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Regd Office:6/45,Old Anand Nagar, OffWestern Express Highway, Santacruz (East), Mumbai-400055
Date:30/05/2016
BSE LIMITEI)
Dear Sir/Madam,
Ref. Scrip Code: 512355
Sub: Revised Proceeding of Outcome of Board Meeting held on.Monday, 30e May, 2016.
Due to some clerical error we hereby submitted the revised report of the Outcome of Board
Meeting pursuant to Regulation 3O of Securities and Exchange Board of India (Listing
Obligations and Disclosure Requirements) Regulations, 20 1 5.
The changes are done on Notes to Financial Statements: Note 3
SHAH
DIRECTOR
Share Capital.
(in INR)
Note No
Particulars
31.03.2015
31 .03.201 6
Rs
93,680,000
93,680,000
(29,372,299\
i.9,214,812)
atlotment
(3) Non-Current Liabilities
(a) Long'term borrowings
(b) Deferred tax tiabitities (Net)
(c) Other Lonc term tiabitities
(d) Long teim provisions
370,000
6,708,457
157,323
1,538,233
164,835,424
192.,711,478
'(4)
Current Liabilities
Total
|,{'
ll.Assets
(1
),Non-current assets
164,535,476
84, 1 75,080
7,771,571
299,548
761,877
64,835,024
192,711,478
Total
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5uchita Gaglani
Partner
Mem No. : 138473
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Ptace: Mumbai
Dated : 30th May,2016
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DIN:00434't24
DIN;0651 8905
Ptace : Mumbai
ENTERPRISES LIMITED
ANUKARAN COMMERCIAL
CIN: 151 103MH1985P1C036664
u,,!.
2016
EhIDED 31ST MARCH,
AND LOSS FOR THE YEAR
PROFIT
OF
Lr
STATEMENT
(in INR)
31.03.2015
31 .03.201 6
Rs
(42,395,862.00)
10,61 3,572.00
ll. Other
lY.
lncome
i6let l, szz'oo
Exoenses:
4,658,908 ' 00
E7,zle,e5e'oo)
(40,108,864 00)
Gt
or materiats consumedl
Purchase of Stock-in'Trade
goods' work'in-progress and Stockin inventories of finished
Changes
526,483.00
in-Trade
EmptoYee
benefit expense
expense
Depreciation and amortizSion
Other exPenses
8,897,013'00
Total ExPenses
sAit,qso.oo
1,190,076,00
3,420,361.00
(91,326,393.00)
t'
5,639,429.00
I
i
I
I
20,000,000,00
958,230.00
'Vl)
9,768,1 54.00)
tar<
(Vll
14,109,4?7 .00
33,288,830.00
(4',l
,758,828.00)
GT,zls,szs'oot
'Vlll)
X. Tax exPense:
) Current tax
(2) Deferred tax
(1
(Vll-Vlll)
perid from continuing operations
Xl. Profit(Loss) from the
(20,138,154'00)
(43,1 38,828.00)
operations
Xll. Profit/(Loss) from discontinuing
operations
Xlll. Tax expense of discounting
xlv.
(Xl + XIV)
)U. Profit/(Loss) for the period
Jie,t ll.og
(43,1 38,828.
Gi, t 3g,aza.oo)
(0.22
(0.22
(1) Basic
Q'AP
Director
suchita cugttuf
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Partner
Mem No. :138473
Ptace : Mumbai
Dated : 30th MaY,2016
DIN:00434124
DIN;0651 8905
Ptace : Mumbai
Dated
: 30th
MaY,2016
:i-f ::?=t!liJ
370,000
1,793,270
4,914,187
4,914,787
370.000
NOTE 6
l::!=i
6,708,0 s7
Statutorv Dues
28'814
1
Salary PaYabte
157.321
,350,000
159'419
1.538,233
57.323
-*4$
NOTE 7 -
toNmERM
,l
Others
ld;rxlmaa SYstems Limited
KhettYa Mercantite Pvt Ltd
Haresh Hirani
;1t
'
"'
Vilas Kothari
Novastar Containers ComPanY
0C Speciatitiei Private Limited
Redstone Reattors
Ronak MatPani
Akhitesh Chaudhary
Ambika EnterPrises
Pawan EnterPrlses
5,000,000
6,sdo,000
5,000,000
t,500,000
2,496,210
65,237,716
2,770,000
1
04,778,601
3,486,000
3,124,000
6,676,751
6,024,471
1
177,551
'I'
i
,500,000
r,812,26i
ir:
il:
1,000,000
,1,
5,500,000
5,ooo,ooo
20,000,000
7,000,000
7,000,000
Capital Advanc6i.':
Aasman Trading Pvt Ltd
27,000,000
18,400,000
f5,500,000
7,500.000
55,400,000
z3,oo0,0oo
1,061,208
1,397,176
1,069,s67
1
,061
208
164,535,476
2,466,7 43
184,176,080
/ 7lt,')/1
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NOTE 9
: CA$I.E
Batances
with
771 521
CASH EQUIVALENTS
269,80t
Banks
Cash on hand
,,:1,
761,214
2,661
2s.747
.299,546
"
*5*NOTE
763,877
':
Traded Goods
. Fabrics - Return
(4?,395,862)
(4 ?,395, E6 2)
10,6',t1,572
10,613,572
NOTE 12
PUREHASE OT STOCK
4,658,908
14,658,908
. IN . TRADE
(40,108,864)
t40,10E,864)
NOTE 13
. EMPIOYEE BENEF|TS
Sataries
Bonus
392,200
2,990,000
66,360
250,200
b7,921
525,483
3,312,1?0
'
Staff Conveyance .
SQff Wetfare
5,000
'
{fr,
!
t,{
":,
66,920
:-5::i:.5+a+5
.. :.i:rli:i:1j!altii:+:i
:iri
Professiohat Fees
99,852
30,000
Audit Fees
Advertisement Expenses
53,932
117,475
57,323
1
8,393
179,7t6
370,33
'
1,0s2.486
110,000
Marketing Expenses
40u1. i
120,000
Travettlng Expenses
al
2.]6, 700
78,200
Tetephone Expenses
55,000
Etectricity eharges
270,000
151,245
7,771 ,521
Bad Depts
8,897,013
5,000
68,000
3,420,361
Payment to Auditors
Particulari,
-rrrns
.*1
Statutory Audlt
Tax Audit
50,000
50,000
50,000
50,000
37,000
17,000
37,000
137.000
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Partner
Mem No.
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Suchita Gaglani
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Director
01Nr00434124
DIN:06518905
Ptace : Mumbai
Ptace ; Mumbai
Dated :
l0th
May,201
i,
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ll
ir
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3 1
201 6
(in INR)
.03.201 6
(1
9,768,1 54)
31.03,2015
(41,758,828)
Adiustments for:
and Other Assets
llrrcrease;/Decrease in Trade Receivabtes
& Advances (exct Taxes)
Loans
term
Long
in
Decrease
(lncieaseli
19,640,604
147 915,767)
,771 ,571
40,608, I
lncrease
Cash Generated/(used)
l6
(1,429,862
(1 ,417,770],
(41,825,836
from Operations
(38e,333)
(43,205,836)
ie, r lz,0oo
38, 1 47,060
of
Shares
Nfi
INCREASE
(A+B+C)
(DECREASE) IN CASH AND CASH EqUNALENTS
OFTHE PERIOD
AND CASH EQUIVALENTS ATTHE BEGINNING
PERIOD
THE
OF
END
THE
AT
CA5H
EQUIVALENTS
AND
(464,3291
763,877
629,861
i1
rl
Notes:
1
Z
3
(A5) 3:
method as set out in Accounting Standard
ftow statement has been prepared under the indirect
2013'
Act'
Companies
statements" as prescribed under section 133 of the
"Cash
ftow
Cash
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Suchita Gagtani
Partner
Mem No. : 138473
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d$eaAcc%
DIN:0651 8905
Ptace : Mumbai
Place : Mumbai
Dated : 30th Mav,2016
Tel :
IliJrT?j,|
Auditor's Responsibility
our responsibitity is to express an opinion on these standatone financial
statements based
on our audit.
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and appropriate to
We betieve that the audit evidence we have obtained is sufficient
prouia",u basis for our opinion on the standatone financia[ statements'
:
Opinion
the.exptanations given
ln our opinion and to the best of our information and according to
information required by the
l;;;, ifi; afgresaid standatone financiat statements givefalr"theview
in conformity with the
Act ir6;the manner so required and give a true ani
affairs of the Company as
...rrfiti.e principl,es geneial,l,y accepted in lndia, of the state ofyear
ended on that date;
at 31 March 2016 and-its profit/toss and its caih ftow for the
subject toSecurities Exchange
We have been informed by the management of the Company that
of June 2015' in trading
Board of lndia (SEBI) initiated an investigation, during the month
information for
activity of few entitiei in the equity shafus of the company and had sought
altotment of
the period 31.3.2011 to 31 .3.ZO14inter atia in the context of the Preferentiat
of the entities who
equity shares maOe by the Company and information rel'ated to few
that lhe
confirmed,
preferentiat
attotment, Management
were the aflottees in tfre
desired
the
provided
has
Company is futty cooperating in the iaid investigation and
company
the
matter
information to SEB|. ftfrnug.,ri,.nt also informed us that in the same
of lncome
Department
lntettigence,
of
Revenue
Directorate
;;;; ;;rrrnii.tion from
and
reptied
has
Tax, Mumbal seef<ing infot*ition on the matter and that the Company
the
in
that
Management is of the view
provided the sought information
-'ir to the Directorate. case
its
or
against the company
no prima facie
said investigation- i6.iu
promoters/ management.
given to
As informed by
transactions.
Report on 0ther Legat and Regutatory Requirements
7.
,.
(a)wehavesoughtandobtainedatttheinformationandexptanationswhichtothe
kePt
in our opinion proper books of account as required PY]3Y have been
boo6
IJrpunV io ruilr ii uipe.ts from oUr examinatign of those
(b)
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eb!#"Up
bY the
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(c) the balance sheet, the statement of profit and loss and the cash ftow statement
deatt with by this Report are in agreement with the'books of account;
(d). in our opinion, the aforesaid standatone financiat statements compty with the
Accounting Standards specified under Section 133 of the Act, read with Rute 7 of the
Companies (Accounts) Rutes, 2014;
(e)
of
of
(f) with respect to the adequacy of the internal financial controls over financiaI
reporting of ttae Company and the operating effectiveness of such controls, refer to our
separat$ report in "Annexure B"; and
"*
r...
(g) with respect to other matters to be inctuded in the Auditor's Report in accordance
with Rute 11 of the Companies (Audit and Auditors) Rutes, 2014, in our opinion and to the
best of our information and according to the exptanations given to us:
i.
There are no pending titigations which may adversety affect its financiat
Position
ii. ' The Company did not have any [ong term contract inctuding derivative
contracts for which there were any materiat foreseeable losses.
iii.
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Suchita Gagtani
Membership No.: 138473
Place: Mumbai.
Dated: 30th May,2016.
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of the Company
The Annexure referred to in lndependent Auditors' Report to the members
report that:
we
2016,
March
31
year
ended
the
for
on the standalone financiat statements
l.
order is not
The company do not have any fixed asset. Thus, paragraph 3(i) of the
appticabte to the ComPanY.
II.
physicat
The nature of business of the Company is such that it does not hotd any
inr"ntori"i. ihrr, paragraph 3(ii) of the order is not appticabte to the Company'
iii.
The company has not granted any [oans to bodies covered in the register
('the Act')' Thus,
maintained under section 189 of the Companies Act, 2013
parag;1ph 3(iii) of the order is not appticabte to the company.
tr
lv.
vi.
under
The Central Government has not prescribed the maintenance of cost records
Company'
the
by
section 148(1) of the Act, for any of the services rendered
basjs
According to the information and exptanations given to us and.on the
in
accrued
of our examination of the records of the Company, amounts deducted/
provident
inctuding
the books of account in respect of undisputed statutory dues
cess
fund, income-tax, sates tax, val.ue added tax, duty of customs, service tax,
year
by
and other mater:ial statutory dues have been regutarty deposited during-the
did
the Company with the appropriate authorities. As explained to us, the Company
excise'
of
and
duty
insurance
state
not have any dues on account of emptoyees'
vii. (a)
-
amounts payabte
According to the information and expl,anations given to us, no undisputed
of customs'
duty
tax,
prov'ident fund, income tax, satis tax, vatue added
7016 f or
March
as at 31
service tax, cess and other materiat statutory dues were in arrears
a period of more than six months from the date they became payable'
i;;;$;.i-of
ii
dues
(b) According to the information and exptanations given to us, there are no materiat on
of duty of customs which have not been deposited with the appropriate authorities
viii.
The Company does not have any [oans or borrowings from any financial institution,
paragraph
banks, government or debenture holders during the year, Accordingty,
3(viii) of the Order is not appticabte.
ix.
further
The compar.ry did not raise any money by way of initiat pubtic offer or
year'
pubtic oifer"(inctuding debt instruments) and term loans during the
iccordingty, paragraphl (tx) ot the Order is npt appticabte.
x.
fraud by the
According to the information and exptanations given to us, no materiat
has been noticed or
Company or on the Company;by iis officers or emptoyees
reported during the course of our audit.
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Xii.
xiii.
xiv.
tt'
xv,
xvi.
The Company is not required to be registered under section 45-lA of the Reserve
Bank of lndia Act 1934,
Chartered Accountants
Firm Registration No.: 129408W
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Suchita Gagtani
Membership No.: 1 38473
Place: Mumbai.
Dated: 30th May,2016.
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We have audited the internat financial, controts over financiat reporting of Anukaran
Commercial Enterprises Limited ("the Company") as of 31 March 2016 in conjunction with
our audit of the standatone financiat statements of the Company for the year ended on
that date.
Management's Responsibility for Internal Financial Controls
"Gqidance Note") and the Standards on Auditing, issued by lCAl and deemed to be
prescribed under section 143(10) of the Companies Act, 2013, to the extent appticable to
an audit of internaI financiat controtsi both appticabte to an audit of lnternat FinanciaI
Controts and, both issued by the lnstitute of Chartered Accountants of lndia. Those
Standards and the Guidance Note require that we compl.y wjth ethical requirements and
ptan and perform the audit to obtain reasonabte assurance about whether adequate
internat financiat controts over financiat reporting was estabtished and mainlained and if
such controts operated effectivety in atl material respects
Our audit invotves performing procedures to obtain audit evidence about the adequacy of
the internal financiat contiots system over financiaI reporting and their operating
effectiveness. 0ur audit of internal financiaI controts over financia[ reporting inctuded
obtaining an understanding of internal financiat controts over financial reporting, assessing
the risk that a materiat weakness exists, and testing and evatuating the design and
operating effectiveness of internal control based on the assessed risk. The procedures
,'setected-depend
on the auditor's judgment, inctuding the assessment of the risks of
materiat misstatement of the financia[ statements, whether due to fraud or error'
We believe that the audit evidence we have obtained is sufficient and appropriate to
provide a basis for our. opinion on the Company's internal financial controts system over
financiat reporting.
Meaning of lnternal Financial Controls over Financial neportlng
I
I
i
provide reasonabte assurance regarding the retiabitity of financiaI reporting and the
preparation of financiat statements for external purposes in accordance wtth generalty
accepted accounting principtes. A company's internaI financiat controt over fjnanciaI
reporting inctudes those poticies and procedures that
(1) pertain to the mainfenance of records that, in reasonabte detait, accuratety and farrly
reftect the transactions and dispositions of the assets of the company;
(2) provide reasbnabte assurance that transactions are recorded as necessary to permit
preparation of financial statements in accordance with generatty accepted accounting
principtes, and that receipts and expenditures of the company are being made onty in
accordance with authorisations of management and directors of the company; and
reasonabte assurance regarding prevention or timety detection of
unauthorised-acquisition, use, or disposition of the company's assets that coutd have a
materi& effeclon the financiat statements.
(3) provide
incl.uding
Opinion
ln riur opinion, the Company has, in atI materiat respects, an adequate internat financiat
controts system over financial reporting and such interna[ financiat controls over financiat
reporting were operating effectivety as at 31 March 2016, based on the internaI control
over financiat reporting criteria estabtished by the Company considering the essentjal
components of internal control stated in the Guidance Note on Audit of lnternal Financial
Controts Over Financiat Reporting issued by the lnstitute
lndia.
For NPV & Associates
Chartered Accountants
Firm Registration No,: 129408W
Suchita Gagtani
Membefship No.: 138473
Place: Mumbai.
Dated: 30th May,2016.
of Chartered Accountants of