Pro Fin Capital Services Ltd. இன் கணக்கு குறிப்புகள்

Mar 31, 2024

PROVISIONS

Provision is recognised when an enterprise has a present obligation as a result of past event, it is probable that an outflow of resources will be required to settle the obligation, in respect of which a reliable estimate can be made. Provisions are not discounted to its present value and are determined based on best estimate required to settle the obligation at the balance sheet date. These are reviewed at each balance sheet date and adjusted to reflect the current best estimates.

CONTINGENT LIABILITY

No provision is made of liabilities, which are contingent in nature, but if material, the same has been disclosed by way of notes to accounts.

NOTE NO. 25

Balances of Sundry Debtors, Sundry Creditors, Loans and Advances, Receivables and Payable are subject to confirmation/reconciliation, if any. NOTE NO. 26

In the opinion of the Board of Directors adequate provision has been made in the accounts for all known liabilities and the current assets, loans and advances have a value on realisation in the ordinary course of business at least equal to the value stated in the Balance Sheet.

NOTE NO. 27

As per the provision of “The Micro, Small and Medium Enterprise Development Act, 2006” there were no amounts payable including interest to micro, small and medium enterprise as on 31st March 2024

NOTE NO. 28 DEFERRED TAX

In compliance with the Indian Accounting Standard - Ind AS 12 relating to "Income Taxes" issued by the Institute of Chartered Accountants of India, the Company has adjusted the Deferred Tax Liabilities / (Assets) (net) arising out of timing difference accruing during the year aggregating Rs.239083/-(Previous Year Rs.505532/-) in the Profit & Loss Account.

NOTE NO. 29 ADVANCES

During the year under consideration, the company had given total loans and advances of Rs. 323.91 Crores, out of the said advances an amount of Rs. 318.05 Crores is interest bearing advance.

NOTE NO. 30 EARNINGS PER SHARE

The Basic / Dilluted earnings per share is computed by dividing net profit attributable to equity shareholders for the financial year by weighted average number of equity shares outstanding during the financial year.

NOTE NO. 31

RELATED PARTY DISCLOSURES

As required by Indian Accounting Standard - Ind AS 24 "Related Party Disclosure" issued by the Institute of Chartered Accountants of India following are the details of transactions during the year with related parties as defined in Ind AS 24.

List of related parties

Companies Under Same Management

Tera Natural Resources and Pellets Private Limited

Triyamb Securities Private Limited

Asian Fintrade Services Private Limited

Ambe Securities Private Limited

Profin Commodities Private Limited

Koshika Bioscience Private Limited

Milgrey Finance and Investments Limited

Key Manegerial Persons

Mr. Anupam Narain Gupta Mr. Abhay Narain Gupta Mr. Atul Kumar Mr. Manav Kumar Mrs. Neelam Ahire

Relative of Key Managerial Persons

Mrs. Rashi Gupta Mrs. Neha Anupam Gupta Mr. Narain Kumar Gupta

The company had availed secured loan from Aditya Birla Housing Finance Limited against the hypothecation of property owned by Key Managerial Person situated at 26th Floor, Pent House No. Ph01, Wing A, Building Number 1, Oberoi Gardens Chsl, Victoria Gardens, Thakur Village, Kandivali East, Mumbai - 400101.

The company had availed secured loan from Indiabulls Commercial Credit Limited against the hypothecation of property owned by Associate Company situated at Unit No 007-010, Madhava, C-4, Block - E, Bandra Kurla Complex, Bandra East, Mumbai - 400051, property owned by relative of Key Managerial Person situated at 503, Westren Edge II, Western Express Highway, Borivali East, Mumbai - 400066 and property owned by Key Managerial Person situated at B/2601, Oberoi Gardens, Thakur Village, Kandivali East, Mumbai - 4000101.

NOTE NO. 32

Previous Year''s figures have been regrouped / rearranged wherever necessary so as to conform with current year''s figures and rounded off to the nearest rupee.

NOTE No. 33

The company during the year had not invested or traded in Crypto currency or Virtual Currency.

NOTE No. 34

No proceedings have been initiated or pending against the company for holding any benami property under the Benami Transactions (Prohibition) Act, 1988 and rules made thereunder.

NOTE No. 35

The company had not been declared as wilful defaulter by any bank or financial institution or other lenders.

NOTE NO. 36

Loans and Advances granted to Promoters, Directors, KMPs and the Related Parties

As Per our audit report of even Date

For Mohandas & Co. For and on behalf of the Board of Directors

Chartered Accountants Reg No : 106529W

B.M. Shetty Anupam Gupta Abhay Gupta

Proprietor (Managing Director) (Jt Managing Director)

Mem No. - 031256 (DIN-02294687) (DIN-02294699)

Place : Mumbai Manav Kumar Aakansha Khandelwal

Date : 29/05/2024 (Independent Director) (Company Secretary)

UDIN : 24031256BKADPV4593 (DIN-08309105)

---

Mar 31, 2016

B. Notes on account

1) a) Contingent liabilities not provided for, in respect of

i)) In respect of a penalty claim of Rs. 1.75 Lacs from SEBI u/s 15AofSEBI ACT.( Prev Year Rs 1.75 Lacs)

b) Claim against the Company not acknowledged as Debts 6.35 Lacs (Prev. Year- 6.35 Lacs)

2) Disclosure in terms of Accounting Standards (AS) issued by the institute of Chartered Accountants of India

a. Related Party Disclosures (AS-18)

As per Accounting Standard 18, the disclosures of transactions with the related parties are given below:-

Sri.	Name of the Related Party	Relationship
1.	Mr. Anupam Narain Gupta	Key Managerial Personnel
2.	Mr. Narain Kumar Gupta	Relative of Key Managerial Personnel
3.	Mrs. RashiAnand Kedia	Relative of Key Managerial Personnel
4.	Mr. Abhay Narain Gupta	Key Managerial Personnel
5.	Triyamb Securities Private Ltd.	Associate Companies
6.	Asian Fintrade Services Pvt Ltd	Associate Companies
7.	Ambe Securities Pvt Ltd.	Associate Companies
8.	Profin Commodities Pvt Ltd.	Associate Companies
9.	Mrs. Neha Gupta	Key Managerial Personnel

a. Segment reporting (AS-17)

In the opinion of the Management, the company operates in one segment i.e. dealing in purchase and sales of securities and also rendering related services. As such, there are no other reportable segments.

b. Tax on Income (AS-22)

Income Tax Expense comprises current tax and deferred tax charge or credit.

Current Tax is measured on the basis of estimated taxable income for current accounting period in accordance with the applicable rates and the provisions of the Income Tax Act, 1961 and other applicable tax laws.

Deferred Tax reflects the impact of timing difference between according income and taxable income during the current year and reversal of timing differences for the earlier years. Deferred tax charge or credit and corresponding deferred tax liabilities or assets are measured using the tax rates and laws enacted or substantively enacted as on the Balance Sheet date. Deferred tax assets are recognized and carried forward only to the extent that there is reasonable certainty, except for carried forward losses and unabsorbed depreciation and items relating to capital losses which is recognized based on virtual certainty, supported by continuing evidence that there will be sufficient future taxable income available to realize the assets.

c. Earnings Per Share (AS-20)

Basic earnings per share are calculated by dividing the profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year.

The Company has not issued any potential equity shares, and accordingly, the basic earnings per share and diluted earnings per share are the same.

b) Sundry debtors include Rs. Nil (Previous Year Rs. Nil) due from companies in which directors are interested as directors.

b)Managerial Remuneration

Managerial Remuneration under Section 198 of the Companies Act, 1956 (included under Personnel Expenditure in Schedule 91

4. Disclosure as required under section 22 of The Micro, Small and Medium Enterprises Development Act, 2006 is nil in respect of all the items specified therein.

5. In the opinion of the management, fall in the market value of Investment is temporary in nature .Therefore no provision for diminution in value of Securities has been considered by the company.

6. Gratuity In accordance with the Indian laws, the Company provides for gratuity, a defined benefit plan covering all employees, who have completed more than 5 years. There is no employee in the company who has completed 5 years of services. In view thereof, no provision has been created. Leave Encashment - Encashment of un-availed leaves credit, if any, is being done at the year-end. Accordingly, no provision is created at the year-end.

7. The company has made a petition with SEBI for the refund of deposit lying with OTCEI which is under process. However, the exchange has demanded due of Rs. 6,85 lakh which has been contested and has not been provided for in the accounts.

8. Debtors are subject to confirmation and reconciliation. In certain cases, the company has filed the civil cases against defaulted parties for recovery of old dues. Which have been decided in the favor of the company- However, in the opinion of the Management, all the debts and advances, including suit filed cases and deposit with OTCEI, are considered good for recovery. Further, balances of Sundry parties, debit or credit, are subject to confirmation / reconciliation. In the opinion of the Management, the Current Assets, Loans and Advances have a value of realization in the ordinary course of the business at least equal to the amount at which they were stated in the Balance Sheet.

9. Efforts have been made to employ full time Company Secretary. However, suitable person could not be found.

10.. Cash Flow Statement:

The Cash Flow Statement is prepared by the "Indirect Method” set out un Accounting Standard on " Cash Flow Statement " and presents the Cash Flow by operating , investing and financing Activities.

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

---

Mar 31, 2015

1) a) Contingent liabilities not provided for, in respect of

i) In respect of a penalty claim of Rs.1.75 Lacs from SEBI u/s 15A of SEBI ACT.( Prev Year Rs 1.75 Lacs) b) Claim against the Company not acknowledged as Debts 6.35 Lacs (Prev. Year- 6.35 Lacs)

2) Disclosure in terms of Accounting Standards (AS) issued by the institute of Chartered Accountants of India

3. Related Party Disclosures (AS-18)

As per Accounting Standard 18 , the disclosures of transactions with the related parties are given below:-

Srl. Name of the Related Party Relationship

1 Mr. Anupam Narain Gupta Key Managerial Personnel

2 Mr. Narain Kumar Gupta Relative of Key Managerial Personnel

3 Mrs. Rashi Anand Kedia Relative of Key Managerial Personnel

4 Mr. Abhay Narain Gupta Key Managerial Personnel

5 Triyamb Securities Private Ltd. Associate Companies

6 Mrs Neha Gupta. Key Managerial Personnel

4. Segment reporting (AS-17)

In the opinion of the Management, the company operates in one segment i.e. dealing in purchase and sales of securities and also rendering related services. As such, there are no other reportable segments.

5. Tax on Income (AS-22)

The Company has substantial unabsorbed depreciation and carried forward losses under Tax laws. However, in view of the uncertainty future taxable income and prudent method, the tax effect of timing difference as per AS 22 of ICAI has not been assessed and accordingly deferred tax assets (net of the deferred tax liabilities) has not been recognized in the books as on 31st March 2014.

6. Earnings Per Share (AS - 20)

Basic earnings per share are calculated by dividing the profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year .

7.The Company has not issued any potential equity shares, and accordingly, the basic earnings per share and diluted earnings per share are the same.

8. As no commission is payable to Directors, the computation of net profits in accordance with section 309(5) read with section 349 of the companies Act, 1956, has not been given.

a) Expenditure in Foreign Currency Rs. NIL ( Prev Year NIL)

b) Earning in Foreign Currency Rs. Nil (Prev Year NIL)

c) Remittance in Foreign Currency Rs. Nil (Prev Year NIL)

9. Disclosure as required under section 22 of The Micro, Small and Medium Enterprises Development Act, 2006 is nil in respect of all the items specified therein.

10. In the opinion of the management, fall in the market value of Investment is temporary in nature .Therefore no provision for diminution in value of Securities has been considered by the company.

11. Gratuity In accordance with the Indian laws, the Company provides for gratuity, a defined benefit plan covering all employees, who have completed more than 5 years. There is no employee in the company who has completed 5 years of services. In view thereof, no provision has been created. Leave Encashment - Encashment of un-availed leaves credit, if any, is being done at the year-end. Accordingly, no provision is created at the year-end.

12. The company has made a petition with SEBI for the refund of deposit lying with OTCEI which is under process. However, the exchange has demanded due of Rs. 6,85 lakh which has been contested and has not been provided for in the accounts.

13. Debtors are subject to confirmation and reconciliation. In certain cases, the company has filed the civil cases against defaulted parties for recovery of old dues. Which have been decided in the favour of the company? However, in the opinion of the Management, all the debts and advances, including suit filed cases and deposit with OTCEI, are considered good for recovery. Further, balances of Sundry parties, debit or credit, are subject to confirmation / reconciliation. In the opinion of the Management, the Current Assets, Loans and Advances have a value of realization in the ordinary course of the business at least equal to the amount at which they were stated in the Balance Sheet.

14. Efforts have been made to employ full time Company Secretary. However, suitable person could not be found.

15. Cash Flow Statement :

The Cash Flow Statement is prepared by the "Indirect Method " set out un Accounting Standard on " Cash Flow Statement " and presents the Cash Flow by operating , investing and financing Activities.

16. Previous year's figures have been rearranged / regrouped wherever necessary.

---

Mar 31, 2014

1) a) Contingent liabilities not provided for, in respect of

i) In respect of a penalty claim of Rs. 1.75 Lacs from SEBI u/s 15A of SEBI ACT.( Prev Year Rs 1.75 Lacs)

b) Claim against the Company not acknowledged as Debts 6.35 Lacs (Prev. Year- 6.35 Lacs)

2) Disclosure in terms of Accounting Standards (AS) issued by the institute of Chartered Accountants of India

a. Related Party Disclosures (AS-18)

b. Segment reporting (AS-17)

In the opinion of the Management, the company operates in one segment i.e. dealing in purchase and sales of securities and also rendering related services. As such, there are no other reportable segments.

c. Tax on Income (AS-22)

The Company has substantial unabsorbed depreciation and carried forward losses under Tax laws. However, in view of the uncertainty future taxable income and prudent method, the tax effect of timing difference as per AS 22 of ICAI has not been assessed and accordingly deferred tax assets (net of the deferred tax liabilities) has not been recognized in the books as on 31st March 2014.

d. Earnings Per Share (AS - 20)

Basic earnings per share are calculated by dividing the profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year The Company has not issued any potential equity shares, and accordingly, the basic earnings per share and diluted earnings per share are the same.

6. Disclosure as required under section 22 of The Micro, Small and Medium Enterprises Development Act, 2006 is nil in respect of all the items specified therein.

7. In the opinion of the management, fall in the market value of Investment is temporary in nature .Therefore no provision for diminution in value of Securities has been considered by the company.

8. Gratuity In accordance with the Indian laws, the Company provides for gratuity, a defined benefit plan covering all employees, who have completed more than 5 years. There is no employee in the company who has completed 5 years of services. In view thereof, no provision has been created. Leave Encashment - Encashment of un-availed leaves credit, if any, is being done at the year-end. Accordingly, no provision is created at the year-end.

9. The company has made a petition with SEBI for the refund of deposit lying with OTCEI which is under process. However, the exchange has demanded due of Rs. 6,85 lakh which has been contested and has not been provided for in the accounts.

10. Debtors are subject to confirmation and reconciliation. In certain cases, the company has filed the civil cases against defaulted parties for recovery of old dues. Which have been decided in the favour of the company? However, in the opinion of the Management, all the debts and advances, including suit filed cases and deposit with OTCEI, are considered good for recovery. Further, balances of Sundry parties, debit or credit, are subject to confirmation / reconciliation. In the opinion of the Management, the Current Assets, Loans and Advances have a value of realization in the ordinary course of the business at least equal to the amount at which they were stated in the Balance Sheet.

11. Efforts have been made to employ full time Company Secretary. However, suitable person could not be found.

---

Mar 31, 2013

1) a) Contingent liabilities not provided for, in respect of

i) In respect of a penalty claim of Rs. 1.75 Lacs from SEBI u''s 15Aof SEBI ACT.( Prev Year Rs 1.75 Lacs)

b) Claim against the Company not acknowledged as Debts 6.35 Lacs (Prev. Year-6.35 Lacs)

2) Disclosure in terms of Accounting Standards (AS) issued by the institute of Chartered Accountants of India

a. Related Party Disclosures (AS-18)

b. Segment reporting (AS-17)

In the opinion of the Management, the company operates in one segment i.e. dealing in purchase and sales of securities and also rendering related services. As such, there are no other reportable segments.

c. Tax on Income (AS-22)

The Company has substantial unabsorbed depreciation and carried forward losses under Tax laws. However, in view of the uncertainty future taxable income and prudent method, the tax effect of timing difference as per AS 22 of ICAI has not been assessed and accordingly deferred tax assets (net of the deferred tax liabilities) has not been recognized in the books as on 31 st March 2013 d Earnings Per Share (AS - 20)

Basic earnings per share are calculated by dividing the profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. The Company has not issued any potential equity shares, and accordingly, the basic earnings per share and diluted earnings per share are the same.

3. Disclosure as required under section 22 of The Micro, Small and Medium Enterprises Development Act, 2006 is nil in respect of all the items specified therein.

4. In the opinion of the management, fall in the market value of Investment is temporary in nature .Therefore no provision for diminution in value of Securities has been considered by the company.

5. Gratuity In accordance with the Indian laws, the Company provides for gratuity, a defined benefit plan covering all employees, who have completed more than 5 years. There is no employee in the company who has completed 5 years of services. In view thereof, no provision has been created. Leave Encashment - Encashment of un-availed leaves credit, if any, is being done at the year-end. Accordingly, no provision is created at the year-end.

6. The company has made a petition with SEBI for the refund of deposit lying with OTCEI which is under process. However, the exchange has demanded due of Rs. 6,85 lakh which has been contested and has not been provided for in the accounts.

7. Debtors are subject to confirmation and reconciliation. In certain cases, the company has filed the civil cases against defaulted parties for recovery of old dues which have been decided in the favour of the company However, in the opinion of the Management, all the debts and advances, including suit filed cases and deposit with OTCEI, are considered good for recovery. Further, balances of Sundry parties, debit or credit, are subject to confirmation / reconciliation. In the opinion of the Management, the Current Assets, Loans and Advances have a value of realization in the ordinary course of the business at least equal to the amount at which they were stated in the Balance Sheet.

8. Efforts have been made to employ full time Company Secretary. However, suitable person could not be found.

9.Previous year''s figures have been rearranged / regrouped wherever necessary.

---

Mar 31, 2010

1) a) Contingent liabilities not provided for, in respect of

i) Income Tax matter disputed by the Company - NIL (Prev. Year- NIL)

ii) Guarantees given by the Company on behalf of others - NIL (Prev. Year- NIL)

iii) In respect of a penalty claim of Rs.1,75,000/- from SEBI u/s 15A of SEBI ACT.

b) Claim against the Company not acknowledged as Debts - Nil (Prev. Year-Nil)

c) Estimated amount of contracts remaining to be executed i.e. capital commitment (net of advances) not provided for - NIL (Prev. Year-Rs.NIL)

b. Segment reporting (AS-17)

In the opinion of the Management, the company operates in one segment i.e. dealing in purchase and sales of securities and also rendering related services. As such, there are no other reportable segments.

c. Tax on Income (AS-22)

The Company has substantial unabsorbed depreciation and carried forward losses under Tax laws. However, in view of the uncertainty future taxable income and prudent method, the tax effect of timing difference as per AS 22 of ICAI has not been assessed and accordingly deferred tax assets (net of the deferred tax liabilities) has not been recognized in the books as on 31st March 2010.

d. Leases

The company has taken certain properties on operating lease for office. These leasing arrangements are usually renewable on agreed terms but are not non-cancelable. The company has paid Rs.0.60 Lacs (Prev Year Rs.0.60 Lacs) towards this leased property and is shown as rent in schedule.

e. Earnings Per Share (AS - 20)

Basic earnings per share are calculated by dividing the profit for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. The Company has not issued any potential equity shares, and accordingly, the basic earnings per share .and diluted earnings per share are the same.

b) Sundry debtors include Rs. Nil (Previous Year Rs. Nil) due from companies in which directors are interested as directors.

2. During the Year, the company has surrendered the ticket of NSE. Now the company is dealing in purchase and sale of shares through approved panel brokers of SEBI.

3. The income Tax Assessment of the company have been completed up to the Assessment Year 2007-08

4. Disclosure as required under section 22 of The Micro, Small and Medium Enterprises Development Act, 2006 is nil in respect of all the items specified therein.

5. In the opinion of the management, fall in the market value of Investment is temporary in nature Therefore no provision for diminution in value of Securities has been considered by the company.

6. Gratuity In accordance with the Indian laws, the Company provides for gratuity, a defined benefit plan covering all employees, who have completed more than 5 years. There is no employee in the company who have completed 5 years of services. In view thereof, no provision has been created.

Leave Encashment - Encashment of un-availed leaves credit, if any, is being done at the year-end. Accordingly, no provision is created at the year-end.

7. The company has made a petition with SEBi for the refund of deposit lying with OTCEI which is under process. However, the exchange has demanded due of Rs. 6.75 lakh which has been contested and has not been provided for in the accounts.

8. Debtors are subject to confirmation and reconciliation. In certain cases, the company has filed the civil cases against defaulted parties for recovery of old dues, which have been decided in the favour of the company. However, in the opinion of the Management, all the debts and advances, including suit filed cases and deposit with OTCEI, are considered good for recovery. Further, balances of Sundry parties, debit or credit, are subject to confirmation / reconciliation. In the opinion of the Management, the Current Assets, Loans and Advances have a value of realization in the ordinary course of the business at least equal to the amount at which they were stated in the Balance Sheet.

9. Efforts have been made to employ full time Company Secretary. However, suitable person could not be found.

10. Previous years figures have been rearranged / regrouped wherever necessary. Schedule 1 to 10 forms an integral part of Balance Sheet and Profit & Loss Account

---

Mar 31, 2003

1) Contingent liabilities in respect of

a) Guarantees given by the Company — NIL (Prev. Year Rs. NIL)

b) In respect of uncalled liability on partly paid shares/securities — Rs. NIL (Prev. year Rs. NIL).

c) Income Tax matter disputed by the Company — NIL (Prev. Year Rs. NIL)

d) No provision has been made for SEBI turnover tax as the levy of the same has been challenged in a suit filed by the association of NSE members of which the company is a member.

e) Contingent liabilities aggregating Rs. 105376.00 (Prev. Year 95.968.00) in respect of suits filed against the company but not acknowledged as debt and is being defended as per the advice of the companys legal counsel. Against above Rs. 79,505.00 had been deposited with the court.

2) Estimated amount of contracts remaining to be executed i.e. capital commitment (net of advances) not provided for — NIL (Prev. Year - Rs. NIL).

3) Disclosure in terms of Accounting Standards (AS) issued by the Institute of Chartered Accounts of India. a. Related party disclosure (AS-18)

Related party disclosures, as required by AS-18 "Related Party Disclosures" are given belown

1. Relationships

Key Management Personnel

-Mr. Rajan Sehgal

A company in which a Director of the company is Director and or partner having the substantial interest in the management of other Company/firm.

-Profin Money Markets Ltd. -R. Sehgal & Co. -Profin Lease & Investment (P) Ltd. -Allianz Securities Ltd.

b. Segment reporting (AS-17): The company operate in one segment i.e. dealing in purchase and sales of securities and also rendering related services. Hences, separate segment reporting is not furnished.

c. Tax on Income (AS-22): Under prudent method deferred tax assets (net of the deferred tax liabilities) has not been recognized in the books as on 31st March 2003.

d. Earning Per Share (AS-20): During the year earning per share of the Company is in negative.

6.Shares/debenture acquired for investing/trading are not always held in the name of the Company as stipulated under provision of Sec. 49 of the Companies Act 1956.

7. As at the Balance Sheet date the Company did not have any dues outstanding to Small Scale Industrial undertaking exceeding Rupees One Lakh in aggregate and outstanding for a period in excess of thirty days.

8. Sundry debtors include Rs. NIL (Prev. Year Rs. 0.92 Lac) due from companies in which directors are interested as directors.

9. Debtors are subject to confirmation and reconciliation. In certain-cases the company has filed the civil cases against defaulted parties for recovery of old due. These cases are still in progress. In the opinion of the Management all the debts are advances are considered good for recovery. Further,balance of Sundry parties,debit or credit are subject to confirmation/reconciliation. In the opinion of the Management the Current Assets. Loan and Advances have a value of realization in the ordinary course of the business at least equal to the amount at which they are were stated in the Balance Sheet.

10 Effort have been made to employ full time Company Secretary. However, suitable person could not be found.

11 Previous years figures have been rearranged/regrouped wherever necessary. Further figures given in bracket relates to previous year.

Schedule I to II form an integral part of Balance Sheet and Profit & Loss Account.