Vanta Bioscience Ltd. இன் கணக்கு குறிப்புகள்

Mar 31, 2025

n) Provisions and Contingent Liabilities and Contingent Assets:

Provisions in respect of present obligations arising out of past events are made in the accounts when reliable estimate can
be made of the amount of obligations and it is probable that there will be an outflow of resources. Contingent Liabilities are
not recognized but if material, are disclosed in the notes to accounts. Contingent assets are not recognized or disclosed in
the financial statements.

o) Cash and Cash Equivalents:

Cash and cash equivalents comprise of cash at bank and cash in hand. The Company considers all highly liquid
investments with an original maturity of three months or less from date of purchase, to be cash equivalents.

p) Intangible Assets:

Intangible assets are stated at acquisition cost, net of accumulated amortization and accumulated impairment losses, if
any. Intangible assets are amortized as per Accounting Standard 26.

q) Earnings per share:

Basic earnings per share are calculated by dividing the net profit for the period attributable to equity shareholders by the
weighted average number of equity shares outstanding during the period. The number of shares used in computing
diluted earnings per share comprises the weighted average number of shares considered for deriving basic earnings per
share and also the weighted average number of equity shares, which may be issued on the conversion of all dilutive
potential shares, unless the results would be anti dilutive.

r) Foreign Currency Transactions:

Transactions in foreign currency are recorded at the exchange rate prevailing on the date of the transaction. Net
exchange gain or loss resulting in respect of foreign exchange translations settled during period is recognized in the profit
& loss account except for the net exchange gain or loss on account of imported fixed assets, which is adjusted in the
carrying amount of the related fixed assets. Foreign currency denominated current assets and current liabilities at the
period end are translated at the period end exchange rates and the resulting net gain or loss is recognized in the profit &
loss account, except for exchange difference related to fixed assets purchased from foreign countries is adjusted in the
carrying amount of related fixed assets.

35. SEGMENT REPORTING:

The Company is engaged in the business of full service preclinical contract research organization. Accounting
Standard 17 “Segment Reporting” issued by the Institute of Chartered Accountants of India is not applicable.

36. SHARE CAPITAL:

The authorized capital of the company is Rs. 7,50,00,000/- divided into 75,00,000 equity shares of Rs. 10/- each.

Total Paid up Equity Share Capital of Rs. 6,31,20,000/-are divided into 63,12,000 equity shares of Rs. 10/- each.

37. The cash balance as on 31/03/2025 amounts to Rs.1,413.51 Thousands. Since we could not undertake physical
verification of cash on 31/03/2025 we have relied upon the certificate issued by the management in this regard.

38. In the view of Management, no event has taken place to trigger the need for testing its assets for impairment.
Accordingly, as per the management’s assessment, the carrying values of its assets as at the Balance sheet date are
not higher than their corresponding recoverable amounts.

39. In the opinion of the Board the Current assets, Loans and advances are approximately of the value stated if realized in
the ordinary course of the business. The provision for depreciation and all known liabilities are adequate and not in
excess of the amount considered reasonably necessary.

40. Confirmation of balances has not been received from any of the Creditors, Debtors and for Loans & Advances, which are
subject to reconciliation. Provision for doubtful debts, if any, in respect of the above and the consequential adjustment, if
any, whether of revenue nature or otherwise, will be dealt accordingly.

45. An amount of Rs. 57,900.60 Thousands was spent towards Research & Development during the year under review.

46. Provision for Gratuity has not been created for the period.

47. Previous year figures have been regrouped and rearranged wherever necessary.

48. All the amounts are rounded off to the nearest thousands.

^As p^{er our attached re}p°rt ^{of even date} On behalf of the Board

For Mathesh & Ramana For Vanta Bioscience Limited

Chartered Accountants

Sd/- Sd/- Sd/-

B. V. Ramana Reddy M. Dopesh Raja P. Venkata Appaji

Partner Managing Director Director

M. No. 026967 DIN: 01176660 DIN: 02614167

Place: Hyderabad Sd/- Sd/-

Date : 01.08.2025 DVS Murali Sangeetha Padam Choudhary

CFO Company Secretary

---

Mar 31, 2024

n) Provisions and Contingent Liabilities and Contingent Assets:

Provisions in respect of present obligations arising out of past events are made in the accounts when reliable
estimate can be made of the amount of obligations and it is probable that there will be an outflow of resources.
Contingent Liabilities are not recognized but if material, are disclosed in the notes to accounts. Contingent
assets are not recognized or disclosed in the financial statements.

o) Cash and Cash Equivalents:

Cash and cash equivalents comprise of cash at bank and cash in hand. The Company considers all highly liquid
investments with an original maturity of three months or less from date of purchase, to be cash equivalents.

p) Intangible Assets:

Intangible assets are stated at acquisition cost, net of accumulated amortization and accumulated impairment
losses, if any. Intangible assets are amortizedas per Accounting Standard 26.

q) Earnings per share:

Basic earnings per share are calculated by dividing the net profit for the period attributable to equity
shareholders by the weighted average number of equity shares outstanding during the period. The number of
shares used in computing diluted earnings per share comprises the weighted average number of shares
considered for deriving basic earnings per share and also the weighted average number of equity shares, which
may be issued on the conversion of all dilutive potential shares, unless the results would be anti dilutive.

r) Foreign Currency Transactions:

Transactions in foreign currency are recorded at the exchange rate prevailing on the date of the transaction. Net
exchange gain or loss resulting in respect of foreign exchange translations settled during period is recognized in
the profit & loss account except for the net exchange gain or loss on account of imported fixed assets, which is
adjusted in the carrying amount of the related fixed assets. Foreign currency denominated current assets and
current liabilities at the period end are translated at the period end exchange rates and the resulting net gain or
loss is recognized in the profit & loss account, except for exchange difference related to fixed assets purchased
from foreign countries is adjusted in the carrying amount of related fixed assets.

35. SEGMENT REPORTING:

The Company is engaged in the business of full service preclinical contract research organization. Accounting
Standard 17 “Segment Reporting” issued by the Institute of Chartered Accountants of India is not applicable.

36. SHARE CAPITAL:

The authorized capital of the company is Rs. 7,50,00,000/- divided into 75,00,000 equity shares of Rs. 10/- each.

Total Paid up Equity Share Capital of Rs. 6,31,20,000/-are divided into 63,12,000 equity shares of Rs. 10/- each.

37. The cash balance as on 31/03/2024 amounts to Rs.1,413.51 Thousands. Since we could not undertake physical
verification of cash on 31/03/2024 we have relied upon the certificate issued by the management in this regard.

38. In the view of Management, no event has taken place to trigger the need for testing its assets for impairment.
Accordingly, as per the management''s assessment, the carrying values of its assets as at the Balance sheet date are
not higher than their corresponding recoverable amounts.

39. In the opinion of the Board the Current assets, Loans and advances are approximately of the value stated if realized in the
ordinary course of the business. The provision for depreciation and all known liabilities are adequate and not in excess of
the amount considered reasonably necessary.

40. Confirmation of balances has not been received from any of the Creditors, Debtors and for Loans & Advances, which are
subject to reconciliation. Provision for doubtful debts, if any, in respect of the above and the consequential adjustment, if
any, whether of revenue nature or otherwise, will be dealt accordingly.

42. ADDITIONAL INFORMATION PURSUANT TO PARAGRAPHS 3 & 4 OF PART II OF SCHEDULE
COMPANIES ACT 2013, (AS CERTIFIED BY A DIRECTOR): NIL

43. The company has not proposed any dividend for the year under review.

44. During the year the following provisions were made:

45. An amount of Rs. 17,516.76 Thousands was spent towards Research & Development during the year under review.

46. Provision for Gratuity of Rs. 2,295.97 Thousands is created but the actuarial valuation based on which such provision is to
be created is not found on record.

47. Previous year figures have been regrouped and rearranged wherever necessary.

48. All the amounts are rounded off to the nearest thousands.

^As p^{er our attached re}p°rt ^{of even date} On behalf of the Board

For Mathesh & Ramana For Vanta Bioscience Limited

Chartered Accountants

Sd/- Sd/- Sd/-

B. V. Ramana Reddy M. Dopesh Raja Mohan Krishna Mulakala

Partner Managing Director Director

M. No. 026967 DIN: 01176660 DIN: 01448535

Sd/- Sd/-

^{Place: Hyderabad} Sangeetha Padam Choudhary DVS Murali

^Date : ^19-07-2024 Company Secretary CFO

---

Mar 31, 2023

n) Provisions and Contingent Liabilities and Contingent Assets:

Provisions in respect of present obligations arising out of past events are made in the accounts when reliable
estimate can be made of the amount of obligations and it is probable that there will be an outflow of resources.
Contingent Liabilities are not recognized but if material, are disclosed in the notes to accounts. Contingent
assets are not recognized or disclosed in the financial statements.

o) Cash and Cash Equivalents:

Cash and cash equivalents comprise of cash at bank and cash in hand. The Company considers all highly liquid
investments with an original maturity of three months or less from date of purchase, to be cash equivalents.

p) Intangible Assets:

Intangible assets are stated at acquisition cost, net of accumulated amortization and accumulated impairment
losses, if any. Intangible assets are amortizedas per Accounting Standard 26.

q) Earnings per share:

Basic earnings per share are calculated by dividing the net profit for the period attributable to equity
shareholders by the weighted average number of equity shares outstanding during the period. The number of
shares used in computing diluted earnings per share comprises the weighted average number of shares
considered for deriving basic earnings per share and also the weighted average number of equity shares, which
may be issued on the conversion of all dilutive potential shares, unless the results would be anti dilutive.

r) Foreign Currency Transactions:

Transactions in foreign currency are recorded at the exchange rate prevailing on the date of the transaction. Net
exchange gain or loss resulting in respect of foreign exchange translations settled during period is recognized in
the profit & loss account except for the net exchange gain or loss on account of imported fixed assets, which is
adjusted in the carrying amount of the related fixed assets. Foreign currency denominated current assets and
current liabilities at the period end are translated at the period end exchange rates and the resulting net gain or
loss is recognized in the profit & loss account, except for exchange difference related to fixed assets purchased
from foreign countries is adjusted in the carrying amount of related fixed assets.

---

Mar 31, 2018

NOTE No. 1: CORPORATE INFORMATION:

VANTA BIOSCIENCE LIMITED (“The Company”) was incorporated as Private Limited Company on 29^th April, 2016, subsequently it was converted as a Public Limited Company on 17^th March, 2017 and thereafter it is listed with BSE SME and the CIN being U74999TG2016PLC109280. The Company presently engaged in the business of preclinical Activities.

A) Terms/ Rights attached to Equity Shares

The company has only one class of equity shares having par value of Rs. 10 Per share. Each holder of equity share is entitiled to one vote per share .

a. Term loan from State bank of India is secured by the hypothecation of Plant & Machinery including lab equipment standing in the name of the company and primary security of Plot No. K2 11th Cross, SIPCOT, Industrial Complex, Gummidipudi, Tamilnadu-601201

b. Collateral security of Module A123 Quatrant3,5th Floor, Cyber towers, Madhapur, Serlingam pally, Ranga reddy-500050 and Personal Gurantee of two directors Mr. Mulakala Mohan Krishna and Mr.Mulakala Dopesh Raja

2. SEGMENT REPORTING:

The Company is engaged in the business of full service preclinical contract research organization. Accounting Standard 17 “Segment Reporting” issued by the Institute of Chartered Accountants of India is not applicable.

3. SHARE CAPITAL:

The authorized capital of the company is Rs. 7,50,00,000/- divided into 75,00,000 equity shares of Rs. 10/each.

Total Paid up Equity Share Capital of Rs. 5,72,80,000/- are divided into 57,28,000 equity shares of Rs. 10/each.

4. The cash balance as on 31/03/2018 amounts to Rs.5,26,002/- which given the nature of the business of the company is relatively on higher side. Since we could not undertake physical verification of cash on 31/03/ 2018, we have relied upon the certificate issued by the management in this regard.

5. In the view of Management, no event has taken place to trigger the need for testing its assets for impairment. Accordingly, as per the management’s assessment, the carrying values of its assets as at the Balance sheet date are not higher than their corresponding recoverable amounts.

6. In the opinion of the Board the Current assets, Loans and advances are approximately of the value stated if realized in the ordinary course of the business. The provision for depreciation and all known liabilities are adequate and not in excess of the amount considered reasonably necessary.

7. Confirmation of balances has not been received from any of the Creditors, Debtors and for Loans & Advances, which are subject to reconciliation. Provision for doubtful debts, if any, in respect of the above and the consequential adjustment, if any, whether of revenue nature or otherwise, will be dealt accordingly.

8. DISCLOSURE UNDER MICRO, SMALL AND MEDIUM ENTERPRISES DEVELOPMENT ACT, 2006:

As regards to the compliance of provisions relating to the dues to Micro, Small and Medium Enterprises in terms of Section 22 of the Micro, Small and Medium Enterprises Development Act, 2006, the Company has sent letters to the Creditors to confirm whether they are Micro, Small and Medium Enterprises. The Company is yet to receive the confirmations from them. Hence, the Company could not quantify the dues, if any to the Micro, Small and Medium Enterprises.

9. ADDITIONAL INFORMATION PURSUANT TO PARAGRAPHS 3 & 4 OF PART II OF SCHEDULE III TO THE COMPANIES ACT 2013, (AS CERTIFIED BY A DIRECTOR):

A. PARTICULARS IN RESPECT OF GOODS MANUFACTURED:

Since the products involved are voluminous, according to the management it is not possible to give product wise details.

B. STOCKS, PURCHASES & SALES OF FINISHED GOODS:

Since the products involved are voluminous, according to the management it is not possible to give product wise details.

10. The company has not proposed any dividend for the year under review.

11. The undisputed statutory dues payable pending as at 31/03/2018 for more than six months are NIL.

12. During the year the following provisions were made:

13. The company’s investments are stated at cost price in financial statements.

Investments were stated at cost price in the financial statements.

4. Disclosure under clause 32 of the Listing Agreement

(a) Loans and Advances in the nature of Loans to Subsidiary Company NIL

(b) Loans and Advances in the nature of Loans to Associate Company NIL

(c) Loans and Advances in the nature of Loans where there is:

(i) No repayment schedule or repayment beyond 7 years. NIL

(ii) No interest or interest below section 186 of Companies Act. NIL

(d) Loans and Advances in the nature of Loans to firms/companies

In which directors are interested NIL

(e) Investment by the Loanee in the shares of the parent company And subsidiary company, when the company has made a loan

Or advance in the nature of loan. NIL

5. Previous year figures have been regrouped and rearranged wherever necessary.

6. All the amounts are rounded off to the nearest rupee.