 2 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is directly or indirectly observable
Level 3 — Valuation techniques for which the lowest level input that is significant to the fair value measurement is unobservable

For assets and liabilities that are recognised in the financial statements on a recurring basis, the Company determines whether transfers have occurred between
levels in the hierarchy by re-assessing categorisation (based on the lowest level input that is significant to the fair value measurement as a whole) at the end of
each reporting period

The Company determines the policies and procedures for both recurring fair value measurement, such as derivative instruments and unquoted financial assets
measured at fair value. External valuers are involved for valuation of significant assets and liabilities. The management selects external valuer on various
criteria such as market knowledge, reputation, independence and whether professional standards are maintained by valuer. The management decides, after
discussions with the Company’s external valuers, which valuation techniques and inputs to use for each case.

At each reporting date, the management analyses the movements in the values of assets and liabilities which are required to be remeasured or re-assessed as
per the Company’s accounting policies. For this analysis, the management verifies the major inputs applied in the latest valuation by agreeing the information
in the valuation computation to contracts and other relevant documents.
The management, in conjunction with the Company’s external valuers, also compares the change in the fair value of each asset and liability with relevant
external sources to determine whether the change is reasonable.

On an interim basis, the management and the Company’s external valuers present the valuation results to the Audit Committee and the Company’s
independent auditors. This includes a discussion of the major assumptions used in the valuations.

For the purpose of fair value disclosures, the Company has determined classes of assets and liabilities on the basis of the nature,
characteristics and risks of the asset or liability and the level of the fair value hierarchy as explained above.

This note summarises accounting policy for fair value. Other fair value related disclosures are given in the relevant notes.
- Property, plant and equipment (note 2)
- Disclosures for valuation methods, significant estimates and assumptions (note 24)
- Financial instruments (including those carried at amortised cost) (note 31)
- Comparison of carrying value and fair value of financial instruments (note 31)
- Quantitative disclosures of fair value measurement hierarchy (note 32)

E. Property, plant and equipment ('PPE')

The Company has measured Property, Plant and equipment at carrying value as recognised in the financial statements as on transition date i.e. April 1, 2020
which has become its deemed cost.

Property, plant and equipment are stated at cost, net of accumulated depreciation and accumulated impairment losses, if any. Capital work in progress are
stated at cost net of impairment loss, if any. Such cost includes the cost of replacing part of the plant and equipment and borrowing costs for long-term
construction projects if the recognition criteria are met. When significant parts of plant and equipment are required to be replaced at intervals, the Company
depreciates them separately based on their specific useful lives. Likewise, when a major inspection is performed, its cost is recognised in the carrying amount
of the plant and equipment as a replacement if the recognition criteria are satisfied. All other repair and maintenance costs are recognised in statement of profit
or loss as incurred.

Depreciation on property, plant and equipment is calculated on a straight-line basis using the rates based on estimated useful life of an asset which coincide
with Schedule II to the Companies Act, 2013.

The residual values, useful lives and methods of depreciation of property, plant and equipment are reviewed at each financial year end and adjusted
prospectively, if appropriate

The Company
Category has used the following rates to provide
of assets depreciation life
Useful on its property, plant and equipment:
Furniture and fixtures estimated
10 years by
Office equipment management
5 years (in
Computers years)
3 years
Vehicles 8 years

F. Intangible assets

The Company has measured intangible assets at carrying value as recognised in the financial statements as on transition date i.e. April 1, 2020 which has
become its deemed cost.

Intangible assets acquired separately are measured on initial recognition at cost. Following initial recognition, intangible assets are carried at cost less
accumulated amortization and accumulated impairment losses, if any.

Intangible assets with finite lives are amortised over the useful economic life and assessed for impairment whenever there is an indication that the intangible
asset may be impaired. The amortisation period and the amortisation method for an intangible asset with a finite useful life are reviewed at least at the end of
each reporting period. Changes in the expected useful life or the expected pattern of consumption of future economic benefits embodied in the asset are
considered to modify the amortisation period or method, as appropriate, and are treated as changes in accounting estimates. The amortisation expense on
intangible assets with finite lives is recognised in the statement of profit and loss unless such expenditure forms part of carrying value of another asset.

Gains or losses arising from de recognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of
the asset and are recognised in the statement of profit or loss when the asset is derecognised.

G. Impairment of non-financial assets

The Company assesses at each year end whether there is any objective evidence that a non financial asset or a group of non financial assets is impaired. If any
such indication exists, the Company estimates the asset's recoverable amount and the amount of impairment loss.

An impairment loss is calculated as the difference between an asset’s carrying amount and recoverable amount. Losses are recognized in Statement of Profit
and Loss and reflected in an allowance account. When the Company considers that there are no realistic prospects of recovery of the asset, the relevant
amounts are written off. If the amount of impairment loss subsequently decreases and the decrease can be related objectively to an event occurring after the
impairment was recognized, then the previously recognized impairment loss is reversed through Statement of Profit and Loss.

The recoverable amount of an asset or cash-generating unit (as defined below) is the greater of its value in use and its fair value less costs to sell. In assessing
value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the
time value of money and the risks specific to the asset. For the purpose of impairment testing, assets are grouped together into the smallest group of assets that
generates cash in flows from continuing use that are largely independent of the cash inflows of other assets or groups of assets (the “cash-generating unit”).

H. Investment in associates, joint ventures and subsidiaries.

An associate is an entity over which the Company has significant influence. Significant influence is the power to participate in the financial and operating
policy decisions of the investee, but is not control or joint control over those policies.

A joint venture is a type of joint arrangement whereby the parties that have joint control of the arrangement have rights to the net assets of the joint venture.
Joint control is the contractually agreed sharing of control of an arrangement, which exists only when decisions about the relevant activities require unanimous
consent of the parties sharing control.

The considerations made in determining whether significant influence or joint control are similar to those necessary to determine control over the subsidiaries.

The Company’s investments in its associates and joint ventures are accounted at cost. Investment in subsidiaries are measured at cost in accordance with Ind
AS 27.

As per Ind AS 101, on date of transition, the Company elects to measure its investment in subsidiaries at deemed cost which is equivalent to previous GAAP
carrying amount at the date of transition.

Foreign Currency Transactions

(i) Functional and presentation currency

Items included in the financial statements are measured using the currency of the primary economic environment in which the entity operates (‘the functional
currency’). The financial statements are presented in Indian rupee (₹), which is the Company’s functional and presentation currency.

(ii) Transactions and balances

Foreign currency transactions are translated into functional currency using the exchange rates at the dates of the transactions. Foreign exchange gains and
losses resulting from the settlement of such transactions and from the translation of monetary assets and liabilities denominated in foreign currencies at the
year end exchange rates are generally recognised in profit or loss.

Foreign exchange gains and losses are presented in the statement of profit and loss on a net basis.

I. Inventories

Stock of food items and furniture and other work from home solutions are valued at lower of cost and net realisable value and cost is determined on first-in-
first out ('FIFO') basis.
The cost is determined by considering the purchase price and direct material costs. Net realisable value is the estimated selling price in the ordinary course of
business less estimated cost of completion to make the sale.

J. Employee benefits

(i) Defined Contribution Plan

Retirement benefit in the form of provident fund is a defined contribution scheme. The Company has no obligation, other than the contribution payable to the
provident fund. The Company recognizes contribution payable to the provident fund scheme as an expenditure, when an employee renders the related service.
If the contribution payable to the scheme for service received before the balance sheet date exceeds the contribution already paid, the deficit payable to the
scheme is recognized as a liability after deducting the contribution already paid. If the contribution already paid exceeds the contribution due for services
received before the balance sheet date, then excess is recognized as an asset to the extent that the prepayment will lead to, for example, a reduction in future
payment or a cash refund.

(ii) Defined Benefit Plan

The Company’s net obligation in respect of gratuity is calculated by estimating the amount of future benefit that employees have earned in return for their
service in the current and prior periods. That benefit is discounted to determine its present value, and the fair value of any plan assets is deducted. The present
value of the obligation under such defined benefit plan is determined based on actuarial valuation by an independent actuary using the Projected Unit Credit
Method, which recognizes each period of service as giving rise to additional unit of employee benefit entitlement and measures each unit separately to build
up the final obligation. The obligation is measured at the present value of the estimated future cash flows. The discount rates used for determining the present
value of the obligation under defined benefit plan are based on the market yields on Government securities as at the Balance Sheet date.

(iii) Compensated absences

Accumulated leaves which is expected to be utilized within the next 12 months is treated as short-term employee benefit. The Company measures the
expected cost of such absences as the additional amount that is expects to pay as a result of unused entitlement that has accumulated at the reporting date. The
Company treats accumulated leave expected to be carried forward beyond 12 months, as long-term employee benefits for measurement purpose. Such long-
term compensated absences are provided for based on the actuarial valuation using the projected unit-credit method at the year-end. The related re-
measurements are recognized in the statement of profit and loss in the period in which they arise. The Company presents the entire amount as current liability
in balance sheet since it does not have an unconditional right to defer its settlement for 12 months after the reporting date.

(iv) Share-based payments

Employees of the company receives remuneration in the form of share-based payments, whereby employees render services as consideration for equity
instruments. The cost of equity-settled transactions is determined by the fair value at the date when the grant is made using Black Scholes valuation model.
The grant date fair value of options granted to employees is recognised as employee expense with a corresponding increase in employee stock options reserve,
over the period in which the eligibility conditions are fulfilled and the employees unconditionally become entitled to the awards. The cumulative expense
recognised for equity-settled transactions at each reporting date until the vesting date reflects the extent to which the vesting period has expired and the
company’s best estimate of the number of equity instruments that will ultimately vest. The statement of profit and loss expense or credit for a period
represents the movement in cumulative expense recognised as at the beginning and end of that period and is recognised in employee benefits expense. The
dilutive effect of outstanding options is reflected as additional share dilution in the computation of diluted earnings per share.

K. Income taxes

The income tax expense comprises of current and deferred income tax. Income tax is recognised in the statement of profit and loss, except to the extent that it
relates to items recognised in the other comprehensive income or directly in equity, in which case the related income tax is also recognised accordingly.

a. Current tax
The current tax is calculated on the basis of the tax rates, laws and regulations, which have been enacted or substantively enacted as at the reporting date. The
payment made in excess / (shortfall) of the Company’s income tax obligation for the period are recognised in the balance sheet as current income tax assets /
liabilities. Any interest, related to accrued liabilities for potential tax assessments are not included in Income tax charge or (credit), but are rather recognised
within finance costs.

Current income tax assets and liabilities are off-set against each other and the resultant net amount is presented in the balance sheet, if and only when, (a) the
Company currently has a legally enforceable right to set-off the current income tax assets and liabilities, and (b) when it relates to income tax levied by the
same taxation authority and where there is an intention to settle the current income tax balances on net basis.

b. Deferred tax
Deferred tax is recognised, using the liability method, on temporary differences arising between the tax bases of assets and liabilities and their carrying values
in the restated consolidated summary statement.

Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can
be utilised.

The unrecognised deferred tax assets / carrying amount of deferred tax assets are reviewed at each reporting date for recoverability and adjusted appropriately.
The carrying amount of deferred tax assets is reviewed at each reporting date and reduced to the extent that it is no longer probable that sufficient taxable
profit will be available to allow all or part of the deferred tax asset to be utilised. Unrecognised deferred tax assets are re-assessed at each reporting date and
are recognised to the extent that it has become probable that future taxable profits will allow the deferred tax asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the year when the asset is realised or the liability is settled, based
on tax rates (and tax laws) that have been enacted or substantively enacted at the reporting date.
Minimum alternate tax (MAT) paid in a year is charged to the statement of profit and loss as current tax. The Company recognizes MAT credit available as an
asset only to the extent that there is convincing evidence that the Company will pay normal income tax during the specified period, i.e., the period for which
MAT credit is allowed to be carried forward. In the year in which the Company recognizes MAT credit as an asset in accordance with the Guidance Note on
Accounting for Credit Available in respect of Minimum Alternative Tax under the Income-tax Act, 1961, the said asset is created by way of credit to the
statement of profit and loss and shown as "MAT Credit Entitlement". The Company reviews the "MAT credit entitlement" asset at each reporting date and
writes down the asset to the extent the Company does not have convincing evidence that it will pay normal tax during the specified period.

L. Leases
The Company assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an
identified asset for a period of time in exchange for consideration.
Where the Company is the lessee
The Company applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets. The Company
recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets.

A. Right-of-use assets
The Group recognizes right-of-use assets at the commencement date of the lease (i.e., the date the underlying asset is available for use). Right-of-use assets are
measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use
assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any
lease incentives received. Right-of-use assets are depreciated on a straight-line basis over the lease term.

If ownership of the leased asset transfers to the Group at the end of the lease term or the cost reflects the exercise of a purchase option, depreciation is
calculated using the estimated useful life of the asset.

The right-of-use assets are also subject to impairment.

B. Lease Liabilities
At the commencement date of the lease, the Company recognizes lease liabilities measured at the present value of lease payments to be made over the lease
term. The lease payments include fixed payments (including in substance fixed payments) less any lease incentives receivable, variable lease payments that
depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a
purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating the lease, if the lease term reflects the Company
exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses (unless they are incurred to
produce inventories) in the period in which the event or condition that triggers the payment occurs.

In calculating the present value of lease payments, the Company uses its incremental borrowing rate at the lease commencement date because the interest rate
implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest
and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease
term, a change in the lease payments (e.g., changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a
change in the assessment of an option to purchase the underlying asset.

C. Short-term leases and leases of low-value assets

The Group applies the short-term lease recognition exemption to its short-term leases of machinery and equipment (i.e., those leases that have a lease term of
12 months or less from the commencement date and do not contain a purchase option). It also applies the lease of low-value assets recognition exemption to
leases of office equipment that are considered to be low value. Lease payments on short-term leases and leases of low-value assets are recognized as expense
on a straight-line basis over the lease term.

Where the Company is the lessor

Leases in which the Company transfers substantially all the risks and benefits of ownership of the asset are classified as finance leases. Assets given under
finance lease are recognized as a receivable at an amount equal to the net investment in the lease. After initial recognition, the Company apportions lease
rentals between the principal repayment and interest income so as to achieve a constant periodic rate of return on the net investment outstanding in respect of
the finance lease. The interest income is recognized in the statement of profit and loss. Initial direct costs such as legal costs, brokerage costs, etc. are
recognized immediately in the statement of profit and loss.

Leases in which the Company does not transfer substantially all the risks and benefits of ownership of the asset are classified as operating leases. Assets
subject to operating leases are included in property, plant and equipment. Lease income on an operating lease is recognized in the statement of profit and loss
on a straight-line basis over the lease term. Costs, including depreciation, are recognized as an expense in the statement of profit and loss. Initial direct costs
such as legal costs, brokerage costs, etc. are recognized immediately in the statement of profit and loss.

Sale and leaseback transactions

Any excess of sale proceeds over the carrying amount in case a sale and leaseback transaction results in a finance lease, is deferred and amortised over the
expected period of use of leased asset in proportion to the depreciation of the leased asset.

M. Earnings per share

Basic earnings per share are calculated by dividing the net profit or loss for the period attributable to equity shareholders (after deducting preference dividends
and attributable taxes) by the weighted average number of equity shares outstanding during the period. Partly paid equity shares are treated as a fraction of an
equity share to the extent that they are entitled to participate in dividends relative to a fully paid equity share during the reporting period. The weighted
average number of equity shares outstanding during the period is adjusted for events such as bonus issue, bonus element in a rights issue, share split, and
reverse share split (consolidation of shares) that have changed the number of equity shares outstanding, without a corresponding change in resources.

For the purpose of calculating diluted earnings per share, the net profit or loss for the period attributable to equity shareholders and the weighted average
number of shares outstanding during the period are adjusted for the effects of all dilutive potential equity shares.

N. Provisions, contingent liabilities and contingent assets

Provision
A provision is recognized when the Company has a present obligation as a result of past event, it is probable that an outflow of resources embodying
economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. Provisions are not discounted to
their present value and are determined based on the best estimate required to settle the obligation at the reporting date. These estimates are reviewed at each
reporting date and adjusted to reflect the current best estimates.

Contingent Liabilities
A contingent liability is a possible obligation that arises from past events whose existence will be confirmed by the occurrence or non-occurrence of one or
more uncertain future events beyond the control of the Company or a present obligation that is not recognized because it is not probable that an outflow of
resources will be required to settle the obligation. A contingent liability also arises in extremely rare cases where there is a liability that cannot be recognized
because it cannot be measured reliably. The Company does not recognize a contingent liability but discloses its existence in the financial statements.

Contingent Assets
Contingent Assets are disclosed, where the inflow of economic benefits is probable.

O. Cash and cash equivalents

The Company considers all highly liquid financial instruments, which are readily convertible into known amounts of cash that are subject to an insignificant
risk of change in value and having original maturities of three months or less from the date of purchase, to be cash equivalents.

P. Financial instruments
A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another entity.

(a) Financial assets

Initial recognition and measurement
At initial recognition, financial asset is measured at its fair value plus, in the case of a financial asset not at fair value through profit or loss, transaction costs
that are directly attributable to the acquisition of the financial asset. Transaction costs of financial assets carried at fair value through profit or loss are
expensed in profit or loss.

Subsequent measurement
For purposes of subsequent measurement, financial assets are classified in following categories:

a) at amortized cost; or
b) at fair value through other comprehensive income; or
c) at fair value through profit or loss.
The classification depends on the entity’s business model for managing the financial assets and the contractual terms of the cash flows.

Amortized cost: Assets that are held for collection of contractual cash flows where those cash flows represent solely payments of principal and interest are
measured at amortized cost. Interest income from these financial assets is included in finance income using the effective interest rate method (EIR).

Fair value through other comprehensive income (FVOCI): Assets that are held for collection of contractual cash flows and for selling the financial assets,
where the assets’ cash flows represent solely payments of principal and interest, are measured at fair value through other comprehensive income (FVOCI).
Movements in the carrying amount are taken through OCI, except for the recognition of impairment gains or losses, interest revenue and foreign exchange
gains and losses which are recognized in Statement of Profit and Loss. When the financial asset is derecognized, the cumulative gain or loss previously
recognized in OCI is reclassified from equity to Statement of Profit and Loss and recognized in other gains/ (losses). Interest income from these financial
assets is included in other income using the effective interest rate method.

Fair value through profit or loss (FVTPL): Assets that do not meet the criteria for amortized cost or FVOCI are measured at fair value through profit or
loss. Interest income from these financial assets is included in other income.

Equity instruments: All equity investments in scope of Ind AS 109 are measured at fair value. Equity instruments which are held for trading and contingent
consideration recognized by an acquirer in a business combination to which Ind AS103 applies are classified as at FVTPL. For all other equity instruments,
the Company may make an irrevocable election to present in other comprehensive income subsequent changes in the fair value. The Company makes such
election on an instrument- by-instrument basis. The classification is made on initial recognition and is irrevocable.

If the Company decides to classify an equity instrument as at FVTOCI, then all fair value changes on the instrument, excluding dividends, are recognized in
the OCI. There is no recycling of the amounts from OCI to P&L, even on sale of investment. However, the Company may transfer the cumulative gain or loss
within equity.
Equity instruments included within the FVTPL category are measured at fair value with all changes recognized in the profit and loss.

Impairment of financial assets

In accordance with Ind AS 109, Financial Instruments, the Company applies expected credit loss (ECL) model for measurement and recognition of
impairment loss on financial assets that are measured at amortized cost and FVOCI.

For recognition of impairment loss on financial assets and risk exposure, the Company determines that whether there has been a significant increase in the
credit risk since initial recognition. If credit risk has not increased significantly, 12-month ECL is used to provide for impairment loss. However, if credit risk
has increased significantly, lifetime ECL is used. If in subsequent years, credit quality of the instrument improves such that there is no longer a significant
increase in credit risk since initial recognition, then the entity reverts to recognizing impairment loss allowance based on 12 month ECL.

Life time ECLs are the expected credit losses resulting from all possible default events over the expected life of a financial instrument. The 12 month ECL is a
portion of the lifetime ECL which results from default events that are possible within 12 months after the year end.

ECL is the difference between all contractual cash flows that are due to the Company in accordance with the contract and all the cash flows that the entity
expects to receive (i.e. all shortfalls), discounted at the original EIR. When estimating the cash flows, an entity is required to consider all contractual terms of
the financial instrument (including prepayment, extension etc.) over the expected life of the financial instrument. However, in rare cases when the expected
life of the financial instrument cannot be estimated reliably, then the entity is required to use the remaining contractual term of the financial instrument.

In general, it is presumed that credit risk has significantly increased since initial recognition if the payment is more than 30 days past due.

ECL impairment loss allowance (or reversal) recognized during the year is recognized as income/expense in the statement of profit and loss. In balance sheet
ECL for financial assets measured at amortized cost is presented as an allowance, i.e. as an integral part of the measurement of those assets in the balance
sheet. The allowance reduces the net carrying amount. Until the asset meets write off criteria, the Company does not reduce impairment allowance from the
gross carrying amount.

A financial asset is derecognized only when

a) the rights to receive cash flows from the financial asset is transferred or
b) retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows to one or more
recipients.

Where the financial asset is transferred then in that case financial asset is derecognized only if substantially all risks and rewards of ownership of the financial
asset is transferred. Where the entity has not transferred substantially all risks and rewards of ownership of the financial asset, the financial asset is not
derecognized.

(b) Financial liabilities

Initial recognition and measurement
Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss and at amortized cost, as appropriate.

All financial liabilities are recognized initially at fair value and, in the case of borrowings and payables, net of directly attributable transaction costs.

Subsequent measurement
The measurement of financial liabilities depends on their classification, as described below:
Financial liabilities at fair value through profit or loss
Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated upon initial recognition as
at fair value through profit or loss.
Loans and borrowings
After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortized cost using the EIR method. Gains and losses are
recognized in Statement of Profit and Loss when the liabilities are derecognized as well as through the EIR amortization process. Amortized cost is calculated
by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the EIR. The EIR amortization is included as
finance costs in the Statement of Profit and Loss.

Derecognition
A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing financial liability is
replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or
modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is
recognized in the Statement of Profit and Loss as finance costs.

Q. Segment reporting

(i) Identification of segments - The Company’s operating businesses are organized and managed separately according to the nature of products and services
provided, with each segment representing a strategic business unit that offers different products and serves different markets. The analysis of geographical
segments is based on the areas in which major operating divisions of the Company operate.

(ii) Inter-segment transfers - The Company generally accounts for intersegment sales and transfers at cost plus appropriate margins.

(iii) Allocation of common costs - Common allocable costs are allocated to each segment according to the relative contribution of each segment to the total
common costs.

(iv) Unallocated items - Unallocated items include general corporate income and expense items which are not allocated to any business segment.

(v) Segment accounting policies - The Company prepares its segment information in conformity with the accounting policies adopted for preparing and
presenting the financial statements of the Company as a whole.

(This space has been intentionally left blank)

ABC Limited
Statement of changes in equity for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

A. Equity share capital

Particulars Notes Number of Amount

shares

Balance at April 01, 2020 15 - -

Changes in equity share capital during the year - -
Balance at March 31, 2021 - -
Changes in equity share capital during the year - -
Balance at March 31, 2022 - -

B. Other equity

Particulars Notes Equity component of Equity component Retained Securities Shares options Total
convertible of convertible earnings premium outstanding
preference share debenture account

Balance as at April 01, 2020 15 0 - - - - -

Changes during the year - - - - - -
Reversal of Lease equilisation reserve - - - - - -
Profit for the year - - - - - -
Other comprehensive income for the year (OCI) - - - - - -
Ind AS Adjustment as at March 31, 2021 - - - - - -
Income tax on above OCI - - - - - -

Balance as at March 31, 2021 - - - - - -

Changes during the year - - -

Profit for the year - - - - - -
Share based payment to employees - - - - - -
Other comprehensive income for the year (OCI) - - - - - -
Income tax on above OCI - - - - - -

Balance as at March 31, 2022 - - - - - -

See accompanying notes forming part of the financial statements

In terms of our report attached.

ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

5(a) Property, plant and equipment and capital work-in-progress

Particulars As at March 31, As at March 31, As at April 01,

2022 2021 2020
Carrying amounts of:
Lease improvements - - -
Computers - - -
Vehicles - - -
Office equipment - - -
Furniture and fixtures - - -
- - -
Capital work-in-progress - - -

Total - - -

Particulars Leasehold Computers Vehicles Office Furniture & Total Capital work in
improvements equipment Fixtures progress
Gross cost
Balance at April 01, 2020 - - - - - - - ### -
Adjustment/ prior period item (refer note below) - ### - ### - ### - ### - - -
Additions - ### - ### - ### - ### - - -
Disposals / Transfers - ### - ### - ### - ### - - -
Transfer to capitalisation - - - - - - -

Balance at March 31, 2021 - - - - - - -

Additions - ### - ### - ### - ### - - -
Disposals / Transfers - ### - ### - ### - ### - - -
Transfer to capitalisation - - - - - - -

Balance at March 31, 2022 - - - - - - -

Depreciation and impairment

Balance at April 01, 2020 - ### - ### - ### - ### - - - ### -
Adjustment/ prior period item (refer note below) - ### - ### - ### - ### - - -
Charge for the year - ### - ### - ### - ### - - -
Disposals - ### - ### - ### - ### - - -

Balance at March 31, 2021 - ### - ### - ### - ### - - - ### -

Charge for the year - ### - ### - ### - ### - - -
Disposals - ### - ### - ### - ### - - -

Balance at March 31, 2022 - - - - - - -

Net book value

As at March 31, 2022 - - - - - - -
As at March 31, 2021 - - - - - - -
As at April 01, 2020 - - - - - - -

Note: The company does not have any CWIP which is overdue or has exceeded its cost compared to its original plan and hence CWIP completion schedule is not applicable.

5(b) Capital work in progress (CWIP) Ageing Schedule

As at March 31, 2022 Amount in CWIP for a period of

More than 3 Total
Less than 1 year 1-2 years 2-3 years
years
Project in progress - - - - -
Project temporarily suspended - - - - -

- ### - ### - - - ### -

As at March 31, 2021 Amount in CWIP for a period of

More than 3 Total
Less than 1 year 1-2 years 2-3 years
years
Project in progress - - ### - - - -
Project temporarily suspended - - ### - - - -

- ### - ### - - - ### -

ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

6 Intangible assets

Particulars As at March 31, As at March 31, As at April 01,

2022 2021 2020
Carrying amounts of:
Computer software - - -

Total - - -

Computer Total
software
Gross Cost
Balance at April 01, 2020 - -
Additions - -
Disposals - -
Balance at March 31, 2021 - -
Additions - -
Disposals - -
Balance at March 31, 2022 - -

Amortisation and impairment

Balance at April 01, 2020 - -
Charge for the year - -
Disposals - -
Balance at March 31, 2021 - -
Charge for the year - -
Disposals - -
Balance at March 31, 2022 - -

Net book value

As at March 31, 2022 - -
As at March 31, 2021 - -
As at April 01, 2020 - -
 ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)
7 Investments

Particulars Non-current Current

As at March 31, As at March 31, As at April 01, As at March 31, 2022 As at March 31, 2021 As at April 01, 2020
2022 2021 2020
Carried at Fair Value through OCI
Unquoted investments
Investment in fellow subsidiary company
50,000 (March 31, 2020year : 10,000) equity shares of face value of Rs. 10 in ABC - - - - - -

Investments in mutual funds (quoted, at lower of cost and net realisable value)*
A - - - - - -
B - - - - - -
C - - - - - -

Total Investments Carrying Value - - - - - -

Aggregate carrying value of unquoted investments - - - - - -

Aggregate carrying value of quoted investments - - - - - -

*Investments amounting to Rs. 56,920,397.2(March 31, 2021: Rs.10380836.82; April 01, 2020 Rs 247,055,457) are lien marked.

8 Trade receivables

Particulars Non-current Current

As at March 31, As at March 31, As at April 01, As at March 31, 2022 As at March 31, 2021 As at April 01, 2020
2022 2021 2020
Secured, considered good ### - - - -
Unsecured, considered good - - - - - 0.00
Trade receivables which have significant increase in credit risk - - - 0 - -
Trade receivables- credit impaired - - - 0 - -
- - - - - 0.00
Less: Impairment Allowance (allowance for bad and doubtful debts) - -
Unsecured, considered good - - - - - -
Trade receivables which have significant increase in credit risk - - - - - -
Trade receivables- credit impaired - - - - - -
Total - - - - - 0.00

Notes:
*This includes Rs.6689609 (PY: Rs. 6739875 ) receivable from related parties

No trade or other receivable are due from directors or other officers of the company either severally or jointly with any other person. Nor any trade or other receivable are due from firms or private companies respectively in which any director is a partner, a
director or a member.

(i) Normally the Company collects all receivables from its customers within the applicable credit period. The Company assesses impairment on trade receivables from all the customers on facts and circumstances related to each transaction.
(ii) On account of adoption of Ind AS 109, the Company uses a simplified approach (lifetime expected credit loss model) for the purpose of computation of expected credit loss for trade receivables.

(iv) Trade receivables ageing schedule

As at March 31, 2022

Unbill Current but Ouststanding for following periods from due date of payment
Total
Revennue not due Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years
Unbill Undisputed Trade receivables- considered good - - -### ###
- -### - - -
Undisputed Trade receivables- which have significant increase in credit risk -### -### ###
- -### -### -### -
Undisputed Trade receivables- credit impaired -### -### ###
- -### -### -### -
Disputed Trade receivables- considered good -### -### ###
- -### -### -### -
Disputed Trade receivables- which have significant increase in credit risk -### -### ###
- -### -### -### -
Disputed Trade receivables- credit impaired -### -### ###
- -### -### -### -
- -### -### ###
- -### -### -### -

As at March 31, 2021

Unbill Current but Ouststanding for following periods from due date of payment
Revennue not due Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total
Unbill Undisputed Trade receivables- considered good - - - - - - - -
Undisputed Trade receivables- which have significant increase in credit risk - -### -### ###
- -### -### -### -
Undisputed Trade receivables- credit impaired - -### -### ###
- -### -### -### -
Disputed Trade receivables- considered good - -### -### ###
- -### -### -### -
Disputed Trade receivables- which have significant increase in credit risk - -### -### ###
- -### -### -### -
Disputed Trade receivables- credit impaired - -### -### ###
- -### -### -### -
- -### -### ###
- -### -### -### -

As at April 01, 2020

Unbill Current but Ouststanding for following periods from due date of payment
Revennue not due Less than 6 months 6 months - 1 year 1-2 years 2-3 years More than 3 years Total
Unbill Undisputed Trade receivables- considered good - - - - - - - -
Undisputed Trade receivables- which have significant increase in credit risk - -### -### ###
- -### -### - -
Undisputed Trade receivables- credit impaired - -### -### ###
- -### -### - -
Disputed Trade receivables- considered good - -### -### ###
- -### -### - -
Disputed Trade receivables- which have significant increase in credit risk - -### -### ###
- -### -### - -
Disputed Trade receivables- credit impaired - -### -### ###
- -### -### - -
- -### -### ###
- -### -### -### -

9 Other financial assets

Particulars Non-current Current

As at March 31, As at March 31, As at April 01, As at March 31, 2022 As at March 31, 2021 As at April 01, 2020
2022 2021 2020
(Unsecured and considered good unless otherwise stated)
Security deposits (Refer note below)
- Considered Good - - - - - -
- Considered Doubtful - - - - -
Interest free loan to employees - - - - - -
Bank deposit of more than 12 months - - - - -
Interest accrued on fixed deposit - - - - - -
Balances in payment gateways - - - - - -
Other recoverable - - - - - -

- - - - - -
Less: Provision for doubtful deposits - - - -
Total - - - - - -
*This includes Rs. NIL (PY: Rs. NIL) recoverable from related parties

10 Non-current tax assets (net)

As at March 31, 2022

Particulars As at March 31, 2021 As at April 01, 2020

Advance Income tax 0.00 - -

Total - - -

11 Other assets

Particulars Non-current Current

As at March 31, As at March 31, As at April 01, As at March 31, 2022 As at March 31, 2021 As at April 01, 2020
2022 2021 2020
Unsecured, Considered good, unless otherwise stated
(a) Capital Advances - - - - - -
(a) Prepaid expenses - - - - - -
(d) Advance to employee - - - - - -
(f) Advance to vendors - - - - - -
(g) Balance with government authorities - - - - - -
Total - - - - - -

*This includes Rs. NIL (PY: Rs. NIL) advance given to related parties

12 Inventories
(valued at lower of cost and net realisable value)
Particulars As at March 31, 2022 As at March 31, 2021 As at April 01, 2020

Stock-in-Trade 0.00 - -

Total - - -

13 Cash and cash equivalents

Particulars As at March 31, 2022 As at March 31, 2021 As at April 01, 2020

Balance with banks

(i) In current accounts 0.00 - -
Deposit (ii) In deposit with original maturity of less than three months 0 - -
Cash in hand 0 - -

Total - - -

For the purpose of the statement of cash flow, cash and cash equivalents comprise of the following:
As at March 31, 2022 As at March 31, 2021 As at April 01, 2020

Balance with banks

(i) In current accounts 0 - -
(ii) In deposit with original maturity of less than three months 0.00 - -
Cash in hand 0.00 - -

Total - - -

14 Other bank balances

Particulars As at March 31, 2022 As at March 31, 2021 As at April 01, 2020

Deposits with original maturity of more than 3 months but less than 12 months 0.00 - -

Total - - -

Deposits amounting to NIL ( March 31, 2021: Rs. 23,794,075; April 01, 2020: Rs 82,216,156) are lien marked.
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

22 Revenue from operations

`
Particulars Year ended Year ended March
March 31, 2022 31, 2021
Rental income 0.00 -
Income from construction and fit-out projects 0.00 -
Income from facility management services 0.00 -
Sale of traded goods:
Furniture and work from home solutions 0.00 -
Food item 0.00 -
Other services 0.00 -

0.00 -

Disaggregation of Revenue

In the following tables, revenue is disaggregated by product group and by geography. This is
consistent with the revenue information that is disclosed for each reportable segment under Ind
AS 108 (refer Note _). The Company believes that this disaggregation best depicts how the
nature, amount, timing and uncertainty of our revenues and cash flows are affected by industry,

Year ended Year ended March

March 31, 2022 31, 2021
Disaggregation of Revenue by Geography
Within India - -
Outside India - -
Total Revenue 0.00 -

Timing of Revenue
Recognition
Revenue from sale of products, installation and commissiong services is transferred to the
customers at a point in time, whereas revenue from annual maintenance contract services,
software development services, remote network management and other support services is
transferred over a period of time.
23 Other income

Particulars Year ended Year ended March

March 31, 2022 31, 2021
(a) Interest Income
On fixed deposits 0.00 -
On income tax refund 0.00 -
On Security Deposits 0.00 -
(b) Gain on sale of mutual funds 0.00 -
(e) Provision written back 0.00 -
(f) Gain on sale of property, plant 0.00 -
(g) and equipment (net)
Miscellaneous income 0.00 -

Total 0.00 -

24 Cost of traded goods sold

Particulars Year ended Year ended March

March 31, 2022 31, 2021
Food items 0.00 -
Furniture for sale - -

Total 0.00 -

25 Changes in inventories of traded goods

Particulars Year ended Year ended March

March 31, 2022 31, 2021
Balance at the beginning of
the Traded
year goods and 0.00 -
components
Less: Balance at the end of
the Traded
year goods and 0.00 -
components

Total 0.00 -

26 Employee benefit expense

Particulars Year ended Year ended March

March 31, 2022 31, 2021
Salaries, allowances and other 0.00
benefits -
Contribution to provident and other funds 0.00 -
Gratuity expense 0.00 -
Employee stock option scheme 0.00 -
Staff welfare expenses 0.00 -

Total 0.00 -

27 Finance costs

Particulars Year ended Year ended March

March 31, 2022 31, 2021
Interest on term loan 0.00 -
Interest on Lease Liabilities - -
Interest on security deposit - -
Other finance charges 0.00 -

Total 0.00 -

28 Depreciation and amortisation expense

Particulars Year ended Year ended March

March 31, 2022 31, 2021
Depreciation of property, plant 0.00 -
and equipment
Depreciation of[Refer Note
Right-of-use - -
5(a)] [Refer Note
assets
Amortisation 5(b)]
of intangible - -
assets [Refer Note 6]
Total 0.00 -

29 Other expenses

Particulars Year ended Year ended March

March 31, 2022 31, 2021
Common area maintenance 0.00 -
Electricity expenses 0.00 -
Rent Expenses -
Water charges 0.00 -
Security and housekeeping charges 0.00 -
Parking Expenses 0.00 -
Communication expenses 0.00 -
Legal and professional expenses (refer note below) 0.00 -
Brokerage expenses 0.00 -
Business promotion expenses 0.00 -
Advertisement and sales promotion 0.00 -
Repair and maintenance 0.00 -
Travelling and conveyance expenses 0.00 -
Equipment hiring charges 0.00 -
Rates and taxes 0.00 -
Insurance 0.00 -
Recruitment and training expenses 0.00 -
Printing and stationery expenses 0.00 -
Provision for doubtful debts - -
Charity and donation 0.00 -
Provision for doubtful advances 0.00 -
Provision for doubtful security deposits 0.00 -
Assets written off - -
Foreign exchange loss - -
Miscellaneous expenses 0.00 -
Bonus Ex Gratia 0.00 -
Covid Vaccination Charges 0.00 -
Housekeeping- Empr Bonus Direct 0.00 -
Legal and Prof. Services 0.00 -
Legal and professional expenses 0.00 -
Loss on Disposal of Assets 0.00 -
Property tax 0.00 -
Security- Empr Bonus Direct 0.00 -
Security Exp (Direct) 0.00 -
Sponsorship Expenses 0.00 -

Total 0.00 -

Notes:
(i) Payment to auditors (excluding taxes):
As Auditor
For statutory audit - 14.00
For tax audit
For other services -
In other capacity -
Reimbursement of expenses -

Total 0.00 14.00

30 Earnings per share

Basic EPS amounts is calculated by dividing the profit for the year attributable to equity holders
by the weighted average number of Equity shares outstanding during the year. Diluted earnings
per share is computed using the weighted average number of common and dilutive common
equivalent shares outstanding during the year, except where the result would be anti-dilutive.
Particulars Year ended Year ended March
March 31, 2022 31, 2021
Profit/(Loss) attributable to equity holders 0.00 -
Weighted average number of equity shares outstandi 0.00 -
Basic earnings per share (`) #DIV/0! #DIV/0!
Diluted earnings per share (`) #DIV/0! #DIV/0!
Face value per share (`) 10.00 10.00
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

15 Share capital

Particulars Equity Shares Preference Shares

Number Amount Number Amount
Authorised share capital
As at April 01, 2020 - - - -
Increase/(decrease) during the year - - - -
As at March 31, 2021 - - - -
Increase/(decrease) during the year - - - -
As at March 31, 2022 - - - -

Issued share capital

Equity Shares
Equity shares of INR 10 each issued, subscribed and fully paid Number Amount
As at April 01, 2020 - -
Increase/(decrease) during the year -
As at March 31, 2021 - -
Increase/(decrease) during the year - -
As at March 31, 2022 - -

Notes:
(a) Reconciliation of shares outstanding at the beginning and at the end of reporting period
I) Equity share of `10 each issued, subscribed and fully paid
Number Amount
As at April 01, 2020 - -
Issued during the year - -
As at March 31, 2021 - -
Changes during the - -
year
As at March 31, 2022 - -

II) Equity component of 0.0001% compulsory convertible cumulative preference share of `100 each issued, subscribed and fully paid
Number Amount
As at April 01, 2020 - -
Issued during the year - -
As at March 31, 2021 - -
Issued during the year - -
As at March 31, 2022 - -

Total - -

(b) Rights, Preferences and Restrictions attached to shares:

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. In the event of liquidation of the Company, holders of
equity shares will be entitled to receive remaining assets of the Company after settlement of all the preferential liabilities. The distribution will be in proportion to the number of equity shares held by the
shareholders.

Compulsorily convertible preference shares

'The Company has only one class of 0.0001% fully and compulsorily convertible cumulative preference shares (CCPS) having a par value of Rs. 100 per share fully paid up. Each holder of CCPS is
entitled to one vote per share held and are eligible to receive cumulative dividend at the rate of 0.0001% on the face value of the share. CCPS shall be converted to equity shares on or before the expiry of
20 years from the date of issuance of the CCPS or filing of the prospectus by the Company in connection with an Initial Public Offer, whichever is earlier.

Compulsorily convertible debentures

Each CCD shall bear a coupon rate of 0.001%. Each CCD shall be converted into equity shares at any time at the option of the holder. Each CCD shall automatically convert into equity shares, at the
conversion price in effect, upon the earlier of one day before expiry of 10 years from the date of issuance of such CCD or in case of occurence of initial public offer (IPO).

(c) Details of shareholders holding more than 5% of the shares in the Company*

As at March 31, 2022 As at March 31, 2021 As at April 01, 2020

Number % of holding Number % of holding Number % of holding
Equity shares of Rs. 10 each:
A - #DIV/0! - #DIV/0! - #DIV/0!
B - #DIV/0! - #DIV/0! - #DIV/0!

C - #DIV/0! - #DIV/0! - #DIV/0!

D - #DIV/0! - #DIV/0! - #DIV/0!
- #DIV/0! - #DIV/0! - #DIV/0!

0.0001% Compulsorily convertible cumulative preference shares of Rs 100 each:

E - #DIV/0! - #DIV/0! - #DIV/0!
F - #DIV/0! - #DIV/0! - #DIV/0!

- #DIV/0! - #DIV/0! - #DIV/0!

(e) Shares reserved for issue under options

For detail of shares reserved for issue under Employee Share Based payments (ESOPs) of the company [refer Note-39].

(f) Details of shares held by promoters

As at March 31, 2022

S. No. Promoter Name No. of shares at the Change during No. of shares at the % of total shares % change during
beginning of the year the year end of the year the year
1 A - - - #DIV/0! 0.00%
2 B - - - #DIV/0! 0.00%
3 C - - - #DIV/0! 0.00%
4 D - - - #DIV/0! 0.00%
Total - - ### - #DIV/0! 0 0

As at March 31, 2021

S. No. Promoter Name No. of shares at the Change during No. of shares at the % of total shares % change during
beginning of the year the year end of the year the year
1 A - - - #DIV/0! 0.00%
2 B - - - #DIV/0! 0.00%
3 C - - - #DIV/0! 0.00%
4 D - - - #DIV/0! 0.00%
Total - - ### - #DIV/0! 0 0

As at April 01, 2020

S. No. Promoter Name No. of shares at the Change during No. of shares at the % of total shares % change during
beginning of the year the year end of the year the year
1 A - - - #DIV/0! 0.00%
2 B - - - #DIV/0! 0.00%
3 C - - - #DIV/0! 0.00%
4 D - - - #DIV/0! 0.00%
Total - - ### - #DIV/0! 0 0

(g) No shares have been issued pursuant to contract without payment being received in cash, allotted as fully paid up shares by way of bonus issues nor has any
shares been bought back since the incorporation of the Company.

16 Other equity

Particulars As at March 31, 2022 As at March 31, As at April 01,

2021 2020
Securities premium reserve
Balance as at the beginning of the year - - -
Add: On issue of shares during the year - - -
Balance at the end of the year - - -

Employees' stock options reserve

Balance as at the beginning of the year - - 390.71
Add: Options expense recognised during the year - - (390.71)
Less: Options exercised during the year - - -
Balance as at the end of the year - - -

Equity component of convertible debenture

Balance as at the beginning of the year - - -
Issued during the year - - -
Balance at the end of the year - - -

Retained earnings
Balance as at the beginning of the year - - -
Add: Changes in accounting policies or prior period error - - -
Adjustment of Depreciation on Right-of-use assets - - -
Adjustment of ESOP Expenses - - -
Adjustment of finance cost - - -
Adjustment of finance income - - -
Adjustment of gain on fair value of Investment - - -
Adjustment of Lease Equilisation Reserve - - -
Adjustment of Deferred Tax - -
Add: Profit/(Loss) for the year - - -
Balance as at the end of the year - - -

Total - - -

Securities premium reserve

Securities premium is used to record the premium on issue of shares. The reserve can be utilised only for limited purposes such as issuance of bonus shares in accordance with the provisions of the
Companies Act, 2013.

Employees' stock options reserve

The Group has “XXXX” share option schemes under which options to subscribe for the Group’s shares have been granted to eligible employees.
The employee's stock options reserve is used to recognise the value of equity-settled share-based payments provided to employees, including key management personnel, as part of their remuneration.
Refer to Note 39 for further details of these plans.

17 Borrowing

Particulars Non-current Current

As at March 31, 2022 As at March 31, 2021 As at April 01, As at March 31, 2022 As at March 31, As at April 01,
2020 2021 2020

Secured
Vehicle loan from bank - - - - - -
Term loan from other parties - - - 0.00 - -
Total (a) - - - - - -

Unsecured
Finance lease obligation - - - - - -
Total (b) - - (0.07) - - -

Total (a+b) - - (0.07) - - -

Term loan from other parties

Term loan from other parties includes loans from XXX, are financial institution amounting to:
a) XXX

0.001% Compulsorily convertible debentures ('CCD')

XXX

Finance lease obligation

XXX

18 Provisions

Particulars Non-current Current

As at March 31, 2022 As at March 31, 2021 As at April 01, As at March 31, 2022 As at March 31, As at April 01,
2020 2021 2020
Provision for employee benefits
Provision for compensated absences - - - 0.00 - -
Provision for gratuity - - - 0.00 - -

Total - - - - - -

19 Other financial liabilities

Non-current Current
Particulars As at March 31, 2022 As at March 31, 2021 As at April 01, As at March 31, 2022 As at March 31, As at April 01,
2020 2021 2020
Security deposits from customers - - - - -
Current maturities of finance lease obligation - - - - - -
Creditors for capital goods - - - - - -
Retention money - - - - - -
Employee related liability - - - - - -

Total - - - - - -

*This includes Rs. NIL (PY: Rs. NIL) due to related parties

20 Trade payables

Particulars As at March 31, 2022 As at March 31, As at April 01,

2021 2020
- Outstanding dues of micro enterprises and small enterprises - - -
- Outstanding dues of creditors other than micro enterprises and small enterprises - - -

Total - - -

Trade payables to related parties amounts to Rs. NIL (PY : [Link]).

Trade Payable ageing schedule

As at March 31, 2022 Outstanding for following periods from due date of payment
Less than 1 year 1-2 years 2-3 years More than 3 years Total
Total outstanding dues of micro enterprises and small enterprises - - - - -
Total outstanding dues of creditors other than micro enterprises and small enterprises - - - - -
Disputed dues of micro enterprises and small enterprises - - ### - - -
Disputed dues of creditors other than micro enterprises and small enterprises - - - - -
- - - - -

As at March 31, 2021 Outstanding for following periods from due date of payment

Less than 1 year 1-2 years 2-3 years More than 3 years Total
Total outstanding dues of micro enterprises and small enterprises - - - - -
Total outstanding dues of creditors other than micro enterprises and small enterprises - - - - -
Disputed dues of micro enterprises and small enterprises - - ### - - -
Disputed dues of creditors other than micro enterprises and small enterprises - - - - -
- - - - -

As at April 01, 2020

Outstanding for following periods from due date of payment
Less than 1 year 1-2 years 2-3 years More than 3 years Total
Total outstanding dues of micro enterprises and small enterprises - - - - -
Total outstanding dues of creditors other than micro enterprises and small enterprises - - - - -
Disputed dues of micro enterprises and small enterprises - - ### - - -
Disputed dues of creditors other than micro enterprises and small enterprises - - - - -
- - - - -

There are no unbilled” and “Not due” trade payables, hence the same are not disclosed in the ageing schedule.

As per Schedule III of the Companies Act, 2013 and as certified by the management, the amount due to Micro and Small Enterprises as defined in Micro, Small and Medium Enterprises Development Act,
2006 is as under:
Particulars As at March 31, 2022 As at March 31, As at April 01,
2021 2020
(i) Principal amount and interest due thereon remaining unpaid to any supplier covered under MSMED Act, 2006:
-Principal amount due to micro and small enterprises - - -
-Interest due on above - - -
(ii) The amount of interest paid by the buyer in terms of section 16 of the MSMED Act 2006 along with the amounts of the
payment made to the supplier beyond the appointed day during each accounting year
- - -
(iii) The amount of interest due and payable for the period of delay in making payment (which have been paid but beyond the
appointed day during the year) but without adding the interest specified under the MSMED Act 2006.
- - -
(iv) The amount of interest accrued and remaining unpaid at the end of each accounting year - - -
(v) The amount of further interest remaining due and payable even in the succeeding years, until such date when the interest dues as
above are actually paid to the small enterprise for the purpose of disallowance as a deductible expenditure under section 23 of the
MSMED Act 2006
- - -

Dues to Micro and Small Enterprises have been determined to the extent such parties have been identified on the basis of information collected by the Management. This has been relied upon by the auditors.

21 Other liabilities

Particulars Non-current Current

As at March 31, 2022 As at March 31, 2021 As at April 01, As at March 31, 2022 As at March 31, As at April 01,
2020 2021 2020
Deferred revenue - - - - - -
Advance from customers - - - - - -
Duties & Taxes payable - - - - - -
Interest on debenture - - - - - -
payable Total - - - - - -
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

31 Segment information

A. Description of segments and principal activities

Segment information is presented in respect of the company’s key operating segments. The operating segments are based on the company’s management and internal reporting structure.
The Company is primarily engaged in the business of providing workspace on rent.

The Company's Board of Directors is identified as the Chief Operating Decision Maker ('CODM') and monitors the operating results of its business units separately for the purpose of making decisions about resource
allocation and performance assessment. Segments have been identified and reported based on the nature of the services, the risks and returns, the organization structure and the internal financial reporting system. In
accordance with reporting requirements of Ind AS - 108 on Operating Segments, facility management services, construction and fit-out services and other services have been clubbed together as 'Others' as their revenue,
segment result and segment assets are less than 10% of total revenue, total result and total assets of the Company. Costs and expenses which cannot be allocated to any business segment are reflected in the column
"Unallocated"

The Company considers business segment as the basis for primary segmental reporting. The Company is organized into several business segments:
a) Providing co-working space on rent and allied services
b) Facility management services
c) Construction and fit-out services
d) Other services

B. Information about reportable segments and reconciliations to amounts reflected in the financial statements

Co-working space on rent and allied Others Unallocated

services Total

March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021
REVENUE
External sales - - - - - - - -
Total Revenue - - - - - - - -
RESULT
Expenses - - - - - - -
Segement Result - - - - - - - -
Operating Loss
Interest expense - - - - - - - -
Interest income - - - - - - - -
Other unallocable income - - - - - - -
Net loss - -

OTHER INFORMATION
Segment assets - - - - - - -
Unallocated assets - - - - - - - -
Total assets - -
Segment liabilities - - - - - - -
Unallocated liabilities - - - - - - - -
Total liabilities - -
Capital expenditure - - - - - - - -
Depreciation and amortization - - - - - - - -
Other non-cash expenses/ income - - - - - - - -

C. Geographic information
There is no reportable secondary information i.e. geographical segment as Company's customers are located in India.

D. Information about major contracts

The Company does not have any customer from whom revenue is more than 10%.
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

32 Related party disclosures

Disclosures in accordance with the requirements of Ind AS 24 on Related Party Disclosures, as identified and certified by the management, are set out as below:

A. Related parties and their relationships

(i) Subsidiary company:

XXX

(ii) Entities having significant influence over the Company:

XXX
XXX
XXX
XXX
XXX

(iii) Key Management Personnel

XXX
XXX
XXX

(iv) Enterprise over which person described in (iv) above is able to exercise significant influence :
XXX
XXX
XXX

B. Transactions with the above in the ordinary course of business

The following table provides the total amount of transactions that have been entered into with related parties for the relevant financial year:

Subsidiary company Companies in which directors of the Entities having significant influence Key managerial personnel
Company are able to exercise control over the Company
or have significant influence

March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021
Revenue
XXX - - - - - - - -
XXX - - - - - - - -
- - - - - -
Legal and professional expenses - - - - - -
XXX - - - - - - - -
- - - - - -
Security and housekeeping charges - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
- - - - - -
Sub-contracting cost - - - - - -
XXX - - - - - - - -
- - - - - -
Reimbursement of expenses - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
- - - - - -
Managerial remuneration* - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
XXX -

Purchase of property, plant and equipment

XXX - - - - - - - -
- - - - - -
Expenses paid on behalf of subsidiary company - - - - - -
XXX - - - - - - - -
- - - - - -
Rent - - - - - -
XXX - - - - - - - -
- - - - - -
Compulsorily convertible debentures issued - - - - - -
XXX - - - - - - - -
- - - - - -
Investment - - - - - -
XXX - - - - - - - -
- - - - - -
Share capital issued - - - - - -
XXX
- - - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
* excludes provision for gratuity and compensated absences as these are determined on the basis of actuarial valuation for the Company as a whole.

Note on remuneration to key management personnel

Particulars March 31, 2022 March 31, 2021
Short-term employee benefits - -
Post-employment gratuity* - -
Share-based payment - -
Other long term benefits - -
Total compensation paid to key management personnel - -
*excludes provision for gratuity and compensated absense as these are determined on the basis of acturial valuation report as company as a whole

C. Outstanding balances with related parties

Subsidiary company Companies in which directors of the Entities having significant influence Key managerial personnel
Company are able to exercise control over the Company
or have significant influence

March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021 March 31, 2022 March 31, 2021
Trade receivables
XXX - - - - - - - -
XXX - - - - - - - -
- - - - - - - -
Short-term loans and advances - - - - - - - -
XXX - - - - - - - -
- - - - - - - -
Other accruals and payables - - - - - - - -
XXX - - - - - - - -
XXX - - - - - - - -
XXX -
- - - - - - - -
Salary reimbursement payable - - - - - - - -
XXX - - - - - - - -
- - - - - - - -
Other advances - - - - - - - -
XXX - - - - - - - -
 ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

33 Contingent liabilities and commitments

Commitments

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021

Contingent liabilEstimated amount of contracts remaining to be executed on capital account and not provided for - - -

Total - - -

34 Employee benefits

(a) Other long-term benefits

The company has a defined benefit leave encashment plan for its employees. Under this plan, they are entitled to encashment of earned leaves subject to certain limits and other conditions
specified for the same. The liabilities towards leave encashment have been provided on the basis of actuarial valuation.

(b) Defined contribution plans

The Company makes Provident Fund contributions to defined benefit plan for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the
payroll costs to fund the [Link] contributions payable to these plans by the Company are at rates specified in the rules of the schemes.

Particulars Year ended Year ended March

March 31, 2022 31, 2021

Employers contribution to provident fund - -

Employer labour welfare fund - -

Total - -

(c) Defined benefit plans

The Company's gratuity scheme provide for lump sum payment to vested employees at retirement, death while in employment or on termination of employment of an amount equivalent to
15 days basic salary for each completed year of service or part thereof in excess of six months in terms of provisions of Gatuity Act, 1972. Vesting occurs upon completion of five years of
service.

The present value of defined benefit obligation and the related current service cost were measured using the projected unit credit method with actuarial valuations being carried out at each
balance sheet date. The liability or asset recognised in the balance sheet in respect of provident fund plan is the present value of the defined benefit obligation at the end of the reporting
period less the fair value of plan assets.

The following table summarises the components of net benefit expense recognised in the Statement of Profit and Loss and the amounts recognised in the balance sheet:

(i) Amount recognised in Statement of Profit and Loss and other comprehensive income:

Particulars Year ended Year ended March

March 31, 2022 31, 2021
Gratuity Gratuity
Current service cost - -
Past service cost - -
Net interest
Interest expense
expense (asset ceiling/onerous - -
liability)
Amount recognised in Statement of -
profit and loss * - -

Remeasurement
Actuarial of defined
(gain)/loss benefitinliability:
from changes
demograhic
Actuarial assumptions
(gain)/loss from changes in - -
financial assumptions
Actuarial (gain)/loss from experience - -
adjustments
Return on plan assets (greater)/Less than -
discount rate -
Changes in
Amount asset ceiling
recognised in other -
comprehensive income - -

(ii) Reconciliation of fair value plan assets and defined benefit obligation

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021
Gratuity Gratuity Gratuity
Fair value of plan assets - - -
Defined benefit obligation - - -
Effect
Net of assetasset
defined ceiling/onerous liability
/ (liability) recognised
in the Balance Sheet - - -

Classified as non-current - - -
Classified as current - - -
- - -

(iii) Actual contributions and benefit payments during the year

Particulars As at March 31, As at March 31,

2022 2021
Gratuity Gratuity
Actual benefit payments
Actual contributions

(iv) Changes in the present value of the defined benefit obligation are as follows:

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021
Gratuity Gratuity Gratuity
Defined benefit obligation at - - -
Current service cost - - -
Past service cost - - -
Interest expense - - -
Remeasurement
Actuarial (gains)/losses
(gain)/Loss from changes in - - -
financial assumptions
Actuarial (gain)/Loss from experience - - -
adjustments
Actuarial (gain)/Loss from changes in - - -
demographic assumptions - - -
Benefits benefit
Defined paid obligation at end of - - -
the year - - -

(v) Changes in the fair value of plan assets are as follows:

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021
Gratuity Gratuity Gratuity
Fair value of plan assets at beginning
of the year
Interest income
Contribution by employer
Contribution by employees
Remeasurement gains/(losses)
Return on plan assets
Benefits
Fair paid
value of plan assets at end of
the year - - -

(vi) The major categories of plan assets as a percentage of total plan assets are as follows:

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021
Gratuity Gratuity Gratuity
Central/State Government securities
Public sector /Private sector bonds
Group gratuity insurance policy
Others

* The categories of plan assets as a percentage of total plan assets is based on information provided by the actuary.

(vii) The principal assumptions used in determining obligations for the Company's plan are shown below:

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021
Discount rate (in %)
Future salary increase (in %)
Expected return on plan assets
Attrition rate
Retirement age (in years)
Estimate of amount of contribution in the immediate next year

The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of obligations. The estimate of future salary increases considered,
takes into account the inflation, seniority, promotion, increments and other relevant factors.

Sensitivity Analysis

Significant actuarial assumptions for the determination of the defined obligation are discount rate, expected salary increase and mortality. The sensitivity analyses below have been determined based on reasonably
possible changes of the respective assumptions occurring at the end of the reporting period, while holding all other assumptions constant.

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021
Gratuity plan
Effect of +50 basis points in rate of discounting
Effect of -50 basis points in rate of discounting
Effect of +50 basis points in rate of salary increase
Effect of -50 basis points in rate of salary increase
Effect of +100 basis points in rate of withdrawal
Effect of -100 basis points in rate of withdrawal

The sensitivity analysis presented above may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in assumptions would occur in isolation of one another as
some of the assumptions may be correlated.

Furthermore, in presenting the above sensitivity analysis, the present value of the defined benefit obligation has been calculated using the projected unit credit method at the end of the reporting period, which is
the same as that applied in calculating the defined benefit obligation liability recognised in the balance sheet.

The weighted avearge duration of the defined benefit obligation is 8 years (31st March 2020: 8 years).

There was no change in the methods and assumptions used in preparing the sensitivity analysis from prior years.

The expected maturity analysis of undiscounted gratuity is as follows:

Particulars As at March 31, As at March 31, As at April 01, 2020

2022 2021
Gratuity Gratuity Gratuity
Year 1
Year 2
Year 3
Year 4
Year 5
Next 5 years

Total expected payments - - -

Experience adjustments Present value of Fair value of plan Estimated gain/ Estimated (gain)/
for gratuity defined benefit assets (loss) adjustments loss adjustments on
obligation on plan liabilities plan assets
2021-22
2020-21
2019-20
2018-19
2017-18
2016-17
2015-16

Risk exposure:

Through its defined benefit plans, the Company is exposed to a number of risks, the most significant of which are detailed below:

Interest Risk: The plan exposes the Company to the risk of fall in interest rates. A fall in interest rates will result in an increase in the ultimate cost of providing the above benefit and will thus result in an increase
in the value of the liability (as shown in financial statements).

Liquidity Risk: This is the risk that the Company is not able to meet the short-term gratuity payouts. This may arise due to non availability of enough cash / cash equivalent to meet the liabilities or holding of
illiquid assets not being sold in time.

Salary Escalation Risk: The present value of the defined benefit plan is calculated with the assumption of salary increase rate of plan participants in future. Deviation in the rate of increase of salary in future for
plan participants from the rate of increase in salary used to determine the present value of obligation will have a bearing on the plan's liability.

Demographic Risk: The Company has used certain mortality and attrition assumptions in valuation of the liability. The Company is exposed to the risk of actual experience turning out to be worse compared to
the assumption.

Regulatory Risk: Gratuity benefit is paid in accordance with the requirements of the Payment of Gratuity Act, 1972 (as amended from time to time). There is a risk of change in regulations requiring higher
gratuity payouts (e.g. Increase in the maximum limit on gratuity of ` 2,000,000).

35 The Company has brought forward losses under the Income-tax Act, 1961. In the absence of virtual certainty of having sufficient taxable income against which deferred tax assets can be realised, no deferred tax
assets has been recognised in the balance sheet.

36 Financial instruments – Fair values and risk management

A. Fair value of financial assets and liabilities that are not measured at fair value (but fair value disclosures are required)
Set out below is a comparison by class of the carrying amounts and fair value of the Company's financial instruments, other than those with carrying amounts that are reasonable approximations of fair values:

Carrying Values Fair Values

As at March 31, As at March 31, As at April 01, As at March 31, As at March 31, As at April 01, 2020
2022 2021 2020 2022 2021
Financial assets measured at amortized cost
-Security Deposits - - - - - -
-Loan to Employee - - - - - -
-Non-current term deposit (including interest accrued) - - - - - -

Financial liabilities measured at amortized cost

Compulsorily convertible debentures - - (0) - - (0)
Vehicle Loan - - - - - -
Loan from Others - - - - - -
Finance Lease Obligation - - - - - -
Non-Current Security deposit - - - - - -
Other non-current financial liabilities - - - - - -

The management assessed that cash and cash equivalents, other bank balances, Loan to employee, trade receivables, Other receivables, Balance in payment gateway, short term borrowings, trade payables &
retention money approximate their carrying amounts largely due to the short-term maturities of these instruments.
The fair values for employee advances were calculated based on cash flows discounted using a current lending rate. They are classified as level 3 fair values in the fair value hierarchy due to the inclusion of
unobservable inputs including counterparty credit.
The fair values of non-current borrowings, deposits and retention money are based on discounted cash flows using a current borrowing rate. They are classified as level 3 fair values in the fair value hierarchy due
to the use of unobservable inputs, including own credit risk.

B. Fair value hierarchy

The following table provides the fair value measurement hierarchy of the Company’s assets and liabilities.

Quantitative disclosures fair value measurement hierarchy for assets and liabilities as at March 31, 2022:

Significant
Quoted prices in Significant
unobservable
active markets observable inputs
inputs
(Level 1) (Level 2) (Level 3) Total
Financial assets carried at amortised cost
Non-current security deposits - - - -
Loan to Employee - - - -
Non-current term deposit (including interest accrued) - - - -

Financial liabilities carried at amortised cost

Vehicle Loan - - - -
Loan from Others - - - -
Finance Lease Obligation - - - -
Non-Current Security deposit - - - -
Other non-current financial liabilities - - - -

Quantitative disclosures fair value measurement hierarchy for assets & liabilities as at March 31, 2021:
Significant
Quoted prices in Significant
unobservable
active markets observable inputs
inputs
(Level 1) (Level 2) (Level 3) Total
Financial assets carried at amortised cost
Non-current security deposits - - - -
Loan to Employee - - - -
Non-current term deposit (including interest accrued) - - - -

Financial liabilities carried at amortised cost

Vehicle Loan - - - -
Loan from Others - - - -
Finance Lease Obligation - - - -
Non-Current Security deposit - - - -
Other non-current financial liabilities - - - -

Quantitative disclosures fair value measurement hierarchy for assets & liabilities as at April 01, 2020:
Significant
Quoted prices in Significant
unobservable
active markets observable inputs
inputs
(Level 1) (Level 2) (Level 3) Total
Financial assets carried at amortised cost
Non-current security deposits - - - -
Loan to Employee - - - -
Non-current term deposit (including interest accrued) - - - -

Financial liabilities carried at amortised cost

Vehicle Loan - - - -
Loan from Others - - - -
Finance Lease Obligation - - - -
Non-Current Security deposit - - - -
Other non-current financial liabilities - - - -

Measurement of Fair Value

Level 1: Level 1 hierarchy includes financial instruments measured using quoted prices. This includes listed equity instruments, traded bonds and mutual funds that have quoted price. The fair value of all equity
instruments (including bonds) which are traded in the stock exchanges is valued using the closing price as at the reporting period.
Level 2: The fair value of financial instruments that are not traded in an active market (for example, traded bonds, over-the counter derivatives) is determined using valuation techniques which maximise the use of
observable market data and rely as little as possible on entity-specific estimates. If all significant inputs required to fair value an instrument are observable, the instrument is included in level 2.
Level 3: If one or more of the significant inputs is not based on observable market data, the instrument is included in level 3. This is the case for unlisted equity securities.

C. Financial risk management

The Company has exposure to the following risks arising from financial instruments:
- Credit risk;
- Liquidity risk; and
- Market risk

i. 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 and loans. The company has no significant concentration of credit risk with any counterparty.

Trade Receivables and Loans

Customer credit risk is managed by the respective department subject to company's established policy, procedures and control relating to customer credit risk management. Credit quality of a customer is assessed
based on individual credit limits as defined by the company. Outstanding customer receivables are regularly monitored.

Less than 180 days More than 180 Total

days
As at April 01, 2020
Gross carrying amount (A) - - -
Expected credit loss (B)
Net carrying amount (A-B) - - -

As at March 31, 2021 - - -

Gross carrying amount (A)
Expected credit loss (B)
Net carrying amount (A-B) - - -

As at March 31, 2022

Gross carrying amount (A) - - -
Expected credit loss (B)
Net carrying amount (A-B) - - -

ii. 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
Prudent losses
liquidity riskormanagement
risking damage to the
implies Company’ssufficient
maintaining reputation.
cash and marketable securities and the availability of funding through an adequate amount of committed credit facilities to meet obligations when
due and to close out market positions.

Maturities of financial liabilities

The following are the remaining contractual maturities of financial liabilities at the reporting date. The amounts are gross and undiscounted, and excluding contractual interest payments the impact of netting

Contractual cash flows

Total Upto 1 year Between 1 and 2 Between 2 and 5 More than 5 years
years years
As at March 31, 2022

Borrowings - - -
Lease liabilities - - - - -
Employee related liability - - - - -
Trade Payables - - - - -
Others payables - - - - -

Contractual cash flows

Total Upto 1 year Between 1 and 2 Between 2 and 5 More than 5 years
As at March 31, 2021 years years

Borrowings - - -
Lease liabilities - - - - -
Employee related liability - - - - -
Trade Payables - - - - -
Others payables - 0 - - -

Contractual cash flows

Total Upto 1 year Between 1 and 2 Between 2 and 5 More than 5 years
As at April 01, 2020 years years

Borrowings - -
Lease liabilities - - - - -
Employee related liability - - - - -
Trade Payables - - - - -
Others payables - - - - -

The interest payments on variable interest rate loans in the table above reflect current interest rates at the reporting date and these amounts may change as market interest rates change.

iii. Market risk

Market risk is the risk that changes in market prices – such as foreign exchange rates and interest rates – will affect the Company’s income or the value of its holdings of financial instruments. The objective of
market risk management is to manage and control market risk exposures within acceptable parameters, while optimising the return. The Company does not uses derivatives to manage market risks.

Currency risk
The currency risk is the exchange-rate risk, arises from the change in price of one currency in relation to another. The company is not exposed to foreign currency transactions, hence there is no associated currency
risk.

Interest rate risk

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 exposure to the risk of changes in market interest
rates relates primarily to the Company’s long-term debt obligations with floating interest rates. The Company having a fixed loans and borrowings.

Exposure to interest rate risk

The interest rate profile of Company's interest-bearing financial instruments as reported to the management is as follows.
Nominal Amount
As at March 31, As at March 31, As at April 01, 2020
2022 2021
Fixed-rate instruments
Financial liabilities - - -0.00
- - (0.00)
Variable-rate instruments
Financial liabilities - - 0
- - -

Fair value sensitivity analysis for fixed-rate instruments

The Company does not account for any fixed-rate financial assets or financial liabilities at fair value through profit or loss. Therefore, a change in interest rates at the reporting date would not affect profit or loss.

A change of 100 basis points in interest rates would have increased or decreased equity by following. This analysis assumes that all other variables, in particular foreign currency exchange rates, remain constant.

Equity, net of tax

100 bp 100 bp
increase decrease
March 31, 2022
Fixed-rate instruments - -
Fair flow sensitivity (net) - -

March 31, 2021

Fixed-rate instruments - -
Fair flow sensitivity (net) - -

Cash flow sensitivity analysis for variable-rate instruments

A reasonably possible change of 100 basis points in interest rates at the reporting date would have increased (decreased) equity and profit or loss by the amounts shown below. This analysis assumes that all other
variables, in particular foreign currency exchange rates, remain constant.
Profit or loss Equity, net of tax
100 bp 100 bp 100 bp 100 bp
increase decrease increase decrease
March 31, 2022
Variable-rate instruments - -
Cash flow sensitivity (net) - -

March 31, 2021

Variable-rate instruments - -
Cash flow sensitivity (net) - -

37 Capital management

For the purpose of the Company’s capital management, capital includes issued equity share capital and all other equity reserves attributable to the equity holders of the Company. The primary objectives of the
Company's capital management are to safeguard the Company's ability to continue as a going concern.
The capital structure of the Company consists of total equity of the Company.
The Company’s management reviews the capital structure of the Company on a regular basis. As part of this review, the management considers the cost of capital and the risks associated with each class of capital
requirements and maintenance of adequate liquidity. The Company is not subject to externally imposed capital requirements.

As at March 31, As at March 31, As at April 01, 2020

The Company's adjusted net debt to equity ratio was as follows: 2022 2021

Borrowings - - -0
Less: Cash and cash equivalents - - -
Less: Bank balances other than cash and cash equivalents - - -
Less: Current investment - - -
Net debt - - -0

Equity share capital - - -

Other equity - - -
Total Capital - - -

Capital and net debt - - (0)

Gearing ratio #DIV/0! #DIV/0! 100.00%

38 Expenditure on Corporate Social Responsibility

Section 135(5) of the Companies Act, 2013 read with the Companies (Corporate Social Responsibility Policy) Rules, 2014, requires that the board of directors of every eligible company, shall ensure that the
company spends, in every financial year, at least 2% of the average net profits of the company made during the three immediately preceding financial years, in pursuance of its Corporate Social Responsibility
Policy.
The company does not fall under above criteria, hence there is no requirement to comply above provisions.
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

39 Employees' stock option plan

The shareholders of the Company approved “XXX” at the Extraordinary General Meeting held on on June 15, 2015 to grant a maximum of not exceeding 5% of the equity share capital of the company to specified
categories of employees of the Company. Each option granted and vested under EDSOP 2015 shall entitle the holder to acquire one equity share of face value of Rs. 10 each of the Company.
The options granted under EDSOP 2015 shall vest uniformly over the period of four year commencing one year after the date of grant as per terms and conditions specified in option grant letters.
The Company accordingly granted 9,81,507 options at an exercise price of Rs. 10 per option, 3,25,436 options at an exercise price of Rs. 27.78 per option and 1,72,555 options at an exercise price of Rs. 54 per
option to eligible employees till date. Out of the total options issued, 7,33,003 have been cancelled till date.

The fair value of the share options is estimated at the grant date using the Black- Scholes option pricing model, taking into account the terms and conditions upon which the share options were granted. However,
the above performance condition is only considered in determining the number of instruments that will ultimately vest.
(A) Details of options granted under XXX are as below:

Grant Grant date Number of Number of options Fair value at grant

Options granted outstanding Exercise Price date (in INR)
(in INR)

1st Grant 30-Dec-99 - - 0 28.05

2nd Grant 30-Dec-99 - - 0 28.05
3rd Grant 30-Dec-99 - - 0 28.05
4th Grant 30-Dec-99 - - 0 28.05
5th Grant 30-Dec-99 - - 0 28.05
6th Grant 30-Dec-99 - - 0 155.21
7th Grant 30-Dec-99 - - 0 155.21
8th Grant 30-Dec-99 - - 0 155.21

(B) The movement of stock options during the period/year (in N

Particulars As at March 31, As at March 31, As at April 01, 2020
2022 2021
Balance at the beginning of the year - - -
Granted during the year - - -
Vested/exercisable during the year - - -
Forfeited during the year - - -
Exercised during the year - - -
Balance at the end of the year - - -

(C) Disclosures as per IND AS 102 for outstanding options

Particulars As at March 31, As at March 31, As at April 01, 2020
2022 2021
Weighted average exercise price for outstanding options 0.00 0.00 0.00
Weighted average remaining contractual life for outstanding 0.00 0.00 0.00
options (in years)
Range of exercise prices for outstanding options 0 0 0

(D) The key assumption used to estimate the fair value of stock
option as on grant date:
Grant Date Dividend Yield Risk-free interest Expected life of Expected volatility
rate options granted in
years
1-Oct-20 0.00% 0.00% 0 0.00%
1-Apr-21 0.00% 0.00% 0 0.00%
*The expected life of the stock is based on historical data and current expectations and is not necessarily indicative of exercise patterns that may occur. The expected volatility reflects the assumption that the historical volatility over a period similar to the life of the
options is indicative of future trends, which may also not necessarily be the actual outcome.

40 Lease
Company as lessee

The Company leases office premises for running its offices. These leases typically run for 27 years which is further extendable on mutual agreement by both lessor and lessee.

Information about the leases for which the Company is a lessee is presented below:

Right-of-use assets:

Particulars Year ended March Year ended March

31, 2022 31, 2021
Opening balance - -
Additions during the year - -
Capitalised during the year - -
Lease modification during the year - -
Depreciation during the year - -
Closing balance - -

Lease liabilities:
Set out below are the carrying amounts of lease liabilities and the movement during the year:

Particulars As at March 31, As at March 31,

2022 2021 As at April 01, 2020
Opening balance - - -
Additions during the year - - -
Capitalised during the year - - 0
Accretion of interest - - -
Lease modification during the year - - 0
Payments - - -
Closing balance - - -

As at March 31, As at March 31,

Particulars 2022 2021 As at April 01, 2020
Current - - -
Non-current - - -

Below are the amounts recognised by the Company in the statement of profit and loss:

Year ended March Year ended March

Particulars 31, 2022 31, 2021
Depreciation of right-of-use assets - -
Interest on lease liabilities - -
Variable lease payments not included in the measurement of lease liabilities - -
Expenses relating to short-term leases - -
Expenses relating to leases of low-value assets, excluding short‑term leases of low‑value assets - -
Total - -

Below is the amount recognised by the Company in the statement of cash flows:

As at March 31, As at March 31,

Particulars 2022 2021
Total cash outflow for leases - -
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

41 Ratio Analysis and its elements

Rato Numerator Denominator As at As at % change from FY21 Reason for variance

March 31, 2022 March 31, 2021
i) Current ratio Current Assets Current Liabilities - - #DIV/0!
ii) Debt- Equity Ratio Total Debt Shareholder’s Equity #DIV/0! #DIV/0! #DIV/0!
iii) Debt Service Coverage ratio Earnings for debt service = Net Debt service = Interest & Lease - - 0%
profit after taxes + Non-cash Payments + Principal
operating expenses Repayments
iv) Return on Equity ratio Net Profits after taxes – Average Shareholder’s Equity #DIV/0! #DIV/0! #DIV/0!
Preference Dividend
v) Inventory Turnover ratio Cost of goods sold Average Inventory #DIV/0! #DIV/0! #DIV/0!
vi) Trade Receivable Turnover Net credit sales = Gross credit Average Trade Receivable #DIV/0! - #DIV/0!
Ratio sales - sales return
vii) Trade Payable Turnover Ratio Net credit purchases = Gross Average Trade Payables #DIV/0! #DIV/0! #DIV/0!
credit purchases - purchase return

viii) Net Capital Turnover Ratio Net sales = Total sales - sales Working capital = Current assets - - #DIV/0!
return – Current liabilities
ix) Net Profit ratio Net Profit Net sales = Total sales - sales - - #DIV/0!
return
x Return on Capital Employed Earnings before interest and taxes Capital Employed = Tangible Net #DIV/0! #DIV/0! #DIV/0!
Worth + Total Debt + Deferred
Tax Liability
xi) Return on Investment Interest (Finance Income) Investment - - #DIV/0!
 ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

42 First Time Adoption of Ind AS

As stated in note 1 significant accounting policies, these are the Company’s first financial statements prepared in accordance with Ind AS
The accounting policies set out in note 2 have been applied in preparing the financial statements for the year ended 31 March 2022, the comparative information presented in
these financial statements for the year ended 31 March 2021 and in the preparation of an opening Ind AS statement of financial position at 1 April 2020 (the Company’s date
of transition). In preparing its opening Ind AS statement of financial position, the Company has adjusted amounts reported previously in financial statements prepared in
accordance with Indian GAAP (previous GAAP). An explanation of how the transition from previous GAAP to Ind AS has affected the Company’s financial position,
financial performance and cash flows is set out in the following tables and the notes that accompany the tables.

Exemptions and exceptions availed

Set out below are the applicable Ind AS 101 optional exemptions and mandatory exceptions applied in the transition from previous GAAP to Ind AS.

A. Ind AS optional exemptions

(i) Deemed cost
Ind AS 101 permits a first-time adopter to elect to continue with the carrying value for all of its property, plant and equipment as recognised in the financial statements as at
the date of transition to Ind AS, measured as per the previous GAAP and use that as its deemed cost as at the date of transition after making necessary adjustments for
decommissioning liabilities. This exemption can also be used for intangible assets covered by Ind AS 38 Intangible Assets.

Accordingly, the Company has elected to measure all of its property, plant and equipment and intangible assets at their previous GAAP carrying value.

(ii) Leases
Appendix C to Ind AS 17 requires an entity to assess whether a contract or arrangement contains a lease. In accordance with Ind AS 17, this assessment should be carried out
at the inception of the contract or arrangement. Ind AS 101 provides an option to make this assessment on the basis of facts and circumstances existing at the date of transition
to Ind AS, except where the effect is expected to be not material. The Company has elected to apply this exemption for such contracts/arrangements.

(iii) Long Term Foreign Currency Monetary Items

Ind AS 101 permits a first-time adopter to continue the policy for accounting for exchange differences arising from translation of long-term foreign currency monetary items
recognised in the financial statements for the period ending immediately before the beginning of the first Ind AS financial reporting period as per the previous GAAP

B. Ind AS mandatory exceptions

(i) Estimates
An entity’s estimates in accordance with Ind ASs at the date of transition to Ind AS shall be consistent with estimates made for the same date in accordance with previous
GAAP (after adjustments to reflect any difference in accounting policies), unless there is objective evidence that those estimates were in error.

Ind AS estimates as at 1 April 2020 are consistent with the estimates as at the same date made in conformity with previous GAAP. The Company made estimates for
Impairment of financial assets based on expected credit loss model in accordance with Ind AS at the date of transition as these were not required under previous GAAP.

(ii) Classification and measurement of financial assets

Ind AS 101 requires an entity to assess classification and measurement of financial assets on the basis of the facts and circumstances that exist at the date of transition to Ind
AS.

C. Reconciliations between previous GAAP and Ind AS

Ind AS 101 requires an entity to reconcile equity, total comprehensive income and cash flows for prior periods. The following tables represent the reconciliations from
previous GAAP to Ind AS.

Reconciliation of equity - - - - - -
As at April 01, 2020 As at March 31, 2021
Particulars Notes to first time Previous Adjustments Ind AS Previous GAAP* Adjustments Ind AS
adoption GAAP*
ASSETS
Non-current assets
Property, plant and equipment - - - - - -
Capital work-in-progress - - - - - -
Other intangible assets - - - - - -
ROU Right-of-use assets - - - - - -
Financial assets - - - - - -
(i) Investments - - - - - -
Security deposi (ii) Other financial assets - - - - - -
Non-current tax assets (net) - - - - - -
Prepaid expens Other non-current assets - - - - - -
Total Non-current assets - - - - - -

Current assets
Inventories - - - - -
Financial assets
Investment (i) Investments - - - - - -
Provision for (ii) Trade receivables - - - - - -
(iii) Cash and cash equivalents - - - - - -
(iv) Other bank balances - - - - - -
(v) Other financial assets - - - - - -
Other current assets - - - - - -
Total Current assets - - - - - -

Total assets - - - - - -

EQUITY AND LIABILITIES

Equity
Equity share ca Equity share capital - - - - - -
Retained earni Other equity - - - - - -
Total equity - - - - - -

Liabilities
Non-current liabilities
Financial Liabilities
Borrowing (i) Borrowing - - - - - -
Lease liabilitie (ii) Lease liabilities - - - - - -
Other financial (iii) Other financial liabilities - - - - - -
Provisions - - - - -
Other non-curre Other non-current liabilities - - - - - -
Total Non-current liabilities - - - - - -

Current liabilities
Financial Liabilities
(i) Borrowing - - - - - -
(ii) Lease liabilities - - - - - -
(iii) Trade payables - - - - - -
- total outstanding dues of micro enterprises and small - - - - -
enterprises; -
- total outstanding dues of creditors other then micro - - - - -
enterprises and small enterprises; -
(iv) Other financial liabilities - - - - - -
Provisions - - - - - -
Other current li Other current liabilities - - - - - -
Total Current liabilities - - - - - -

Total equity and liabilities - - - - - -

*The previous GAAP figures have been reclassified to conform to Ind AS presentation requirements for the purposes of this note.

Reconciliation of total comprehensive income for the year ended 31 March 2020
Particulars Notes to first Previous GAAP* Adjustments Ind AS
time adoption
Revenue
Revenue from operations - - -
Other income Other income - - -
Total income - - -

Expenses
(a) Cost of traded goods sold - - -
(b) Changes in inventories of traded goods - - -
Rent (c) Rent - - -
(d) Sub-contracting cost - - -
Employee bene(e) Employee benefit expense - - -
Finance cost (f) Finance costs - - -
Depreciation (g) Depreciation and amortisation expense - - -
Other Expense(h) Other expenses - - -
Total expenses - - -

Profit before tax - - -

Income Tax expense
(a) Current tax -
(b) Deferred tax -
Profit for the year - - -

Other comprehensive income

Items that will not be reclassified to profit or loss
(a) Remeasurements of the defined benefit plans -
(b) Remeasurements of changes in fair value of equity instruments -
(c) Income tax relating to these items -
Total other comprehensive income - - -

Total comprehensive income for the year - - -

Reconciliation of total equity as at March 31, 2021and April 01, 2020

Particulars Notes to first March 31, 2021 April 01, 2020
time adoption
Total equity (shareholder’s funds) as per previous GAAP

Reclassification:
Share application money pending allotment
Remeasurement of defined benefit plans
Adjusted Total equity (shareholder’s funds) as per previous GAAP

Adjustments:

Total adjustments
Net impact brought forward from Opening balance sheet
Total equity as per Ind AS

Reconciliation of total comprehensive income for the year ended 31 March 2021
Particulars Notes to first time Amount
adoption
Profit after tax under Indian GAAP
Adjustments:

Total adjustments
Profit after tax as per Ind AS
Other Comprehensive Income
Total Comprehensive income for the year

Impact of Ind AS adoption on the statements of cash flows for the year ended 31 March 2021
Particulars Previous GAAP* Adjustments Ind AS
Net cash flow from operating activities
Net cash flow from investing activities
Net cash flow from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents as at 1 April 2020

Cash and cash equivalents as at 31 March 2021

D. Notes to first-time adoption:

a. Borrowings
Ind AS 109 requires transaction costs incurred towards origination of borrowings to be deducted from the carrying amount of borrowings on initial recognition. These costs
are recognised in the profit or loss over the tenure of the borrowing as part of the interest expense by applying the effective interest rate method.

Under previous GAAP, these transaction costs were charged to profit or loss as and when incurred. Accordingly, borrowings as at 31 March 2021 have been reduced by
Rs.____ (1 April 2020 – Rs____) with a corresponding adjustment to capital work in progress.

b. Security deposits/ Retention money

Under the previous GAAP, interest free security deposits/ retention money (that are refundable in cash on completion of the contract) are recorded at their transaction value.
Under Ind AS, all financial liabilities are required to be recognised at fair value. Accordingly, the Company has fair valued these security deposits under Ind AS. Difference
between the fair value and transaction value of the security deposit has been recognised as a reduction to the relevant expenditure. The Company then charges interest on the
said fair value of the security deposit/ retention money Consequent to this change, the amount of security deposits decreased by Rs. ___ as at 31 March 2021 (1 April 2020 –
Rs.___), the total expense charged to the profit and loss on account of accretion of the liability amounts to Rs. ___. The difference between the fair value and the transaction
value of the security deposit amounting to Rs.____ have been adjusted from the capital work in progress balance.

c. Remeasurements of post-employment benefit obligations

Under Ind AS, remeasurements i.e. actuarial gains and losses and the return on plan assets, excluding amounts included in the net interest expense on the net defined benefit
liability are recognised in other comprehensive income instead of profit or loss. Under the previous GAAP, these remeasurements were forming part of the profit or loss for
the year. As a result of this change, the profit for the year ended March 31, 2021 decreased by Rs. ___ (net of tax). There is no impact on the total equity as at 31 March 2021.

d. Deferred Tax
Deferred tax have been recognised on the adjustments made on transition to Ind AS.

e. Retained Earnings
Retained earnings as at April 1, 2020 has been adjusted consequent to the above Ind AS transition adjustments.
ABC Limited
Notes to financial statements for the year ended March 31, 2022
CIN No. XXXX
(All amounts in ` lakhs, unless otherwise stated)

43 a) The Company had taken certain computers, office equipment, furniture and fixture and leasehold improvements under sale and leaseback arrangement in the earlier years and
classified that as operating lease and accordingly recognised the instalment amount paid as rent expenses. Also, the profit on sale of such assets was recognized upfront. Effective April
1, 2019 the Company had re-assessed the above arrangement and had classified it as assets taken on finance lease. The resulting prior period impact is debited/ (credited) to the
statement of profit and loss in the nature of other finance charges, depreciation and rent expense amounting to Rs 56,766,202, Rs 120,451,476 and (Rs 156,980,190) respectively
during the year ended March 31, 2020. Accordingly, the Company had recognized assets taken under finance lease having gross block amounting to Rs 475,505,920 and net block
amounting to Rs 196,552,472 as at March 31, 2020 and corresponding finance lease obligation amounting to Rs 223,167,287 as at March 31, 2020. Further, the gain on sale of such
assets recognised upfront in the earlier years has now been debited to the statement of profit and loss amounting to Rs 29,520,924.

b) The Company in the current year, entered into an agreement to foreclose the finance lease and made payment of Rs 150,981,744 upon such foreclosure including purchase of assets.
Further, effective the agreement date, Company had written off net block value of assets under finance lease and written back correponding minimum future lease payments
outstanding under the finance lease obligation.

44 Taxes
Income tax demand comprise demand from the Indian tax authorities for payment of additional tax of Rs 226,958,776 (March 31, 2020: Rs 211,400,461) including interest on demand
of Rs 15,558,315 (March 31, 2020: Nil), upon completion of their tax review for the financial year 2016-17. The tax demand is mainly on account of addition under section 68 of the
Income Tax Act, 1961. The matter is pending before the Commissioner of Income Tax (Appeals).

The Company is contesting the demands and the management, including its tax advisors, believe that its position will likely be upheld in the appellate process. No tax expense has
been accrued in the financial statements for the tax demand raised. The management believes that the ultimate outcome of this proceeding will not have a material adverse effect on the
Company's financial position and results of operations.

45 Impact of Covid-19

The outbreak of Coronavirus (COVID-19) pandemic globally is causing a slowdown of economic activity. In many countries, businesses are being forced to cease or limit their
operations for long or indefinite period of time. Measures taken to contain the spread of the virus, including travel bans, quarantines, social distancing, and closures of non-essential
services have triggered disruptions to businesses worldwide, resulting in an economic slowdown and uncertainties pertaining to future operations.

In preparation of these financial statements, the Company has considered the possible effects that may result from COVID-19 on the carrying amount of its assets. In developing the
assumptions relating to the possible future uncertainties in the global conditions because of COVID-19, the Company, as on date on approval of these financial statements has taken
into account both the current situation and the likely future developments and has considered internal and external sources of information to arrive at its assessment. The Company has
performed sensitivity analysis on the assumptions used and based on current estimates expects the carrying amount of these assets will be recovered. The impact of COVID-19 on the
Company’s financial statements may differ from that estimated as at the date of approval of these financial statements.

46 The Code on Social Security 2020 (Code), which received the Presidential Assent on September 28, 2020, subsumes nine laws relating to social security, retirement and employee
benefits, including the Employee Provident Fund and Miscellaneous Provisions Act, 1952 and the Payment of Gratuity Act, 1972. The effective date of the Code is yet to be notified.
The Company will assess the impact of the Code when it comes into effect and will record related impact thereon.

47 Approval of financial statements

The financial statements were approved for issue by the board of directors on ___________.

As per our report of even date

 Entry April 01, 2020
Deferred Tax Asset -
Deferred Tax Income -
Deferred Tax Liability -
Deferred Tax Expenses -

Carrying amount as on
[Link] Particulars SWP Category April 01, 2020

1 Right-of-use assets Asset -

2 Investment in mutual fund Asset -
3 Investment in fellow subsidiary Asset -
4 Lease Liabiity Liability -
5 Security deposit Receivable Asset -
6 Security deposit Payable Liability 0
7 Term Loan Liability 0
8 Loan to employee Asset 0
9 ESOP Reserve Liability -
10 CCD Liability 0
11 CCPS Liability 0

Carrying amount as on
[Link] Particulars SWP Category April 01, 2021

1 Right-of-use assets Asset -

2 Investment in mutual fund Asset -
3 Investment in fellow subsidiary Asset -
4 Lease Liabiity Liability -
5 Security deposit Receivable Asset -
6 Security deposit Payable Liability 0
7 Term Loan Liability 0
8 Loan to employee Asset 0
9 ESOP Reserve Liability -
10 CCD Liability 0
11 CCPS Liability -
 Carrying amount as on
[Link] Particulars SWP Category April 01, 2022

1 Right-of-use assets Asset -

2 Investment in mutual fund Asset -
3 Investment in fellow subsidiary Asset -
4 Lease Liabiity Liability -
5 Security deposit Receivable Asset -
6 Security deposit Payable Liability 0
7 Term Loan Liability 0
8 Loan to employee Asset 0
9 ESOP Reserve Liability -
10 CCD Liability 0
11 CCPS Liability -
Entry 31-Mar-21 Entry 31-Mar-22
Deferred Tax Asset - - Deferred Tax Asset -
Deferred Tax Income - Deferred Tax Income -
Deferred Tax Liability - Deferred Tax Liability -
Deferred Tax Expenses - Deferred Tax Expenses -

Tax Base as on April 01, Temporary Difference DTA/DTL 0.2517

2020 as on April 01, 2020

- - DTA -
- - DTA -
- - NA -
- - DTA -
- - NA -
0 - NA -
0 - DTA -
0 - NA -
- - DTA -
- - NA -
0 - NA -
DTA -
DTL -
Net -

Tax Base as on April 01, Temporary Difference DTA/DTL 0.2517

2021 as on April 01, 2021

- - DTA -
- - DTA -
- - NA -
- - DTA -
- - NA -
0 - NA -
0 - DTA -
0 - NA -
- - DTA -
- - NA -
- - NA -
DTA -
DTL -
Net -
Tax Base as on April 01, Temporary Difference DTA/DTL 0.2517
2022 as on April 01, 2022

- - DTA -
- - DTA -
- - NA -
- - DTA -
- - NA -
0 - NA -
0 - DTA -
0 - NA -
- - DTA -
- - NA -
- - NA -
DTA -
DTL -
Net -
[Link] as on 31 March, 2020 -
[Link] as on 31 March, 2021 - -
[Link] as on 31 March, 2022 - -
 Period Particulars Dr/Cr
Lease & SD Paid on Lease 1-Apr-20 Right-of-use assets Dr
1-Apr-20 Lease Liability Cr
(Being ROU asset and Lease liability recognised on the
date of transition)

1-Apr-20 Deferred rent-ROU Dr.

1-Apr-20 Security deposits - ROU Cr.
(Being prepaid portion of security deposits)

1-Apr-20 Right-of-use assets Dr.

1-Apr-20 Deferred rent-ROU Cr.
(Being movement of prepaid rent to ROU asset)

1-Apr-20 Security deposits - ROU Dr.

1-Apr-20 Interest income on SD (Retained Earning) Cr.
(Being accretion of interest on security deposits)

1-Apr-20 Interest Expenses (Retained Earning) Dr.

1-Apr-20 Lease Liability Cr.
(Being interest expenses charged on lease liability )

1-Apr-20 Lease Liability Dr.

1-Apr-20 Rent Paid (Retained earning) Cr.
(Being rent paid recorded)

1-Apr-20 Depreciation (Retained Earning) Dr.

1-Apr-20 Right-of-use assets Cr.
(Being Depreciation charged on ROU asset)

1-Apr-20 Lease Equilisaiton reserve-Current Dr.

1-Apr-20 Lease Equilisaiton reserve-Non Current
1-Apr-20 LER reveresed (Retained Earning) Cr.
(Being reversal of LER)

31-Mar-21 Right-of-use assets Dr.

31-Mar-21 Lease Liability Cr.
(Being initial recognition new leases entered during FY 20-21)

31-Mar-21 Deferred rent-ROU Dr.

31-Mar-21 Security deposits - ROU Cr.
(Being prepaid portion of security deposits)

31-Mar-21 Right-of-use assets Dr.

31-Mar-21 Deferred rent-ROU Cr.
(Being movement of prepaid rent to ROU asset)
 31-Mar-21 Security deposits - ROU Dr.
31-Mar-21 Interest income Cr.
(Being accretion of interest on security deposits)

31-Mar-21 Interest Expenses Dr.

31-Mar-21 Lease Liability Cr.
(Being interest expenses charged on lease liability )

31-Mar-21 Lease Liability Dr.

31-Mar-21 Rent Paid Cr.
(Being rent paid recorded)

31-Mar-21 Depreciation on ROU Asset Dr.

31-Mar-21 Right-of-use assets Cr.

31-Mar-21 Lease Equilisaiton reserve-Current Dr.

31-Mar-21 Lease Equilisaiton reserve-Non Current Dr.
31-Mar-21 LER reveresed (Retained Earning) Cr.
(Being reversal of LER)

31-Mar-22 Right-of-use assets Dr.

31-Mar-22 Lease Liability Cr.
(Being initial recognition new leases entered during FY 20-21)

31-Mar-22 Deferred rent-ROU Dr.

31-Mar-22 Security deposits - ROU Cr.
(Being prepaid portion of security deposits)

31-Mar-22 Right-of-use assets Dr.

31-Mar-22 Deferred rent-ROU Cr.
(Being movement of prepaid rent to ROU asset)

31-Mar-22 Security deposits - ROU Dr.

31-Mar-22 Interest income Cr.
(Being accretion of interest on security deposits)

31-Mar-22 Interest Expenses Dr.

31-Mar-22 Lease Liability Cr.
(Being interest expenses charged on lease liability )

31-Mar-22 Lease Liability Dr.

31-Mar-22 Rent Paid Cr.
(Being rent paid recorded)

31-Mar-22 Depreciation on ROU Asset Dr.

31-Mar-22 Right-of-use assets Cr.

Security Deposit from customer

 1-Apr-20 Security deposits from customers Dr.
1-Apr-20 Advance from customers Cr.
(Being Advance portion segregated from security
deposit recevied from customer till the date of
transition)

1-Apr-20 Interest expense on SD Dr.

1-Apr-20 Security deposits from customers Cr.
(Being unwinding cost of security deposit payable)

31-Mar-21 Security deposits from customers Dr.

31-Mar-21 Advance from customers Cr.
(Being Advance portion segregated from security
deposit received in FY 2020-21)

31-Mar-21 Interest on security deposit Dr.

31-Mar-21 Security deposits from customers Cr.
(Being interest expenses recognised on security deposit received)

31-Mar-22 Security deposits from customers Dr.

31-Mar-22 Advance from customers Cr.
(Being Advance portion segregated from security
deposit received in FY 2020-21)

31-Mar-22 Interest on security deposit Dr.

31-Mar-22 Security deposits from customers Cr.
(Being interest expenses recognised on security deposit received)
Investment
1-Apr-20 Axis Liquid Fund - Direct Plan Dr.
1-Apr-20 Axis Short Term Fund Dr.
1-Apr-20 Dsp Blackrock Ultra Short Term Fund Dr.
1-Apr-20 Dsp Liquidity Fund-Direct Plan-Growth Dr.
1-Apr-20 Hdfc Floating Rate Income Short Term Dr.
1-Apr-20 Hdfc Short Term Opportunities Fund Dr.
1-Apr-20 Reliance Low Duration Fund Direct Growth Dr.
1-Apr-20 Axis Overnight Fund Direct-G- Pms Dr.
1-Apr-20 Hdfc Ultra Short Term Fund Direct-G (Pms) Dr.
1-Apr-20 Idfc Bond Short Term Direct-G (Pms) Dr.
1-Apr-20 Kotak Bond Short Term Direct-G (Pms) Dr.
1-Apr-20 Gain on fair value of Investment (Retained Earning)Cr.
(Being Fair Valuation Of Mutual Funds )

31-Mar-21 Bank Dr.

31-Mar-21 Relized Profit/Loss on Investment Cr.
31-Mar-21 Axis Short Term Fund Cr.
31-Mar-21 DSP Liquidity Fund-Direct Plan-Growth Cr.
31-Mar-21 HDFC Floating Rate Income Short Term Cr.
31-Mar-21 HDFC Short Term Opportunities Fund Cr.
31-Mar-21 Reliance Low Duration Fund Direct Growth Cr.
31-Mar-21 Kotak Bond Short Term Direct-G (Pms) Cr.
31-Mar-21 Idfc Bond Short Term Direct-G (Pms) Cr.
31-Mar-21 Hdfc Ultra Short Term Fund Direct-G (Pms) Cr.
(Being realised gain as per IND AS booked)

31-Mar-21 Axis Short Term Fund Dr.

31-Mar-21 DSP Liquidity Fund-Direct Plan-Growth Dr.
31-Mar-21 HDFC Floating Rate Income Short Term Dr.
31-Mar-21 HDFC Short Term Opportunities Fund Dr.
31-Mar-21 Reliance Low Duration Fund Direct Growth Dr.
31-Mar-21 Kotak Bond Short Term Direct-G (Pms) Dr.
31-Mar-21 Idfc Bond Short Term Direct-G (Pms) Dr.
31-Mar-21 Hdfc Ultra Short Term Fund Direct-G (Pms) Dr.
31-Mar-21 Relized Profit/Loss on Investment Dr.
31-Mar-21 Bank Cr.
(Being relized gain reversed)

31-Mar-21 Axis Liquid Fund - Direct Plan Dr.

31-Mar-21 Dsp Blackrock Ultra Short Term Fund Dr.
31-Mar-21 Hdfc Floating Rate Income Short Term Dr.
31-Mar-21 Idfc Bond Short Term Direct-G (Pms) Dr.
31-Mar-21 Kotak Bond Short Term Direct-G (Pms) Dr.
31-Mar-21 Fair value gain on financial instruments at fair valu Cr.
(Being fair valuation of mutual funds )

31-Mar-22 DSPBR Ultra Short Term Direct-G Dr.

31-Mar-22 Idfc Bond Short Term Direct-G (Pms) Dr.
31-Mar-22 Kotak Bond Short Term Direct-G (Pms) Cr.
31-Mar-22 Fair value gain on financial instruments at fair valu Cr.
(Being fair valuation of mutual funds )

31-Mar-22 Bank Dr.

31-Mar-22 Relized Profit/Loss on Investment Cr.
31-Mar-22 Axis Liquid Direct-G Cr.
31-Mar-22 HDFC Floating Rate Income ST Wholesale Direct-G Cr.
31-Mar-22 Kotak Bond Short Term Direct-G (PMS) Cr.
31-Mar-22 IDFC Bond Short Term Direct-G (PMS) Cr.
(Being realised gain as per IND AS booked)

31-Mar-22 Axis Liquid Direct-G Dr.

31-Mar-22 HDFC Floating Rate Income ST Wholesale Direct-G Dr.
31-Mar-22 Kotak Bond Short Term Direct-G (PMS) Dr.
31-Mar-22 IDFC Bond Short Term Direct-G (PMS) Dr.
31-Mar-22 Relized Profit/Loss on Investment Dr.
31-Mar-22 Bank Cr.
(Being realised gain reversed)
 31-Mar-22 HDFC Floating Rate Income Short Term Dr.
31-Mar-22 Miscellaneous Reciepts Cr.
(Being investment written back)

Borrowings

1-Apr-20 Borrowing Dr.

1-Apr-20 Interest on Loan (Retained earning) Cr.
(Being accretion of finance cost on effective interest rate)

31-Mar-21 Finance cost Dr.

31-Mar-21 Borrowing Cr.
(Being accretion of finance cost on effective interest rate)

Not considered 31-Mar-21 Borrowing- Current Dr.

31-Mar-21 Borrowing Cr.
(Being bifurcation of liability into current and non-current)

31-Mar-22 Finance cost Dr.

31-Mar-22 Borrowing Cr.
(Being accretion of finance cost on effective interest rate)
Loan to employee
31-Mar-21 Prepaid expense Dr.
31-Mar-21 Loan to employee Cr.

31-Mar-21 Employee benefit expenes Dr.

31-Mar-21 Prepaid expense Cr.

31-Mar-22 Employee benefit expenes Dr.

31-Mar-22 Prepaid expense Cr.

Preference Share
1-Apr-20 Compulsory convertible preference share capital Dr.
1-Apr-20 Other Equity - Preference Share Cr.

ESOP
1-Apr-20 ESOP Expense (Retained earning) Dr.
1-Apr-20 ESOP Reserve (Retained earning) Cr.

31-Mar-21 ESOP Expenses Dr.

31-Mar-21 ESOP Reserve (Retained earning) Cr.

31-Mar-21 ESOP Expenses Dr.

31-Mar-21 ESOP Reserve Cr.

CCD
 1-Apr-20 Convertible Debenture Dr.
1-Apr-20 Other Equity - CCD (Retained earning) Cr.
1-Apr-20 Finance Liability Cr.

1-Apr-20 Finance Liability Dr.

1-Apr-20 Retained Earning Cr.

31-Mar-21 Convertible Debenture Dr.

31-Mar-21 Other Equity - CCD (Retained earning) Cr.
31-Mar-21 Finance Liability Cr.

31-Mar-21 Finance Liability Dr.

31-Mar-21 Finance cost Cr.
 - 5/5/2022 4/1/2020
Amount 19-20 20-21 21-22
- - Right-of-use assets Right-of-use assets Right-of-use assets
- - Lease Liability Lease Liability Lease Liability

- Deferred rent-ROU Deferred rent-ROU Deferred rent-ROU

- Security deposits - ROU Security deposits - R Security deposits - ROU

- Right-of-use assets Right-of-use assets Right-of-use assets

- Deferred rent-ROU Deferred rent-ROU Deferred rent-ROU

- Security deposits - ROU Security deposits - R Security deposits - ROU

- Interest income on SD (Retai Interest income on SDInterest income on SD (Retained

- Interest Expenses (Retained EInterest Expenses (ReInterest Expenses (Retained Earn

- Lease Liability Lease Liability Lease Liability

- Lease Liability Lease Liability Lease Liability

- Rent Paid (Retained earning) Rent Paid (Retained eRent Paid (Retained earning)

- Depreciation (Retained EarninDepreciation (RetaineDepreciation (Retained Earning)

- Right-of-use assets Right-of-use assets Right-of-use assets

- Lease Equilisaiton reserve-CuLease Equilisaiton re Lease Equilisaiton reserve-Curre

- Lease Equilisaiton reserve-NoLease Equilisaiton re Lease Equilisaiton reserve-Non C
- LER reveresed (Retained EarnLER reveresed (RetainLER reveresed (Retained Earning

- Right-of-use assets Right-of-use assets

- Lease Liability Lease Liability

- Deferred rent-ROU Deferred rent-ROU

- Security deposits - R Security deposits - ROU

- Right-of-use assets Right-of-use assets

- Deferred rent-ROU Deferred rent-ROU
- Security deposits - R Security deposits - ROU
- Interest income Interest income on SD (Retained

- Interest Expenses Interest Expenses (Retained Earn

- Lease Liability Lease Liability

- Lease Liability Lease Liability

- Rent Paid Rent Paid (Retained earning)

- Depreciation on ROU Depreciation (Retained Earning)

- Right-of-use assets Right-of-use assets

- Lease Equilisaiton re Lease Equilisaiton reserve-Curre

- Lease Equilisaiton re Lease Equilisaiton reserve-Non C
- - LER reveresed (RetainLER reveresed (Retained Earning

- Right-of-use assets
- Lease Liability

- Deferred rent-ROU
- Security deposits - ROU

- Right-of-use assets
- Deferred rent-ROU

- Security deposits - ROU

- Interest income

- Interest Expenses
- Lease Liability

- Lease Liability
- Rent Paid

- Depreciation on ROU Asset

- Right-of-use assets
 - Other financial liabilities Security deposits fro Security deposits from customer
- Other non-current liabilities Advance from customAdvance from customers

- Retained earning Interest income on SDInterest income on SD (Retained

- Security deposits from custo Security deposits fro Security deposits from customer

- Security deposits fro Security deposits from customer

- Advance from customAdvance from customers

- Interest on security d Interest income on SD (Retained

- Security deposits fro Security deposits from customer
it received)

- Security deposits from customers

- Advance from customers

- Interest on security deposit

- Security deposits from customer
it received)

- Axis Liquid Fund - Direct Plan Axis Liquid Fund - Dir Axis Liquid Fund - Direct Plan
- Axis Short Term Fund Axis Short Term FundAxis Short Term Fund
- Dsp Blackrock Ultra Short Te Dsp Blackrock Ultra S Dsp Blackrock Ultra Short Term
- Dsp Liquidity Fund-Direct Pl Dsp Liquidity Fund-Di Dsp Liquidity Fund-Direct Plan-
- Hdfc Floating Rate Income ShHdfc Floating Rate I Hdfc Floating Rate Income Short
- Hdfc Short Term Opportuniti Hdfc Short Term OppoHdfc Short Term Opportunities
- Reliance Low Duration Fund DReliance Low Duratio Reliance Low Duration Fund Dir
- Axis Overnight Fund Direct-G Axis Overnight Fund DAxis Overnight Fund Direct-G- P
- Hdfc Ultra Short Term Fund DHdfc Ultra Short TermHdfc Ultra Short Term Fund Dire
- Idfc Bond Short Term Direct- Idfc Bond Short Term Idfc Bond Short Term Direct-G (
- Kotak Bond Short Term DirectKotak Bond Short Ter Kotak Bond Short Term Direct-G
- Gain on fair value of Investm Gain on fair value of Gain on fair value of Investment

- Bank Bank
- Relized Profit/Loss o Gain on fair value of Investment
- Axis Short Term FundAxis Short Term Fund
- DSP Liquidity Fund-DiDSP Liquidity Fund-Direct Plan-
- HDFC Floating Rate I HDFC Floating Rate Income Shor
- HDFC Short Term Oppo HDFC Short Term Opportunities
- Reliance Low Duratio Reliance Low Duration Fund Dir
- Realised gain 2021 Kotak Bond Short Ter Kotak Bond Short Term Direct-G
- Idfc Bond Short Term Idfc Bond Short Term Direct-G (
- Hdfc Ultra Short TermHdfc Ultra Short Term Fund Dire

- Axis Short Term FundAxis Short Term Fund

- DSP Liquidity Fund-DiDSP Liquidity Fund-Direct Plan-
- HDFC Floating Rate I HDFC Floating Rate Income Shor
- HDFC Short Term Oppo HDFC Short Term Opportunities
- Reliance Low Duratio Reliance Low Duration Fund Dir
- Kotak Bond Short Ter Kotak Bond Short Term Direct-G
- Idfc Bond Short Term Idfc Bond Short Term Direct-G (
- Hdfc Ultra Short TermHdfc Ultra Short Term Fund Dire
- Relized Profit/Loss o Gain on fair value of Investment
- Bank Bank

- Axis Liquid Fund - Dir Axis Liquid Fund - Direct Plan

- Dsp Blackrock Ultra S Dsp Blackrock Ultra Short Term
- Hdfc Floating Rate I Hdfc Floating Rate Income Short
- Idfc Bond Short Term Idfc Bond Short Term Direct-G (
- Kotak Bond Short Ter Kotak Bond Short Term Direct-G
- Fair value gain on finaGain on fair value of Investment

- DSPBR Ultra Short Term Direct-G

- Idfc Bond Short Term Direct-G (
- Kotak Bond Short Term Direct-G
- Fair value gain on financial instr

- Bank
- Relized Profit/Loss on Investmen
- Axis Liquid Direct-G
- HDFC Floating Rate Income ST W
- Kotak Bond Short Term Direct-G
- IDFC Bond Short Term Direct-G

- Axis Liquid Direct-G

- HDFC Floating Rate Income ST W
- Kotak Bond Short Term Direct-G
- IDFC Bond Short Term Direct-G
- Relized Profit/Loss on Investmen
- Bank
- HDFC Floating Rate Income Shor
- Miscellaneous Reciepts

- Borrowing Borrowing Borrowing

- Interest on Loan (Retained eaInterest on Loan (Ret Interest on Loan (Retained earni

- Finance cost Interest on Loan (Retained earni

- Borrowing Borrowing

26,409,759 Borrowing- Current Borrowing- Current

(26,409,759) Borrowing Borrowing

- Finance cost
- Innoven_2 Borrowing

- Prepaid expense Prepaid expense

- Loan to employee Loan to employee

- Employee benefit expRetained Earning

- Prepaid expense Prepaid expense

- Employee benefit expenes

- Prepaid expense

- Compulsory convertible prefeCompulsory convertiblCompulsory convertible preferen

- Other Equity - Preference ShaOther Equity - Prefer Other Equity - Preference Share

- ESOP Expense (Retained earnESOP Expense (RetainESOP Expense (Retained earning

- ESOP Reserve (Retained earniESOP Reserve (RetainESOP Reserve (Retained earning

- ESOP Expenses ESOP Expense (Retained earning

- ESOP Reserve (Retained earniESOP Reserve (RetainESOP Reserve (Retained earning

-
-
- Convertible Debenture Convertible DebenturConvertible Debenture
- Other Equity - CCD (Retained Other Equity - CCD (ROther Equity - CCD (Retained ear
- Finance Liability Finance Liability Finance Liability

- Finance Liability Finance Liability Finance Liability

- Retained Earning Retained Earning Retained earning

- Convertible DebenturConvertible Debenture

- Other Equity - CCD (ROther Equity - CCD (Retained ear
- Finance Liability Finance Liability

- Finance Liability Finance Liability

- Finance cost Retained earning
 3,404,236,650 ###
-3,404,236,650 3,404,236,650

-
-
243,097,505 (243,097,505)
eposits - ROU -243,097,505 243,097,505
-
-
243,097,505 (243,097,505)
-243,097,505 243,097,505
-
-
eposits - ROU 66,312,080 (66,312,080)
ncome on SD (Retained -66,312,080 66,312,080
-
-
xpenses (Retained Earn 766,137,355 (766,137,355)
-766,137,355 766,137,355
-
-
1,572,779,794 ###
(Retained earning) -1,572,779,794 1,572,779,794
-
-
tion (Retained Earning) 1,275,008,806 ###
-1,275,008,806 1,275,008,806
-
-
ilisaiton reserve-Curre 34,683,908 (34,683,908)
ilisaiton reserve-Non C 229,256,919 (229,256,919)
esed (Retained Earning -263,940,827 263,940,827
-
-
412,608,204 (412,608,204)
-412,608,204 412,608,204
-
-
57,580,547 (57,580,547)
eposits - ROU -57,580,547 57,580,547
-
-
57,580,547 (57,580,547)
-57,580,547 57,580,547
-
-
 eposits - ROU 48,350,410 (48,350,410)
ncome on SD (Retained -48,350,410 48,350,410
-
-
xpenses (Retained Earn 354,748,203 (354,748,203)
-354,748,203 354,748,203
-
-
700,172,786 (700,172,786)
(Retained earning) -700,172,786 700,172,786
-
-
tion (Retained Earning) 625,189,322 (625,189,322)
-625,189,322 625,189,322
-
ilisaiton reserve-Curre 22,867,926 (22,867,926)
ilisaiton reserve-Non C 80,850,167 (80,850,167)
esed (Retained Earning -103,718,093 103,718,093
-

833,997,392 (833,997,392)
-833,997,392 833,997,392
-
-
117,284,638 (117,284,638)
eposits - ROU -117,284,638 117,284,638
-
-
117,284,638 (117,284,638)
-117,284,638 117,284,638
-
-
eposits - ROU 75,187,045 (75,187,045)
-75,187,045 75,187,045
-
-
392,896,657 (392,896,657)
-392,896,657 392,896,657
-
-
993,841,025 (993,841,025)
-993,841,025 993,841,025
-
-
tion on ROU Asset 773,796,652 (773,796,652)
-773,796,652 773,796,652
-
 eposits from customer 48,841,121
rom customers -48,841,121

ncome on SD (Retained 1,409,241

eposits from customer -1,409,241

eposits from customer 17,395,456

rom customers -17,395,456

ncome on SD (Retained 67,339,266

eposits from customer -67,339,266

eposits from customers

rom customers -

n security deposit
eposits from customer -

-
d Fund - Direct Plan 840,922 (840,922)
Term Fund 8,899,000 (8,899,000)
rock Ultra Short Term 3,551,027 (3,551,027)
dity Fund-Direct Plan- 5,665,330 (5,665,330)
ting Rate Income Short 12,298,000 (12,298,000)
t Term Opportunities 13,147,000 (13,147,000)
ow Duration Fund Dir 167,845 (167,845)
night Fund Direct-G- P 617 (617)
a Short Term Fund Dire 3,153,461 (3,153,461)
Short Term Direct-G ( 4,867,708 (4,867,708)
nd Short Term Direct-G 4,117,076 (4,117,076)
air value of Investment -56,707,985 56,707,985
-
-
371,231,128 (371,231,128)
air value of Investment -10,040,990 10,040,990
Term Fund -48,899,000 48,899,000
dity Fund-Direct Plan- -53,872,000 53,872,000
ating Rate Income Shor -407,675 407,675
rt Term Opportunities -73,147,000 73,147,000
 ow Duration Fund Dir -2,217,839 2,217,839
nd Short Term Direct-G -18,989,178 18,989,178
Short Term Direct-G ( -50,264,638 50,264,638
a Short Term Fund Dire -113,392,809 113,392,809
-
-
Term Fund 40,000,000 (40,000,000)
dity Fund-Direct Plan- 48,206,671 (48,206,671)
ating Rate Income Shor 300 (300)
rt Term Opportunities 60,000,000 (60,000,000)
ow Duration Fund Dir 2,049,994 (2,049,994)
nd Short Term Direct-G 18,238,294 (18,238,294)
Short Term Direct-G ( 48,305,176 (48,305,176)
a Short Term Fund Dire 110,239,353 (110,239,353)
air value of Investment 44,191,342 (44,191,342)
-371,231,128 371,231,128
-
-
d Fund - Direct Plan 862,030 (862,030)
rock Ultra Short Term 1,264,962 (1,264,962)
ting Rate Income Short 5,909,574 (5,909,574)
Short Term Direct-G ( 6,082,408 (6,082,408)
nd Short Term Direct-G 7,206,035 (7,206,035)
air value of Investment -21,325,009 21,325,009
-

tra Short Term Direct-G 874,586

Short Term Direct-G ( 3,858,420
nd Short Term Direct-G 2,556,222
gain on financial instr -7,289,228

273,287,789
ofit/Loss on Investmen -8,574,747
-68,765,144
ating Rate Income ST W -77,799,907
nd Short Term Direct-G -82,171,932
d Short Term Direct-G -35,976,059 35,976,059

67,060,541
ating Rate Income ST W 59,661,667
nd Short Term Direct-G 72,811,929
d Short Term Direct-G 31,991,778
ofit/Loss on Investmen 41,761,873
-273,287,789
ating Rate Income Shor 338,041
eous Reciepts -338,041

-
-
551,569 (551,569)
n Loan (Retained earni -551,569 551,569
-
-
n Loan (Retained earni 823,882 (823,882)
-823,882 823,882
-
-
26,409,759
(26,409,759)
-

414,708
-414,708

-
2,252,611 (2,252,611)
-2,252,611 2,252,611
-
469,294 (469,294)
-469,294 469,294

benefit expenes 1,126,305

-1,126,305
-
-
ry convertible preferen 1,405,924,600 ###
uity - Preference Share -1,405,924,600 1,405,924,600
-
-
ense (Retained earning 1,477,163 (1,477,163)
erve (Retained earning -1,477,163 1,477,163
-
-
ense (Retained earning 3,756,714 (3,756,714)
erve (Retained earning -3,756,714 3,756,714

954,280
-954,280 954,280

-
 le Debenture 719,050,000 (719,050,000)
uity - CCD (Retained ear -719,050,000 719,050,000
- -
-
- -
- -
-
le Debenture 788,000,000 (788,000,000)
uity - CCD (Retained ear -788,000,000 788,000,000
- -
-
- -
- -
Trial Balance
1-Apr-2021 to 31- Mar-2022

Particulars BS or PL Assets/Liabilities Main Caption

BS Assets Trade receivables
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other assets
BS Assets Other assets
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Assets Other assets
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Cash and cash equiva
BS Assets Other financial assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Capital work-in-progr
BS Assets Inventories
BS Assets Capital work-in-progr
BS Assets Cash and cash equiva
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Equity
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
BS Assets Other bank balances
BS Assets Other bank balances
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Income Revenue from operati
PL Expenses Expenses
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Cash and cash equiva
BS Assets Investments
BS Assets Cash and cash equiva
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other assets
BS Assets Other assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Fixed Assets
PL Expenses Expenses
PL Income Other Income
PL Income Other Income
PL Income Other Income
PL Income Other Income
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Revenue from operati
PL Income Revenue from operati
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Assets Inventories
BS Assets Capital work-in-progr
PL Income Other Income
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
 PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
Grand Total

Profit & Loss A/c

As per trial
Difference

Ind As Adjustment Entry

Right-of-use assets BS Assets Fixed Assets

Security deposits - ROU BS Assets Other financial assets
Deferred rent-ROU BS Assets Other assets
Axis Liquid Fund - Direct Plan BS Assets Investments
Axis Short Term Fund BS Assets Investments
Dsp Blackrock Ultra Short Term Fund BS Assets Investments
Dsp Liquidity Fund-Direct Plan-Growth BS Assets Investments
Hdfc Floating Rate Income Short Term BS Assets Investments
Hdfc Short Term Opportunities Fund BS Assets Investments
Reliance Low Duration Fund Direct Growth BS Assets Investments
Axis Overnight Fund Direct-G- Pms BS Assets Investments
Hdfc Ultra Short Term Fund Direct-G (Pms) BS Assets Investments
Idfc Bond Short Term Direct-G (Pms) BS Assets Investments
Kotak Bond Short Term Direct-G (Pms) BS Assets Investments
Compulsory convertible preference share capital BS Equity & Liabilities Equity
Borrowing BS Equity & Liabilities Liabilities
Convertible Debenture BS Equity & Liabilities Liabilities
Finance Liability BS Equity & Liabilities Liabilities
Lease Liability BS Equity & Liabilities Liabilities
Lease Equilisaiton reserve-Non Current BS Equity & Liabilities Liabilities
Lease Equilisaiton reserve-Current BS Equity & Liabilities Liabilities
Loan to employee BS Assets Other financial assets
Prepaid expense BS Assets Other assets
Provision for Debtors BS Assets Trade receivables
Interest income PL Other Income Other Income
Relized Profit/Loss on Investment PL Other Income Other Income
Fair value gain on financial instruments at fair valuePL Other Income Other Income
Rent Expenses PL Expenses Expenses
Rent Paid PL Expenses Expenses
Employee benefit expenes PL Expenses Expenses
ESOP Expenses PL Expenses Expenses
Interest Expenses PL Expenses Expenses
Finance cost PL Expenses Expenses
Depreciation on ROU Asset PL Expenses Expenses
ECL- Ind AS PL Expenses Expenses
Security deposits from customers BS Equity & Liabilities Liabilities
Advance from customers BS Equity & Liabilities Liabilities
Interest on security deposit PL Expenses Expenses
Axis Liquid Direct-G BS Assets Investments
Bank BS Assets Cash and cash equiva
Depreciation (Retained Earning) BS Equity & Liabilities Equity
DSPBR Ultra Short Term Direct-G BS Assets Investments
ESOP Expense (Retained earning) BS Equity & Liabilities Equity
ESOP Reserve (Retained earning) BS Equity & Liabilities Equity
Gain on fair value of Investment (Retained Earning) BS Equity & Liabilities Equity
HDFC Floating Rate Income ST Wholesale Direct-GBS Assets Investments
Interest Expenses (Retained Earning) BS Equity & Liabilities Equity
Interest income on SD (Retained Earning) BS Equity & Liabilities Equity
Interest on Loan (Retained earning) BS Equity & Liabilities Equity
LER reveresed (Retained Earning) BS Equity & Liabilities Equity
Other Equity - CCD (Retained earning) BS Equity & Liabilities Equity
Other Equity - Preference Share BS Equity & Liabilities Equity
Rent Paid (Retained earning) BS Equity & Liabilities Equity
Interest expense on SD BS Equity & Liabilities Equity
Miscellaneous Reciepts PL Income Other Income
Retained earning BS Equity & Liabilities Equity
 Ind-AS Ind-AS
Debit Credit
i.e. account head i.e. account sub-head
Trade receivables Unsecured, considered good - -
Other financial assets Balances in payment gateways - -
Other financial assets Balances in payment gateways - -
Other financial assets Balances in payment gateways - -
Other financial assets Balances in payment gateways - -
Other expenses Common area maintenance - -
Other expenses Common area maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Sub-contracting cost Sub-contracting cost - -
Other expenses Repair and maintenance - -
Provision for employee benefits Provision for compensated absences - -
Employee benefits expense Gratuity expense - -
Provision for employee benefits Provision for gratuity - -
Other financial assets Interest accrued on fixed deposit - -
Other liabilities Advance from customers - -
Other liabilities Deferred income - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other assets Advance to vendors - -
Other assets Capital Advances - -
Other financial assets Other recoverable - -
Other financial liabilities Employee related liability - -
Other assets Advance to employee - -
Other financial assets Interest free loan to employees - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to vendors - -
Other expenses Advertisement and sales promotion - -
Other expenses Legal and professional expenses (refer n - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Other expenses Bonus Ex Gratia - -
Other expenses Security- Empr Bonus Direct - -
Other expenses Housekeeping- Empr Bonus Direct - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Sponsorship Expenses - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Other financial assets Balances in payment gateways - -
Other financial assets Balances in payment gateways - -
Other financial assets Balances in payment gateways - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Other financial assets Balances in payment gateways - -
Other assets Balance with government authorities - -
Other expenses Brokerage expenses - -
Other expenses Brokerage expenses - -
Other expenses Brokerage expenses - -
Other expenses Business promotion expenses - -
Other expenses Business promotion expenses - -
Other expenses Business promotion expenses - -
Other expenses Business promotion expenses - -
Capital work-in-progress Capital work in progress - -
Inventories Stock-in-Trade - -
Capital work-in-progress Capital work in progress - -
Cash and cash equivalents Cash in hand - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other equity Preference Shares - -
Borrowing- Unsecured 0.001% Compulsorily convertible debentu - -
Other liabilities Interest on debenture payable - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Other liabilities Deferred revenue - -
Other equity Retained earnings - -
Other bank balances Deposits with original maturity of more t - -
Other bank balances Deposits with original maturity of more t - -
Depreciation and amortisation expe Depreciation of property, plant and equip - -
Other expenses Electricity expenses - -
Other expenses Electricity expenses - -
Other expenses Electricity expenses - -
Other expenses Electricity expenses - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other equity Employees' stock options reserve - -
Other expenses Equipment hiring charges - -
Other expenses Equipment hiring charges - -
Other expenses Equipment hiring charges - -
Employee benefits expense Employee stock option scheme - -
Purchases of stock-in-trade Furniture for sale - -
Cost of traded goods sold Food items - -
Other expenses Foreign exchange loss - -
Cost of traded goods sold Food items - -
Revenue from operations Other services - -
Revenue from operations Other services - -
Sale of traded goods Food item - -
Revenue from operations Other services - -
Revenue from operations Other services - -
Revenue from operations Other services - -
Revenue from operations Income from facility management service - -
Revenue from operations Income from facility management service - -
Revenue from operations Income from facility management service - -
Revenue from operations Income from facility management service - -
Revenue from operations Income from facility management service - -
Sale of traded goods Furniture and work from home solutions - -
Revenue from operations Income from construction and fit-out proje - -
Revenue from operations Other services - -
Other expenses Insurance - -
Intangible assets Computer software - -
Intangible assets Computer software - -
Intangible assets Computer software - -
Intangible assets Computer software - -
Interest Income On fixed deposits - -
Other expenses Rates and taxes - -
Finance cost Interest on term loan - -
Finance cost Interest on term loan - -
Finance cost Interest on term loan - -
Finance cost Interest on term loan - -
Investments in Mutual Funds AXIS LIQUID FUND - Direct Plan - -
Investments in Mutual Funds Axis Overnight Fund Direct-G- PMS - -
Investments in Mutual Funds NIPPON INDIA ETF LIQUID BEES - -
Investments in Mutual Funds HDFC Ultra Short Term Fund Direct-G ( - -
Investments in Mutual Funds IDFC Bond Short Term Direct-G (PMS) - -
Balance with banks (i) In current accounts - -
Investments in Mutual Funds Kotak Bond Short Term Direct-G (PMS) - -
Balance with banks (i) In current accounts - -
Investments in Mutual Funds HDFC Overnight Fund Collection A/c - -
Investments in Mutual Funds IDFC Bond Short Term Direct-G (PMS) - -
Investments in Mutual Funds Kotak Bond Short Term Direct-G (PMS) - -
Investments in Mutual Funds AXIS SHORT TERM FUND - -
Investments in Mutual Funds DSP BlackRock Ultra Short Term Fund - -
Investments in Mutual Funds DSP Liquidity Fund-Direct Plan-Growth - -
Investments in Mutual Funds Kotak Liquid Direct Plan Growth- INF1 - -
Investments in Mutual Funds L&T Liquid Fund Direct Plan- Growth- - -
Investments in Mutual Funds Reliance Low Duration Fund Direct Grow - -
Investments in Mutual Funds HDFC Floating Rate Income Short Term - -
Investments in Mutual Funds HDFC Short Term Opportunities Fund - -
Investment in fellow subsidiary com Investment in fellow subsidiary company - -
Other liabilities Lease equalisation reserve - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Legal and professional expenses - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Recruitment and training expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Communication expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Provision for doubtful security deposits - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other financial assets Interest accrued on fixed deposit - -
Other Income Miscellaneous income - -
Changes in inventories of stock-in-tr Traded goods and components - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Other assets Prepaid expenses - -
Other assets Prepaid expenses - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Tangible assets Leasehold improvements - -
Other expenses Printing and stationery expenses - -
Interest Income On income tax refund - -
Other Income Miscellaneous income - -
Other Income Miscellaneous income - -
Other Income Gain on sale of mutual funds - -
Other financial liabilities Creditors for capital goods - -
Trade payables Trade payables - -
Security deposits - Considered Doubtful - -
Trade payables Trade payables - -
Trade payables Trade payables - -
Other financial liabilities Employee related liability - -
Trade payables Trade payables - -
Trade payables Trade payables - -
Other expenses Rates and taxes - -
Other expenses Rates and taxes - -
Other expenses Property tax - -
Other expenses Rates and taxes - -
Other expenses Rates and taxes - -
Other expenses Rates and taxes - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Revenue from operations Rental income - -
Revenue from operations Rental income - -
Other financial liabilities Retention money - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Other equity Securities premium reserve - -
Other expenses Security and housekeeping charges - -
Other expenses Security and housekeeping charges - -
Other expenses Security and housekeeping charges - -
Security deposits - Considered Good - -
Security deposits - Considered Good - -
Security deposits - Considered Good - -
Security deposits - Considered Good - -
Other financial liabilities Security deposits from customers - -
Share Capital Euiqty Shares - -
Other equity 0 - -
Other expenses Covid Vaccination Charges - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Other expenses Water charges - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Employee benefits expense Contribution to provident and other funds - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Trade payables Trade payables - -
Other financial liabilities Employee related liability - -
Other liabilities Duties & Taxes payable - -
Other financial liabilities Employee related liability - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other financial liabilities Employee related liability - -
Other liabilities Duties & Taxes payable - -
Inventories Stock-in-Trade - -
Capital work-in-progress Capital work in progress - -
Other Income Provision written back - -
Tangible assets Furniture and fixtures - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Furniture and fixtures - -
Tangible assets Furniture and fixtures - -
Tangible assets Computers - -
Tangible assets Computers - -
Tangible assets Computers - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Vehicles - -
Tangible assets Vehicles - -
Tangible assets Vehicles - -
Tangible assets Vehicles - -
Tangible assets Office equipment - -
Tangible assets Furniture and fixtures - -
Tangible assets Computers - -
Tangible assets Leasehold improvements - -
Tangible assets Office equipment - -
Other expenses Assets written off - -
Borrowing- Secured Term loan from other parties - -
Borrowing- Secured Term loan from other parties - -
Borrowing- Secured Term loan from other parties - -
Borrowing- Secured Term loan from other parties - -
Borrowing- Unsecured Finance lease obligation - -
Other financial liabilities Creditors for capital goods - -
Trade payables Trade payables - -
Other expenses Travelling and conveyance expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Parking Expenses - -
Other expenses Parking Expenses - -
Other expenses Travelling and conveyance expenses - -
Other financial assets Unbilled Revenue - -
Other financial assets Unbilled Revenue - -
Other financial assets Unbilled Revenue - -
Other assets Balance with government authorities - -
Other assets Balance with government authorities - -
Other assets Balance with government authorities - -
Other assets Balance with government authorities - -
Other financial assets Unbilled Revenue - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Legal and Prof. Services - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Loss on Disposal of Assets - -
Other Income Gain on sale of property, plant and equip - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Provision for doubtful debts - -
Other expenses Provision for doubtful advances - -
Other expenses Miscellaneous expenses - -
Other expenses Security Exp (Direct) - -
Other expenses Security and housekeeping charges - -
Other expenses Security and housekeeping charges - -
Other expenses Security and housekeeping charges - -
Other expenses Travelling and conveyance expenses - -
Other expenses Business promotion expenses - -
Other expenses Printing and stationery expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Repair and maintenance - -
Other expenses Communication expenses - -
Other expenses Electricity expenses - -
Other expenses Repair and maintenance - -
Other expenses Security and housekeeping charges - -
Other expenses Security and housekeeping charges - -
Other expenses Repair and maintenance - -
Other expenses Water charges - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Security and housekeeping charges - -
Other expenses Travelling and conveyance expenses - -
Other expenses Business promotion expenses - -
Other expenses Business promotion expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Printing and stationery expenses - -
Other expenses Repair and maintenance - -
Other expenses Communication expenses - -
Other expenses Recruitment and training expenses - -
Other expenses Business promotion expenses - -
Other expenses Security and housekeeping charges - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Repair and maintenance - -
Other expenses Business promotion expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Travelling and conveyance expenses - -
Employee benefits expense Salaries, allowances and other benefits - -
Other expenses Security and housekeeping charges - -
Other expenses Business promotion expenses - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Repair and maintenance - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Advertisement and sales promotion - -
Employee benefits expense Salaries, allowances and other benefits - -
Other expenses Security and housekeeping charges - -
Other expenses Legal and professional expenses (refer n - -
Other expenses Miscellaneous expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Communication expenses - -
Other expenses Miscellaneous expenses - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other expenses Charity and donation - -
Other liabilities Deferred revenue - -
Other financial liabilities Employee related liability - -
Other expenses Repair and maintenance - -
Other liabilities Duties & Taxes payable - -
Other expenses Communication expenses - -
Other expenses Miscellaneous expenses - -
- -

c/f profit Loss Retained earnings - -

- -

- -
- -

Tangible assets Right-of-use assets - 0

Security deposits - Considered Good - 0
Other assets Prepaid expenses - 0
Investments in Mutual Funds AXIS LIQUID FUND - Direct Plan - 0
Investments in Mutual Funds AXIS SHORT TERM FUND - 0
Investments in Mutual Funds DSP BlackRock Ultra Short Term Fund - 0
Investments in Mutual Funds DSP Liquidity Fund-Direct Plan-Growth - 0
Investments in Mutual Funds HDFC Floating Rate Income Short Term - 0
Investments in Mutual Funds HDFC Short Term Opportunities Fund - 0
Investments in Mutual Funds Reliance Low Duration Fund Direct Gro - 0
Investments in Mutual Funds Axis Overnight Fund Direct-G- PMS - 0
Investments in Mutual Funds HDFC Ultra Short Term Fund Direct-G - 0
Investments in Mutual Funds IDFC Bond Short Term Direct-G (PMS) - 0
Investments in Mutual Funds Kotak Bond Short Term Direct-G (PMS) - 0
Other equity 0.0001% compulsory convertible cumulat - 0
Borrowing- Secured Term loan from other parties - 0
Borrowing- Unsecured 0.001% Compulsorily convertible debent - 0
Borrowing- Unsecured Finance lease obligation - 0
Lease liabilities Lease liabilities - 0
Other liabilities Lease equalisation reserve - 0
Other liabilities Lease equalisation reserve - 0
Security deposits - Considered Good - 0
Other assets Prepaid expenses - 0
Trade receivables Unsecured, considered good - 0
Interest Income On Security Deposits - 0
Other Income Gain on sale of mutual funds - 0
Other Income Gain on sale of property, plant and equip - 0
Rent Rent - 0
Rent Rent - 0
Employee benefits expense Staff welfare expenses - 0
Employee benefits expense Employee stock option scheme - 0
Finance cost Interest on Lease Liabilities - 0
Finance cost Interest on term loan - 0
Depreciation and amortisation expe Depreciation of Right-of-use assets [Refe - 0
Other expenses Provision for doubtful debts - 0
Other financial liabilities Security deposits from customers - -
Other liabilities Advance from customers - 0
Finance cost Interest on security deposit - 0
Investments in Mutual Funds AXIS LIQUID FUND - Direct Plan - 0
Balance with banks (i) In current accounts - 0
Other equity Retained earnings - 0
Investments in Mutual Funds DSP BlackRock Ultra Short Term Fund - 0
Other equity Retained earnings - 0
Other equity Employees' stock options reserve - 0
Other equity Retained earnings - 0
Investments in Mutual Funds HDFC Floating Rate Income Short Term - 0
Other equity Retained earnings - 0
Other equity Retained earnings - 0
Other equity Retained earnings - 0
Other equity Retained earnings - 0
Other equity Equity component of convertible debentu - 0
Other equity Equity component of 0.0001% compulsory c - 0
Other equity Retained earnings - 0
Other equity Retained earnings - 0
Other Income Miscellaneous income - 0
Other equity Retained earnings -
 Other than co-working expense for segment reporting
Other than co-working liability for segment reporting
Other than co-working asset for segment reporting

Debit Adj Credit Adj Adjustments Net balance Adjustment

- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -

- - - -
-

-
-

- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- - - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
- 0 - - -
-
Adjusted balance XX Elimination Consolidated figure As per schedule Difference
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - CWIP
- -
- - CWIP
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - Software
- - Software
- - Software
- - Software
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - Finance lease entries
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - 91,028,124 #REF!
- - 100,702,383 #REF!
- - LEASE
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - FF
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - FF
- - FF
- - LAPTOP
- - LAPTOP
- - LAPTOP
- - LEASE
- - LEASE
- - LEASE
- - LEASE
- - LEASE
- - LEASE
- - LEASE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - OFFICE
- - Vehicles
- - Vehicles
- - Vehicles
- - Vehicles
- - OFFICE
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- - Misc
- -
- - Separate
- - Separate
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -

- - 26,702.76
-

- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
GST refund from op lease
Trial Balance
1-Apr-2020 to 31- Mar-2021
Particulars BS or PL Assets/Liabilities Main Caption
BS Assets Trade receivables
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other assets
BS Assets Other assets
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Assets Other assets
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Cash and cash equivalents
BS Assets Other financial assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Capital work-in-progress
BS Assets Inventories
BS Assets Capital work-in-progress
BS Assets Cash and cash equivalents
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Equity
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
BS Assets Other bank balances
BS Assets Other bank balances
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Income Revenue from operations
PL Expenses Expenses
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Cash and cash equivalents
BS Assets Investments
BS Assets Cash and cash equivalents
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other assets
BS Assets Other assets
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Fixed Assets
PL Expenses Expenses
PL Income Other Income
PL Income Other Income
PL Income Other Income
PL Income Other Income
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Revenue from operations
PL Income Revenue from operations
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Assets Inventories
BS Assets Capital work-in-progress
PL Income Other Income
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
 BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses

BS Equity & Liabilities Liabilities

BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Assets Cash and cash equivalents
BS Assets Non-current tax assets (net)
BS Assets Non-current tax assets (net)
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
Grand Total

Profit & Loss A/c

As per trial
Difference

Ind As Adjustment Entry

Right-of-use assets BS Assets Fixed Assets

Security deposits - ROU BS Assets Other financial assets
Deferred rent-ROU BS Assets Other assets
Axis Liquid Fund - Direct Plan BS Assets Investments
Axis Short Term Fund BS Assets Investments
Dsp Blackrock Ultra Short Term Fund BS Assets Investments
Dsp Liquidity Fund-Direct Plan-Growth BS Assets Investments
Hdfc Floating Rate Income Short Term BS Assets Investments
Hdfc Short Term Opportunities Fund BS Assets Investments
Reliance Low Duration Fund Direct Growth BS Assets Investments
Axis Overnight Fund Direct-G- Pms BS Assets Investments
Hdfc Ultra Short Term Fund Direct-G (Pms) BS Assets Investments
Idfc Bond Short Term Direct-G (Pms) BS Assets Investments
Kotak Bond Short Term Direct-G (Pms) BS Assets Investments
Compulsory convertible preference share capital BS Equity & Liabilities Equity
Borrowing BS Equity & Liabilities Liabilities
Convertible Debenture BS Equity & Liabilities Liabilities
Finance Liability BS Equity & Liabilities Liabilities
Lease Liability BS Equity & Liabilities Liabilities
Lease Equilisaiton reserve-Non Current BS Equity & Liabilities Liabilities
Lease Equilisaiton reserve-Current BS Equity & Liabilities Liabilities
Loan to employee BS Assets Other financial assets
Prepaid expense BS Assets Other assets
Provision for Debtors BS Assets Trade receivables
Interest income Income Other Income Other Income
Relized Profit/Loss on Investment Income Other Income Other Income
Fair value gain on financial instruments at fair valueIncome Other Income Other Income
Rent Expenses PL Expenses Expenses
Rent Paid PL Expenses Expenses
Employee benefit expenes PL Expenses Expenses
ESOP Expenses PL Expenses Expenses
Interest Expenses PL Expenses Expenses
Finance cost PL Expenses Expenses
Depreciation on ROU Asset PL Expenses Expenses
ECL- Ind AS PL Expenses Expenses
Security deposits from customers BS Equity & Liabilities Liabilities
Advance from customers BS Equity & Liabilities Liabilities
Interest on security deposit PL Expenses Expenses
Axis Liquid Direct-G BS Assets Investments
Bank BS Assets Cash and cash equivalents
Depreciation (Retained Earning) BS Equity & Liabilities Equity
DSPBR Ultra Short Term Direct-G BS Assets Investments
ESOP Expense (Retained earning) BS Equity & Liabilities Equity
ESOP Reserve (Retained earning) BS Equity & Liabilities Equity
Gain on fair value of Investment (Retained Earning) BS Equity & Liabilities Equity
HDFC Floating Rate Income ST Wholesale Direct-GBS Assets Investments
Interest Expenses (Retained Earning) BS Equity & Liabilities Equity
Interest income on SD (Retained Earning) BS Equity & Liabilities Equity
Interest on Loan (Retained earning) BS Equity & Liabilities Equity
LER reveresed (Retained Earning) BS Equity & Liabilities Equity
Other Equity - CCD (Retained earning) BS Equity & Liabilities Equity
Other Equity - Preference Share BS Equity & Liabilities Equity
Rent Paid (Retained earning) BS Equity & Liabilities Equity
Interest expense on SD BS Equity & Liabilities Equity
 Ind-AS Ind-AS
i.e. account head i.e. account sub-head
Trade receivables Unsecured, considered good
Other financial assets Balances in payment gateways
Other financial assets Balances in payment gateways
Other financial assets Balances in payment gateways
Other financial assets Balances in payment gateways
Other expenses Common area maintenance
Other expenses Common area maintenance
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Sub-contracting cost Sub-contracting cost
Other expenses Repair and maintenance
Provision for employee benefits Provision for compensated absences
Employee benefits expense Gratuity expense
Provision for employee benefits Provision for gratuity
Other financial assets Interest accrued on fixed deposit
Other liabilities Advance from customers
Other liabilities Deferred income
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other assets Advance to vendors
Other assets Capital Advances
Other financial assets Other recoverable
Other financial liabilities Employee related liability
Other assets Advance to employee
Other financial assets Interest free loan to employees
Other assets Advance to employee
Other assets Advance to employee
Other assets Advance to employee
Other assets Advance to employee
Other assets Advance to employee
Other assets Advance to vendors
Other expenses Advertisement and sales promotion
Other expenses Legal and professional expenses (refer note below)
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Other expenses Advertisement and sales promotion
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Other financial assets Balances in payment gateways
Other financial assets Balances in payment gateways
Other financial assets Balances in payment gateways
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Balance with banks (i) In current accounts
Other financial assets Balances in payment gateways
Other assets Balance with government authorities
Other expenses Brokerage expenses
Other expenses Brokerage expenses
Other expenses Brokerage expenses
Other expenses Business promotion expenses
Other expenses Business promotion expenses
Other expenses Business promotion expenses
Other expenses Business promotion expenses
Capital work-in-progress Capital work in progress
Inventories Stock-in-Trade
Capital work-in-progress Capital work in progress
Cash and cash equivalents Cash in hand
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other expenses Communication expenses
Other equity Preference Shares
Borrowing- Unsecured 0.001% Compulsorily convertible debentures
Other liabilities Interest on debenture payable
Finance cost Other finance charges
Finance cost Other finance charges
Other liabilities Deferred revenue
Other equity Retained earnings
Other bank balances Deposits with original maturity of more than 3 months but less than 12 months
Other bank balances Deposits with original maturity of more than 3 months but less than 12 months
Depreciation and amortisation expensDepreciation of property, plant and equipment [Refer Note 5(a)]
Other expenses Electricity expenses
Other expenses Electricity expenses
Other expenses Electricity expenses
Other expenses Electricity expenses
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other financial liabilities Employee related liability
Other equity Employees' stock options reserve
Other expenses Equipment hiring charges
Other expenses Equipment hiring charges
Other expenses Equipment hiring charges
Employee benefits expense Employee stock option scheme
Purchases of stock-in-trade Furniture for sale
Purchases of stock-in-trade Food items
Other expenses Foreign exchange loss
Purchases of stock-in-trade Food items
Revenue from operations Other services
Revenue from operations Other services
Sale of traded goods Food item
Revenue from operations Other services
Revenue from operations Other services
Revenue from operations Other services
Revenue from operations Income from facility management services
Revenue from operations Income from facility management services
Revenue from operations Income from facility management services
Revenue from operations Income from facility management services
Revenue from operations Income from facility management services
Sale of traded goods Furniture and work from home solutions
Revenue from operations Income from construction and fit-out projects
Revenue from operations Other services
Other expenses Insurance
Intangible assets Computer software
Intangible assets Computer software
Intangible assets Computer software
Intangible assets Computer software
Interest Income On fixed deposits
Other expenses Rates and taxes
Finance cost Interest on term loan
Finance cost Interest on term loan
Finance cost Interest on term loan
Finance cost Interest on term loan
Investments in Mutual Funds AXIS LIQUID FUND - Direct Plan
Investments in Mutual Funds Axis Overnight Fund Direct-G- PMS
Investments in Mutual Funds NIPPON INDIA ETF LIQUID BEES
Investments in Mutual Funds HDFC Ultra Short Term Fund Direct-G (PMS)
Investments in Mutual Funds IDFC Bond Short Term Direct-G (PMS)
Balance with banks (i) In current accounts
Investments in Mutual Funds Kotak Bond Short Term Direct-G (PMS)
Balance with banks (i) In current accounts
Investments in Mutual Funds HDFC Overnight Fund Collection A/c
Investments in Mutual Funds IDFC Bond Short Term Direct-G (PMS)
Investments in Mutual Funds Kotak Bond Short Term Direct-G (PMS)
Investments in Mutual Funds AXIS SHORT TERM FUND
Investments in Mutual Funds DSP BlackRock Ultra Short Term Fund
Investments in Mutual Funds DSP Liquidity Fund-Direct Plan-Growth
Investments in Mutual Funds Kotak Liquid Direct Plan Growth- INF174K01NE8
Investments in Mutual Funds L&T Liquid Fund Direct Plan- Growth- INF917K01HF9
Investments in Mutual Funds Reliance Low Duration Fund Direct Growth
Investments in Mutual Funds HDFC Floating Rate Income Short Term
Investments in Mutual Funds HDFC Short Term Opportunities Fund
Investment in fellow subsidiary com ABC
Other liabilities Lease equalisation reserve
Other expenses Legal and professional expenses (refer note below)
Other expenses Legal and professional expenses (refer note below)
Other expenses Legal and professional expenses (refer note below)
Other expenses Legal and professional expenses (refer note below)
Other expenses Legal and professional expenses (refer note below)
Other expenses Recruitment and training expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Communication expenses
Other expenses Miscellaneous expenses
Other expenses Provision for doubtful security deposits
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other financial assets Interest accrued on fixed deposit
Other Income Miscellaneous income
Changes in inventories of stock-in-traTraded goods and components
Finance cost Other finance charges
Finance cost Other finance charges
Finance cost Other finance charges
Finance cost Other finance charges
Finance cost Other finance charges
Finance cost Other finance charges
Finance cost Other finance charges
Finance cost Other finance charges
Other assets Prepaid expenses
Other assets Prepaid expenses
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Tangible assets Leasehold improvements
Other expenses Printing and stationery expenses
Interest Income On income tax refund
Other Income Miscellaneous income
Other Income Miscellaneous income
Other Income Gain on sale of mutual funds
Other financial liabilities Creditors for capital goods
Trade payables Trade payables
Security deposits - Considered Doubtful
Trade payables Trade payables
Trade payables Trade payables
Trade payables Trade payables
Trade payables Trade payables
Other expenses Rates and taxes
Other expenses Rates and taxes
Other expenses Rates and taxes
Other expenses Rates and taxes
Other expenses Rates and taxes
Rent Rent
Rent Rent
Rent Rent
Rent Rent
Rent Rent
Rent Rent
Revenue from operations Rental income
Revenue from operations Rental income
Other financial liabilities Retention money
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Contribution to provident and other funds
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Employee benefits expense Salaries, allowances and other benefits
Other equity Securities premium reserve
Other expenses Security and housekeeping charges
Other expenses Security and housekeeping charges
Other expenses Security and housekeeping charges
Security deposits - Considered Good
Security deposits - Considered Good
Security deposits - Considered Good
Security deposits - Considered Good
Other financial liabilities Security deposits from customers
Share Capital Euiqty Shares
Other equity
Employee benefits expense Staff welfare expenses
Employee benefits expense Staff welfare expenses
Employee benefits expense Staff welfare expenses
Employee benefits expense Staff welfare expenses
Employee benefits expense Staff welfare expenses
Employee benefits expense Staff welfare expenses
Employee benefits expense Staff welfare expenses
Employee benefits expense Staff welfare expenses
Other expenses Water charges
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Employee benefits expense Contribution to provident and other funds
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Trade payables Trade payables
Other financial liabilities Employee related liability
Other liabilities Duties & Taxes payable
Other financial liabilities Employee related liability
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other financial liabilities Employee related liability
Other liabilities Duties & Taxes payable
Inventories Stock-in-Trade
Capital work-in-progress Capital work in progress
Other Income Provision written back
Tangible assets Furniture and fixtures
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Furniture and fixtures
Tangible assets Furniture and fixtures
Tangible assets Computers
Tangible assets Computers
Tangible assets Computers
Tangible assets Leasehold improvements
Tangible assets Leasehold improvements
Tangible assets Leasehold improvements
Tangible assets Leasehold improvements
Tangible assets Leasehold improvements
Tangible assets Leasehold improvements
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Office equipment
Tangible assets Vehicles
Tangible assets Vehicles
Tangible assets Vehicles
Tangible assets Vehicles
Tangible assets Office equipment
Tangible assets Furniture and fixtures
Tangible assets Computers
Tangible assets Leasehold improvements
Tangible assets Office equipment
Other expenses Assets written off
Borrowing- Secured Term loan from other parties
Borrowing- Secured Term loan from other parties
Borrowing- Unsecured Finance lease obligation
Other financial liabilities Creditors for capital goods
Trade payables Trade payables
Other expenses Travelling and conveyance expenses
Other expenses Travelling and conveyance expenses
Other expenses Travelling and conveyance expenses
Other expenses Travelling and conveyance expenses
Other expenses Travelling and conveyance expenses
Other expenses Miscellaneous expenses
Other expenses Travelling and conveyance expenses
Other expenses Parking Expenses
Other expenses Parking Expenses
Other expenses Travelling and conveyance expenses
Other financial assets Unbilled Revenue
Other financial assets Unbilled Revenue
Other assets Balance with government authorities
Other assets Balance with government authorities
Other assets Balance with government authorities
Other assets Balance with government authorities
Other financial assets Unbilled Revenue
Other expenses Legal and professional expenses (refer note below)
Other expenses Legal and professional expenses (refer note below)
Other Income Gain on sale of property, plant and equipment (net)
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Legal and professional expenses (refer note below)
Other expenses Provision for doubtful debts
Other expenses Provision for doubtful advances
Other expenses Miscellaneous expenses
Other expenses Security and housekeeping charges
Other expenses Security and housekeeping charges
Other expenses Security and housekeeping charges
Other expenses Travelling and conveyance expenses
Other expenses Business promotion expenses
Other expenses Printing and stationery expenses
Other expenses Miscellaneous expenses
Other expenses Repair and maintenance
Other expenses Communication expenses
Other expenses Electricity expenses
Other expenses Repair and maintenance
Other expenses Security and housekeeping charges
Other expenses Security and housekeeping charges
Other expenses Repair and maintenance
Other expenses Water charges
Other expenses Repair and maintenance
Other expenses Repair and maintenance
Other expenses Security and housekeeping charges
Other expenses Travelling and conveyance expenses
Other expenses Business promotion expenses
Other expenses Business promotion expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Miscellaneous expenses
Other expenses Printing and stationery expenses
Other expenses Repair and maintenance
Other expenses Communication expenses
Other expenses Recruitment and training expenses
Other expenses Business promotion expenses
Other expenses Security and housekeeping charges
Other expenses Legal and professional expenses (refer note below)
Other expenses Repair and maintenance
Other expenses Business promotion expenses
Other expenses Miscellaneous expenses
Other expenses Travelling and conveyance expenses
Employee benefits expense Salaries, allowances and other benefits
Other expenses Security and housekeeping charges
Other expenses Business promotion expenses
Other expenses Legal and professional expenses (refer note below)
Other expenses Repair and maintenance
Other expenses Legal and professional expenses (refer note below)
Other expenses Legal and professional expenses (refer note below)
Other expenses Advertisement and sales promotion
Employee benefits expense Salaries, allowances and other benefits
Other expenses Security and housekeeping charges
Other expenses Legal and professional expenses (refer note below)
Other expenses Miscellaneous expenses
Other expenses Travelling and conveyance expenses
Other expenses Communication expenses
Other expenses Miscellaneous expenses
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other expenses Charity and donation
Other expenses Miscellaneous expenses

Borrowing- Secured Term loan from other parties

Borrowing- Secured Term loan from other parties
Other liabilities Duties & Taxes payable
Other liabilities Duties & Taxes payable
Other financial liabilities Employee related liability
Other liabilities Duties & Taxes payable
Balance with banks (i) In current accounts
Non-current tax assets (net) Advance Income tax
Non-current tax assets (net) Advance Income tax
Other financial assets Unbilled Revenue
Other expenses Bonus Ex Gratia
Other expenses Legal and professional expenses
Other expenses Property tax
Other expenses Covid Vaccination Charges
Other expenses Loss on Disposal of Assets
Other expenses Security- Empr Bonus Direct
Other expenses Housekeeping- Empr Bonus Direct
Employee benefits expense Salaries, allowances and other benefits
Other expenses Sponsorship Expenses
Other assets Balance with government authorities
Other expenses Legal and Prof. Services
Other expenses Security Exp (Direct)

Retained earnings

Tangible assets Right-of-use assets

Security deposits - Considered Good
Other assets Prepaid expenses
Investments in Mutual Funds AXIS LIQUID FUND - Direct Plan
Investments in Mutual Funds AXIS SHORT TERM FUND
Investments in Mutual Funds DSP BlackRock Ultra Short Term Fund
Investments in Mutual Funds DSP Liquidity Fund-Direct Plan-Growth
Investments in Mutual Funds HDFC Floating Rate Income Short Term
Investments in Mutual Funds HDFC Short Term Opportunities Fund
Investments in Mutual Funds Reliance Low Duration Fund Direct Growth
Investments in Mutual Funds Axis Overnight Fund Direct-G- PMS
Investments in Mutual Funds HDFC Ultra Short Term Fund Direct-G (PMS)
Investments in Mutual Funds IDFC Bond Short Term Direct-G (PMS)
Investments in Mutual Funds Kotak Bond Short Term Direct-G (PMS)
Other equity 0.0001% compulsory convertible cumulative preference share
Borrowing- Secured Term loan from other parties
Borrowing- Unsecured 0.001% Compulsorily convertible debentures
Borrowing- Unsecured Finance lease obligation
Lease liabilities Lease liabilities
Other liabilities Lease equalisation reserve
Other liabilities Lease equalisation reserve
Security deposits - Considered Good
Other assets Prepaid expenses
Trade receivables Unsecured, considered good
Interest Income On Security Deposits
Other Income Gain on sale of mutual funds
Other Income Gain on sale of property, plant and equipment (net)
Rent Rent
Rent Rent
Employee benefits expense Staff welfare expenses
Employee benefits expense Employee stock option scheme
Finance cost Interest on Lease Liabilities
Finance cost Interest on term loan
Depreciation and amortisation expensDepreciation of Right-of-use assets [Refer Note 5(b)]
Other expenses Provision for doubtful debts
Other financial liabilities Security deposits from customers
Other liabilities Advance from customers
Finance cost Interest on security deposit
Investments in Mutual Funds AXIS LIQUID FUND - Direct Plan
Balance with banks (i) In current accounts
Other equity Retained earnings
Investments in Mutual Funds DSP BlackRock Ultra Short Term Fund
Other equity Retained earnings
Other equity Employees' stock options reserve
Other equity Retained earnings
Investments in Mutual Funds HDFC Floating Rate Income Short Term
Other equity Retained earnings
Other equity Retained earnings
Other equity Retained earnings
Other equity Adjustment of Lease Equilisation Reserve
Other equity Equity component of convertible debenture
Other equity Equity component of 0.0001% compulsory convertible cumulative preference share of
Other equity Retained earnings
Other equity Retained earnings
Debit Credit Debit Adj Credit Adj Adjustments
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -

- - - - -
- -

- -
- -

- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
- 0 - 0 -
Net balance Adjustment Adjusted balance XX Elimination
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- -
- -
- -
- -
- -
- - -
- - -
- -
- - -
- - -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - - -

-
-

-
-

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - -
Consolidated figure As per schedule Difference
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- CWIP
-
- CWIP
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 22,856.67
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- Software
- Software
- Software
- Software
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- GST refund from op lease
-
-
-
-
-
-
-
-
- Finance lease entries
-
-
-
-
-
-
-
-
-
- 91,028,124 (91,028,124)
- 100,702,383 (100,702,383)
- LEASE
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- FF
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- FF
- FF
- LAPTOP
- LAPTOP
- LAPTOP
- LEASE
- LEASE
- LEASE
- LEASE
- LEASE
- LEASE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- Vehicles
- Vehicles
- Vehicles
- Vehicles
- OFFICE
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- Misc
-
- Separate
- Separate
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Trial Balance
1-Apr-2019 to 31- Mar-2020
Particulars BS or PL Assets/Liabilities Main Caption
BS Assets Trade receivables
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Cash and cash equivale
BS Assets Cash and cash equivale
BS Assets Cash and cash equivale
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Cash and cash equivale
BS Assets Cash and cash equivale
BS Assets Cash and cash equivale
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Capital work-in-progre
BS Assets Capital work-in-progre
BS Assets Cash and cash equivale
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Equity
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
BS Assets Other bank balances
BS Assets Other bank balances
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Expenses Expenses
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Cash and cash equivale
BS Assets Investments
BS Assets Cash and cash equivale
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets (
BS Assets Non-current tax assets (
BS Assets Non-current tax assets (
BS Assets Non-current tax assets (
BS Assets Fixed Assets
PL Expenses Expenses
PL Income Other Income
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Revenue from operatio
PL Income Revenue from operatio
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Equity
BS Equity & Liabilities Equity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Assets Inventories
BS Assets Capital work-in-progre
PL Income Other Income
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
 BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Expenses Expenses
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
BS Equity & Liabilities Liabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
Grand Total
Profit & Loss A/c

As per trial
Difference

Right-of-use assets BS Assets Fixed Assets

Security deposits - ROU BS Assets Other financial assets
Deferred rent-ROU BS Assets Other assets
Axis Liquid Fund - Direct Plan BS Assets Investments
Axis Short Term Fund BS Assets Investments
Dsp Blackrock Ultra Short Term Fund BS Assets Investments
Dsp Liquidity Fund-Direct Plan-Growth BS Assets Investments
Hdfc Floating Rate Income Short Term BS Assets Investments
Hdfc Short Term Opportunities Fund BS Assets Investments
Reliance Low Duration Fund Direct Growth BS Assets Investments
Axis Overnight Fund Direct-G- Pms BS Assets Investments
Hdfc Ultra Short Term Fund Direct-G (Pms) BS Assets Investments
Idfc Bond Short Term Direct-G (Pms) BS Assets Investments
Kotak Bond Short Term Direct-G (Pms) BS Assets Investments
Compulsory convertible preference share capital BS Equity & Liabilities Equity
Borrowing BS Equity & Liabilities Liabilities
Convertible Debenture BS Equity & Liabilities Liabilities
Finance Liability BS Equity & Liabilities Liabilities
Lease Liability BS Equity & Liabilities Liabilities
Lease Equilisaiton reserve-Non Current BS Equity & Liabilities Liabilities
Lease Equilisaiton reserve-Current BS Equity & Liabilities Liabilities
Loan to employee BS Assets Other financial assets
Prepaid expense BS Assets Other assets
Provision for Debtors BS Assets Trade receivables
Interest income Income Other Income Other Income
Relized Profit/Loss on Investment Income Other Income Other Income
Fair value gain on financial instruments at fair valueIncome Other Income Other Income
Rent Expenses PL Expenses Expenses
Rent Paid PL Expenses Expenses
Employee benefit expenes PL Expenses Expenses
ESOP Expenses PL Expenses Expenses
Interest Expenses PL Expenses Expenses
Finance cost PL Expenses Expenses
Depreciation on ROU Asset PL Expenses Expenses
ECL- Ind AS PL Expenses Expenses
Security deposits from customers BS Equity & Liabilities Liabilities
Advance from customers BS Equity & Liabilities Liabilities
Interest on security deposit PL Expenses Expenses
Axis Liquid Direct-G BS Assets Investments
Bank BS Assets Cash and cash equivale
Depreciation (Retained Earning) BS Equity & Liabilities Equity
DSPBR Ultra Short Term Direct-G BS Assets Investments
ESOP Expense (Retained earning) BS Equity & Liabilities Equity
ESOP Reserve (Retained earning) BS Equity & Liabilities Equity
Gain on fair value of Investment (Retained Earning) BS Equity & Liabilities Equity
HDFC Floating Rate Income ST Wholesale Direct-GBS Assets Investments
Interest Expenses (Retained Earning) BS Equity & Liabilities Equity
Interest income on SD (Retained Earning) BS Equity & Liabilities Equity
Interest on Loan (Retained earning) BS Equity & Liabilities Equity
LER reveresed (Retained Earning) BS Equity & Liabilities Equity
Other Equity - CCD (Retained earning) BS Equity & Liabilities Equity
Other Equity - Preference Share BS Equity & Liabilities Equity
Rent Paid (Retained earning) BS Equity & Liabilities Equity
Interest expense on SD BS Equity & Liabilities Equity
 Ind-AS Ind-AS
Debit Credit
i.e. account head i.e. account sub-head
Trade receivables Unsecured, considered good - -
Other financial assets Balances in payment gateways - -
Other expenses Common area maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Provision for employee benefiProvision for compensated absences - -
Employee benefits expense Gratuity expense - -
Provision for employee benefiProvision for gratuity - -
Other financial assets Interest accrued on fixed deposit - -
Other liabilities Advance from customers - -
Other liabilities Deferred revenue - -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to vendors - -
Other assets Capital Advances - -
Other financial assets Other recoverable - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to employee - -
Other assets Advance to vendors - -
Other expenses Advertisement and sales promotion - -
Other expenses Legal and professional expenses (refer note - -
Employee benefits expense Salaries, allowances and other benefits - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Other expenses Advertisement and sales promotion - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Other financial assets Balances in payment gateways - -
Other financial assets Balances in payment gateways - -
Other financial assets Balances in payment gateways - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Balance with banks (i) In current accounts - -
Other financial assets Balances in payment gateways - -
Other assets Balance with government authorities - -
Other assets Balance with government authorities - -
Other expenses Brokerage expenses - -
Other expenses Brokerage expenses - -
Other expenses Brokerage expenses - -
Other expenses Business promotion expenses - -
Other expenses Business promotion expenses - -
Other expenses Business promotion expenses - -
Other expenses Business promotion expenses - -
Capital work-in-progress Capital work in progress - -
Capital work-in-progress Capital work in progress - -
Cash and cash equivalents Cash in hand - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other expenses Communication expenses - -
Other equity Preference Shares - -
Borrowing- Unsecured 0.001% Compulsorily convertible debenture - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Other liabilities Deferred revenue - -
Other equity Retained earnings - -
Other bank balances Deposits with original maturity of more than - -
Other bank balances Deposits with original maturity of more than - -
Depreciation and amortisatio Depreciation of property, plant and equipmen - -
Other expenses Electricity expenses - -
Other expenses Electricity expenses - -
Other expenses Electricity expenses - -
Other expenses Electricity expenses - -
Other financial liabilities Employee related liability - -
Other equity Employees' stock options reserve - -
Other expenses Equipment hiring charges - -
Other expenses Equipment hiring charges - -
Other expenses Equipment hiring charges - -
Employee benefits expense Employee stock option scheme - -
Purchases of stock-in-trade Food items - -
Other expenses Foreign exchange loss - -
Purchases of stock-in-trade Food items - -
Revenue from operations Other services - -
Revenue from operations Other services - -
Sale of traded goods Food item - -
Revenue from operations Other services - -
Revenue from operations Other services - -
Revenue from operations Other services - -
Revenue from operations Other services - -
Other expenses Insurance - -
Intangible assets Computer software - -
Intangible assets Computer software - -
Intangible assets Computer software - -
Intangible assets Computer software - -
Interest Income On fixed deposits - -
Other expenses Rates and taxes - -
Finance cost Interest on term loan - -
Finance cost Interest on term loan - -
Finance cost Interest on term loan - -
Finance cost Interest on term loan - -
Investments in Mutual FundsAXIS LIQUID FUND - Direct Plan - -
Investments in Mutual FundsAxis Overnight Fund Direct-G- PMS - -
Investments in Mutual FundsNIPPON INDIA ETF LIQUID BEES - -
Investments in Mutual FundsHDFC Ultra Short Term Fund Direct-G (PM - -
Investments in Mutual FundsIDFC Bond Short Term Direct-G (PMS) - -
Balance with banks (i) In current accounts - -
Investments in Mutual FundsKotak Bond Short Term Direct-G (PMS) - -
Balance with banks (i) In current accounts - -
Investments in Mutual FundsHDFC Overnight Fund Collection A/c - -
Investments in Mutual FundsAXIS SHORT TERM FUND - -
Investments in Mutual FundsDSP BlackRock Ultra Short Term Fund - -
Investments in Mutual FundsDSP Liquidity Fund-Direct Plan-Growth - -
Investments in Mutual FundsKotak Liquid Direct Plan Growth- INF17 - -
Investments in Mutual FundsL&T Liquid Fund Direct Plan- Growth- I - -
Investments in Mutual FundsReliance Low Duration Fund Direct Growth - -
Investments in Mutual Funds HDFC Floating Rate Income Short Term - -
Investments in Mutual FundsHDFC Short Term Opportunities Fund - -
Investment in fellow subsidi ABC - -
Other liabilities Lease equalisation reserve - -
Other expenses Legal and professional expenses (refer note - -
Other expenses Legal and professional expenses (refer note - -
Other expenses Legal and professional expenses (refer note - -
Other expenses Legal and professional expenses (refer note - -
Other expenses Legal and professional expenses (refer note - -
Other expenses Recruitment and training expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Communication expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Assets written off - -
Other expenses Miscellaneous expenses - -
Other expenses Miscellaneous expenses - -
Other Income Miscellaneous income - -
Changes in inventories of sto Traded goods and components - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Finance cost Other finance charges - -
Other assets Prepaid expenses - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax - -
Tangible assets Leasehold improvements - -
Other expenses Printing and stationery expenses - -
Other Income Gain on sale of mutual funds - -
Trade payables Trade payables - -
Other expenses Rates and taxes - -
Other expenses Rates and taxes - -
Other expenses Rates and taxes - -
Other expenses Rates and taxes - -
Other expenses Rates and taxes - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Rent Rent - -
Revenue from operations Rental income - -
Revenue from operations Rental income - -
Other financial liabilities Retention money - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Contribution to provident and other funds - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Employee benefits expense Salaries, allowances and other benefits - -
Other equity Securities premium reserve - -
Other expenses Security and housekeeping charges - -
Other expenses Security and housekeeping charges - -
Other expenses Security and housekeeping charges - -
Security deposits - Considered Good - -
Security deposits - Considered Good - -
Security deposits - Considered Good - -
Other financial liabilities Security deposits from customers - -
Share Capital Euiqty Shares - -
Other equity - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Employee benefits expense Staff welfare expenses - -
Other expenses Water charges - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - -
Inventories Stock-in-Trade - -
Capital work-in-progress Capital work in progress - -
Other Income Provision written back - -
Tangible assets Furniture and fixtures - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Furniture and fixtures - -
Tangible assets Furniture and fixtures - -
Tangible assets Computers - -
Tangible assets Computers - -
Tangible assets Computers - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Leasehold improvements - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Office equipment - -
Tangible assets Vehicles - -
Tangible assets Vehicles - -
Tangible assets Vehicles - -
Tangible assets Vehicles - -
Tangible assets Office equipment - -
Tangible assets Furniture and fixtures - -
Tangible assets Computers - -
Tangible assets Leasehold improvements - -
Tangible assets Office equipment - -
Other expenses Assets written off - -
Borrowing- Secured Term loan from other parties - -
Borrowing- Secured Term loan from other parties - -
Borrowing- Unsecured Finance lease obligation - -
Other financial liabilities Creditors for capital goods - -
Trade payables Trade payables - -
Other expenses Travelling and conveyance expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Miscellaneous expenses - -
Other expenses Travelling and conveyance expenses - -
Other expenses Parking Expenses - -
Other expenses Parking Expenses - -
Other expenses Travelling and conveyance expenses - -
Other financial assets Unbilled Revenue - -
Other expenses Legal and professional expenses (refer note - -
Other expenses Legal and professional expenses (refer note - -
Other Income Gain on sale of property, plant and equipmen - -
Other expenses Miscellaneous expenses - -
Other expenses Legal and professional expenses (refer note - -
Other expenses Provision for doubtful debts - -
Other expenses Provision for doubtful advances - -
Other expenses Charity and donation - -
Other expenses Miscellaneous expenses - -
- -
 Retained earnings - -
- -

Tangible assets Right-of-use assets - 0

Security deposits - Considered Good - 0
Other assets Prepaid expenses - 0
Investments in Mutual FundsAXIS LIQUID FUND - Direct Plan - 0
Investments in Mutual FundsAXIS SHORT TERM FUND - 0
Investments in Mutual FundsDSP BlackRock Ultra Short Term Fund - 0
Investments in Mutual FundsDSP Liquidity Fund-Direct Plan-Growth - 0
Investments in Mutual Funds HDFC Floating Rate Income Short Term - 0
Investments in Mutual FundsHDFC Short Term Opportunities Fund - 0
Investments in Mutual FundsReliance Low Duration Fund Direct Growth - 0
Investments in Mutual FundsAxis Overnight Fund Direct-G- PMS - 0
Investments in Mutual FundsHDFC Ultra Short Term Fund Direct-G (PM - 0
Investments in Mutual FundsIDFC Bond Short Term Direct-G (PMS) - 0
Investments in Mutual FundsKotak Bond Short Term Direct-G (PMS) - 0
Other equity 0.0001% compulsory convertible cumulative - 0
Borrowing- Secured Term loan from other parties - 0
Borrowing- Unsecured 0.001% Compulsorily convertible debenture - 0
Borrowing- Unsecured Finance lease obligation - 0
Lease liabilities Lease liabilities - 0
Other liabilities Lease equalisation reserve - 0
Other liabilities Lease equalisation reserve - 0
Security deposits - Considered Good - 0
Other assets Prepaid expenses - 0
Trade receivables Unsecured, considered good - 0
Interest Income On Security Deposits - 0
Other Income Gain on sale of mutual funds - 0
Other Income Gain on sale of property, plant and equipmen - 0
Rent Rent - 0
Rent Rent - 0
Employee benefits expense Staff welfare expenses - 0
Employee benefits expense Employee stock option scheme - 0
Finance cost Interest on Lease Liabilities - 0
Finance cost Interest on term loan - 0
Depreciation and amortisatio Depreciation of Right-of-use assets [Refer N - 0
Other expenses Provision for doubtful debts - 0
Other financial liabilities Security deposits from customers - 0
Other liabilities Advance from customers - 0
Finance cost Interest on security deposit - 0
Investments in Mutual FundsAXIS LIQUID FUND - Direct Plan - 0
Balance with banks (i) In current accounts - 0
Other equity Adjustment of Depreciation on Right-of-use a - 0
Investments in Mutual Funds DSP BlackRock Ultra Short Term Fund - 0
Other equity Adjustment of ESOP Expenses - 0
Other equity Employees' stock options reserve - 0
Other equity Adjustment of gain on fair value of Investmen - 0
Investments in Mutual Funds HDFC Floating Rate Income Short Term - 0
Other equity Adjustment of finance cost - 0
Other equity Adjustment of finance income - 0
Other equity Adjustment of finance cost - 0
Other equity Adjustment of Lease Equilisation Reserve - 0
Other equity Equity component of convertible debenture - 0
Other equity Equity component of 0.0001% compulsory conv - 0
Other equity Adjustment of finance cost - 0
Other equity Adjustment of finance cost - 0
-
Debit Adj Credit Adj Adjustments Net balance Adjustment
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - -
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - -
- - - -
- - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - -
-

-
-

- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
- 0 - -
Adjusted balance As per schedule Difference
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- CWIP
- CWIP
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- Software
- Software
- Software
- Software
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- 91,028,124 (91,028,124)
- 100,702,383 (100,702,383)
- LEASE
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- FF
- OFFICE
- OFFICE
- OFFICE
- FF
- FF
- LAPTOP
- LAPTOP
- LAPTOP
- LEASE
- LEASE
- LEASE
- LEASE
- LEASE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- OFFICE
- Vehicles
- Vehicles
- Vehicles
- Vehicles
- OFFICE
-
-
-
-
-
-
-
-
-
-
-
-
-
-
- Misc
-
- Separate
- Separate
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Trial Balance
1-Apr-2018 to 31-Mar-2019
Particulars BS or PL Assets/Liabilities Main Caption
BS Assets Trade receivables
BS Assets Other financial assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Assets Other financial assets
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Assets Other assets
BS Equity & LiabilitieLiabilities
BS Assets Other assets
BS Equity & LiabilitieLiabilities
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Cash and cash equivale
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Cash and cash equivale
BS Assets Cash and cash equivale
BS Assets Cash and cash equivale
BS Assets Other financial assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Equity & LiabilitieLiabilities
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
BS Assets Other assets
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Capital work-in-progre
BS Assets Capital work-in-progre
BS Assets Cash and cash equivale
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & LiabilitieEquity
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieEquity
BS Assets Other bank balances
BS Assets Other bank balances
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieEquity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Other Income
PL Equity & LiabilitieEquity
PL Expenses #N/A
PL Expenses Expenses
PL Expenses #N/A
PL Expenses #N/A
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Revenue from operatio
PL Income #N/A
PL Income #N/A
PL Income #N/A
PL Income #N/A
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Income #N/A
PL Income Revenue from operatio
PL Income Revenue from operatio
PL Income #N/A
PL Income #N/A
PL Income #N/A
PL Income Revenue from operatio
PL Income #N/A
PL Income Revenue from operatio
PL Expenses Expenses
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Assets Investments
BS Equity & LiabilitieLiabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Income Other Income
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses #N/A
BS Assets Other assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Non-current tax assets
BS Assets Fixed Assets
PL Expenses Expenses
PL Income Other Income
PL Income #N/A
PL Income #N/A
PL Income #N/A
PL Income #N/A
PL Income #N/A
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses #N/A
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses Expenses
PL Expenses Expenses
PL Income #N/A
PL Income Revenue from operatio
PL Income #N/A
PL Income Revenue from operatio
BS Equity & LiabilitieLiabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses #N/A
PL Expenses Expenses
PL Expenses #N/A
PL Expenses Expenses
BS Equity & LiabilitieEquity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
BS Assets Other financial assets
BS Assets Other financial assets
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieEquity
BS Equity & LiabilitieEquity
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses Expenses
PL Expenses #N/A
PL Expenses #N/A
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Assets Inventories
BS Assets Capital work-in-progre
PL Expenses #N/A
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
BS Assets Fixed Assets
PL Expenses #N/A
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
BS Equity & LiabilitieLiabilities
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
PL Expenses #N/A
PL Expenses Expenses
PL Expenses Expenses
PL Expenses Expenses
BS Assets Other financial assets
PL Income #N/A
PL Income #N/A
 PL Expenses Expenses
PL Income Other Income
PL Expenses #N/A
PL Expenses #N/A
PL Expenses Expenses
PL Expenses #N/A
PL Expenses #N/A
Grand Total

Profit & Loss A/c

Difference in opening balances

As per trial
Difference
 Ind-AS Ind-AS
Debit Credit
i.e. account head i.e. account sub-head
Trade receivables Unsecured, considered good 38,237,659 31,174,821
Other financial assets Balances in payment gateways - -
Other expenses Common area maintenance 89,579,123 -
Other expenses Repair and maintenance 5,405,011 -
Other expenses Repair and maintenance 45,660 -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance 668,529 -
Other expenses Repair and maintenance 742,749 -
Other expenses Repair and maintenance 7,579,162 -
Other expenses Repair and maintenance 3,548,121 -
Other expenses Repair and maintenance 1,735,820 -
Other expenses Repair and maintenance - -
Other expenses Repair and maintenance 192,565 -
Other expenses Repair and maintenance 935,400 -
Provision for employee beneProvision for compensated absenc - 11,670,251
Provision for employee beneProvision for gratuity - 9,074,354
Other financial assets Interest accrued on fixed deposit 724,249 -
Other liabilities Advance from customers 305,314 -
Other financial liabilities Employee related liability - -
Other financial liabilities Employee related liability - 277,280
Other assets Advance to employee - 13,659
Other financial liabilities Employee related liability - -
Other assets Advance to employee - -
Other financial liabilities Employee related liability - 10,000
Other financial assets Other recoverable 88,500 -
Other assets Advance to employee 80,000 -
Other assets Advance to employee 1,085,081 -
Other assets Advance to employee 633,527 -
Other assets Advance to employee 193,507 318,148
Other assets Advance to employee 4,057,319 66,335
Other assets Advance to vendors 5,003,703 -
Other assets Advance to vendors - -
Other expenses Advertisement and sales promotio 1,107,160 -
Other expenses Legal and professional expenses ( 620,000 -
Employee benefits expense Salaries, allowances and other ben 6,437 -
Other expenses Advertisement and sales promotio 706,000 -
Other expenses Advertisement and sales promotio 135,151 -
Other expenses Advertisement and sales promotio 4,113,862 -
Other expenses Advertisement and sales promotio 9,155 -
Other expenses Advertisement and sales promotio 1,392,687 -
Other expenses Advertisement and sales promotio 4,491,688 -
Other expenses Advertisement and sales promotio 318,516 -
Other expenses Advertisement and sales promotio 3,364,853 -
Other expenses Advertisement and sales promotio 225,000 -
Other expenses Advertisement and sales promotio 650,000 -
Other expenses Assets written off - -
Other expenses Assets written off - -
Other expenses Assets written off - -
Other expenses Assets written off - -
Balance with banks (i) In current accounts 81,268,653 -
Other financial assets Balances in payment gateways 12,260 -
Other financial assets Balances in payment gateways 385,906 -
Other financial assets Balances in payment gateways 63,268 -
Balance with banks (i) In current accounts 1,023,042 -
Balance with banks (i) In current accounts 315,068 -
Balance with banks (i) In current accounts 29,496,189 -
Other financial assets Balances in payment gateways 199 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 74 -
Other assets Balance with government authoriti - 219
Other assets Balance with government authoriti 22 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 84 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti - 82,537
Other assets Balance with government authoriti - 1
Other assets Balance with government authoriti - 1
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 1
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 84 -
Other assets Balance with government authoriti - 1
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti - 2
Other assets Balance with government authoriti - 2
Other assets Balance with government authoriti - 2,003
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 6
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 6
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - 3,827
Other assets Balance with government authoriti 167 -
Other assets Balance with government authoriti 7 -
Other assets Balance with government authoriti 167 -
Other assets Balance with government authoriti 7 -
Other assets Balance with government authoriti - 96
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti 536 -
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti 10 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 8 -
Other assets Balance with government authoriti - 3
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 33 -
Other assets Balance with government authoriti - 4
Other assets Balance with government authoriti 3 -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - 2
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - 2
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti 14 -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - 14
Other assets Balance with government authoriti 14 -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - 14
Other assets Balance with government authoriti 436,879 -
Other assets Balance with government authoriti - 288,328
Other assets Balance with government authoriti 3 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 76,230
Other assets Balance with government authoriti 5,904 -
Other assets Balance with government authoriti 244,453 -
Other assets Balance with government authoriti - 6,299
Other assets Balance with government authoriti 74 -
Other assets Balance with government authoriti - 219
Other assets Balance with government authoriti 436,879 -
Other assets Balance with government authoriti 4,628,967 -
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 76,229
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 20 -
Other assets Balance with government authoriti - 1
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Trade payables Trade payables - 3,140,291
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 276,399 -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 2,662
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 14,796
Other assets Balance with government authoriti - 840
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 2,662
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 49,100 -
Other assets Balance with government authoriti - 28,166
Other assets Balance with government authoriti 8,596 -
Other assets Balance with government authoriti 3,479,511 -
Other assets Balance with government authoriti 20 -
Other assets Balance with government authoriti - 1
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 49,100 -
Other assets Balance with government authoriti - 4,250
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 54 -
Other assets Balance with government authoriti 5 -
Other assets Balance with government authoriti 58,676 -
Other assets Balance with government authoriti 2,967 -
Other assets Balance with government authoriti 22 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti 2,505,378 -
Other assets Balance with government authoriti 54 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 15
Other assets Balance with government authoriti 58,676 -
Other assets Balance with government authoriti 2,967 -
Other assets Balance with government authoriti 32 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 13
Other assets Balance with government authoriti - 2
Other assets Balance with government authoriti 768,277 -
Other assets Balance with government authoriti - 59,009
Other assets Balance with government authoriti - 6,676
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti 1,208 -
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti 657,580 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 13
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 768,277 -
Other assets Balance with government authoriti - 59,009
Other assets Balance with government authoriti - 6,675
Other assets Balance with government authoriti 1 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 12 -
Other assets Balance with government authoriti - 7
Other assets Balance with government authoriti 51,481 -
Other assets Balance with government authoriti - 22,880
Other assets Balance with government authoriti 9,410 -
Other assets Balance with government authoriti - 27,838
Other assets Balance with government authoriti - 15
Other assets Balance with government authoriti - 7
Other assets Balance with government authoriti 51,481 -
Other assets Balance with government authoriti - 29,620
Other assets Balance with government authoriti 61 -
Other assets Balance with government authoriti 15,777 -
Other assets Balance with government authoriti 3 -
Other assets Balance with government authoriti 1,400 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 33,777 -
Other assets Balance with government authoriti 60 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 15,777 -
Other assets Balance with government authoriti 4 -
Other assets Balance with government authoriti - 426
Other assets Balance with government authoriti 31 -
Other assets Balance with government authoriti 50,469 -
Other assets Balance with government authoriti - 9
Other assets Balance with government authoriti 24,851 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - 0
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 0 -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti - -
Other assets Balance with government authoriti 31 -
Other assets Balance with government authoriti 50,469 -
Other assets Balance with government authoriti - 77,492
Other assets Balance with government authoriti - -
Other expenses Brokerage expenses 66,462,567 -
Other expenses Brokerage expenses 4,655,603 -
Other expenses Brokerage expenses 23,190 -
Other expenses Business promotion expenses 2,110,652 -
Other expenses Business promotion expenses 488,763 -
Other expenses Business promotion expenses 231,176 -
Other expenses Business promotion expenses 18,330,446 -
Capital work-in-progress Capital work in progress 34,241,240 -
 Capital work-in-progress Capital work in progress 0 -
Cash and cash equivalents Cash in hand 15,961 -
Other expenses Charity and donation - -
Changes in inventories of stTraded goods and components - 1,671,899
Other expenses Repair and maintenance 375 -
Other expenses Communication expenses 769,338 -
Other expenses Communication expenses 6,264,033 -
Other expenses Communication expenses 70,351 -
Other expenses Communication expenses 937,039 -
Other expenses Communication expenses 44,132,835 -
Other expenses Communication expenses 19,572,933 -
Other expenses Communication expenses 915,669 -
Other expenses Communication expenses 2,634,379 -
Other expenses Communication expenses 652 -
Share Capital Preference Shares - 1,193,289,299
Other financial liabilities Creditors for capital goods -
Other liabilities Deferred revenue - 33,309,597
Other equity Retained earnings 343,872,094 -
Other bank balances Deposits with original maturity o - -
Other bank balances Deposits with original maturity o 78,192,444 -
Depreciation and amortisat Depreciation of property, plant an 314,504,531 -
Other expenses Electricity expenses 38,114 -
Other expenses Electricity expenses 842,683 -
Other expenses Electricity expenses 4,047,991 -
Other expenses Electricity expenses 130,618,972 -
Other expenses Electricity expenses - -
Other financial liabilities Employee related liability 10,376 -
Other financial liabilities Employee related liability - -
Other equity Employees' stock options reserve - 21,603,878
Other expenses Equipment hiring charges 3,182,201 -
Other expenses Equipment hiring charges 3,860,517 -
Other expenses Equipment hiring charges 3,720,210 -
Other expenses Provision for doubtful debts 376,429 -
Other Income Provision written back - -
Other equity Employees' stock options reserve - 17,467,265
#N/A #N/A - -
Purchases of stock-in-trade Food items 52,505,131 -
#N/A #N/A 27,200 -
#N/A #N/A 7,778 -
Other expenses Foreign exchange loss - -
Employee benefits expense Gratuity expense 3,744,639 -
Purchases of stock-in-trade Food items 3,859,046 -
Revenue from operations Other services - 2,675,384
#N/A #N/A - -
#N/A #N/A - -
#N/A #N/A - -
#N/A #N/A - -
Revenue from operations Other services - 15,084,616
Sale of traded goods Food item - 36,174,190
#N/A #N/A - -
Revenue from operations Other services - 53,885,048
Revenue from operations Other services - 40,947,921
#N/A #N/A - -
#N/A #N/A - -
#N/A #N/A - -
Revenue from operations Other services - 4,272,344
#N/A #N/A - -
Revenue from operations Other services - 1,265,091
Other expenses Insurance 1,733,706 -
Tangible assets Depreciation of property, plant a -
Intangible assets Computer software - 2,016,204
Intangible assets Computer software - 2,309,644
Intangible assets Computer software 26,400 -
Intangible assets Computer software 8,006,888 -
Interest Income On fixed deposits - 1,249,722
Other expenses Rates and taxes 404,226 -
Finance cost Interest on term loan 106,563 -
Finance cost Interest on term loan 24,031 -
Finance cost Interest on term loan 41,914,520 -
Investments in Mutual Fun AXIS LIQUID FUND - Direct Pla 19,865,309 -
Investments in Mutual Fun AXIS SHORT TERM FUND 56,338,162 -
Investments in Mutual Fun DSP BlackRock Ultra Short Term 16,957,973 -
Investments in Mutual Fun DSP Liquidity Fund-Direct Plan- 48,206,671 -
Investments in Mutual Fun Kotak Liquid Direct Plan Grow 122,656 -
Investments in Mutual Fun L&T Liquid Fund Direct Plan- 6,762,321 -
Investments in Mutual Fun Reliance Low Duration Fund Dire 23,028,961 -
Investments in Mutual FunSBI Magnum Low Duration Fund 24,250,000 -
Investments in Mutual Fun HDFC Floating Rate Income Shor 60,000,000 -
Investments in Mutual Fun HDFC Short Term Opportunities 60,000,000 -
Investments in Mutual FunICICI Prudential Flexible Income - -
Investments in Mutual FunKOTAK FLOATER SHORT TERM - -
Investments in Mutual FunRELIANCE LIQUID FUND - Treas 1,392,349 -
Investment in fellow subsi ABC 100,000 -
Other liabilities Lease equalisation reserve - 152,198,404
Other expenses Legal and professional expenses ( 886,500 -
Other expenses Legal and professional expenses ( 477,724 -
Other expenses Legal and professional expenses ( 36,837,741 -
Other expenses Recruitment and training expenses 990,855 -
#N/A #N/A - -
Other expenses Miscellaneous expenses 111 -
Other expenses Miscellaneous expenses 18,170 -
Other expenses Miscellaneous expenses 3,971,046 -
Other expenses Miscellaneous expenses 333,195 -
Other expenses Miscellaneous expenses - 730
Other expenses Miscellaneous expenses 74,401,749 -
Other expenses Miscellaneous expenses 10,302 -
Other expenses Communication expenses 29,115 -
Other expenses Miscellaneous expenses - 1,280
Other Income Miscellaneous income - 52,405
Changes in inventories of s Traded goods and components 790,179 -
Finance cost Other finance charges 93,886 -
Finance cost Other finance charges 12,512 -
Finance cost Other finance charges 2,013 -
Finance cost Other finance charges 157,393 -
Finance cost Other finance charges 15,393 -
Finance cost Other finance charges 2,688,575 -
 Finance cost Other finance charges 293,488 -
Finance cost Other finance charges 500,000 -
#N/A #N/A - -
#N/A #N/A - -
Other assets Prepaid expenses 44,340,151 -
Non-current tax assets (net) Advance Income tax - -
Non-current tax assets (net) Advance Income tax 45,668,966 -
Non-current tax assets (net) Advance Income tax 14,996,858 -
Non-current tax assets (net) Advance Income tax 105,802,921 -
Tangible assets Leasehold improvements 216,443 -
Other expenses Printing and stationery expenses 5,472,576 -
Other Income Gain on sale of mutual funds - 14,810,652
#N/A #N/A - -
#N/A #N/A - -
#N/A #N/A - -
#N/A #N/A - -
#N/A #N/A - -
Provision Provision - -
Trade payables Trade payables - 120,509,398
Other expenses Rates and taxes 463,435 -
Other expenses Rates and taxes 12,500 -
Other expenses Rates and taxes 14,852,480 -
#N/A #N/A - -
#N/A #N/A - -
Other expenses Rates and taxes 103,115 -
Other expenses Rates and taxes - -
Rent Rent 48,002 -
Rent Rent 656,106,301 -
Rent Rent 122,609,743 -
Rent Rent 3,552,205 -
#N/A #N/A - -
Rent Rent 99,478,809 -
Rent Rent 8,887,856 -
#N/A #N/A - -
Revenue from operations Rental income - 18,637,422
#N/A #N/A - -
Revenue from operations Rental income - 1,367,509,353
Other financial liabilities Retention money - 31,371,567
Employee benefits expense Salaries, allowances and other ben 110,354,917 -
Employee benefits expense Salaries, allowances and other ben 8,547,575 -
Employee benefits expense Contribution to provident and othe 88,084 -
Employee benefits expense Salaries, allowances and other ben 769,542 -
Employee benefits expense Contribution to provident and othe 83,947 -
Employee benefits expense Salaries, allowances and other ben 979,474 -
Employee benefits expense Salaries, allowances and other ben 224,640 -
Employee benefits expense Contribution to provident and othe 2,014,719 -
#N/A #N/A - -
Employee benefits expense Salaries, allowances and other ben 9,662,171 -
Employee benefits expense Salaries, allowances and other ben 1,864,799 -
Employee benefits expense Salaries, allowances and other ben 54,039,694 -
Employee benefits expense Salaries, allowances and other ben 16,558,760 -
Employee benefits expense Salaries, allowances and other ben 268,050 -
Employee benefits expense Salaries, allowances and other ben 960 -
 Employee benefits expense Salaries, allowances and other ben 6,577,447 -
Employee benefits expense Salaries, allowances and other ben 350,261 -
Employee benefits expense Salaries, allowances and other ben - -
Employee benefits expense Salaries, allowances and other ben 230,060 -
Employee benefits expense Salaries, allowances and other ben - 124,617
Employee benefits expense Salaries, allowances and other ben 30,437,108 -
Employee benefits expense Salaries, allowances and other ben - 787,706
#N/A #N/A 6,163,297 -
#N/A #N/A - -
Employee benefits expense Salaries, allowances and other ben 621,662 -
#N/A #N/A - -
Employee benefits expense Salaries, allowances and other ben 5,661,693 -
Other equity Securities premium reserve - 916,424,698
Other expenses Security and housekeeping charge 16,542,092 -
Other expenses Security and housekeeping charge 75,262,448 -
Other expenses Security and housekeeping charge 28,774,773 -
Security deposits - Considered Good 420,875 -
Security deposits - Considered Good 12,618,591 -
Security deposits - Considered Good 414,922,999 -
Other financial liabilities Security deposits from customers - 389,598,668
Share Capital Euiqty Shares - 296,116,780
Share Capital Euiqty Shares 1 -
Employee benefits expense Staff welfare expenses 1,323,824 -
Employee benefits expense Staff welfare expenses 94,590 -
Employee benefits expense Staff welfare expenses 15,769 -
Employee benefits expense Staff welfare expenses 7,705,334 -
Employee benefits expense Staff welfare expenses 11,823 -
Employee benefits expense Staff welfare expenses 2,088,356 -
#N/A #N/A - -
Other expenses Water charges 6,452,292 -
#N/A #N/A - -
#N/A #N/A - -
Other liabilities Duties & Taxes payable - 288,859
Other liabilities Duties & Taxes payable 36 -
Other liabilities Duties & Taxes payable 311 -
Other liabilities Duties & Taxes payable 261 -
Other liabilities Duties & Taxes payable 6 -
Other liabilities Duties & Taxes payable 25 -
Other liabilities Duties & Taxes payable - 1,065,385
Other liabilities Duties & Taxes payable - 3,349,002
Other liabilities Duties & Taxes payable - 20,669
Other liabilities Duties & Taxes payable - 2,393,149
Other liabilities Duties & Taxes payable - 9,022,688
Other liabilities Duties & Taxes payable - 485,973
Other liabilities Duties & Taxes payable - 2,627,983
Other liabilities Duties & Taxes payable - 287
Other liabilities Duties & Taxes payable - -
Other liabilities Duties & Taxes payable - 373,838
Other liabilities Duties & Taxes payable - 960
Inventories Stock-in-Trade 1,671,899 -
Capital work-in-progress Capital work in progress 15,900,442 -
#N/A #N/A 2,978 -
Tangible assets Furniture and fixtures 6,603,510 -
 Tangible assets Furniture and fixtures 144,229,659 -
Tangible assets Furniture and fixtures - 38,347,781
Tangible assets Computers - 5,421,461
Tangible assets Computers - 4,184,982
Tangible assets Computers 12,578,305 -
Tangible assets Leasehold improvements 729,432 -
Tangible assets Leasehold improvements - 175,166,738
Tangible assets Leasehold improvements 416,140,612 -
Tangible assets Leasehold improvements 183,070,395 -
Tangible assets Leasehold improvements 534,255 -
Tangible assets Office equipment 733,374 -
Tangible assets Office equipment - 6,838,506
Tangible assets Office equipment - 72,458,810
Tangible assets Office equipment 102,874 -
Tangible assets Office equipment 1,475,124 -
Tangible assets Office equipment 1,108,093 -
Tangible assets Office equipment 8,680,852 -
Tangible assets Office equipment 482,387 -
Tangible assets Office equipment 1,101,695 -
Tangible assets Office equipment 80,311 -
Tangible assets Office equipment 19,999 -
Tangible assets Office equipment 23,175 -
Tangible assets Office equipment 13,160,359 -
Tangible assets Office equipment 200,551 -
Tangible assets Office equipment 664,810 -
Tangible assets Office equipment 144,304,795 -
Tangible assets Office equipment 489,553 -
Tangible assets Office equipment 777,616 -
Tangible assets Office equipment 2,000,000 -
Tangible assets Office equipment 1,554 -
Tangible assets Office equipment 3,623,621 -
Tangible assets Vehicles - 1,978,121
Tangible assets Vehicles - 1,171,548
Tangible assets Vehicles 1,610,000 -
Tangible assets Vehicles 4,118,880 -
Tangible assets Office equipment 0 -
Tangible assets Office equipment - -
#N/A #N/A - -
Borrowing- Secured Term loan from other parties - 199,999,996
Borrowing- Secured Vehicle loan from bank - 1,064,337
Trade payables Trade payables 71,526,248 155,747,442
Other expenses Travelling and conveyance expens 3,344,631 -
Other expenses Travelling and conveyance expens 54,075 -
Other expenses Travelling and conveyance expens 3,365,218 -
Other expenses Travelling and conveyance expens 219,888 -
Other expenses Miscellaneous expenses 2,119,187 -
#N/A #N/A 9,400 -
Other expenses Travelling and conveyance expens 8,291,386 -
Other expenses Parking Expenses 16,902,715 -
Other expenses Travelling and conveyance expens 750,218 -
Other financial assets Unbilled Revenue 14,226 -
#N/A #N/A - 21,354
#N/A #N/A - 14,088
 Other expenses Legal and professional expenses ( 3,650,000 -
Other Income Gain on sale of property, plant an - 52,243,506
#N/A #N/A 141,620 -
#N/A #N/A - -
Other expenses Miscellaneous expenses - 74,401,749
#N/A #N/A 2,500 -
#N/A #N/A 7,060 -
4,963,275,859 5,600,679,265

637,403,405 -
- -
5,600,679,264 5,600,679,265

5,600,679,265 5,600,679,265
(1) -
Debit Adj Credit Adj Adjustments Net balance Adjustment
30,278,983 (305,314) 30,584,297 37,647,135 -
- - - - -
- - - 89,579,123 -
- - - 5,405,011 -
- - - 45,660 -
- - - - -
- - - - -
- - - 668,529 -
- - - 742,749 -
- - - 7,579,162 -
- - - 3,548,121 -
- - - 1,735,820 -
- - - - -
- - - 192,565 -
- - - 935,400 -
- - - (11,670,251) -
- - - (9,074,354) -
- - - 724,249 -
- 30,584,297 (30,584,297) (30,278,983) -
- - - -
- - - (277,280)
- - - (13,659) -
- - - - -
- - - - -
- - - (10,000) -
- - - 88,500 -
- - - 80,000 -
- - - 1,085,081 -
- - - 633,527 -
- - - (124,641) -
- - - 3,990,983 -
- - - 5,003,703 -
70,953,275 - 70,953,275 70,953,275 -
- - - 1,107,160 -
- - - 620,000 -
- - - 6,437 -
- - - 706,000 -
- - - 135,151 -
- - - 4,113,862 -
- - - 9,155 -
- - - 1,392,687 -
- - - 4,491,688 -
- - - 318,516 -
- - - 3,364,853 -
- - - 225,000 -
- - - 650,000 -
- - - - -
- - - - -
- - - - -
- - - - -
- - - 81,268,653 -
- - - 12,260 -
- - - 385,906 -
- - - 63,268 -
- - - 1,023,042 -
- - - 315,068 -
- - - 29,496,189 -
- - - 199 -
- - - - -
- - - - -
- - - - -
- - - 74 -
- - - (219) -
- - - 22 -
- - - - -
- - - 84 -
- - - - -
- - - (0) -
- - - 0 -
- - - 0 -
- - - (82,537) -
- - - (1) -
- - - (1) -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - (1) -
- - - - -
- - - - -
- - - 1 -
- - - - -
- - - - -
- - - 84 -
- - - (1) -
- - - - -
- - - 1 -
- - - (2) -
- - - (2) -
- - - (2,003) -
- - - - -
- - - - -
- - - (6) -
- - - (0) -
- - - (0) -
- - - - -
- - - - -
- - - (6) -
- - - (0) -
- - - (3,827) -
- - - 167 -
- - - 7 -
- - - 167 -
- - - 7 -
- - - (96) -
- - - 0 -
- - - (0) -
- - - 536 -
- - - 0 -
- - - (0) -
- - - 10 -
- - - - -
- - - 8 -
- - - (3) -
- - - - -
- - - - -
- - - 33 -
- - - (4) -
- - - 3 -
- - - (0) -
- - - (2) -
- - - 1 -
- - - (0) -
- - - (2) -
- - - 1 -
- - - 14 -
- - - (0) -
- - - (14) -
- - - 14 -
- - - (0) -
- - - (14) -
- - - 436,879 -
- - - (288,328) -
- - - 3 -
- - - - -
- - - (76,230) -
- - - 5,904 -
- - - 244,453 -
- - - (6,299) -
- - - 74 -
- - - (219) -
- - - 436,879 -
- - - 4,628,967 -
- - - 1 -
- - - - -
- - - (76,229) -
- - - - -
- - - 20 -
- - - (1) -
- - - 0 -
- - - - -
- - - - -
- - - - -
- - - (3,140,291) -
- - - - -
- - - - -
- - - - -
- - - (0) -
- - - - -
- - - 276,399 -
- - - (0) -
- - - - -
- - - - -
- - - - -
- - - (2,662) -
- - - - -
- - - (14,796) -
- - - (840) -
- - - - -
- - - - -
- - - - -
- - - (2,662) -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - 49,100 -
- - - (28,166) -
- - - 8,596 -
- - - 3,479,511 -
- - - 20 -
- - - (1) -
- - - 0 -
- - - - -
- - - 49,100 -
- - - (4,250) -
- - - - -
- - - 54 -
- - - 5 -
- - - 58,676 -
- - - 2,967 -
- - - 22 -
- - - - -
- - - 1 -
- - - 2,505,378 -
- - - 54 -
- - - - -
- - - (15) -
- - - 58,676 -
- - - 2,967 -
- - - 32 -
- - - - -
- - - - -
- - - (13) -
- - - (2) -
- - - 768,277 -
- - - (59,009) -
- - - (6,676) -
- - - 1 -
- - - 1,208 -
- - - 0 -
- - - 657,580 -
- - - - -
- - - (13) -
- - - 1 -
- - - - -
- - - 768,277 -
- - - (59,009) -
- - - (6,675) -
- - - 1 -
- - - - -
- - - 12 -
- - - (7) -
- - - 51,481 -
- - - (22,880) -
- - - 9,410 -
- - - (27,838) -
- - - (15) -
- - - (7) -
- - - 51,481 -
- - - (29,620) -
- - - 61 -
- - - 15,777 -
- - - 3 -
- - - 1,400 -
- - - - -
- - - - -
- - - 33,777 -
- - - 60 -
- - - - -
- - - 15,777 -
- - - 4 -
- - - (426) -
- - - 31 -
- - - 50,469 -
- - - (9) -
- - - 24,851 -
- - - - -
- - - -
- - - -
 - - - -
- - - (0)
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - 0
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - - -
- - - 31 -
- - - 50,469 -
- - - (77,492) -
- - - - -
- - - 66,462,567 -
- - - 4,655,603 -
- - - 23,190 -
- - - 2,110,652 -
- - - 488,763 -
- - - 231,176 -
- - - 18,330,446 -
15,900,442 - 15,900,442 50,141,682 -
- - - 0 -
- - - 15,961 -
- - - - -
- - - (1,671,899) -
- - - 375 -
- - - 769,338 -
- - - 6,264,033 -
- - - 70,351 -
- - - 937,039 -
- - - 44,132,835 -
- - - 19,572,933 -
- - - 915,669 -
- - - 2,634,379 -
- - - 652 -
- - - (1,193,289,299) -
- 95,547,522 (95,547,522) (95,547,522) -
- - - (33,309,597) -
- - - 343,872,094 -
- - - - -
- - - 78,192,444 -
- - - 314,504,531 -
- - - 38,114 -
- - - 842,683 -
- - - 4,047,991 -
- - - 130,618,972 -
- - - - -
- - - 10,376 -
- - - - -
- - - (21,603,878) -
- - - 3,182,201 -
- - - 3,860,517 -
- - - 3,720,210 -
- - - 376,429 -
- - - - -
- - - (17,467,265) -
- - - - -
- - - 52,505,131 -
- - - 27,200 -
- - - 7,778 -
- - - - -
- - - 3,744,639 -
- - - 3,859,046 -
- - - (2,675,384) -
- - - - -
- - - - -
- - - - -
- - - - -
- - - (15,084,616) -
- - - (36,174,190) -
- - - - -
- - - (53,885,048) -
- - - (40,947,921) -
- - - - -
- - - - -
- - - - -
- - - (4,272,344) -
- - - - -
- - - (1,265,091) -
- - - 1,733,706 -
- - - - -
- - - (2,016,204)
- - - (2,309,644)
- - - 26,400 -
- - - 8,006,888 -
- - - (1,249,722) -
- - - 404,226 -
- - - 106,563 -
- - - 24,031 -
- - - 41,914,520 -
- - - 19,865,309 -
- - - 56,338,162 -
- - - 16,957,973 -
- - - 48,206,671 -
- - - 122,656 -
- - - 6,762,321 -
- - - 23,028,961 -
- - - 24,250,000 -
- - - 60,000,000 -
- - - 60,000,000 -
- - - - -
- - - - -
- - - 1,392,349 -
- - - 100,000 -
- - - (152,198,404) -
- - - 886,500 -
- - - 477,724 -
- - - 36,837,741 -
- - - 990,855 -
- - - - -
- - - 111 -
- - - 18,170 -
- - - 3,971,046 -
- - - 333,195 -
- - - (730) -
- - - 74,401,749
- - - 10,302 -
- - - 29,115 -
- - - (1,280) -
- - - (52,405) -
- - - 790,179 -
- - - 93,886 -
- - - 12,512 -
- - - 2,013 -
- - - 157,393 -
- - - 15,393 -
- - - 2,688,575 -
 - - - 293,488 -
- - - 500,000 -
- - - - -
- - - - -
- - - 44,340,151 -
- - - - -
- - - 45,668,966 -
- - - 14,996,858 -
- - - 105,802,921 -
- - - 216,443 -
- - - 5,472,576 -
- - - (14,810,652) -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - (120,509,398) -
- - - 463,435 -
- - - 12,500 -
- - - 14,852,480 -
- - - - -
- - - - -
- - - 103,115 -
- - - - -
- - - 48,002 -
- 71,219,734 (71,219,734) 584,886,567 -
71,219,734 - 71,219,734 193,829,477 -
- - - 3,552,205 -
- - - - -
- - - 99,478,809 -
- - - 8,887,856 -
- - - - -
- - - (18,637,422) -
- - - - -
- - - (1,367,509,353) -
- - - (31,371,567) -
- - - 110,354,917 -
- - - 8,547,575 -
- - - 88,084 -
- - - 769,542 -
- - - 83,947 -
- - - 979,474 -
- - - 224,640 -
- - - 2,014,719 -
- - - - -
- - - 9,662,171 -
- - - 1,864,799 -
- - - 54,039,694 -
- - - 16,558,760 -
- - - 268,050 -
- - - 960 -
- - - 6,577,447 -
- - - 350,261 -
- - - - -
- - - 230,060 -
- - - (124,617) -
- - - 30,437,108 -
- - - (787,706) -
- - - 6,163,297 -
- - - - -
- - - 621,662 -
- - - - -
- - - 5,661,693 -
- - - (916,424,698) -
- - - 16,542,092 -
- - - 75,262,448 -
- - - 28,774,773 -
- - - 420,875 -
- - - 12,618,591 -
- - - 414,922,999 -
- - - (389,598,668) -
- - - (296,116,780) -
- - - 1 -
- - - 1,323,824 -
- - - 94,590 -
- - - 15,769 -
- - - 7,705,334 -
- - - 11,823 -
- - - 2,088,356 -
- - - - -
- - - 6,452,292 -
- - - - -
- - - - -
- - - (288,859) -
- - - 36 -
- - - 311 -
- - - 261 -
- - - 6 -
- - - 25 -
- - - (1,065,385) -
- - - (3,349,002) -
- - - (20,669) -
- - - (2,393,149) -
- - - (9,022,688) -
- - - (485,973) -
- - - (2,627,983) -
- - - (287) -
- - - - -
- - - (373,838) -
- - - (960) -
- - - 1,671,899 -
- 15,900,442 (15,900,442) - -
- - - 2,978 -
- - - 6,603,510
 - - - 144,229,659 -
- - - (38,347,781) -
- - - (5,421,461)
- - - (4,184,982) -
- - - 12,578,305 -
- - - 729,432
- - - (175,166,738) -
- - - 416,140,612 -
- - - 183,070,395 -
- - - 534,255 -
- - - 733,374 -
- - - (6,838,506)
- - - (72,458,810) -
- - - 102,874 -
- - - 1,475,124 -
- - - 1,108,093 -
- - - 8,680,852 -
- - - 482,387 -
- - - 1,101,695 -
- - - 80,311 -
- - - 19,999 -
- - - 23,175 -
- - - 13,160,359 -
- - - 200,551 -
- - - 664,810 -
- - - 144,304,795 -
- - - 489,553 -
- - - 777,616 -
- - - 2,000,000 -
- - - 1,554 -
- - - 3,623,621 -
- - - (1,978,121) -
- - - (1,171,548) -
- - - 1,610,000 -
- - - 4,118,880 -
- - - 0 -
- - - - -
- - - - -
- - - (199,999,996) -
- - - (1,064,337) -
(70,953,275) (95,547,522) 24,594,247 (59,626,947) -
- - - 3,344,631 -
- - - 54,075 -
- - - 3,365,218 -
- - - 219,888 -
- - - 2,119,187 -
- - - 9,400 -
- - - 8,291,386 -
- - - 16,902,715 -
- - - 750,218 -
- - - 14,226 -
- - - (21,354) -
- - - (14,088) -
 - - - 3,650,000 -
- - - (52,243,506) -
- - - 141,620 -
- - - - -
- - - (74,401,749) -
- - - 2,500 -
- - - 7,060 -
117,399,159 117,399,159 - (637,403,406) -

637,403,405
-
(1)

-
(1)
Adjusted balance Category
376.47 - Unsecured, considered good
- Provision for expenses
895.79 Common area maintenance
54.05 Repair and maintenance
0.46 Repair and maintenance
- Repair and maintenance
- Repair and maintenance
6.69 Repair and maintenance
7.43 Repair and maintenance
75.79 Repair and maintenance
35.48 Repair and maintenance
17.36 Repair and maintenance
- Repair and maintenance
1.93 Repair and maintenance
9.35 Repair and maintenance
(116.70) Provision for compensated absences
(90.74) Provision for gratuity (refer note 31)
7.24 Interest accrued on deposits with banks
(302.79) Advance from customers
- Employee related payables
(2.77) Employee related payables
(0.14) Advances to employees
- Advances to employees
- Advances to employees
(0.10) Advances to employees
0.89 Advances to employees
0.80 Advances to employees
10.85 Advances to employees
6.34 Advances to employees
(1.25) Advances to employees
39.91 Advances to employees
50.04 Advances to vendor
709.53 Advances to vendor
11.07 Advertisement and sales promotion
6.20 Legal and professional expenses (refer note below)
0.06 Advertisement and sales promotion
7.06 Advertisement and sales promotion
1.35 Advertisement and sales promotion
41.14 Advertisement and sales promotion
0.09 Advertisement and sales promotion
13.93 Advertisement and sales promotion
44.92 Advertisement and sales promotion
3.19 Advertisement and sales promotion
33.65 Advertisement and sales promotion
2.25 Advertisement and sales promotion
6.50 Advertisement and sales promotion
- Assets written off
- Assets written off
- Assets written off
 - Assets written off
812.69 Balances with banks in current accounts
0.12 Balances in payment gateways
3.86 Balances in payment gateways
0.63 Balances in payment gateways
10.23 Balances with banks in current accounts
3.15 Balances with banks in current accounts
294.96 Balances with banks in current accounts
0.00 Balances in payment gateways
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
0.00 Balances with government authorities
(0.83) Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
(0.02) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
 - Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
(0.04) Balances with government authorities
0.00 Balances with government authorities
0.00 Balances with government authorities
0.00 Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.01 Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
4.37 Balances with government authorities
(2.88) Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
(0.76) Balances with government authorities
0.06 Balances with government authorities
2.44 Balances with government authorities
(0.06) Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
4.37 Balances with government authorities
46.29 Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
(0.76) Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
 (0.00) Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
(31.40) Trade payables
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
- Balances with government authorities
2.76 Balances with government authorities
(0.00) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
(0.03) Balances with government authorities
- Balances with government authorities
(0.15) Balances with government authorities
(0.01) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
(0.03) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.49 Balances with government authorities
(0.28) Balances with government authorities
0.09 Balances with government authorities
34.80 Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
0.49 Balances with government authorities
(0.04) Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
0.00 Balances with government authorities
0.59 Balances with government authorities
0.03 Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
25.05 Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
0.59 Balances with government authorities
0.03 Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
7.68 Balances with government authorities
(0.59) Balances with government authorities
(0.07) Balances with government authorities
0.00 Balances with government authorities
0.01 Balances with government authorities
0.00 Balances with government authorities
6.58 Balances with government authorities
- Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
7.68 Balances with government authorities
(0.59) Balances with government authorities
(0.07) Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.51 Balances with government authorities
(0.23) Balances with government authorities
0.09 Balances with government authorities
(0.28) Balances with government authorities
(0.00) Balances with government authorities
(0.00) Balances with government authorities
0.51 Balances with government authorities
(0.30) Balances with government authorities
0.00 Balances with government authorities
0.16 Balances with government authorities
0.00 Balances with government authorities
0.01 Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.34 Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
0.16 Balances with government authorities
0.00 Balances with government authorities
(0.00) Balances with government authorities
0.00 Balances with government authorities
0.50 Balances with government authorities
(0.00) Balances with government authorities
0.25 Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
 - Balances with government authorities
(0.00) Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
- Balances with government authorities
0.00 Balances with government authorities
0.50 Balances with government authorities
(0.77) Balances with government authorities
- Balances with government authorities
664.63 Brokerage expenses
46.56 Brokerage expenses
0.23 Brokerage expenses
21.11 Business promotion expenses
4.89 Business promotion expenses
2.31 Business promotion expenses
183.30 Business promotion expenses
501.42 Capital work-in-progress
 0.00 Capital work-in-progress
0.16 Cash on hand
- Charity and Donation
(16.72) Closing balance
0.00 Communication expenses
7.69 Communication expenses
62.64 Communication expenses
0.70 Communication expenses
9.37 Communication expenses
441.33 Communication expenses
195.73 Communication expenses
9.16 Communication expenses
26.34 Communication expenses
0.01 Communication expenses
(11,932.89) Compulsorily convertible preference shares of Rs 100 each
(955.48) Creditors for capital goods
(333.10) Advance from customers
3,438.72 Deficit in the statement of profit and loss
- Deposit with maturity more than 3 months but less than 12 months
781.92 Deposit with maturity more than 3 months but less than 12 months
3,145.05 Depreciation
0.38 Electricity expenses
8.43 Electricity expenses
40.48 Electricity expenses
1,306.19 Electricity expenses
- Electricity expenses
0.10 Advances to employees
- Employee related payables
(216.04) Employees' stock options reserve
31.82 Equipment hiring charges
38.61 Equipment hiring charges
37.20 Equipment hiring charges
3.76 Provision for doubtful debts
- Excess provision written back
(174.67) Expense on employee stock option scheme
- Consumables
525.05 Consumables
0.27 Consumables
0.08 Consumables
- Foreign exchange loss
37.45 Gratuity
38.59 Consumables
(26.75) Infra and Allied Services
- Infra and Allied Services
- Infra and Allied Services
- Infra and Allied Services
- Infra and Allied Services
(150.85) Infra and Allied Services
(361.74) Infra and Allied Services
- Infra and Allied Services
(538.85) Infra and Allied Services
(409.48) Infra and Allied Services
- Infra and Allied Services
 - Infra and Allied Services
- Infra and Allied Services
(42.72) Infra and Allied Services
- Infra and Allied Services
(12.65) Infra and Allied Services
17.34 Insurance
- YTD dep Intangible assets and tangible assets
(20.16) Software Intangible assets
(23.10) Software Intangible assets
0.26 Software Intangible assets
80.07 Software Intangible assets
(12.50) Interest income on deposits with banks
4.04 Rates and taxes
1.07 Interest on term loan
0.24 Interest on term loan
419.15 Interest on term loan
198.65 Investments in Mutual Funds
563.38 Investments in Mutual Funds
169.58 Investments in Mutual Funds
482.07 Investments in Mutual Funds
1.23 Investments in Mutual Funds
67.62 Investments in Mutual Funds
230.29 Investments in Mutual Funds
242.50 Investments in Mutual Funds
600.00 Investments in Mutual Funds
600.00 Investments in Mutual Funds
- Investments in Mutual Funds
- Investments in Mutual Funds
13.92 Investments in Mutual Funds
1.00 Investments in Subsidiary - AWLIV
(1,521.98) Lease equalisation reserve
8.87 Legal and professional expenses (refer note below)
4.78 Legal and professional expenses (refer note below)
368.38 Legal and professional expenses (refer note below)
9.91 Recruitment and training expenses
- Miscellaneous expenses
0.00 Miscellaneous expenses
0.18 Miscellaneous expenses
39.71 Miscellaneous expenses
3.33 Miscellaneous expenses
(0.01) Miscellaneous expenses
744.02 Miscellaneous expenses
0.10 Miscellaneous expenses
0.29 Miscellaneous expenses
(0.01) Miscellaneous expenses
(0.52) Miscellaneous income
7.90 Opening balance
0.94 Other finance charges
0.13 Other finance charges
0.02 Other finance charges
1.57 Other finance charges
0.15 Other finance charges
26.89 Other finance charges
 2.93 Other finance charges
5.00 Other finance charges
- Other finance charges
- Legal and professional expenses (refer note below)
443.40 Prepaid expenses
- Prepaid taxes
456.69 Prepaid taxes
149.97 Prepaid taxes
1,058.03 Prepaid taxes
2.16 LEASE Tangible assets
54.73 Printing and stationery expenses
(148.11) Profit on disposal of mutual funds
- Profit on disposal of property, plant and equipment
- Profit on disposal of property, plant and equipment
- Profit on disposal of property, plant and equipment
- Profit on disposal of property, plant and equipment
- Profit on disposal of property, plant and equipment
- Provision for expenses
(1,205.09) Trade payables
4.63 Rates and Taxes
0.13 Rates and Taxes
148.52 Rates and Taxes
- Rates and Taxes
- Rates and Taxes
1.03 Rates and Taxes
- Rates and Taxes
0.48 Rent
5,848.87 Rent
1,938.29 Rent
35.52 Rent
- Rent
994.79 Rent
88.88 Rent
- Rental income
(186.37) Rental income
- Rental income
(13,675.09) Rental income
(313.72) Retention money
1,103.55 Salaries, wages and bonus
85.48 Salaries, wages and bonus
0.88 Contribution to provident and other fund
7.70 Salaries, wages and bonus
0.84 Contribution to provident and other fund
9.79 Salaries, wages and bonus
2.25 Salaries, wages and bonus
20.15 Contribution to provident and other fund
- Salaries, wages and bonus
96.62 Salaries, wages and bonus
18.65 Salaries, wages and bonus
540.40 Salaries, wages and bonus
165.59 Salaries, wages and bonus
2.68 Salaries, wages and bonus
0.01 Salaries, wages and bonus
 65.77 Salaries, wages and bonus
3.50 Salaries, wages and bonus
- Salaries, wages and bonus
2.30 Salaries, wages and bonus
(1.25) Salaries, wages and bonus
304.37 Salaries, wages and bonus
(7.88) Salaries, wages and bonus
61.63 Salaries, wages and bonus
- Salaries, wages and bonus
6.22 Salaries, wages and bonus
- Salaries, wages and bonus
56.62 Salaries, wages and bonus
(9,164.25) Securities premium reserve
165.42 Security and housekeeping charges
752.62 Security and housekeeping charges
287.75 Security and housekeeping charges
4.21 Security deposits
126.19 Security deposits
4,149.23 Security deposits
(3,895.99) Security deposits from customers
(2,961.17) Share capital
0.00 Share capital
13.24 Staff welfare expenses
0.95 Staff welfare expenses
0.16 Staff welfare expenses
77.05 Staff welfare expenses
0.12 Staff welfare expenses
20.88 Staff welfare expenses
- Staff welfare expenses
64.52 Water charges
- Staff welfare expenses
- Staff welfare expenses
(2.89) Statutory dues
0.00 Statutory dues
0.00 Statutory dues
0.00 Statutory dues
0.00 Statutory dues
0.00 Statutory dues
(10.65) Statutory dues
(33.49) Statutory dues
(0.21) Statutory dues
(23.93) Statutory dues
(90.23) Statutory dues
(4.86) Statutory dues
(26.28) Statutory dues
(0.00) Statutory dues
- Statutory dues
(3.74) Statutory dues
(0.01) Statutory dues
16.72 Stock-in-trade
- Stock-in-trade
0.03 Sundry Balance Written Off
66.04 FF Tangible assets
 1,442.30 FF Tangible assets
(383.48) FF Tangible assets
(54.21) LAPTOP Tangible assets
(41.85) LAPTOP Tangible assets
125.78 LAPTOP Tangible assets
7.29 LEASE Tangible assets
(1,751.67) LEASE Tangible assets
4,161.41 LEASE Tangible assets
1,830.70 LEASE Tangible assets
5.34 LEASE Tangible assets
7.33 OFFICE Tangible assets
(68.39) OFFICE Tangible assets
(724.59) OFFICE Tangible assets
1.03 OFFICE Tangible assets
14.75 OFFICE Tangible assets
11.08 OFFICE Tangible assets
86.81 OFFICE Tangible assets
4.82 OFFICE Tangible assets
11.02 OFFICE Tangible assets
0.80 OFFICE Tangible assets
0.20 OFFICE Tangible assets
0.23 OFFICE Tangible assets
131.60 OFFICE Tangible assets
2.01 OFFICE Tangible assets
6.65 OFFICE Tangible assets
1,443.05 OFFICE Tangible assets
4.90 LAPTOP Tangible assets
7.78 OFFICE Tangible assets
20.00 OFFICE Tangible assets
0.02 OFFICE Tangible assets
36.24 OFFICE Tangible assets
(19.78) Vehicles Tangible assets
(11.72) Vehicles Tangible assets
16.10 Vehicles Tangible assets
41.19 Vehicles Tangible assets
0.00 Tangible assets
- Tangible assets
- Assets written off
(2,000.00) Term loan from other parties
(10.64) Vehicle loan from bank
(596.27) Trade payables
33.45 Travelling and conveyance expenses
0.54 Travelling and conveyance expenses
33.65 Travelling and conveyance expenses
2.20 Travelling and conveyance expenses
21.19 Misc Miscellaneous expenses
0.09 Travelling and conveyance expenses
82.91 Travelling and conveyance expenses
169.03 Separate Parking Expenses
7.50 Travelling and conveyance expenses
0.14 Unbilled revenue
(0.21) Miscellaneous income
(0.14) Miscellaneous income
 36.50 Legal and professional expenses (refer note below)
(522.44) Profit on disposal of property, plant and equipment
1.42 Electricity expenses
- Repair and maintenance
(744.02) Miscellaneous expenses
0.03 Legal and professional expenses (refer note below)
0.07 Sundry Balance Written Off
(6,374.03)

6,374.03

(0.00)
r note below)
shares of Rs 100 each

onths but less than 12 months

onths but less than 12 months
r note below)
r note below)
r note below)
r note below)

nd equipment
nd equipment
nd equipment
nd equipment
nd equipment
r note below)
nd equipment

r note below)
Note No. Particulars March 31, 2022 March 31, 2021 April 01, 2020
Contingent liabilities 0 - -