FINANCIAL FOLLOW UP REPORT (FFR – II)
Report for the First Half-year ended 31-3-19
(This report replaces Form III under Quarterly Information System)
Name of the Borrower:
PART A
A. Half-yearly Operating Statement
(Rs. In Lacs)
3/31/2019
Particulars
(Actual)
1. Gross Sales (net of returns)
a. Domestic 23,839.89
b. Exports 1,871.20
Total 25,711.09
2. Less Excise duty -
3. Net Sales (Item 1 minus 2) 25,711.09
4. Cost of goods sold
a. Raw materials consumption (including stores & spares used in the
process of manufacture)
14,035.32
ai. Traded Goods
b. Other spares
c. Power & fuel 31.85
d. Direct Labour 524.91
(Factory wages & salaries)
e. Other manufacturing expenses
f. Depreciation 229.58
Sub-total 14,821.67
Add:
Opening stocks-in-process & finished goods 5,130.15
Sub-total 19,951.81
Deduct:
Closing stocks-in-process & finished goods 5,809.04
5. Total cost of goods sold 14,142.77
6. Selling, general & administration expenses 5,007.03
7. Interest 517.90
8. Sub-total (5+6+7) 19,667.70
9. Operating Profit/Loss (3-8) 6,043.39
10. Other non-operating income/expenses – Net (+/-) (156.16)
11. Profit before tax/loss (9+10) 5,887.22
PART B 23%
B. Half-yearly Funds Flow Statement
(Rs. In Lacs)
3/31/2019
Particulars
(Actual)
1. SOURCES
a. Profit before tax 5,887
b. Depreciation 230
c. Increase in capital -
d. Increase in term liabilities 23,787,147
e. Decrease in
i. Fixed assets -
ii. Other non-current assets -
f. Others
g. Total (A)
23,793,264
2. USES
a. Net Loss -
b. Dividend payments -
c. Tax paid
d. Decrease in term liabilities (including public deposits) -
e. Increase in
i. Fixed assets 19,510,821
ii. ICDs placed
iii. Investments in associates/subsidiaries
iv. Other non-current assets
f. Others
g. Total (B) 19,510,821
19,510,821
3. Long term surplus (+) /
Deficit (-) (A-B) 4,282,443
4. Changes in current assets
Increase (+)/decrease (-) 115,892,442
5. Changes in other current liabilities (other than bank borrowings) 31,653,254
6. Changes in WC gap
Increase (+)/decrease (-) (4-5) 84,239,188
7. Net surplus (+)/deficit (-)
(Difference between 3 & 6) (79,956,746)
8. Changes in bank borrowings
Increase (+)/decrease (-) ###
Notes:
i) This report should be submitted by the borrower within 8 weeks from the
close of each half year.
ii) The information should be furnished for each line of
activity/division/unit separately as also for the company as a whole.
iii) Valuation of current assets or current liabilities and recording of
income and expenses should be on the same basis as adopted for the
statutory balance sheet and it should be applied on consistent basis.
iv) Classification of current assets/current liabilities for the purpose of
funds flow should be the same as in assessment of working capital limits and
the relevant FFR-I.
v) In respect of traders and merchant exporters, the modified format for
Part A should be used.
2019-20 Half year ended
(Estimates) 30-09-19(Actual)
27,015.70 11,263.09
2,800.00 897.39
29,815.70 12,160.48
- -
29,815.70 12,160.48 12,217.96
17,193.80 6,537.72
5,622.76 5,680.24
35.39 16.33
575.44 234.93
239.70 111.00 5,371.51 5,428.99
18,044.33 6,899.97
5,260.51 57.4799735 5,317.99
5,809.04 5,809.04
23,853.37 12,709.01
6,424.50 3,995.74 2,347.28
17,428.87 8,713.28 2,518.93 2,900.54
5,626.22 2,528.45 (171.65)
616.42 327.30
23,671.51 11,569.02
6,144.19 591.46 2,462.24
(156.16) (57.48) 56.69
5,988.03 533.98
20% 4%
2019-20 Half year ended
(Estimates) 30-9-19(Actual)
5,988 534
240 111
(57) (57)
4,187 4,187
- -
-
10,358 4,775
- -
- -
- 1
- -
625 625
224 224
- -
- -
849 850
849 850
9,509 3,925
2,423 2,423
2,423 2,423
7,086 1,502
4,187 4,187
#REF!
Cash flow statement for the year ended March 31, 2019 ( Projected)
(All amounts in Indian rupees, unless otherwise stated)
Particulars
Cash flows from operating activities
Net profit before tax
Adjustments for:
Depreciation and amortisation
Unrealised foreign exchange loss/(gain)
Dividend income
Profit on sale of fixed assets (net)
Provision for doubtful loans and advances
Provision for doubtful debts
Bad debts written off
Issue of sweat equity shares
Provision for diminution in value of investments
Liability no longer required written back
Interest on borrowings
Interest income
Operating profit before working capital changes
Increase/(decrease) in operating liabilities:
- Trade payables, other liabilities and provisions
- Other current liabilities
- Other non-current liabilities
(Increase)/Decrease in operating assets:
- Inventories
- Trade receivables
- Loans and advances and other assets
Cash generated from operations
Direct taxes paid (net of refunds)
Net cash flows from operating activities (A)
Cash flows from investing activities
Purchase of property, pant and equipment, intangible assets and CWIP
Proceeds from sale of fixed assets
Purchase of non-current investments
Proceeds from recovery of interest bearing loans and advances
Proceeds from sale of investments
Interest received
Net cash flows (used in) investing activities (B)
Cash flows from financing activities
Proceeds from issue of share capital
Proceeds from/(repayment of) long-term borrowings
Repayment of borrowings
Interest paid
Dividend paid
Taxes on dividend paid
Net cash flows (used in) in financing activities (C)
#REF!
Cash flow statement for the year ended March 31, 2019 ( Projected)
Net increase/(decrease)
Effect in cashonand
of exchange difference cash
cash andequivalents (A + B + C)
cash equivalents
held in foreign currency
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
Components of cash equivalents
Cash on hand
Balances with banks - on current account
Balances with banks - on unpaid dividend account*
Total cash and cash equivalents (refer note 18)
Significant accounting policies 2.1
*The Company can utilize this balance only toward settlement of the respective unpaid dividend.
The cash flow statement has been prepared in accordance with "Indirect Method" as set out in the Accounting Standard (AS - 3) on '
of the Companies Act, 2013, as applicable.
As per our report of even date attached.
#REF!
#REF!
#REF!
#REF!
Partner
#REF!
#REF!
Date:
For the year ended For the year ended
March 31, 2017 March 31, 2016
#REF! 224,228,118
#REF! 35,546,798
- -
- -
- (267,021)
- 24,787,178
- 11,607,104
- 6,268,439
- 31,995,616
- 1,120,000
- (3,140,773)
- 9,606,483
- (46,400,688)
#REF! 295,351,254
#REF! (4,765,461)
#REF! -
#REF! -
#REF! 14,041,685
#REF! 136,007,403
- (22,373,840)
#REF! 418,261,042
- (106,360,642)
#REF! 311,900,401
- (19,247,313)
- 718,490
- (100,000)
-
- (190,374,033)
- 51,819,613
- (157,183,242)
- 10,494,405
- (2,107,565)
- (89,447,096)
- (8,708,037)
- (37,443,744)
- (10,588,695)
- (137,800,732)
#REF! 16,916,427
-
6,184,046
#REF! 23,100,473
13,454 78,648
35,672,684 8,452,217
- 14,569,608
35,686,138 23,100,473
#REF! 0
#REF! (0)
#REF! #REF!
Standard (AS - 3) on 'Cash Flow Statement', specified under section 133
For and on behalf of the board of directors of
#REF!
Alok Aggarwal Amit Sehgal
Managing Director Director
(DIN : 00228387) (DIN : 02041969)
Anil Goyal
Chief Financial Officer
Place: New Delhi
Date:
