Jade eServices Private Limited

Balance Sheet as at March 31, 2013

Note As at
October 31, 2012
Rupees
EQUITIES AND LIABLITIES
Shareholders' funds
Share Capital 1 147,564,240
Reserves and surplus 2 (193,426,989)
(45,862,749)
Share Application Money Pending Allotment 962,142,000

Non Current Liablities

Long Term Provisions 3 1,206,953
Deffered Tax Liabilities 3,489,635
4,696,588
Current Liablities :
Payables 4 149,572,789
Other Current Liablities 5 126,834,918
Short Term Provisions 6 -
276,407,707

TOTAL 1,197,383,546

ASSETS
Non Current Assets
Fixed assets
Tangible Assets 7 220,108,617
Intangible Assets 8,911,445
229,020,062

Long Term Loans & Advances 8 47,093,641

47,093,641
Current Assets
Inventories 9 413,222,880
Trade Receivables 10 129,276,032
Cash & Cash Equivalents 11 360,704,903
Short Term Loans & Advances 12 17,716,222
Other Current Assets 13 349,807
921,269,844

TOTAL 1,197,383,547

Significant Accounting Policies and Notes to Accounts 22

The notes referred to above form an integral part of the Balance Sheet.
Diff 1
 As at As at As at As at As at
November 30, 2012 December 31, 2012 January 31, 2013 February 28, 2013 March 31, 2013
Rupees Rupees Rupees Rupees Rupees

147,564,240 147,564,240 147,564,240 198,036,640 198,036,640

(377,482,342) (572,889,056) (738,748,365) (455,388,523) (577,267,522)
(229,918,102) (425,324,816) (591,184,125) (257,351,883) (379,230,882)
1,147,630,000 1,344,686,400 1,502,152,400 1,182,677,200 1,254,927,200

1,206,953 1,206,953 1,206,953 1,206,953 1,206,953

3,489,635 3,489,635 3,489,635 3,489,635 3,489,635
4,696,588 4,696,588 4,696,588 4,696,588 4,696,588

183,208,579 186,976,097 228,130,136 297,698,440 390,919,782

138,551,379 144,431,864 135,248,915 113,007,581 103,418,350
- - - -
321,759,958 331,407,961 363,379,051 410,706,021 494,338,132

1,244,168,444 1,255,466,133 1,279,043,914 1,340,727,926 1,374,731,038

222,343,548 189,050,960 189,001,171 190,556,514 172,775,178

5,070,784 36,782,960 32,119,075 28,486,992 35,528,639
227,414,332 225,833,920 221,120,246 219,043,506 208,303,817

39,616,741 40,366,770 43,966,770 45,051,770 45,051,770

39,616,741 40,366,770 43,966,770 45,051,770 45,051,770

396,164,907 346,571,687 273,794,925 303,333,140 429,000,760

49,831,416 123,416,408 204,154,126 200,651,078 279,787,020
512,402,504 507,492,749 524,565,600 562,896,394 400,898,306
18,343,551 11,350,479 10,906,508 9,136,309 9,663,147
394,991 434,122 535,737 615,724 2,026,218
977,137,369 989,265,445 1,013,956,896 1,076,632,645 1,121,375,451

1,244,168,442 1,255,466,135 1,279,043,912 1,340,727,921 1,374,731,038

(2) 2 (2) (5) (0)

Jade eServices Private Limited
Statement of Profit and Loss for the year ended March 31, 2013

Note Year Ended Year Ended

October 31, 2012 November 30, 2012
Rupees Rupees

Revenue From Operations 14 569,891,178 709,111,780

Other Income 15 12,682,757 15,549,720
TOTAL REVENUE 582,573,935 724,661,500

Expenses:
Purchase of products 16 863,442,978 989,358,004
Changes in inventory of Stock in Trade 17 (222,091,032) (205,033,059)
Employee Benefits Expenses 18 253,997,202 292,246,001
Depreciation and Amortization 19 30,730,152 36,754,130
Other Expenses 20 948,156,756 1,087,053,898
TOTAL EXPENSES 1,874,236,056 2,200,378,974

Profit Before Exceptional and Extraordinary items and Tax (1,291,662,121) (1,475,717,474)

Exceptional/ Extraordinary Items - -

Profit Before Tax (1,291,662,121) (1,475,717,474)

Tax Expenses
Current Tax -
Deferred Tax - - -
Profit (Loss) for the Period (1,291,662,121) (1,475,717,474)

EARNINGS PER SHARE 21

Basic and diluted earnings per share
Nominal value per share

Significant Accounting Policies and Notes to Accounts 22

The Notes referred to above form an integral part of the Statement of Profit and Loss.
 Year Ended Year Ended Year Ended Year Ended
December 31, 2012 January 31, 2013 February 28, 2013 March 31, 2013
Rupees Rupees Rupees Rupees

841,354,959 1,067,679,403 1,232,296,735 1,392,720,385

18,629,225 21,212,178 22,438,450 56,383,643
859,984,184 1,088,891,581 1,254,735,185 1,449,104,028

1,088,912,920 1,211,777,215 1,414,961,021 1,672,189,930

(155,439,839) (82,663,077) (112,201,292) (237,868,912)
331,365,022 389,882,907 434,971,744 489,480,769
42,805,078 49,567,598 55,157,307 66,158,842
1,223,465,191 1,357,310,435 1,469,721,660 1,588,897,653
2,531,108,372 2,925,875,078 3,262,610,440 3,578,858,282

(1,671,124,188) (1,836,983,497) (2,007,875,255) (2,129,754,254)

- - -
(1,671,124,188) (1,836,983,497) (2,007,875,255) (2,129,754,254)

- -
(1,671,124,188) (1,836,983,497) (2,007,875,255) (2,129,754,254)
Jade eServices Private Limited
Schedules forming part of Balance Sheet
As at As at As at
October 31, 2012 November 30, 2012 December 31, 2012
Rupees Rupees Rupees

1. Share Capital

Breakup of equity Shares

Authorised
20,000,000 (Previous year: 10,000) Equity shares of face Value Rs. 10/-
each 200,000,000 200,000,000 200,000,000

Issued, subscribed and paid up

14,756,424 (Previous year: 10,000) Equity shares of Rs. 10/- each
fully paid 147,564,240 147,564,240 147,564,240
(Of the above, 14,756,414 (previous year: 9,990) Equity shares of Rs. 10
each fully paid up held by, the holding company VRB GmbH & Co.)

147,564,240 147,564,240 147,564,240

2. Reserves and Surplus

Securities premium
Opening Balance - -
Additions during the year 1,327,178,160 1,327,178,160 1,327,178,160
1,327,178,160 1,327,178,160 1,327,178,160

Surplus/ (deficit)
Opening Balance (228,943,028) (228,943,028) (228,943,028)
Profit/ (loss) during the year (1,291,662,121) (1,475,717,474) (1,671,124,188)
(1,520,605,149) (1,704,660,502) (1,900,067,216)

TOTAL (193,426,989) (377,482,342) (572,889,056)

3. Long Term Provisions

Provision for Employee Benefits
Provision for gratuity 639,664 639,664 639,664
Provision for leave encashment 567,289 567,289 567,289
1,206,953 1,206,953 1,206,953

4. Trade Payables
Trade payables 149,572,789 183,208,579 186,976,097
149,572,789 183,208,579 186,976,097

5. Other Current Liabilities

Salaries and benefits 672,141 560,924 349,539
Non trade payables 111,176,701 115,337,481 110,736,774
Other liabilities 489,500 888,005 909,629
Taxes payables 14,496,576 21,764,969 32,435,922
126,834,918 138,551,379 144,431,864

6. Short Term Provisions

Provision for gratuity - - -
Provision for leave encashment - - -
- - -

8. Long Term Loans & Advances

Other Deposits
Security Deposits 47,093,641 39,616,741
47,093,641 39,616,741

9. Inventory
Stock in trade 413,222,880 396,164,907
Stock in transit - -
413,222,880 396,164,907

10. Trade Receivables

Other Debts
Considered Good 129,276,032 49,831,416
129,276,032 49,831,416

11. Cash & Cash Equivalents

Balances with Bank 201,470,832 218,917,960
Cash in Hands 295,316 345,316
Deposit A/c with less than 12 months maturity 83,972,871 212,472,871
Balance with Bank held as margin Money against Guarantee 74,965,884 80,666,357
360,704,903 512,402,504

12. Short Terms Loans & Advances

Loans & Advances to related parties - -
Prepaid Expenses 8,353,367 8,973,427
Interest Accrued but not Due 588,053 588,053
Loans & Advances to Employees 1,323,735 1,217,638
Other Deposits - -
Other loans & advances 7,451,067 7,564,433
17,716,222 18,343,551

13. Other Current Assets

Other current assets 349,807 394,991
349,807 394,991
 As at As at As at
February 28, 2013 February 28, 2013 March 31, 2013
Rupees Rupees Rupees

200,000,000 200,000,000 200,000,000

147,564,240 198,036,640 198,036,640

147,564,240 198,036,640 198,036,640

-
1,327,178,160 1,781,429,760 1,781,429,760
1,327,178,160 1,781,429,760 1,781,429,760

(228,943,028) (228,943,028) (228,943,028)

(1,836,983,497) (2,007,875,255) (2,129,754,254)
(2,065,926,525) (2,236,818,283) (2,358,697,282)

(738,748,365) (455,388,523) (577,267,522)

639,664 639,664 639,664

567,289 567,289 567,289
1,206,953 1,206,953 1,206,953

228,130,136 297,698,440 390,919,782

228,130,136 297,698,440 390,919,782

303,972 713,481 1,264,189

110,641,389 75,106,670 80,612,482
1,325,495 2,265,642 2,584,767
22,978,059 34,921,788 18,956,912
135,248,915 113,007,581 103,418,350

- - -
 - - -
- - -

43,966,770 45,051,770 45,051,770

43,966,770 45,051,770 45,051,770

273,794,925 303,333,140 429,000,760

- - -
273,794,925 303,333,140 429,000,760

204,154,126 200,651,078 279,787,020

204,154,126 200,651,078 279,787,020

132,035,632 184,541,881 65,875,060

305,316 335,316 140,000
307,867,388 273,081,698 215,418,281
84,357,264 104,937,499 119,464,965
524,565,600 562,896,394 400,898,306

- - -
6,956,712 5,427,012 4,032,145
1,463,088 1,463,088 4,502,815
1,295,623 1,062,624 934,444
- - -
1,191,085 1,183,585 193,743
10,906,508 9,136,309 9,663,147

535,737 615,724 2,026,218

535,737 615,724 2,026,218
Jade eServices Private Limited
Schedule forming part of Balance Sheet and Profit and Loss Account

7. Fixed Assets

G R O S S B L O C K (AT COST) DEPRECIATION/AMORTISATION NET BLOCK

Description of assets As at As at As at For the period ended As at As at As at
Additions Deductions Deductions
April 1, 2011 March 31, 2012 April 1, 2011 March 31, 2012 March 31, 2012 March 31, 2012 March 31, 2012
Tangible assets
Leasehold Improvements 19,402,602 6,588,404 - 25,991,006 662,925 - 662,925 25,328,081 18,739,677
Plant and Equipments 155,315 95,640,276 - 95,795,591 10,477 - 10,477 95,785,114 144,838
Office Equipments 7,767,283 13,322,269 - 21,089,552 272,283 - 272,283 20,817,269 7,495,000
Computers and accessories 37,552,732 35,291,909 - 72,844,641 2,678,786 - 2,678,786 70,165,855 34,873,946
Furniture and fixtures 1,589,165 4,674,210 - 6,263,375 71,820 - 71,820 6,191,555 1,517,345
Total 66,467,097 155,517,067 - 221,984,164 3,696,291 - - 3,696,291 218,287,873 62,770,806
Previous Year - - - - - - - - - -

Intangible assets
Software 12,490,624 - 12,490,624 646,349 - 646,349 11,844,275 11,844,275
Trademark 1,787,434 8,198,718 - 9,986,152 37,308 - 37,308 9,948,844 1,750,126
Total 12,490,624 8,198,718 - 20,689,342 646,349 - - 646,349 20,042,993 13,594,401
Previous Year - - - - - - - - - -

Total fixed assets 78,957,721 163,715,785 - 242,673,506 4,342,640 - - 4,342,640 238,330,866 76,365,207
Previous year - - - - - - - - - -
Jade eServices Private Limited
Schedules forming part of Statement of Profit and Loss
Year Ended Year Ended Year Ended
October 31, 2012 November 30, 2012 December 31, 2012
Rupees Rupees Rupees

14. Revenue from operations

Sales of Products (Net of Returns) 569,891,178 709,111,780 841,354,959

569,891,178 709,111,780 841,354,959

15. Other Income

Interest earned from
bank (including TDS of Rs. 94,512 (Previous year: Rs. Nil) 3,181,902 4,522,527 5,734,785
Rent income 9,500,855 11,027,193 12,894,440
Foreign exchange fluctuation - -
12,682,757 15,549,720 18,629,225

16. Purchase of Stock in Trade

Purchases-Material 863,442,978 989,358,004 1,088,912,920
863,442,978 989,358,004 1,088,912,920
17. Changes in inventory of Stock in Trade
Opening Stock 191,131,848 191,131,848 191,131,848
Closing Stock 413,222,880 396,164,907 346,571,687
(222,091,032) (205,033,059) (155,439,839)

18. Employee benefit Expenses

Salary & Wages 241,705,192 278,647,794 316,180,444
Contribution to Provident and other Fund 3,909,066 4,529,941 5,173,048
Staff Welfare Expenses 8,382,944 9,068,266 10,011,530
253,997,202 292,246,001 331,365,022

19. Depreciation and Amortisation Expenses

Depreciation/ amortisation 30,730,152 36,754,130 42,805,078
30,730,152 36,754,130 42,805,078

20. Other Expenses

Packing charges 18,241,754 20,286,587 25,840,127
Contract manpower 51,836,578 57,417,541 61,729,603
Marketing cost 651,773,397 756,880,865 853,039,897
Rent 47,764,215 55,596,677 62,745,296
Contract manpower exp-others 4,249,132 5,450,923 6,906,514
Repair and office maintenance 15,069,139 16,458,694 17,467,719
Electricity Expenses 18,721,076 20,362,226 22,896,960
Professional & Legal Fees 13,475,675 15,677,946 18,224,515
IT support 22,214,994 24,876,605 27,269,221
Production expenses 11,411,973 12,194,489 13,483,131
Recruitment Expenses 8,263,393 8,263,393 8,615,314
Rates and taxes 2,901,635 2,901,635 2,901,635
Printing and Stationary 4,305,615 4,511,253 4,713,868
Insurance Expenses 2,778,663 3,371,390 4,015,650
Communication expenses 9,219,522 11,827,671 14,458,442
Travelling and conveyance 30,746,632 33,235,433 36,853,904
Miscellaneous Expenses 6,582,904 7,378,685 7,937,547
Bank charges 727,510 746,432 784,932
Management consultancy fee 24,872,949 26,615,453 30,580,916
Other contingencies 3,000,000 3,000,000 3,000,000

948,156,756 1,087,053,898 1,223,465,191

21. EARNINGS PER SHARE

Profit/ (loss) after taxation (228,943,028) (228,943,028) (228,943,028)

Weighted average number of equity shares of Rs. 10 each for:

Basic and diluted 2,387,156 2,387,156 2,387,156
Nominal value of equity share 10 10 10

Earnings per share

Basic and diluted (96) (96) (96)
 Year Ended Year Ended Year Ended
January 31, 2013 February 28, 2013 March 31, 2013
Rupees Rupees Rupees

1,067,679,403 1,232,296,735 1,392,720,385

1,067,679,403 1,232,296,735 1,392,720,385

7,204,309 8,282,543 39,728,262

14,007,869 14,155,907 16,655,381
- - -
21,212,178 22,438,450 56,383,643

1,211,777,215 1,414,961,021 1,672,189,930

1,211,777,215 1,414,961,021 1,672,189,930

191,131,848 191,131,848 191,131,848

273,794,925 303,333,140 429,000,760
(82,663,077) (112,201,292) (237,868,912)

372,549,897 415,996,960 467,643,396

5,877,032 6,630,547 7,302,744
11,455,978 12,344,237 14,534,629
389,882,907 434,971,744 489,480,769

49,567,598 55,157,307 66,158,842

49,567,598 55,157,307 66,158,842

28,042,635 31,204,088 34,057,629

65,964,849 70,758,542 74,966,038
949,206,196 1,022,584,861 1,093,381,690
70,846,745 79,060,237 85,758,480
8,924,446 10,165,537 12,284,235
19,156,256 21,457,559 23,549,005
24,612,823 27,244,776 28,805,937
20,256,134 22,975,644 27,935,327
31,212,012 34,593,624 41,225,044
14,072,164 14,425,736 15,992,379
9,650,396 9,884,136 10,278,510
2,905,308 4,419,458 4,924,182
4,941,933 5,192,571 5,476,382
4,553,868 5,087,986 5,729,342
16,012,462 17,772,803 20,277,935
 41,422,293 44,510,723 48,766,975
9,403,166 10,189,886 12,244,490
819,053 976,797 1,212,731
32,307,696 34,216,696 39,031,342
3,000,000 3,000,000 3,000,000

1,357,310,435 1,469,721,660 1,588,897,653

(228,943,028) (228,943,028) (228,943,028)

2,387,156 3,200,782 3,200,782

10 10 10

(96) (72) (72)

Code Head (3,000,000) (2,999,997)
10000 BALANCE SHEET
10001 ASSETS
10002 Fixed Assets
10003 Tangible Fixed Assets
10100 Land
10101 Increases, Land -
10102 Decreases, Land -
10119 Land , Total
10120 Buildings
10121 Increases, Buildings -
10122 Decreases, Buildings -
10139 Buildings, Total
10140 Leaseholds
10141 Increases, Leaseholds 25,991,006
10142 Decreases, Leaseholds -
10159 Leaseholds, Total
10160 Office Equipment
10161 Increases, Office Equipment 21,098,252
10162 Decreases, Office Equipment (8,700)
10179 Office Equipment, Total
10180 Computers & Peripherals
10181 Increases, Computers & Perph. 85,335,265
10182 Decreases, Computers & Perph. (4,536,151)
10199 Computer & Perph., Total
10220 Furniture & Fixtures
10221 Increases, Furn & Fix. 6,263,375
10222 Decreases, Furn & Fix. -
10239 Furniture & Fixtures, Total
10240 Vehicles
10241 Increases,Vehicle -
10242 Decreases,Vehicle -
10259 Vehicles, Totals
10260 Plant & machinery
10261 Increases, Plant & machinery 95,795,591
10262 Decreases, Plant & machinery -
10270 Plant & machinery, Totals
10500 Capital Work in Progress -
10999 Tangible Fixed Assets, Total
12999 Fixed Assets, Total 229,938,638

10123 Accum. Depreciation, Buildings -

10143 Accum. Depreciation, leasehold (4,943,048)
10163 Accum Dep ,Office Eqipment (3,820,989)
10183 Accum. Depr., Comp. & Perph. (27,845,805)
10223 Accum. Depr. Furniture-Fixture (2,866,424)
10243 Accum. Depreciation, Vehicle -
10263 Accum. Depreciation, Plant & M (17,687,194)
(57,163,460)
11000 Intangible Fixed Assets
10200 Comp. Soft. & Web Dev.
11121 Increases, Comp.Soft.&WebDev. 39,579,818
11122 Decreases, Comp.Soft.&WebDev. -
10219 Comp. Soft. & Web Dev., Total
11100 Patents, Licenses, rights & tr
11101 Increases, Patents, Licences 8,198,718
11102 Decreases, Patents, Licences -
11119 Patents, Licenses, Total 47,778,536
11499 Intangible F.A. , Total

11123 Accum. Depr.,Comp.Soft.& Dev. (12,212,589)

11103 Accum. Dep.-Patents, Licences (37,308) (12,249,897)

13500 Investment -
13501 Investments -
13599 Investment, Total -
13600 Deferred Tax (Asset) -
14000 Current Assets , Loans & Adv -
14100 Current Assets -
14200 Interest Accrued on Invest.
14201 Interest Accrued on FDR 4,502,815
14202 Interest Accrued on BG -
14299 Interest Accd on Invest, Total 4,502,815

14300 Inventory
14301 Raw Material -
14302 Finished Goods 426,085,467
14303 Packing Material 2,750,271
14304 Trims -
14305 Labels -
14306 Raw Materials (Interim) -
14307 WIP Account, Finished goods -
14308 Spares -
14309 Spare Interim -
14310 Packing -
14311 Capital Goods -
14312 Invt. lying under consignment 165,021
14399 Inventory, Total 429,000,760

14400 Works-in-Progress -
14401 Works-in-Progress -
14499 Works-in-Progress, Total -

14500 Sundry Debtors

14501 Debtors-B2B-Domestic 165,889,537
14502 Debtors-B2B-International 92,766
14503 Debtors-B2C-Domestic 119,662
14504 Debtors-B2C-International 1,224,949
14505 Debtors-Employee (19,233)
14506 Debtors-Offline 7,304,518
14507 Debtors-Others 105,174,820
14580 Common Party -
14581 Common Party as Debtor -
14582 Common Party as Creditor -
14589 Common Party, Total
14599 Sundry Debtors, Totals 279,787,020

14600 Prepaid Expenses -

14601 Prepaid Expenses 4,032,145 4,032,145
14699 Prepaid Expenses, Total
14703 TDS Receivable-Asset 2,026,218 2,026,218

14700 Rates & Duties -

14701 Service Tax Receivable -
14702 Service Tax Receivable Interim -
14704 CENVAT Cr. Receivable -
14705 Cenvat Cr. Deffered Account -
14706 PLA -
14707 VAT Cr. Carried Forward A/C -
14708 Cenvat Cr. Receivable (Tra) -
14709 Cenvat Cr Transfered (Tra) -
14710 Input VAT Credit 9,786,744
14711 VAT Refund A/C -
14712 VAT Deferment A/C -
14715 Excise Refund -
14716 INPUT VAT CREDIT (MARKETPLACE) 4,982,713
14799 Rates & Duties, Totals 14,769,456

20900 Rates & Duties

20901 TDS Payable-Commission -
20902 TDS Payable-Contractor (2,182,826)
20903 TDS Payable-Interest -
20904 TDS Payable- Professional (2,201,922)
20905 TDS payable- Rent (608,470)
20906 TDS Payable- Non Resident (1,500,884)
20907 TDS Payable - Salary (6,679,669)
20908 TDS Receivable-Devidend -
20909 TDS Receivable-Int.on Sec. -
20910 TDS Receivable-Lotteries -
20911 TDS Payable-Ins. Comm. -
20912 TDS Payable-NSS -
20913 TDS Payable-Mutual Fund -
20914 TDS Payable-Brokerage (99,439)
20915 TDS Payable-Inc. fm Units -
20916 TDS Payable-Capital Assets -
20917 TDS Payable-Horse Race -
20918 TDS Payable-Sports Asst. -
20919 TDS Payable-Inc. of MF -
20920 TDS Payable-Units -
20921 TDS Payable-FCY Bonds -
20922 TDS Payable-FII fm Sec. -
20923 Works Tax Payable -
20924 Service Tax Payable Interim -
20925 Sales Tax Payable -
20926 VAT Payable 25,000,355
20927 Output VAT (40,799,839)
20928 CST Account (Sales) (148,491)
20929 Service Tax Payable (13,139)
20931 Excise Payable -
20932 TCS Payable-A -
20933 TCS Payable-B -
20934 TCS Payable-C -
20935 TCS Payable-D -
20936 TCS Payable-E -
20937 TCS Payable-F -
20938 TCS Payable-G -
20939 TCS Payable-H -
20940 TCS Payable-I -
20941 OUTPUT VAT ( MARKETPLACE ) (3,362,885)
20942 VAT PAYABLE( MARKETPLACE ) -
21004 PF Payable (1,105,736)
21005 ESIC Payable (2,132)
21006 HLWF Payable (21,290)
20999 Rates & Duties, Totals (33,726,368)

15000 Deposits
15100 Term Deposits -
15102 Bank Guarantee -
15103 FDR-HDFC against BG/ LC 119,364,965
15105 FDR-Axis Bank 100,000
15199 Term Deposits, Totals 119,464,965

15200 Other Deposits

15201 Security Deposits 45,051,770
15202 Utilities Deposits -
15203 Collateral Deposits -
20803 Creditors-Security (0)
15299 Other Deposits , Totals 45,051,770
15399 Deposits, Totals

15400 Cash and bank balances

15500 Cash balance on hand -
15501 Cash-in Hand 140,000 140,000
15599 Cash bal on hand, Totals
15101 Fixed Deposits-HDFC bank 150,368,808
15106 FDR-ICICI sweep 8,667,611
15107 FDR-ICICI bank 1,500,000
15104 FDR-HDFC sweep 54,881,862 215,418,281

15600 Bank Balance -

15601 HDFC Bank 221 36,322,686
15602 AXIS Bank 546,504
15603 ICICI Bank-0016 13,295,987
15604 HDFC 392 3,465,239
15605 ICICI Bank-443 50,000
15606 CITI Bank 694,643
15607 CITI bank 2 11,500,000
15699 Bank Balance, Totals
15799 Cash and bank bal, Totals 65,875,060

15999 Current Assets, totals

16000 Loans & Advances
16100 Adv and Loans
16101 Adv and Loans 193,743 193,743
16199 Adv and Loans,Totals

16200 Advance to Employees -

16201 Advances to staff 317,669
16202 -
16299 Advance to Employees, Totals
16300 Advance Income Tax -
16301 Advance Income Tax -
16302 Advance FBT -
16399 Advance Income Tax, Totals
16400 Imprest to Staff -
16401 Imprest to Staff (Expenses) 616,775
16450 Imprest to Staff total
16499 Loans & Advances, Totals 934,444
16999 Current Ast ,Loans & Adv,Tot

17000 Misc. Expenditure -

17001 Preincorporation Expenses -
17019 Misc. Expenditure, totals - -
19999 TOTAL ASSETS

20000 LIABILITIES
20100 Share Capital
20101 Authorised Share Capital -
20102 Subscribed Share Capital -
20103 Issued Share Capital (198,036,640)
20104 Share Appl & Allotment Money (1,254,927,200)
20105 Calls in Arrears -
20199 Share Capital, Total (1,452,963,840)

20200 Reserves and Surplus

20201 Share Premium (1,781,429,760)
20202 Retained Earnings 228,943,028
20203 General Reserve -
20299 Reserves and Surplus, Total (1,552,486,732)

20300 Secured Loans -

20301 Cash Credits -
20302 Corporate Loans -
20303 Hire Purchase Loans -
20399 Secured Loans, Totals -
20400 Unsecured Loans -
20401 Unsecured Loans -
20499 Unsecured Loans, Totals -
20600 CurrentLiabilities&Provisions -
20700 Current Liabilities - -

20500 Deferred Tax Liabilities (3,489,635) (3,489,635)

20800 Sundry Creditors

20801 Creditors-Raw Material 0
20802 Creditors-Job Work -
20804 Creditors-Transporter -
20805 Creditors-Packing Material -
20806 Creditors-Service -
20807 Creditors-Administrator -
20808 Creditors-Marketing 705,600
20809 Creditors-Employee 1,838,798
20810 Creditors-Asset 7,902,343
20812 Creditors-Expenses 59,569,078
20813 Creditors-Modeling (168,054)
22301 Provision for Expneses (150,460,247)
20899 Sundry Creditors, Totals (80,612,482)

20811 Creditors-Finished (136,431,616)

20814 Creditors-Market place (6,387,010)
22302 Provision for Purchases (248,101,157) (390,919,782)

21000 Expenses Payable

21001 Expenses Payable (5,606)
21002 Rent Payable -
21003 Salary Payable (1,258,583)
21007 Reimbursement Payable -
21008 Telephone Expenses Payable -
21199 Expenses Payable, Totals (1,264,189)

21101 Gift coupon Liability (2,584,767) (2,584,767)

21200 Inv. Adjmt. (Interim) -

21201 Inv. Adjmt. (Interim), Raw Mat -
21202 Inv. Adjmt. (Interim), Pac Mat -
21203 Inv. Adjmt. (Interim), Store -
21299 Inv. Adjmt. (Interim), Total -

21999 Current Liabilities, Totals

22000 Provisions -
22100 Provision for Taxes & Duties -
22101 Provision for Income Tax -
22102 Provision for FBT -
22199 Provision for Taxes & Dut,Tot
22200 Provision for Statutory liab
22201 Provision for Gratuity (639,664) (639,664)
22202 Provision for Leave Encashment (567,289) (567,289)
22299 Provision for Stat. liab-Total
22300 Other Provisions
22303 Initial Upload -
22399 Other Provisions, Totals -

22599 Provisions, Totals

22600 Provision for Bad Debts - -
28999 Current Liab & Prov, Totals
29999 TOTAL LIABILITIES
30200 Sales
30201 Sales-Domestic (1,635,922,432)
30202 Sales-Foreign (2,572,513)
30203 Sales-Trading -
30210 Sales-Consignment (48,884)
30261 SALES-DOMESTIC (MARKETPLACE) (158,589,054)
30204 Sales Return-Domestic 341,654,437
30205 Sales Return-Foreign 437,529
30206 Sales Return-Trading -
30211 SalesReturn-Consignment 17,130
30221 Sales-International business (178,377)
30262 SALES RETURN-DOMESTIC (MKTPLA) 24,497,039
30252 Invoice Discount Granted 37,984,741
30292 Marketing Promotions -
30293 Store Credit -
30299 Sales, Total (1,392,720,385)

30300 Other Income

30301 Unrealized Profit (888,704)
30302 Income - Ops IT Project (56,574)
30399 Other Income, Total (945,278)

30400 Profit on Sales on Fixed Ast

30401 Profit on Sale of Land -
30402 Profit on sale of Building -
30403 Profit on sale of Vehicle -
30404 Profit on Sale of Compperf. (1,080,036)
30405 Profit on Sale of Compsoftw -
30406 Profit on Sale of Furn& Fix. -
30407 Profit on Sale on Office Eqp. -
30499 Profit on Sales on F A,Total (1,080,036)

30500 Profit on Sales of Invest

30501 Profit on Sales of Invest -
30599 Profit on Sales ofInvest,Total - -

30600 Interest Income

30601 Bank Interest Income (13,008,145)
30603 Other income (342,798)
30604 Franchise fee (25,432,041)
30602 Interest Income - Others -
30699 Interest Income, Total (38,782,984)
30999 Total Other Income

31201 Rent income (15,575,345) (15,575,345)

31100 Prior Period Incomes -

31101 Prior Period Incomes -
31199 Prior Period Incomes,Total -

31200 Gain on Foreign Ex. Flut. -

39990 Total Revenue -
40100 Purchases -
40101 Purchases-Raw Material -
40102 Purchases-Finished Material 1,366,121,581
40104 Purchases-Trims (1,361,179,735)
40107 Purchase-Labels -
40108 Purchase Consignment 42,720,510
40109 Inward Freight (Purchase) 7,500
40110 Purchase Import 1,164,688
40111 Purchase International C form 89,995
40112 Purchase International Local 23,234
40113 Purchase Inter centr without C 29,957
40123 COGS-Marketing 503,798
40125 Discount Received (24,041,926)
40126 Direct Cost Applied -
40127 Cost of Goods Sold 1,304,139,314
40128 Invent Adj.-Raw Material -
40129 Invent Adj.-Finished goods (15,979,436)
40130 Invent Adj.-Packing Mat. -
40131 Invent Adj.-Trims -
40132 Invent Adj.-Labels -
40134 Invoice clearing account -
40133 Purchase-rate difference (527,729)
40199 Purchases, Total 1,313,071,750

40105 PURCHASES (MARKETPLACE) 149,038,562

40106 PURCHASES-RETURN (MARKETPLACE) (27,789,295) 121,249,268

40300 Salaries Wages & Allowance -

40301 Employees Salary - Basic 178,186,745
40302 Employees Salary - HRA 89,121,200
40303 Employees Salary- Trans. Allow 6,321,143
40304 Employees Salary - Spl. Allow 155,072,023
40305 Employee Uniform Allowance -
40306 Employees Reimb. - Medial 4,993,893
40307 Employees Reimb. - Telephone -
40308 Employees Reimb - VRME -
40309 Employee Reimb. - Driver Sal. -
40310 Employees-LTA 8,583,286
40311 Employees -PLP 34,130
40312 Employees Reimb. Book & Period 5,225
40313 Ex Gratia 15,876,630
40314 Incentive -
40315 Statutory Bonus -
40316 Leave encashment 311,721
40317 Joining bonus 1,390,441
40319 Referral bonus 450,000
40320 Notice pay 546,607
40318 Employees Salary - Arrears 4,240,555
40399 Salaries Wages &Allow Total 465,133,600

43425 Stipend 2,509,796 2,509,796

40400 Cont to PF & Other Funds

40401 Employer Contribution to PF 6,309,901
40402 Employer Contribution - HLWF 127,710
40403 Employer Contribution to ESIC 97,895
40404 PF Administration Charges 767,238
40499 Cont to PF & Other Funds Tot 7,302,744

40500 Welfare Expenses

40501 Entertainment - Internal 43,576
40502 Office Canteen -
40503 Staff Welfare 12,920,576
40504 Office Expenses 349,485
43500 Medical Expenses 1,292
40505 Relocation Expenses 1,219,700
40599 Welfare Expenses Total 14,534,629

40600 Advertising & Sales Promo. -

40601 Advertisement Expenses 1,086,206,602
40602 Bussiness Promotions 5,562,080
40603 Fair & Exibition -
40604 Gift Expenses -
40605 Sales Promotion Exp./ sample 1,151,060
40606 Publicity Expense 430,317
40607 Testing transaction 31,631
40699 Advert. & Sales Promo.,Total 1,093,381,690

40700 Gratuity - -

40900 Utility,stors and pack Exp. -

40901 Electricity Charges 10,762,500
40902 Power Fuel Charges 15,675,732
40903 Water Expenses 923,955
40906 Packing Expenes-Foreign -
40907 Stores and consumbale-Foreign -
40908 Rent-Generator 1,443,750
40999 Utility,stores pack Exp., Tot. 28,805,937

40904 Stores and consumbale-Domestic 1,784,217

40103 Purchases-Packing 20,282,293
40905 Packing Expenes-Domestic 11,991,119 34,057,629

41000 Travelling & Conveyance -

41001 Conveyance Expenses 1,101,382
41002 Vehicle hire charges 27,863,460
41003 Travel Expenses Foreign 5,035,344
41004 Travel Expenses-Domestic 10,876,962
41005 Boarding and lodging charges 3,889,830
41099 Travelling & Conv Total 48,766,978
41100 Telephone Expenses -
41101 Telephone Expenses 369,696
41102 Internet charges 10,178,037
41103 Mobile expenses 7,400,195
41199 Telephone Expenses Total 17,947,928

41200 Administrative & Other Exp -

41300 Insurance Expenses -
41301 Insurance Office 647,841
41302 General Insurance-Misapp. -
41303 Staff Insurance Premium 5,081,501
41399 Insurance Expenses Total 5,729,342

41400 Consultancy/Professional Exp. 2,457,870

41401 Audit Expenses 55,450
41402 Accounting Expenses -
41403 Prof. & Consultancy 24,811,368
41404 Legal Expenses 610,639 27,935,327

41405 Modeling charges 10,271,717

41406 Production expenses 5,720,662
41499 production Consultancy/Prof Exp Total 15,992,379

41600 Repair & Maintenance -

41601 UPS hire charges 721,024
41602 Repairs & Maintenance 11,032,728
41603 House Keeping Expenses 3,076,366
41604 Security Service Charges 8,435,568
41605 Computer Maintenance Charges 283,319
41699 Total Repair & Maintenance 23,549,005

41700 Postage & Telegram -

41701 Postage & Telegram Expenses 13,974
41702 Courier Charges 2,316,033
41799 Postage & Telegram,Totals 2,330,007

41900 Depreciation 65,218,018

41901 Depreciation, Compt. & Perph. -
41902 Depreciation, Office Equipment -
41903 Depreciation, F & F -
41904 Depreciation, Leasholds -
41905 Depreciation, Vehicles -
41906 Depreciation,Comp.Soft.&WebDev 940,824
41907 Depreciation, Patents -
41999 Total Depreciation 66,158,842

42100 Duties & Taxes -

42101 Service Tax Expense -
42102 Excise Expense -
42103 Excsie Expense-Job Work -
42104 Rates & taxes 1,728,458
42199 Total Duties & Taxes 1,728,458

42900 Filling Charges -

42901 Filling Charges 3,195,724
42999 Total Filling Charges 3,195,724

42200 Donations 33,500 33,500

42300 Printing & Stationery

42301 Printing & Stationery 5,476,382
42399 Total Printing & Stationery 5,476,382

42600 Finance Charges -

42601 Finance Charges -
42699 Total Finance Charges -

43000 Bank Charges -

43001 Interest Expenses -
43002 Bank Charges 1,212,731
43099 Total Bank Charges 1,212,731

43100 Rent Expenses -

43101 Office Rent 61,480,226
43102 Warehouse rent 21,105,789
43104 Rent other location 2,069,776
43103 Rent others 1,102,689
43199 Total Rent expenses 85,758,480

43200 IT & Support Services Exp. -

43201 IT & Support Services Exp. 36,824,417
43202 IT Exps-Office ExpsE-Mail&Tele 4,322,513
43203 IT Exps -Stationary -
43204 IT Exps-Computer AMC -
43206 Software licence cost 42,729
43205 Domain charges 35,384
43299 IT & Support Serv. Exp.,Totals 41,225,044

43300 Festival Expenses -

43301 Festival Expenses 324,468 324,468
43399 Total Festival Expenses

43410 Recruitment expenses 10,278,510 10,278,510

43421 Contract manpower expenses 74,966,038 74,966,038
43422 Contract manpower exp-others 12,284,235 12,284,235
43430 Management consultancy fee 39,031,342 39,031,342

43440 Freight/ transport charges 2,647,770

43442 Loss in-Transit 10,029
30311 Freight outward (87,734)
43435 Clearing & forwarding/ Cartage 4,102,956 6,673,020
43400 Commision & Brokerage 61,636 61,636
40800 Commision Expense 4,189,431 4,189,431
45200 Selling & Dist Overhead
45201 Customer Discount Given -
45202 Invoice Rounding 24,281
45203 PIT Difference -
45299 Tot, Selling & Dist Overhead 24,281

41500 Miscellaneous Expenses -

42000 Books & Periodicals 56,303
43441 Discount on coupon 30,100
41501 Short & Excess (9,184)
41502 Miscellaneous Expenses 171,055
41599 Total Miscellaneous Exp 248,274

43600 Loss on Sale of Fixed Assets

43601 Loss on Sale of Land -
43602 Loss on sale of Building -
43603 Loss on sale of Vehicle -
43604 Loss on sale of Computer Perf. -
43605 Loss on sale of Computer Softw -
43606 Loss on sale of Furniture & Fx -
43607 Loss on sale of Office Eqp. 870
43699 Tot Loss on Sale of Fixed Ast 870

43700 Loss on sale of Investment

43701 Loss on sale of Investment - -
43799 Total Loss on sale of Invest

43800 Foreign Exchange Gain/Loss

43810 Unrealized FX Gains -
43820 Unrealized FX Losses -
43830 Realized FX Gains -
43840 Realized FX Losses 689,010
43899 Foreign Exch. Gain/Loss, Total 689,010
44200 Bad Debts -
44300 Impairment Loss -
44400 CWIP Written off -
44999 Total Admin. & Other Expenses
45000 Provision for Bad Debts -
45100 Provision for Refund Claim Rec -

45300 Amortisation
45301 Amortisation -
45399 Total Amortisation -
45400 Income Tax & FBT -
45401 Income tax expense -
45402 FBT expense -
45403 Interset on FBT -
45499 Total Income Tax & FBT -
49999 Total Expenditure
0.599970757961273
619306431.386328 693765318.61
70966038 OT Rs. 4000000
 2,126,754,257
(2,129,754,254)
(2,999,997) 3,000,000
(1)
(2,999,998)
Amount in Null 1 Rs.
Thousand 1000 Thousand
Lacs 100000 Lacs
Millions 1000000 Millions
Crores 10000000 Crores
Null 1 Rs.
 Amount in Rs.
Sales Return % ( Other than Market Place ) -17% -17%
Sales Return % ( Market Place ) 0% 0%
Sales Return % ( Total ) -17% -17%
Gross margin before other direct cost %-Non Mkt place -14% 4%
Gross margin before other direct cost %-Mkt place 0% 0%
Particular April'12 May'12
Sales 61,940,038 98,014,189
Sales return (10,452,857) (16,501,230)
Sales MKTP
Sales return MKTP
ORD/ ORP working 539,954 1,515,771
Sales return reversal - -
* Net Sales 52,027,135 83,028,730
Cost of Goods Sold
Opening inventory 158,688,083 264,299,252
Purchases 164,261,491 227,056,483

Discounts (EOSS/ cash) (501) (77,362)

Closing inventory 264,299,252 412,787,472
Cost of goods sold 58,649,821 78,490,901
Cost of goods sold Market place
** Gross margin before other direct cost (6,622,686) 4,537,828
Other direct cost
Packing charges 1,070,857 2,526,530
Contract manpower 7,079,277 8,959,918
Contract manpower-OT 4,000,000
Total direct cost 8,150,134 15,486,448
Contract number of employees 550 904
Average salary per employee 12,871 9,911
Gross Margin (14,772,820) (10,948,620)

Other Income 299,958 64,738

Rent income 1,100,000 1,100,000

*** Total Income 53,427,092 84,193,467
Employee Remuneration 25,081,422 32,895,225
Providend and other funds 397,144 529,837

Staff Welfare Expenses 846,264 1,054,723

* Staff Cost - Total 26,324,830 34,479,785
No. of employees 464 619
Average cost per employee 56,735 55,702
Marketing cost 109,578,696 125,684,879

Total marketing cost 109,578,696 125,684,879

Rent 5,286,439 6,467,730

 Contract manpower exp-others
Repair and office maintenance 1,842,939 2,015,959
Electricity Expenses 1,450,246 1,824,946
Professional & Legal Fees 1,561,916 1,606,860

IT support 1,502,622 2,922,624

Production expenses 1,568,794 1,906,904
Recruitment Expenses 502,622 1,498,793
Rates and taxes 203,662 529,000
Printing and Stationary 702,638 1,240,806
Insurance Expenses 400,848 310,451
Communication expenses 394,722 712,076
Travelling and conveyance 3,789,979 5,074,456
Miscellaneous Expenses 239,946 230,039

Bank charges 168,686 131,010

Management consultancy fee 4,157,488 3,840,869
Other contingencies - 1,500,000
Depreciation 2,239,599 3,134,050
Total administrative expenses 26,013,145 34,946,573
Total indirect cost 161,916,671 195,111,237
Net margin (175,289,534) (204,895,119)

Warehouse rent 1,528,994 1,648,609

Other rent 3,757,445 4,819,121
Travel and communication 4,184,701 5,786,532

Other cost 7,073,503 10,887,864

Depreciation warehouse
Other depreciation 2,239,599 3,134,050

Gross Margin ( Including Market Place ) -13% 5%

Gross Margin ( Excluding Market Place ) 114%

Net Sales- Other Than Market Place 52,027,135 83,028,730

Net Sales- For Market Place - -
Total Net Sales 52,027,135 83,028,730

COGS- ( Excliding Market Place ) 58,649,821 78,490,901

COGS- ( For Market Place ) - -
Total COGS 58,649,821 78,490,901
Gross Margin ( Excluding Market Place ) (6,622,686) 4,537,828
Gross Margin ( For Market Place ) - -
Gross Margin ( Total ) (6,622,686) 4,537,828

Gross Margin ( Excluding Market Place ) % -13% 5%

Gross Margin ( For Market Place ) % 0% 0%
Gross Margin ( Total ) % -13% 5%

Other Direct Cost 8,150,134 15,486,448

Gross Margin ( After Direct Cost ) (14,772,820) (10,948,620)

Gross Margin ( After Direct Cost ) % -28.39% -13.19%

COGS
Other Direct Cost
Other Income
Salary Cost
Marketing Cost
Other Admin Cost
TOTAL

Net Loss
 -18% -19% -19% -23% -21%
0% -1% -6% -23% -19%
-18% -19% -19% -23% -21%
-7% -19% -33% -46% 1%
0% -14% 3% -2% -4%
June'12 July'12 Aug,12 Sept'12 Oct'12
95,106,071 119,446,014 127,201,250 84,394,172 111,079,017
(21,318,040) (33,736,917) (36,445,275) (30,013,243) (26,144,449)
2,884,976 8,082,857 9,763,776 14,223,892
(39,026) (452,843) (2,273,749) (2,640,120)
2,465,396 3,147,687 2,809,420 2,471,224 2,236,833
4,021,154 10,526,914 11,279,750 10,114,232 2,371,364
80,274,581 102,229,648 112,475,159 74,456,413 101,126,537

412,787,472 521,380,520 463,433,225 397,419,444 388,056,670

187,574,989 43,780,565 55,206,922 72,708,940 111,528,483

- (140,439) (481,203) (2,913,501) (2,181,876)

521,380,520 463,433,225 397,419,444 388,056,670 413,222,881
78,981,941 101,587,422 120,739,500 79,158,213 84,180,396
3,248,470 7,371,366 7,640,658 12,204,822
1,292,640 642,226 (8,264,341) (4,701,800) 4,741,319

3,751,055 2,422,578 2,459,287 1,990,254 4,021,193

7,850,671 6,402,256 6,061,979 5,553,997 5,928,480
- - - -
11,601,726 8,824,834 8,521,266 7,544,251 9,949,673
800 600 580 516 455
9,813 10,670 10,452 10,764 13,030
(10,309,086) (8,182,608) (16,785,607) (12,246,051) (5,208,354)

100,410 451,426 673,506 664,932 926,933

1,146,341 2,059,354 950,016 1,799,390 1,345,754

81,521,332 104,740,428 114,098,681 76,920,735 103,399,224
36,136,319 36,648,109 37,215,028 37,080,059 36,649,030
599,083 592,689 552,333 613,447 624,533

1,297,616 1,312,404 1,165,930 1,456,111 1,249,896

38,033,018 38,553,202 38,933,291 39,149,617 38,523,459
671 681 683 683 674
56,681 56,613 57,003 57,320 57,156
98,533,089 54,972,095 91,843,179 81,126,044 90,035,415

98,533,089 54,972,095 91,843,179 81,126,044 90,035,415

6,646,307 6,704,425 6,656,706 7,995,664 8,006,944

 581,512 716,949 1,550,405 1,400,266
2,588,505 2,231,633 1,999,371 1,903,655 2,487,077
2,500,834 2,670,291 2,808,693 3,972,166 3,493,900
1,642,024 2,085,262 1,836,853 2,491,407 2,251,353

2,303,265 6,168,590 3,011,150 2,890,141 3,416,602

2,119,967 2,597,225 2,085,880 349,679 783,524
1,054,442 3,116,414 2,091,122 - -
423,838 560,000 1,169,500 4,300 11,335
976,643 508,123 252,557 323,562 301,286
310,451 310,451 310,453 519,540 616,469
1,384,666 3,046,098 1,132,761 1,222,781 1,326,418
5,138,797 4,332,075 5,709,734 3,469,479 3,232,112
324,968 2,723,709 844,788 1,083,294 1,136,161

185,800 165,865 (32,307) 60,758 47,698

3,143,598 3,091,024 6,519,115 1,965,405 2,155,450
1,500,000 - - - -
3,996,086 4,844,376 5,159,069 5,500,000 5,856,973
36,240,191 45,737,073 42,272,394 35,302,236 36,523,568
172,806,297 139,262,370 173,048,864 155,577,897 165,082,442
(181,868,632) (144,934,198) (188,210,949) (165,359,626) (168,018,109)

1,528,994 1,578,718 1,606,454 1,835,748 1,856,843

5,117,313 5,125,707 5,050,252 6,159,916 6,150,101
6,523,463 7,378,173 6,842,495 4,692,260 4,558,530

11,507,505 14,953,260 11,997,979 11,909,087 11,745,545

3,996,086 4,844,376 5,159,069 5,500,000 5,856,973

2% 1% -7% -6% 5%

80,274,581 99,383,698 104,845,145 66,966,386 89,542,765

- 2,845,950 7,630,014 7,490,027 11,583,772
80,274,581 102,229,648 112,475,159 74,456,413 101,126,537

78,981,941 101,587,422 120,739,500 79,158,213 84,180,396

- 3,248,470 7,371,366 7,640,658 12,204,822
78,981,941 104,835,892 128,110,866 86,798,871 96,385,218
 1,292,640 (2,203,724) (15,894,355) (12,191,827) 5,362,369
- (402,520) 258,648 (150,631) (621,050)
1,292,640 (2,606,244) (15,635,707) (12,342,458) 4,741,319

2% -2% -15% -18% 6%

0% 0% 0% 0% -5%
2% -3% -14% -17% 5%

11,601,726 8,824,834 8,521,266 7,544,251 9,949,673

(10,309,086) (11,431,078) (24,156,973) (19,886,709) (5,208,354)

-12.84% -11.18% -21.48% -26.71% -5.15%
 -26% -23% -21% -25% -21%
-18% -15% -17% -14% -14%
-25% -22% -21% -23% -20%
-2% -9% -8% -8% 4%
1% 1% -2% 30% 11%
Nov'12 Dec'12 Jan'13 Feb'13 March'13
169,454,296 163,957,511 202,947,266 175,951,065 171,982,638
(44,192,291) (38,522,496) (43,143,233) (43,612,352) (36,011,454)
14,498,372 20,023,015 22,798,143 34,663,767 31,650,257
(2,648,094) (3,026,694) (3,833,572) (5,024,446) (4,558,494)
2,436,623 1,312,356 - - -
- - - - -
139,548,905 143,743,692 178,768,604 161,978,035 163,062,947

413,222,881 396,164,907 346,571,687 273,794,925 303,333,140

112,730,832 88,533,156 102,379,140 174,863,218 266,802,131

(1,686,264) (997,275) (2,988,601) (1,899,442) (10,675,463)

396,164,907 346,571,687 273,794,925 303,333,140 429,000,759
128,102,542 137,129,101 172,167,302 143,425,561 130,459,049
11,669,106 16,877,394 19,448,162 19,120,587 23,668,704
(222,743) (10,262,803) (12,846,860) (568,113) 8,935,195

2,044,833 5,553,540 2,202,508 3,161,453 2,853,541

5,580,963 4,312,062 4,235,246 4,793,693 4,207,496
- - - - -
7,625,796 9,865,602 6,437,754 7,955,146 7,061,037
442 430 420 419 434
12,627 10,028 10,084 11,441 9,695
(7,848,539) (20,128,405) (19,284,614) (8,523,259) 1,874,158

1,340,625 1,212,258 1,469,524 1,078,234 32,525,755

1,526,338 1,867,247 1,113,429 148,038 1,419,438

142,415,868 146,823,197 181,351,557 163,204,307 197,008,140
36,942,602 37,532,650 56,369,453 43,447,063 51,646,436
620,875 643,107 703,984 753,515 672,197

685,322 943,264 1,444,448 888,259 2,190,392

38,248,799 39,119,021 58,517,885 45,088,837 54,509,025
674 692 700 695 694
56,749 56,530 83,597 64,876 78,543
105,107,468 96,159,032 96,166,299 73,378,665 70,796,829
-
105,107,468 96,159,032 96,166,299 73,378,665 70,796,829

7,832,462 7,148,619 8,101,449 8,213,492 6,698,243

 1,201,791 1,455,591 2,017,932 1,241,091 2,118,698
1,389,555 1,009,025 1,688,537 2,301,303 2,091,446
1,641,150 2,534,734 1,715,863 2,631,953 1,561,161
2,202,271 2,546,569 2,031,619 2,719,510 4,959,683

2,661,611 2,392,616 3,942,791 3,381,612 6,631,420

782,516 1,288,642 589,033 353,572 1,566,643
- 351,921 1,035,082 233,740 394,374
- - 3,673 1,514,150 504,724
205,638 202,615 228,065 250,638 283,811
592,727 644,260 538,218 534,118 641,356
2,608,149 2,630,771 1,554,020 1,760,341 2,505,132
2,488,801 3,618,471 4,568,389 3,088,430 4,256,252
795,781 558,862 1,465,619 786,720 2,054,604

18,922 38,500 34,121 157,744 235,934

1,742,504 3,965,463 1,726,780 1,909,000 4,814,646
- - - - -
6,023,978 6,050,948 6,762,520 5,589,709 11,001,535
32,187,856 36,437,607 38,003,711 36,667,123 52,319,662
175,544,123 171,715,660 192,687,895 155,134,625 177,625,516
(180,525,699) (188,764,560) (209,389,556) (162,431,612) (141,806,165)

1,867,343 1,944,360 1,944,360 1,846,877 2,021,284

5,965,119 5,204,259 6,157,089 6,366,615 4,676,959
5,096,950 6,249,242 6,122,409 4,848,771 6,761,384

8,047,835 9,342,077 10,758,729 12,370,967 14,845,791

1,880,981 2,248,344 2,273,466 2,055,617 2,055,617

4,142,997 3,802,604 4,489,054 3,534,092 8,945,918

0% -7% -7% 0% 5%

127,698,628 126,747,371 159,804,033 132,338,714 135,971,184

11,850,278 16,996,321 18,964,571 29,639,321 27,091,764
139,548,905 143,743,692 178,768,604 161,978,035 163,062,947

128,102,542 137,129,101 172,167,302 143,425,561 130,459,049

11,669,106 16,877,394 19,448,162 19,120,587 23,668,704
139,771,648 154,006,495 191,615,464 162,546,148 154,127,752
 (403,914) (10,381,730) (12,363,269) (11,086,848) 5,512,135
181,171 118,927 (483,591) 10,518,734 3,423,060
(222,743) (10,262,803) (12,846,860) (568,113) 8,935,195

0% -8% -7.74% -8.38% 4.05%

2% 1% -2.55% 35.49% 12.64%
0% -7% -7.19% -0.35% 5.48%

7,625,796 9,865,602 6,437,754 7,955,146 7,061,037

(7,848,539) (20,128,405) (19,284,614) (8,523,259) 1,874,158

-5.62% -14.00% -10.79% -5.26% 1.15%
 -21% -21%
-15% -15%
-21% -21%
-3% -3%
8% 8%
YTD Average-12 months
1,581,473,528 131,789,461
(380,093,837) (31,674,486)
158,589,054 13,215,755
(24,497,039) (2,041,420)
18,935,264 1,577,939
38,313,414 3,192,785
1,392,720,385 116,060,032

158,688,083 -
1,607,426,352 -

(24,041,926)
429,000,759 -
1,313,071,750 109,422,646
121,249,268 10,104,106
(41,600,633) (3,466,719)

34,057,629 2,838,136
70,966,038 6,247,170
4,000,000
109,023,667 9,085,306
6,116 510
11,603 12,257
(150,624,300) (12,552,025)

40,808,298 3,400,692

15,575,345 1,297,945
1,449,104,028 120,758,669
467,643,396 38,970,283
7,302,744 608,562

14,534,629 1,211,219
489,480,769 40,790,064
7,930 661
61,725 61,725
1,093,381,690 91,115,141

1,093,381,690 91,115,141

85,758,480 7,146,540
 12,284,235 1,023,686
23,549,005 1,962,417
28,805,937 2,400,495
27,935,327 2,327,944

41,225,044 3,435,420
15,992,379 1,332,698
10,278,510 856,543
4,924,182 410,349
5,476,382 456,365
5,729,342 477,445
20,277,935 1,689,828
48,766,975 4,063,915
12,244,490 1,020,374

1,212,731 101,061
39,031,342 3,252,612
3,000,000 250,000
66,158,842 5,513,237
452,651,138 37,720,928
2,035,513,597 169,626,133
(2,129,754,254) (177,479,521)

-3%

1,258,628,369
134,092,016
1,392,720,385

1,313,071,750
121,249,268
1,434,321,017
 (54,443,381)
12,842,748
(41,600,633)

-4.33%
9.58%
-2.99%

109,023,667

(150,624,300)
-10.82%

143.43 41%
10.90 3%
-5.64 -2%
48.95 14%
109.34 31%
45.27 13%
352.25 100%

212.98
Remarks

Less provision of Sale in earlier months 2639297

27091764.8792493
24452467 2639297.8792493

Purchases are considered on the basis of GRN done during the month
Inventory has been calculated on the basis of expected cost. EOSS debit notes
booked in ERP
27.38
2.605137963844
Excess provision of Purchases in earlier months 9200000

Other income has been increased due to Franchise fee billing ( upto Dec12) of Rs
2.54 Crore in March.
Credit Notes of Rs 13.60 Lacs were issued to Bluerock in Feb due to which rent
income was low in Feb

Staff cost of higher due to LTA payment for Rs 80 Lacs in March

Increased due to jabong annual event expenses (one major bill of Rs 6.88 Lacs )

Rs 12.34 Lacs input credit of Service Tax is taken ( entries passed monthly but
consider in MIS only in March
Bills of "Ikya Human Capital Solution Pvt Ltd" for Rs13.08 Lacs booked in Mar
( bill period was Dec, Jan & Feb) - Vendor is supplying manpower in Delhi &
Mumbai

Provision for Rocket ( GMBH ) consider in Mar for Rs 15.22 Lacs

Expneses of Rs 40.06 Lacs booked for "Akamai Technologies Solutions (India)
Pvt.Ltd." in March only - Bills were related to period -Dec to Mar
Provision for Rs 7 Lacs consider for Modeling charges

In Feb - Rates and taxes includes 15 lacs for increase in authorised capital

Expenses for two months booked in March ( Rs 3.46 Lacs impact )

One time management consultancy bill of Rs. 35 lacs was raised by Rocket
eservices in Aug month
Bills of Rocket eServices received in March
53
(1,392,720,385) (0)

1,337,113,676 270,312,676

429,000,760 (1)
1,313,071,750 0
121,249,268 -
 Aug'12 Sep'12 Oct'12
Particulars Amount in Rs. Amount in Rs. Amount in Rs.
Fixed Assets 236,887,185 250,064,528 264,130,166
Accumulated depreciation (23,753,131) (29,253,131) (35,110,104)
Deferred Tax (Asset) - - -
Current Assets - - -
Interest Accrued on Invest. 588,053 588,053 588,053
Inventory 397,419,444 388,056,670 413,222,880
Sundry Debtors 100,785,105 65,890,609 129,276,032
Rates & Duties 18,644,844 19,432,927 24,557,033
Term Deposits 146,374,433 264,070,998 74,965,884
Other Deposits 7,920,000 7,920,000 7,920,000
Cash and bank balances 81,730,217 101,348,001 285,739,019
Loans & Advances 8,348,060 8,932,855 8,774,802
Carried loss 1,171,622,975 1,347,022,133 1,517,115,515

Total 2,146,567,184 2,424,073,643 2,691,179,280

Share Capital (652,288,280) (911,003,240) (1,109,706,240)

Reserves and Surplus (1,327,178,160) (1,327,178,160) (1,098,235,132)
Sundry Creditors-purchases and pr 136,338,643 136,059,941 112,495,239
Sundry Creditors-others - - -
Rates & Duties (29,540,432) (37,268,252) (29,230,661)
Deferred Tax Liabilities (3,489,635) (3,489,635) (3,489,635)
Expenses Payable (2,067,748) (2,141,571) (2,281,416)
Provision for Statutory liab (1,206,953) (1,206,953) (1,206,953)
Other Provisions (267,134,618) (277,845,771) (559,524,482)

Total (2,146,567,183) (2,424,073,641) (2,691,179,280)

Diff 1 2 (0)
Nov'12 Dec'12 Jan,13 Feb'13 March'13
Amount in Rs. Amount in Rs. Amount in Rs. Amount in Rs. Amount in Rs.
268,548,415 273,018,950 275,067,796 278,580,767 277,717,174
(41,134,082) (47,185,030) (53,947,550) (59,537,259) (69,413,357)
- - - - -
- - - - -
588,053 1,066,763 1,463,088 1,463,088 4,502,815
396,164,907 346,571,687 273,794,925 303,333,140 429,000,760
49,831,416 123,416,408 204,154,126 200,651,078 279,787,020
28,830,477 29,468,929 35,136,954 26,199,610 20,827,819
80,666,357 84,357,264 84,357,264 104,937,499 119,464,965
39,616,741 32,679,141 34,079,141 35,164,141 45,051,770
431,736,147 423,135,485 440,208,335 457,958,895 281,433,341
8,782,071 2,973,984 2,486,708 2,246,209 1,128,187
1,475,717,474 1,671,124,187 1,836,983,497 2,007,875,254 2,129,754,254

2,739,347,976 2,940,627,768 3,133,784,284 3,358,872,422 3,519,254,748

(1,295,194,240) (1,492,250,640) (1,649,716,640) (1,380,713,840) (1,452,963,840)

(1,098,235,132) (1,098,235,132) (1,098,235,132) (1,552,486,732) (1,552,486,732)
69,581,118 (186,555,566) (228,670,705) (296,740,831) (384,532,773)
- 102,860,467 94,428,037 144,834,947 63,460,755
(40,089,784) (52,988,637) (49,550,189) (53,894,631) (32,597,210)
(3,489,635) (3,489,635) (3,489,635) (3,489,635) (3,489,635)
(2,586,172) (2,431,528) (2,701,841) (4,163,154) (4,978,114)
(1,206,953) (1,206,953) (1,206,953) (1,206,953) (1,206,953)
(368,127,178) (206,330,144) (194,641,229) (211,011,598) (150,460,247)

(2,739,347,976) (2,940,627,768) (3,133,784,287) (3,358,872,427) (3,519,254,749)

(0) 0 (3) (5) (1)

 27652646 131683650
146033524
208,303,817

Xerion Others 422987576 6,013,184

243,456,114 35,771,328 99,490,635
243456113 125,720,775

225,211,411

71,510,591 36,873,835
-1241980085.27
-225453393

(72,250,000) 113,398,800.00
(875,696,318) (925,325,318) 71,850,000.00

185,248,800.00

-3489635

(38,782,277)
(86,999,492) (66,176,651)
 98,077,704 2,273,466 97,217,170 860,534
123,042,548 4,489,054 121,231,721 1,810,828

221,120,252 6,762,520
4,091,158 10,853,678
Code Head a (3,000,000) (2,999,998)
10000 BALANCE SHEET
10001 ASSETS
10002 Fixed Assets
10003 Tangible Fixed Assets
10100 Land
10101 Increases, Land -
10102 Decreases, Land -
10119 Land , Total
10120 Buildings
10121 Increases, Buildings -
10122 Decreases, Buildings -
10139 Buildings, Total
10140 Leaseholds
10141 Increases, Leaseholds 25,991,006
10142 Decreases, Leaseholds -
10159 Leaseholds, Total
10160 Office Equipment
10161 Increases, Office Equipment 21,098,252
10162 Decreases, Office Equipment (8,700)
10179 Office Equipment, Total
10180 Computers & Peripherals
10181 Increases, Computers & Perph. 85,335,265
10182 Decreases, Computers & Perph. (4,536,151)
10199 Computer & Perph., Total
10200 Comp. Soft. & Web Dev.
11121 Increases, Comp.Soft.&WebDev. 39,579,818
11122 Decreases, Comp.Soft.&WebDev. -
10219 Comp. Soft. & Web Dev., Total
10220 Furniture & Fixtures
10221 Increases, Furn & Fix. 6,263,375
10222 Decreases, Furn & Fix. -
10239 Furniture & Fixtures, Total
10240 Vehicles
10241 Increases,Vehicle -
10242 Decreases,Vehicle -
10259 Vehicles, Totals
10260 Plant & machinery
10261 Increases, Plant & machinery 95,795,591
10262 Decreases, Plant & machinery -
10270 Plant & machinery, Totals
10500 Capital Work in Progress -
10999 Tangible Fixed Assets, Total
11000 Intangible Fixed Assets
11100 Patents, Licenses, rights & tr
11101 Increases, Patents, Licences 8,198,718
11102 Decreases, Patents, Licences -
11119 Patents, Licenses, Total
11499 Intangible F.A. , Total
12999 Fixed Assets, Total 277,717,174

10123 Accum. Depreciation, Buildings -

10143 Accum. Depreciation, leasehold (4,943,048)
10163 Accum Dep ,Office Eqipment (3,820,989)
10183 Accum. Depr., Comp. & Perph. (27,845,805)
11123 Accum. Depr.,Comp.Soft.& Dev. (12,212,589)
10223 Accum. Depr. Furniture-Fixture (2,866,424)
10243 Accum. Depreciation, Vehicle -
10263 Accum. Depreciation, Plant & M (17,687,194)
11103 Accum. Dep.-Patents, Licences (37,308) (69,413,357)

13500 Investment -
13501 Investments -
13599 Investment, Total -
13600 Deferred Tax (Asset) -
14000 Current Assets , Loans & Adv -
14100 Current Assets -
14200 Interest Accrued on Invest.
14201 Interest Accrued on FDR 4,502,815
14202 Interest Accrued on BG -
14299 Interest Accd on Invest, Total 4,502,815

14300 Inventory
14301 Raw Material -
14302 Finished Goods 426,085,467
14303 Packing Material 2,750,271
14304 Trims -
14305 Labels -
14306 Raw Materials (Interim) -
14307 WIP Account, Finished goods -
14308 Spares -
14309 Spare Interim -
14310 Packing -
14311 Capital Goods -
14312 Invt. lying under consignment 165,021
14399 Inventory, Total 429,000,760

14400 Works-in-Progress -
14401 Works-in-Progress -
14499 Works-in-Progress, Total -

14500 Sundry Debtors

14501 Debtors-B2B-Domestic 165,889,537
14502 Debtors-B2B-International 92,766
14503 Debtors-B2C-Domestic 119,662
14504 Debtors-B2C-International 1,224,949
14505 Debtors-Employee (19,233)
14506 Debtors-Offline 7,304,518
14507 Debtors-Others 105,174,820
14580 Common Party -
14581 Common Party as Debtor -
14582 Common Party as Creditor -
14589 Common Party, Total
14599 Sundry Debtors, Totals 279,787,020
14600 Prepaid Expenses -
14601 Prepaid Expenses 4,032,145
14699 Prepaid Expenses, Total
14700 Rates & Duties -
14701 Service Tax Receivable -
14702 Service Tax Receivable Interim -
14703 TDS Receivable-Asset 2,026,218
14704 CENVAT Cr. Receivable -
14705 Cenvat Cr. Deffered Account -
14706 PLA -
14707 VAT Cr. Carried Forward A/C -
14708 Cenvat Cr. Receivable (Tra) -
14709 Cenvat Cr Transfered (Tra) -
14710 Input VAT Credit 9,786,744
14711 VAT Refund A/C -
14712 VAT Deferment A/C -
14715 Excise Refund -
14716 INPUT VAT CREDIT (MARKETPLACE) 4,982,713
14799 Rates & Duties, Totals 20,827,819

15000 Deposits
15100 Term Deposits -
15102 Bank Guarantee -
15103 FDR-HDFC against BG/ LC 119,364,965
15105 FDR-Axis Bank 100,000
15199 Term Deposits, Totals 119,464,965

15200 Other Deposits

15201 Security Deposits 45,051,770
15202 Utilities Deposits -
15203 Collateral Deposits -
15299 Other Deposits , Totals 45,051,770
15399 Deposits, Totals

15400 Cash and bank balances

15500 Cash balance on hand -
15501 Cash-in Hand 140,000
15599 Cash bal on hand, Totals
15600 Bank Balance -
15101 Fixed Deposits-HDFC bank 150,368,808
15601 HDFC Bank 221 36,322,686
15602 AXIS Bank 546,504
15104 FDR-HDFC sweep 54,881,862
15106 FDR-ICICI sweep 8,667,611
15107 FDR-ICICI bank 1,500,000
15603 ICICI Bank-0016 13,295,987
15604 HDFC 392 3,465,239
15605 ICICI Bank-443 50,000
15606 CITI Bank 694,643
15607 CITI bank 2 11,500,000
15699 Bank Balance, Totals
15799 Cash and bank bal, Totals 281,433,341
15999 Current Assets, totals
16000 Loans & Advances
16100 Adv and Loans
16101 Adv and Loans 193,743
16199 Adv and Loans,Totals
16200 Advance to Employees -
16201 Advances to staff 317,669
16202 -
16299 Advance to Employees, Totals
16300 Advance Income Tax -
16301 Advance Income Tax -
16302 Advance FBT -
16399 Advance Income Tax, Totals
16400 Imprest to Staff -
16401 Imprest to Staff (Expenses) 616,775
16450 Imprest to Staff total
16499 Loans & Advances, Totals 1,128,187
16999 Current Ast ,Loans & Adv,Tot

17000 Misc. Expenditure -

17001 Preincorporation Expenses -
17019 Misc. Expenditure, totals - -
19999 TOTAL ASSETS

20000 LIABILITIES
20100 Share Capital
20101 Authorised Share Capital -
20102 Subscribed Share Capital -
20103 Issued Share Capital (198,036,640)
20104 Share Appl & Allotment Money (1,254,927,200)
20105 Calls in Arrears -
20199 Share Capital, Total (1,452,963,840)

20200 Reserves and Surplus

20201 Share Premium (1,781,429,760)
20202 Retained Earnings 228,943,028
20203 General Reserve -
20299 Reserves and Surplus, Total (1,552,486,732)

20300 Secured Loans -

20301 Cash Credits -
20302 Corporate Loans -
20303 Hire Purchase Loans -
20399 Secured Loans, Totals -
20400 Unsecured Loans -
20401 Unsecured Loans -
20499 Unsecured Loans, Totals -
20600 CurrentLiabilities&Provisions -
20700 Current Liabilities - -

20500 Deferred Tax Liabilities (3,489,635) (3,489,635)

22302 Provision for Purchases (248,101,157)

20811 Creditors-Finished (136,431,616) (384,532,773)

20800 Sundry Creditors

20801 Creditors-Raw Material 0
20802 Creditors-Job Work -
20803 Creditors-Security (0)
20804 Creditors-Transporter -
20805 Creditors-Packing Material -
20806 Creditors-Service -
20807 Creditors-Administrator -
20808 Creditors-Marketing 705,600
20809 Creditors-Employee 1,838,798
20810 Creditors-Asset 7,902,343
20812 Creditors-Expenses 59,569,078
20813 Creditors-Modeling (168,054)
20814 Creditors-Market place (6,387,010)
20899 Sundry Creditors, Totals 63,460,755

20900 Rates & Duties

20901 TDS Payable-Commission -
20902 TDS Payable-Contractor (2,182,826)
20903 TDS Payable-Interest -
20904 TDS Payable- Professional (2,201,922)
20905 TDS payable- Rent (608,470)
20906 TDS Payable- Non Resident (1,500,884)
20907 TDS Payable - Salary (6,679,669)
20908 TDS Receivable-Devidend -
20909 TDS Receivable-Int.on Sec. -
20910 TDS Receivable-Lotteries -
20911 TDS Payable-Ins. Comm. -
20912 TDS Payable-NSS -
20913 TDS Payable-Mutual Fund -
20914 TDS Payable-Brokerage (99,439)
20915 TDS Payable-Inc. fm Units -
20916 TDS Payable-Capital Assets -
20917 TDS Payable-Horse Race -
20918 TDS Payable-Sports Asst. -
20919 TDS Payable-Inc. of MF -
20920 TDS Payable-Units -
20921 TDS Payable-FCY Bonds -
20922 TDS Payable-FII fm Sec. -
20923 Works Tax Payable -
20924 Service Tax Payable Interim -
20925 Sales Tax Payable -
20926 VAT Payable 25,000,355
20927 Output VAT (40,799,839)
20928 CST Account (Sales) (148,491)
20929 Service Tax Payable (13,139)
20931 Excise Payable -
20932 TCS Payable-A -
20933 TCS Payable-B -
20934 TCS Payable-C -
20935 TCS Payable-D -
20936 TCS Payable-E -
20937 TCS Payable-F -
20938 TCS Payable-G -
20939 TCS Payable-H -
20940 TCS Payable-I -
20941 OUTPUT VAT ( MARKETPLACE ) (3,362,885)
20942 VAT PAYABLE( MARKETPLACE ) -
20999 Rates & Duties, Totals (32,597,210)

21000 Expenses Payable

21001 Expenses Payable (5,606)
21002 Rent Payable -
21003 Salary Payable (1,258,583)
21004 PF Payable (1,105,736)
21005 ESIC Payable (2,132)
21006 HLWF Payable (21,290)
21007 Reimbursement Payable -
21008 Telephone Expenses Payable -
21101 Gift coupon Liability (2,584,767)
21199 Expenses Payable, Totals (4,978,114)

21200 Inv. Adjmt. (Interim) -

21201 Inv. Adjmt. (Interim), Raw Mat -
21202 Inv. Adjmt. (Interim), Pac Mat -
21203 Inv. Adjmt. (Interim), Store -
21299 Inv. Adjmt. (Interim), Total -

21999 Current Liabilities, Totals

22000 Provisions -
22100 Provision for Taxes & Duties -
22101 Provision for Income Tax -
22102 Provision for FBT -
22199 Provision for Taxes & Dut,Tot
22200 Provision for Statutory liab
22201 Provision for Gratuity (639,664)
22202 Provision for Leave Encashment (567,289)
22299 Provision for Stat. liab-Total (1,206,953)
22300 Other Provisions
22301 Provision for Expneses (150,460,247)
22303 Initial Upload -
22399 Other Provisions, Totals (150,460,247)

22599 Provisions, Totals

22600 Provision for Bad Debts - -
28999 Current Liab & Prov, Totals
29999 TOTAL LIABILITIES

30200 Sales
30201 Sales-Domestic (1,635,922,432)
30202 Sales-Foreign (2,572,513)
30203 Sales-Trading -
30210 Sales-Consignment (48,884)
30261 SALES-DOMESTIC (MARKETPLACE) (158,589,054)
30262 SALES RETURN-DOMESTIC (MKTPLA) 24,497,039
30204 Sales Return-Domestic 341,654,437
30205 Sales Return-Foreign 437,529
30206 Sales Return-Trading -
30211 SalesReturn-Consignment 17,130
30221 Sales-International business (178,377)
30241 Sales-Marketing -
30260 Sales Others -
30291 Invoice Discount Granted -
30252 Invoice Discount Granted 37,984,741
30292 Marketing Promotions -
30293 Store Credit -
30299 Sales, Total (1,392,720,385)

30300 Other Income

30301 Unrealized Profit (888,704)
30302 Income - Ops IT Project (56,574)
30399 Other Income, Total (945,278)

30400 Profit on Sales on Fixed Ast

30401 Profit on Sale of Land -
30402 Profit on sale of Building -
30403 Profit on sale of Vehicle -
30404 Profit on Sale of Compperf. (1,080,036)
30405 Profit on Sale of Compsoftw -
30406 Profit on Sale of Furn& Fix. -
30407 Profit on Sale on Office Eqp. -
30499 Profit on Sales on F A,Total (1,080,036)

30500 Profit on Sales of Invest

30501 Profit on Sales of Invest -
30599 Profit on Sales ofInvest,Total - -

30600 Interest Income

30601 Bank Interest Income (13,008,145)
30603 Other income (342,798)
30604 Franchise fee (25,432,041)
30602 Interest Income - Others -
30699 Interest Income, Total (38,782,984)
30999 Total Other Income

31201 Rent income (15,575,345) (15,575,345)

31100 Prior Period Incomes -

31101 Prior Period Incomes -
31199 Prior Period Incomes,Total -

31200 Gain on Foreign Ex. Flut. -

39990 Total Revenue -

40100 Purchases -
40101 Purchases-Raw Material -
40102 Purchases-Finished Material 1,366,121,581

40104 Purchases-Trims (1,361,179,735)

40107 Purchase-Labels -
40108 Purchase Consignment 42,720,510
40109 Inward Freight (Purchase) 7,500
40110 Purchase Import 1,164,688
40111 Purchase International C form 89,995
40112 Purchase International Local 23,234
40113 Purchase Inter centr without C 29,957
40123 COGS-Marketing 503,798
40126 Direct Cost Applied -
40127 Cost of Goods Sold 1,304,139,314
40128 Invent Adj.-Raw Material -
40129 Invent Adj.-Finished goods (15,979,436)
40130 Invent Adj.-Packing Mat. -
40131 Invent Adj.-Trims -
40132 Invent Adj.-Labels -
40134 Invoice clearing account -
40133 Purchase-rate difference (527,729)
40199 Purchases, Total 1,337,113,676

40125 Discount Received (24,041,926) (24,041,926)

40105 PURCHASES (MARKETPLACE) 149,038,562

40106 PURCHASES-RETURN (MARKETPLACE) (27,789,295) 121,249,268

40300 Salaries Wages & Allowance -

40301 Employees Salary - Basic 178,186,745
40302 Employees Salary - HRA 89,121,200
40303 Employees Salary- Trans. Allow 6,321,143
40304 Employees Salary - Spl. Allow 155,072,023
40305 Employee Uniform Allowance -
40306 Employees Reimb. - Medial 4,993,893
40307 Employees Reimb. - Telephone -
40308 Employees Reimb - VRME -
40309 Employee Reimb. - Driver Sal. -
40310 Employees-LTA 8,583,286
40311 Employees -PLP 34,130
40312 Employees Reimb. Book & Period 5,225
40313 Ex Gratia 15,876,630
40314 Incentive -
40315 Statutory Bonus -
40316 Leave encashment 311,721
40317 Joining bonus 1,390,441
40319 Referral bonus 450,000
40320 Notice pay 546,607
40318 Employees Salary - Arrears 4,240,555
40399 Salaries Wages &Allow Total 465,133,600
43425 Stipend 2,509,796 2,509,796

40400 Cont to PF & Other Funds

40401 Employer Contribution to PF 6,309,901
40402 Employer Contribution - HLWF 127,710
40403 Employer Contribution to ESIC 97,895
40404 PF Administration Charges 767,238
40499 Cont to PF & Other Funds Tot 7,302,744

40500 Welfare Expenses

40501 Entertainment - Internal 43,576
40502 Office Canteen -
40503 Staff Welfare 12,920,576
40504 Office Expenses 349,485
43500 Medical Expenses 1,292
40505 Relocation Expenses 1,219,700
40599 Welfare Expenses Total 14,534,629

40600 Advertising & Sales Promo. -

40601 Advertisement Expenses 1,086,206,602
40602 Bussiness Promotions 5,562,080
40603 Fair & Exibition -
40604 Gift Expenses -
40605 Sales Promotion Exp./ sample 1,151,060
40606 Publicity Expense 430,317
40607 Testing transaction 31,631
40699 Advert. & Sales Promo.,Total 1,093,381,690

40700 Gratuity - -

40900 Utility,stors and pack Exp. -

40901 Electricity Charges 10,762,500
40902 Power Fuel Charges 15,675,732
40903 Water Expenses 923,955
40906 Packing Expenes-Foreign -
40907 Stores and consumbale-Foreign -
40908 Rent-Generator 1,443,750
40999 Utility,stores pack Exp., Tot. 28,805,937

40904 Stores and consumbale-Domestic 1,784,217

40103 Purchases-Packing 20,282,293
40905 Packing Expenes-Domestic 11,991,119 34,057,629

41000 Travelling & Conveyance -

41001 Conveyance Expenses 1,101,382
41002 Vehicle hire charges 27,863,460
41003 Travel Expenses Foreign 5,035,344
41004 Travel Expenses-Domestic 10,876,962
41005 Boarding and lodging charges 3,889,830
41099 Travelling & Conv Total 48,766,978
41100 Telephone Expenses -
41101 Telephone Expenses 369,696
41102 Internet charges 10,178,037
41103 Mobile expenses 7,400,195
41199 Telephone Expenses Total 17,947,928

41200 Administrative & Other Exp -

41300 Insurance Expenses -
41301 Insurance Office 647,841
41302 General Insurance-Misapp. -
41303 Staff Insurance Premium 5,081,501
41399 Insurance Expenses Total 5,729,342

41400 Consultancy/Professional Exp. 2,457,870

41401 Audit Expenses 55,450
41402 Accounting Expenses -
41403 Prof. & Consultancy 24,811,368
41404 Legal Expenses 610,639 27,935,327

41405 Modeling charges 10,271,717

41406 Production expenses 5,720,662
41499 production Consultancy/Prof Exp Total 15,992,379

41600 Repair & Maintenance -

41601 UPS hire charges 721,024
41602 Repairs & Maintenance 11,032,728
41603 House Keeping Expenses 3,076,366
41604 Security Service Charges 8,435,568
41605 Computer Maintenance Charges 283,319
41699 Total Repair & Maintenance 23,549,005

41700 Postage & Telegram -

41701 Postage & Telegram Expenses 13,974
41702 Courier Charges 2,316,033
41799 Postage & Telegram,Totals 2,330,007

41900 Depreciation 65,218,018

41901 Depreciation, Compt. & Perph. -
41902 Depreciation, Office Equipment -
41903 Depreciation, F & F -
41904 Depreciation, Leasholds -
41905 Depreciation, Vehicles -
41906 Depreciation,Comp.Soft.&WebDev 940,824
41907 Depreciation, Patents -
41999 Total Depreciation 66,158,842

42100 Duties & Taxes -

42101 Service Tax Expense -
42102 Excise Expense -
42103 Excsie Expense-Job Work -
42104 Rates & taxes 1,728,458
42199 Total Duties & Taxes 1,728,458

42900 Filling Charges -

42901 Filling Charges 3,195,724
42999 Total Filling Charges 3,195,724

42200 Donations 33,500 33,500

42300 Printing & Stationery

42301 Printing & Stationery 5,476,382
42399 Total Printing & Stationery 5,476,382

42600 Finance Charges -

42601 Finance Charges -
42699 Total Finance Charges -

43000 Bank Charges -

43001 Interest Expenses -
43002 Bank Charges 1,212,731
43099 Total Bank Charges 1,212,731

43100 Rent Expenses -

43101 Office Rent 61,480,226
43102 Warehouse rent 21,105,789
43104 Rent other location 2,069,776
43103 Rent others 1,102,689
43199 Total Rent expenses 85,758,480

43200 IT & Support Services Exp. -

43201 IT & Support Services Exp. 36,824,417
43202 IT Exps-Office ExpsE-Mail&Tele 4,322,513
43203 IT Exps -Stationary -
43204 IT Exps-Computer AMC -
43206 Software licence cost 42,729
43205 Domain charges 35,384
43299 IT & Support Serv. Exp.,Totals 41,225,044

43300 Festival Expenses -

43301 Festival Expenses 324,468 324,468
43399 Total Festival Expenses

43410 Recruitment expenses 10,278,510 10,278,510

43421 Contract manpower expenses 74,966,038 74,966,038
43422 Contract manpower exp-others 12,284,235 12,284,235
43430 Management consultancy fee 39,031,342 39,031,342

43440 Freight/ transport charges 2,647,770

43442 Loss in-Transit 10,029
30311 Freight outward (87,734)
43435 Clearing & forwarding/ Cartage 4,102,956 6,673,020
43400 Commision & Brokerage 61,636 61,636
40800 Commision Expense 4,189,431 4,189,431
45200 Selling & Dist Overhead
45201 Customer Discount Given -
45202 Invoice Rounding 24,281
45203 PIT Difference -
45299 Tot, Selling & Dist Overhead 24,281

41500 Miscellaneous Expenses -

42000 Books & Periodicals 56,303
43441 Discount on coupon 30,100
41501 Short & Excess (9,184)
41502 Miscellaneous Expenses 171,055
41599 Total Miscellaneous Exp 248,274

43600 Loss on Sale of Fixed Assets

43601 Loss on Sale of Land -
43602 Loss on sale of Building -
43603 Loss on sale of Vehicle -
43604 Loss on sale of Computer Perf. -
43605 Loss on sale of Computer Softw -
43606 Loss on sale of Furniture & Fx -
43607 Loss on sale of Office Eqp. 870
43699 Tot Loss on Sale of Fixed Ast 870

43700 Loss on sale of Investment

43701 Loss on sale of Investment - -
43799 Total Loss on sale of Invest

43800 Foreign Exchange Gain/Loss

43810 Unrealized FX Gains -
43820 Unrealized FX Losses -
43830 Realized FX Gains -
43840 Realized FX Losses 689,010
43899 Foreign Exch. Gain/Loss, Total 689,010
44200 Bad Debts -
44300 Impairment Loss -
44400 CWIP Written off -
44999 Total Admin. & Other Expenses
45000 Provision for Bad Debts -
45100 Provision for Refund Claim Rec -

45300 Amortisation
45301 Amortisation -
45399 Total Amortisation -
45400 Income Tax & FBT -
45401 Income tax expense -
45402 FBT expense -
45403 Interset on FBT -
45499 Total Income Tax & FBT -
49999 Total Expenditure
(3,000,000) (5,999,998)
1
(3,234,393,600)
(1,258,449,992)
(1,417,039,046)

(158,589,054)
737,325,324 599,788,352

82,326,917 (38,922,350)
70,966,038 OT Rs. 4000000
 2,126,754,257
(2,129,754,254)

(2,999,997) 3000000
 (1)
(2,999,998)
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 73

No. Name Net Change - Debit Net Change - Credit Balance at Date - Debit
10000 BALANCE SHEET 0
10001 ASSETS 0
10002 Fixed Assets 0
10003 Tangible Fixed Assets 0
10100 Land 0
10101 Increases, Land 0
10102 Decreases, Land 0
10119 Land , Total 0
10120 Buildings 0
10121 Increases, Buildings 0
10122 Decreases, Buildings 0
10123 Accum. Depreciation, Buildings 0
10139 Buildings, Total 0
10140 Leaseholds 0
10141 Increases, Leaseholds 99,050,250.50 0 118,452,852.50
10142 Decreases, Leaseholds 0
10143 Accum. Depreciation, leasehold 0
10159 Leaseholds, Total 99,050,250.50 0 117,790,065.50
10160 Office Equipment 0
10161 Increases, Office Equipment 14,254,423.76 0 22,021,706.78
10162 Decreases, Office Equipment 8,700
10163 Accum Dep ,Office Eqipment 0
10179 Office Equipment, Total 14,245,723.76 0 21,740,768.80
10180 Computers & Peripherals 0
10181 Increases, Computers & Perph. 37,596,307.60 0 87,639,662.67
10182 Decreases, Computers & Perph. 4,536,150.82
10183 Accum. Depr., Comp. & Perph. 830,962.13 0
10199 Computer & Perph., Total 33,891,118.91 0 80,609,151.98
10220 Furniture & Fixtures 0
10221 Increases, Furn & Fix. 4,392,112.49 0 5,981,277.49
10222 Decreases, Furn & Fix. 0
10223 Accum. Depr. Furniture-Fixture 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 74

10239 Furniture & Fixtures, Total 4,392,112.49 0 5,909,457.49

10240 Vehicles 0
10241 Increases,Vehicle 0
10242 Decreases,Vehicle 0
10243 Accum. Depreciation, Vehicle 0
10259 Vehicles, Totals 0
10260 Plant & machinery 0
10261 Increases, Plant & machinery 4,587,272 0 4,742,587
10262 Decreases, Plant & machinery 0
10263 Accum. Depreciation, Plant & M 0
10270 Plant & machinery, Totals 4,587,272 0 4,732,110
10500 Capital Work in Progress 0
10551 FA Control Account 0
10999 Tangible Fixed Assets, Total 156,166,477.66 0 230,781,553.77
11000 Intangible Fixed Assets 0
11100 Patents, Licenses, rights & tr 0
11101 Increases, Patents, Licences 7,347,089 0 9,134,523
11102 Decreases, Patents, Licences 0
11103 Accum. Dep.-Patents, Licences 0
11119 Patents, Licenses, Total 7,347,089 0 9,097,215
11120 Comp. Soft. & Web Dev. 0
11121 Increases, Comp.Soft.&WebDev. 35,225,220.10 0 35,225,220.10
11122 Decreases, Comp.Soft.&WebDev. 0
11123 Accum. Depr.,Comp.Soft.& Dev. 646,349
11139 Comp. Soft. & Web Dev., Total 34,578,871.10 0 34,578,871.10
11499 Intangible F.A. , Total 41,925,960.10 0 43,676,086.10
12999 Fixed Assets, Total 198,092,437.76 0 274,457,639.87
13500 Investment 0
13501 Investments 0
13599 Investment, Total 0
13600 Deferred Tax (Asset) 0
14000 Current Assets , Loans & Adv 0
14100 Current Assets 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 75

14200 Interest Accrued on Invest. 0

14201 Interest Accrued on FDR 1,290,807.48 0 2,105,525.82
14202 Interest Accrued on BG 0
14299 Interest Accd on Invest, Total 1,290,807.48 0 2,105,525.82
14300 Inventory 0
14301 Raw Material 0
14302 Finished Goods 99,105,933.49 0 245,352,311.72
14303 Packing Material 359,402.30 0 2,750,271.35
14304 Trims 0
14305 Labels 0
14306 Raw Materials (Interim) 0
14307 WIP Account, Finished goods 0
14308 Spares 0
14309 Inventory uninvoiced 10,050,839.68
14310 Packing 0
14311 Capital Goods 0
14312 Invt. lying under consignment 165,021.34 0 165,021.34
14313 Goods in transit 32,443,765
14399 Inventory, Total 57,135,752.45 0 248,267,604.41
14400 Works-in-Progress 0
14401 Works-in-Progress 0
14499 Works-in-Progress, Total 0
14500 Sundry Debtors 0
14501 Debtors-B2B-Domestic 125,405,940.20 0 165,889,537.20
14502 Debtors-B2B-International 29,506.93 92,766.07
14503 Debtors-B2C-Domestic 119,662.29 0 119,662.29
14504 Debtors-B2C-International 1,224,949.28 0 1,224,949.28
14505 Debtors-Employee 19,233
14506 Debtors-Offline 7,304,518.24 0 7,304,518.24
14507 Debtors-Others 33,694,443.88 0 33,694,443.88
14580 Common Party 0
14581 Common Party as Debtor 0
14582 Common Party as Creditor 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 76

14589 Common Party, Total 0

14599 Sundry Debtors, Totals 167,700,773.96 0 208,306,643.96
14600 Prepaid Expenses 0
14601 Prepaid Expenses 3,040,562 0 4,032,145
14699 Prepaid Expenses, Total 3,040,562 0 4,032,145
14700 Rates & Duties 0
14701 Service Tax Receivable 0
14702 Service Tax Receivable Interim 0
14703 TDS Receivable-Asset 1,931,705.59 0 2,026,217.85
14704 CENVAT Cr. Receivable 0
14705 Cenvat Cr. Deffered Account 0
14706 PLA 0
14707 VAT Cr. Carried Forward A/C 0
14708 Cenvat Cr. Receivable (Tra) 0
14709 Cenvat Cr Transfered (Tra) 0
14710 Input VAT Credit 9,308,925.99 0 9,786,743.87
14711 VAT Refund A/C 0
14712 VAT Deferment A/C 0
14715 Excise Refund 0
14716 INPUT VAT CREDIT (MARKETPLACE) 4,982,712.53 0 4,982,712.53
14799 Rates & Duties, Totals 16,223,344.11 0 16,795,674.25
15000 Deposits 0
15100 Term Deposits 0
15101 Fixed Deposits-HDFC bank 150,368,808.30 0 199,368,808.30
15102 Bank Guarantee 0
15103 FDR-HDFC against BG/ LC 34,946,767.64 0 70,364,964.64
15104 FDR-HDFC sweep 46,446,661.81 0 54,881,861.81
15105 FDR-Axis Bank 0 100,000
15106 FDR-ICICI sweep 8,667,610.95 0 8,667,610.95
15107 FDR-ICICI bank 1,500,000 0 1,500,000
15199 Term Deposits, Totals 241,929,848.70 0 334,883,245.70
15200 Other Deposits 0
15201 Security Deposits 36,631,770 0 45,051,770
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 77

15202 Utilities Deposits 0

15203 Collateral Deposits 0
15299 Other Deposits , Totals 36,631,770 0 45,051,770
15399 Deposits, Totals 278,561,618.70 0 379,935,015.70
15400 Cash and bank balances 0
15500 Cash balance on hand 0
15501 Cash-in Hand 139,050 0 140,000
15599 Cash bal on hand, Totals 139,050 0 140,000
15600 Bank Balance 0
15601 HDFC Bank 221 40,558,865.43 0 36,322,686.43
15602 AXIS Bank 1,812,685.32 546,504.06
15603 ICICI Bank-0016 13,295,987.28 0 13,295,987.28
15604 HDFC 392 2,652,392.90 0 3,465,238.90
15605 ICICI Bank-443 0 50,000
15606 CITI Bank 694,643 0 694,643
15607 CITI bank 2 11,500,000 0 11,500,000
15699 Bank Balance, Totals 66,889,203.29 0 65,875,059.67
15799 Cash and bank bal, Totals 67,028,253.29 0 66,015,059.67
15999 Current Assets, totals 590,981,111.99 0 925,457,668.81
16000 Loans & Advances 0
16100 Adv and Loans 0
16101 Adv and Loans 601,627 193,743
16199 Adv and Loans,Totals 601,627 193,743
16200 Advance to Employees 0
16201 Advances to staff 293,422 0 317,669
16202 0
16299 Advance to Employees, Totals 293,422 0 317,669
16300 Advance Income Tax 0
16301 Advance Income Tax 0
16302 Advance FBT 0
16399 Advance Income Tax, Totals 0
16400 Imprest to Staff 0
16401 Imprest to Staff (Expenses) 621,188 0 616,775
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 78

16450 Imprest to Staff total 621,188 0 616,775

16499 Loans & Advances, Totals 312,983 0 1,128,187
16999 Current Ast ,Loans & Adv,Tot 591,294,094.99 0 926,585,855.81
17000 Misc. Expenditure 0
17001 Preincorporation Expenses 0
17019 Misc. Expenditure, totals 0
19999 TOTAL ASSETS 789,386,532.75 0 1,201,043,495.68
20000 LIABILITIES 0
20100 Share Capital 0
20101 Authorised Share Capital 0
20102 Subscribed Share Capital 0
20103 Issued Share Capital 182,286,340
20104 Share Appl & Allotment Money 867,057,100
20105 Calls in Arrears 0
20199 Share Capital, Total 1,049,343,440
20200 Reserves and Surplus 0
20201 Share Premium 1,640,577,060
20202 Retained Earnings 0 228,943,028
20203 General Reserve 0
20299 Reserves and Surplus, Total 1,640,577,060
20300 Secured Loans 0
20301 Cash Credits 0
20302 Corporate Loans 0
20303 Hire Purchase Loans 0
20399 Secured Loans, Totals 0
20400 Unsecured Loans 0
20401 Unsecured Loans 0
20499 Unsecured Loans, Totals 0
20500 Deferred Tax Liabilities 0
20600 CurrentLiabilities&Provisions 0
20700 Current Liabilities 0
20800 Sundry Creditors 0
20801 Creditors-Raw Material 0.33 0 0.33
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 79

20802 Creditors-Job Work 0

20803 Creditors-Security 18,260,086
20804 Creditors-Transporter 0
20805 Creditors-Packing Material 0
20806 Creditors-Service 4,975,789 0
20807 Creditors-Administrator 0
20808 Creditors-Marketing 705,600 0 705,600
20809 Creditors-Employee 964,006.35 0 1,838,798.35
20810 Creditors-Asset 7,918,381.59 0 7,902,342.59
20811 Creditors-Finished 77,466,983.32
20812 Creditors-Expenses 67,245,685.60 0 59,569,077.82
20813 Creditors-Modeling 220,152 0
20814 Creditors-Market place 6,387,009.50
20899 Sundry Creditors, Totals 20,084,463.95
20900 Rates & Duties 0
20901 TDS Payable-Commission 20,000 0
20902 TDS Payable-Contractor 257,724
20903 TDS Payable-Interest 0
20904 TDS Payable- Professional 353,243
20905 TDS payable- Rent 277,370 0
20906 TDS Payable- Non Resident 1,500,883.60
20907 TDS Payable - Salary 5,012,030
20908 TDS Receivable-Devidend 0
20909 TDS Receivable-Int.on Sec. 0
20910 TDS Receivable-Lotteries 0
20911 TDS Payable-Ins. Comm. 0
20912 TDS Payable-NSS 0
20913 TDS Payable-Mutual Fund 0
20914 TDS Payable-Brokerage 99,439
20915 TDS Payable-Inc. fm Units 0
20916 TDS Payable-Capital Assets 0
20917 TDS Payable-Horse Race 0
20918 TDS Payable-Sports Asst. 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 80

20919 TDS Payable-Inc. of MF 0

20920 TDS Payable-Units 0
20921 TDS Payable-FCY Bonds 0
20922 TDS Payable-FII fm Sec. 0
20923 Works Tax Payable 0
20924 Service Tax Payable Interim 0
20925 Sales Tax Payable 0
20926 VAT Payable 25,000,354.61 0 25,000,354.61
20927 Output VAT 40,799,839.29
20928 CST Account (Sales) 148,491.20
20929 Service Tax Payable 13,139.49
20931 Excise Payable 0
20932 TCS Payable-A 0
20933 TCS Payable-B 0
20934 TCS Payable-C 0
20935 TCS Payable-D 0
20936 TCS Payable-E 0
20937 TCS Payable-F 0
20938 TCS Payable-G 0
20939 TCS Payable-H 0
20940 TCS Payable-I 0
20941 OUTPUT VAT ( MARKETPLACE ) 3,362,885
20942 VAT PAYABLE( MARKETPLACE ) 0
20999 Rates & Duties, Totals 26,249,949.97
21000 Expenses Payable 0
21001 Expenses Payable 401,570 0
21002 Rent Payable 0
21003 Salary Payable 1,112,844.03
21004 PF Payable 14,596 0
21005 ESIC Payable 98,709 0
21006 HLWF Payable 21,290
21007 Reimbursement Payable 0
21008 Telephone Expenses Payable 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 81

21101 Gift coupon Liability 2,584,766.85

21199 Expenses Payable, Totals 3,204,025.88
21200 Inv. Adjmt. (Interim) 0
21201 Inv. Adjmt. (Interim), Raw Mat 0
21202 Inv. Adjmt. (Interim), Pac Mat 0
21203 Inv. Adjmt. (Interim), Store 0
21299 Inv. Adjmt. (Interim), Total 0
21999 Current Liabilities, Totals 49,538,439.80
22000 Provisions 0
22100 Provision for Taxes & Duties 0
22101 Provision for Income Tax 0
22102 Provision for FBT 0
22199 Provision for Taxes & Dut,Tot 0
22200 Provision for Statutory liab 0
22201 Provision for Gratuity 0
22202 Provision for Leave Encashment 0
22299 Provision for Stat. liab-Total 0
22300 Other Provisions 0
22301 Provision for Expenses 0
22302 Provision for Purchases 30,975,145 0
22303 Initial Upload 0
22304 Provision for sales return 0
22399 Other Provisions, Totals 30,975,145 0
22599 Provisions, Totals 30,975,145 0
22600 Provision for Bad Debts 0
28999 Current Liab & Prov, Totals 18,563,294.80
29999 TOTAL LIABILITIES 2,708,483,794.80
30000 INCOME STATEMENT 0
30001 Revenue 0
30100 Revenue 0
30200 Sales 0
30201 Sales-Domestic 1,635,922,432.07
30202 Sales-Foreign 2,572,513
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 82

30203 Sales-Trading 0
30204 Sales Return-Domestic 341,654,437.03 0 341,654,437.03
30205 Sales Return-Foreign 437,529 0 437,529
30206 Sales Return-Trading 0
30210 Sales-Consignment 48,883.94
30211 SalesReturn-Consignment 17,129.63 0 17,129.63
30221 Sales-International business 178,377
30241 Sales-Marketing 0
30252 Line Discount Granted 37,984,741.24 0 37,984,741.24
30259 Sales, Total 1,258,628,369.11
30260 Sales Others 0
30261 SALES-DOMESTIC (MARKETPLACE) 71,363,042
30262 SALES RETURN-DOMESTIC (MKTPLA) 8,751,402 0 8,751,402
30291 Invoice Discount Granted 0
30292 Marketing Promotions 0
30293 Store Credit 0
30294 Sales-return provision 0
30299 Sales others, Total 62,611,640
30300 Other Income 0
30301 Unrealized Profit 888,703.77
30302 Income - Ops IT Project 56,574
30311 Freight outward 87,734.25
30399 Other Income, Total 1,033,012.02
30400 Profit on Sales on Fixed Ast 0
30401 Profit on Sale of Land 0
30402 Profit on sale of Building 0
30403 Profit on sale of Vehicle 0
30404 Profit on Sale of Compperf. 1,080,036.31
30405 Profit on Sale of Compsoftw 0
30406 Profit on Sale of Furn& Fix. 0
30407 Profit on Sale on Office Eqp. 0
30499 Profit on Sales on F A,Total 1,080,036.31
30500 Profit on Sales of Invest 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 83

30501 Profit on Sales of Invest 0

30599 Profit on Sales ofInvest,Total 0
30600 Interest Income 0
30601 Bank Interest Income 10,610,856.12
30602 Interest Income - Others 0
30603 Other income 342,797.93
30604 Franchise fee 25,432,041
30699 Interest Income, Total 36,385,695.05
30999 Total Other Income 1,359,738,752.49
31100 Prior Period Incomes 0
31101 Prior Period Incomes 0
31199 Prior Period Incomes,Total 0
31200 Gain on Foreign Ex. Flut. 0
31201 Rent income 15,575,345
39990 Total Revenue 1,375,314,097.49
39999 Total INCOME STATEMENT 1,375,314,097.49
40000 EXPENDITURE 0
40100 Purchases 0
40101 Purchases-Raw Material 0
40102 Purchases-Finished Material 1,323,585,900.84 0 1,323,585,900.84
40103 Purchases-Packing agnst Form C 20,282,293.10 0 20,282,293.10
40104 Direct Cost Applied 1,361,179,735.32
40105 PURCHASES (MARKETPLACE) 117,105,280.70 0 117,105,280.70
40106 PURCHASES-RETURN (MARKETPLACE) 24,328,334.49
40107 Purchase-Labels 0
40108 Purchase Consignment 42,720,510.06 0 42,720,510.06
40109 Inward Freight (Purchase) 7,500 0 7,500
40110 Purchase Import 1,164,688 0 1,164,688
40111 Purchase International C form 89,995 0 89,995
40112 Purchase International Local 23,234 0 23,234
40113 Purchase Inter centr without C 29,957 0 29,957
40121 Purchase-Marketing 0
40123 COGS-Marketing 503,798.40 0 503,798.40
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 84

40125 Discount Received 20,401,926.05

40126 Purchases-Trims 0
40127 Cost of Goods Sold 1,304,139,313.62 0 1,304,139,313.62
40128 Invent Adj.-Raw Material 0
40129 Invent Adj.-Finished goods 15,979,435.82
40130 Invent Adj.-Packing Mat. 0
40131 Invent Adj.-Trims 0
40132 Invent Adj.-Labels 0
40133 Purchase-rate difference 527,729.41
40134 Invoice clearing account 0
40199 Purchases, Total 1,387,235,309.63 0 1,387,235,309.57
40300 Salaries Wages & Allowance 0
40301 Employees Salary - Basic 178,186,745 0 178,186,745
40302 Employees Salary - HRA 89,121,200 0 89,121,200
40303 Employees Salary- Trans. Allow 6,321,143 0 6,321,143
40304 Employees Salary - Spl. Allow 155,072,023 0 155,072,023
40305 Employee Uniform Allowance 0
40306 Employees Reimb. - Medial 4,993,893.32 0 4,993,893.32
40307 Employees Reimb. - Telephone 0
40308 Employees Reimb - VRME 0
40309 Employee Reimb. - Driver Sal. 0
40310 Employees-LTA 8,583,286 0 8,583,286
40311 Employees - Meal allowance 34,130 0 34,130
40312 Employees Reimb. Book & Period 5,225 0 5,225
40313 Ex Gratia 15,876,630 0 15,876,630
40314 Incentive 0
40315 Statutory Bonus 0
40316 Leave encashment 311,721 0 311,721
40317 Joining bonus 1,390,441 0 1,390,441
40318 Employees Salary - Arrears 4,240,555.23 0 4,240,555.23
40319 Referral bonus 450,000 0 450,000
40320 Notice pay 546,607 0 546,607
40399 Salaries Wages &Allow Total 465,133,599.55 0 465,133,599.55
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 85

40400 Cont to PF & Other Funds 0

40401 Employer Contribution to PF 5,757,314 0 5,757,314
40402 Employer Contribution - HLWF 127,710 0 127,710
40403 Employer Contribution to ESIC 97,895 0 97,895
40404 PF Administration Charges 767,238 0 767,238
40499 Cont to PF & Other Funds Tot 6,750,157 0 6,750,157
40500 Welfare Expenses 0
40501 Entertainment - Internal 43,576 0 43,576
40502 Office Canteen 0
40503 Staff Welfare 12,195,575.83 0 12,195,575.83
40504 Office Expenses 349,485 0 349,485
40505 Relocation Expenses 1,219,700 0 1,219,700
40599 Welfare Expenses Total 13,808,336.83 0 13,808,336.83
40600 Advertising & Sales Promo. 0
40601 Advertisement Expenses 963,682,771.08 0 963,682,771.08
40602 Bussiness Promotions 5,562,079.76 0 5,562,079.76
40603 Fair & Exibition 0
40604 Gift Expenses 0
40605 Sales Promotion Exp./ sample 1,151,059.81 0 1,151,059.81
40606 Publicity Expense 430,317 0 430,317
40607 Testing transaction 31,631 0 31,631
40699 Advert. & Sales Promo.,Total 970,857,858.65 0 970,857,858.65
40700 Gratuity 0
40800 Brokerage and commission 4,189,431 0 4,189,431
40900 Utility,stors and pack Exp. 0
40901 Electricity Charges 9,692,500 0 9,692,500
40902 Power Fuel Charges 15,275,732 0 15,275,732
40903 Water Expenses 901,955 0 901,955
40904 Stores and consumbale-Domestic 1,664,217 0 1,664,217
40905 Packing Expenes-Domestic 10,541,118.50 0 10,541,118.50
40906 Packing Expenes-Foreign 0
40907 Stores and consumbale-Foreign 0
40908 Rent-Generator 1,443,750 0 1,443,750
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 86

40999 Utility,stores pack Exp., Tot. 39,519,272.50 0 39,519,272.50

41000 Travelling & Conveyance 0
41001 Conveyance Expenses 1,101,382 0 1,101,382
41002 Vehicle hire charges 26,204,780 0 26,204,780
41003 Travel Expenses Foreign 5,035,344.27 0 5,035,344.27
41004 Travel Expenses-Domestic 8,876,961.94 0 8,876,961.94
41005 Boarding and lodging charges 3,889,830.13 0 3,889,830.13
41099 Travelling & Conv Total 45,108,298.34 0 45,108,298.34
41100 Telephone Expenses 0
41101 Telephone Expenses 363,696 0 363,696
41102 Internet charges 9,320,513 0 9,320,513
41103 Mobile expenses 6,629,136 0 6,629,136
41199 Telephone Expenses Total 16,313,345 0 16,313,345
41200 Administrative & Other Exp 0
41300 Insurance Expenses 0
41301 Insurance Office 647,841 0 647,841
41302 General Insurance-Misapp. 0
41303 Staff Insurance Premium 5,081,501 0 5,081,501
41399 Insurance Expenses Total 5,729,342 0 5,729,342
41400 Consultancy/Professional Exp. 0
41401 Audit Expenses 55,450 0 55,450
41402 Accounting Expenses 0
41403 Prof. & Consultancy 24,811,367.80 0 24,811,367.80
41404 Legal Expenses 610,639 0 610,639
41405 Modeling charges 9,571,717 0 9,571,717
41406 Production expenses 5,720,662.01 0 5,720,662.01
41499 Consultancy/Prof Exp Total 40,769,835.81 0 40,769,835.81
41500 Miscellaneous Expenses 0
41501 Short & Excess 9,183.52
41502 Miscellaneous Expenses 128,055 0 128,055
41599 Total Miscellaneous Exp 118,871.48 0 118,871.48
41600 Repair & Maintenance 0
41601 UPS hire charges 721,024 0 721,024
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 87

41602 Repairs & Maintenance 10,842,728 0 10,842,728

41603 House Keeping Expenses 2,310,392 0 2,310,392
41604 Security Service Charges 7,516,655.20 0 7,516,655.20
41605 Computer Maintenance Charges 283,318.82 0 283,318.82
41699 Total Repair & Maintenance 21,674,118.02 0 21,674,118.02
41700 Postage & Telegram 0
41701 Postage & Telegram Expenses 13,974 0 13,974
41702 Courier Charges 2,091,033 0 2,091,033
41799 Postage & Telegram,Totals 2,105,007 0 2,105,007
41900 Depreciation 0
41901 Depreciation, Compt. & Perph. 0
41902 Depreciation, Office Equipment 0
41903 Depreciation, F & F 0
41904 Depreciation, Leasholds 0
41905 Depreciation, Vehicles 0
41906 Depreciation,Comp.Soft.&WebDev 940,824 0 940,824
41907 Depreciation, Patents 0
41999 Total Depreciation 940,824 0 940,824
42000 Books & Periodicals 56,303 0 56,303
42100 Duties & Taxes 0
42101 Service Tax Expense 0
42102 Excise Expense 0
42103 Excise Expense-Job Work 0
42104 Rates & taxes 1,728,458 0 1,728,458
42199 Total Duties & Taxes 1,728,458 0 1,728,458
42200 Donations 33,500 0 33,500
42300 Printing & Stationery 0
42301 Printing & Stationery 5,411,128.98 0 5,411,128.98
42399 Total Printing & Stationery 5,411,128.98 0 5,411,128.98
42600 Finance Charges 0
42601 Finance Charges 0
42699 Total Finance Charges 0
42900 Filling Charges 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 88

42901 Filling Charges 3,195,724 0 3,195,724

42999 Total Filling Charges 3,195,724 0 3,195,724
43000 Bank Charges 0
43001 Interest Expenses 0
43002 Bank Charges 1,212,730.52 0 1,212,730.52
43099 Total Bank Charges 1,212,730.52 0 1,212,730.52
43100 Rent Expenses 0
43101 Office Rent 54,456,278.24 0 54,456,278.24
43102 Warehouse rent 21,105,789 0 21,105,789
43103 Rent others 1,082,689 0 1,082,689
43104 Rent other location 2,069,776 0 2,069,776
43199 Total Rent expenses 78,714,532.24 0 78,714,532.24
43200 IT & Support Services Exp. 0
43201 IT & Support Services Exp. 36,692,417.18 0 36,692,417.18
43202 IT Exps-Office ExpsE-Mail&Tele 4,322,513.36 0 4,322,513.36
43203 IT Exps -Stationary 0
43204 IT Exps-Computer AMC 0
43205 Domain charges 35,384 0 35,384
43206 Software licence cost 42,729 0 42,729
43299 IT & Support Serv. Exp.,Totals 41,093,043.54 0 41,093,043.54
43300 Festival Expenses 0
43301 Festival Expenses 324,468 0 324,468
43399 Total Festival Expenses 324,468 0 324,468
43400 Commision on sales 61,636 0 61,636
43410 Recruitment expenses 10,278,510 0 10,278,510
43421 Contract manpower expenses-WH 70,716,038 0 70,716,038
43422 Contract manpower exp-others 12,284,235 0 12,284,235
43425 Stipend 2,509,796 0 2,509,796
43430 Management consultancy fee 39,031,342 0 39,031,342
43435 Clearing & forwarding/ Cartage 4,102,956 0 4,102,956
43440 Freight/ transport charges 2,647,770 0 2,647,770
43441 Discount on coupon 30,100 0 30,100
43442 Loss in-Transit 10,028.50 0 10,028.50
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 89

43500 Medical Expenses 1,292 0 1,292

43600 Loss on Sale of Fixed Assets 0
43601 Loss on Sale of Land 0
43602 Loss on sale of Building 0
43603 Loss on sale of Vehicle 0
43604 Loss on sale of Computer Perf. 0
43605 Loss on sale of Computer Softw 0
43606 Loss on sale of Furniture & Fx 0
43607 Loss on sale of Office Eqp. 870 0 870
43699 Tot Loss on Sale of Fixed Ast 870 0 870
43700 Loss on sale of Investment 0
43701 Loss on sale of Investment 0
43799 Total Loss on sale of Invest 0
43800 Foreign Exchange Gain/Loss 0
43810 Unrealized FX Gains 0
43820 Unrealized FX Losses 0
43830 Realized FX Gains 0
43840 Foreign Exchange Gain/ Loss 689,010.04 0 689,010.04
43899 Foreign Exch. Gain/Loss, Total 689,010.04 0 689,010.04
44200 Bad Debts 0
44300 Impairment Loss 0
44400 CWIP Written off 0
44999 Total Admin. & Other Expenses 345,471,470.13 0 345,471,470.13
45000 Provision for Bad Debts 0
45100 Provision for Refund Claim Rec 0
45200 Selling & Dist Overhead 0
45201 Customer Discount Given 0
45202 Invoice Rounding 24,280.91 0 24,280.82
45203 PIT Difference 0
45299 Tot, Selling & Dist Overhead 24,280.91 0 24,280.82
45300 Amortisation 0
45301 Amortisation 0
45399 Total Amortisation 0
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 90

45400 Income Tax & FBT 0

45401 Income tax expense 0
45402 FBT expense 0
45403 Interset on FBT 0
45499 Total Income Tax & FBT 0
49999 Total Expenditure 3,294,411,359.54 0 3,294,411,359.39

TOTALS 6,084,035,692.03 6,084,035,692.03 6,405,687,251.01

Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 91

Balance at Date - Credit Net balance ADJ Net balance CODE aa bb

0 - - - 10000 - -
0 - - - 10001 - -
0 - - - 10002 - -
0 - - - 10003 - -
0 - - - 10100 - -
0 - - - 10101 - -
0 - - - 10102 - -
0 - - - 10119 - -
0 - - - 10120 - -
0 - - - 10121 - -
0 - - - 10122 - -
0 - - - 10123 - -
0 - - - 10139 - -
0 - - - 10140 - -
0 118,452,853 (92,461,847) 25,991,006 10141 25,991,005.50 -
0 - - - 10142 - -
662,787 (662,787) (4,280,261) (4,943,048) 10143 (4,943,048.00) -
0 117,790,066 - 117,790,066 10159 - 117,790,066
0 - - - 10160 - -
0 22,021,707 (923,455) 21,098,252 10161 21,098,251.78 -
8,700 (8,700) - (8,700) 10162 (8,700.00) -
272,237.98 (272,238) (3,548,751) (3,820,989) 10163 (3,820,988.98) -
0 21,740,769 - 21,740,769 10179 - 21,740,769
0 - - - 10180 - -
0 87,639,663 (2,304,398) 85,335,265 10181 85,335,264.67 -
4,536,150.82 (4,536,151) - (4,536,151) 10182 (4,536,150.82) -
2,494,359.87 (2,494,360) (25,351,445) (27,845,805) 10183 (27,845,804.87) -
0 80,609,152 - 80,609,152 10199 - 80,609,152
0 - - - 10220 - -
0 5,981,277 282,098 6,263,375 10221 6,263,375.49 -
0 - - - 10222 - -
71,820 (71,820) (2,794,604) (2,866,424) 10223 (2,866,424.00) -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 92

0 5,909,457 - 5,909,457 10239 - 5,909,457

0 - - - 10240 - -
0 - - - 10241 - -
0 - - - 10242 - -
0 - - - 10243 - -
0 - - - 10259 - -
0 - - - 10260 - -
0 4,742,587 91,053,004 95,795,591 10261 95,795,591.00 -
0 - - - 10262 - -
10,477 (10,477) (17,676,717) (17,687,194) 10263 (17,687,194.00) -
0 4,732,110 - 4,732,110 10270 - 4,732,110
0 - - - 10500 - -
0 - - - #N/A #N/A #N/A
0 230,781,554 - 230,781,554 10999 - 230,781,554
0 - - - 11000 - -
0 - - - 11100 - -
0 9,134,523 (935,805) 8,198,718 11101 8,198,718.00 -
0 - - - 11102 - -
37,308 (37,308) - (37,308) 11103 (37,308.00) -
0 9,097,215 - 9,097,215 11120 - 9,097,215
0 - - - 11121 #N/A #N/A
0 35,225,220 4,354,598 39,579,818 11122 39,579,818.10 -
0 - - - 11123 - -
646,349 (646,349) (11,566,240) (12,212,589) 11139 (12,212,589.00) -
0 34,578,871 - 34,578,871 #N/A #N/A #N/A
0 43,676,086 - 43,676,086 11499 - 43,676,086
0 274,457,640 - 274,457,640 12999 - 274,457,640
0 - - - 13500 - -
0 - - - 13501 - -
0 - - - 13599 - -
0 - - - 13600 - -
0 - - - 14000 - -
0 - - - 14100 - -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 93

0 - - - 14200 - -
0 2,105,526 2,397,289 4,502,815 14201 4,502,814.82 -
0 - - - 14202 - -
0 2,105,526 - 2,105,526 14299 - 2,105,526
0 - - - 14300 - -
0 - - - 14301 - -
0 245,352,312 180,733,155 426,085,467 14302 426,085,467.12 -
0 2,750,271 - 2,750,271 14303 2,750,271.35 -
0 - - - 14304 - -
0 - - - 14305 - -
0 - - - 14306 - -
0 - - - 14307 - -
0 - - - 14308 - -
0 - - - 14309 - -
0 - - - 14310 - -
0 - - - 14311 - -
0 165,021 - 165,021 14312 165,021.34 -
0 - - - #N/A #N/A #N/A
0 248,267,604 - 248,267,604 14399 - 248,267,604
0 - - - 14400 - -
0 - - - 14401 - -
0 - - - 14499 - -
0 - - - 14500 - -
0 165,889,537 - 165,889,537 14501 165,889,537.20 -
0 92,766 - 92,766 14502 92,766.07 -
0 119,662 - 119,662 14503 119,662.29 -
0 1,224,949 - 1,224,949 14504 1,224,949.28 -
19,233 (19,233) - (19,233) 14505 (19,233.00) -
0 7,304,518 - 7,304,518 14506 7,304,518.24 -
0 33,694,444 71,480,376 105,174,820 14507 105,174,819.59 -
0 - - - 14580 - -
0 - - - 14581 - -
0 - - - 14582 - -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 94

0 - - - 14589 - -
0 208,306,644 - 208,306,644 14599 - 208,306,644
0 - - - 14600 - -
0 4,032,145 - 4,032,145 14601 4,032,145.00 -
0 4,032,145 - 4,032,145 14699 - 4,032,145
0 - - - 14700 - -
0 - - - 14701 - -
0 - - - 14702 - -
0 2,026,218 - 2,026,218 14703 2,026,217.85 -
0 - - - 14704 - -
0 - - - 14705 - -
0 - - - 14706 - -
0 - - - 14707 - -
0 - - - 14708 - -
0 - - - 14709 - -
0 9,786,744 - 9,786,744 14710 9,786,743.87 -
0 - - - 14711 - -
0 - - - 14712 - -
0 - - - 14715 - -
0 4,982,713 - 4,982,713 14716 4,982,712.53 -
0 16,795,674 - 16,795,674 14799 - 16,795,674
0 - - - 15000 - -
0 - - - 15100 - -
0 199,368,808 (49,000,000) 150,368,808 15101 150,368,808.30 -
0 - - - 15102 - -
0 70,364,965 49,000,000 119,364,965 15103 119,364,964.64 -
0 54,881,862 - 54,881,862 15104 54,881,861.81 -
0 100,000 - 100,000 15105 100,000.00 -
0 8,667,611 - 8,667,611 15106 8,667,610.95 -
0 1,500,000 - 1,500,000 15107 1,500,000.00 -
0 334,883,246 - 334,883,246 15199 - 334,883,246
0 - - - 15200 - -
0 45,051,770 - 45,051,770 15201 45,051,770.00 -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 95

0 - - - 15202 - -
0 - - - 15203 - -
0 45,051,770 - 45,051,770 15299 - 45,051,770
0 379,935,016 - 379,935,016 15399 - 379,935,016
0 - - - 15400 - -
0 - - - 15500 - -
0 140,000 - 140,000 15501 140,000.00 -
0 140,000 - 140,000 15599 - 140,000
0 - - - 15600 - -
0 36,322,686 - 36,322,686 15601 36,322,686.43 -
0 546,504 - 546,504 15602 546,504.06 -
0 13,295,987 - 13,295,987 15603 13,295,987.28 -
0 3,465,239 - 3,465,239 15604 3,465,238.90 -
0 50,000 - 50,000 15605 50,000.00 -
0 694,643 - 694,643 15606 694,643.00 -
0 11,500,000 - 11,500,000 15607 11,500,000.00 -
0 65,875,060 - 65,875,060 15699 - 65,875,060
0 66,015,060 - 66,015,060 15799 - 66,015,060
0 925,457,669 - 925,457,669 15999 - 925,457,669
0 - - - 16000 - -
0 - - - 16100 - -
0 193,743 - 193,743 16101 193,743.00 -
0 193,743 - 193,743 16199 - 193,743
0 - - - 16200 - -
0 317,669 - 317,669 16201 317,669.00 -
0 - - - 16202 - -
0 317,669 - 317,669 16299 - 317,669
0 - - - 16300 - -
0 - - - 16301 - -
0 - - - 16302 - -
0 - - - 16399 - -
0 - - - 16400 - -
0 616,775 - 616,775 16401 616,775.00 -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 96

0 616,775 - 616,775 16450 - 616,775

0 1,128,187 - 1,128,187 16499 - 1,128,187
0 926,585,856 - 926,585,856 16999 - 926,585,856
0 - - - 17000 - -
0 - - - 17001 - -
0 - - - 17019 - -
0 1,201,043,496 - 1,201,043,496 19999 - 1,201,043,496
0 - - - 20000 - -
0 - - - 20100 - -
0 - - - 20101 - -
0 - - - 20102 - -
198,036,640 (198,036,640) - (198,036,640) 20103 (198,036,640.00) -
1,254,927,200 (1,254,927,200) - (1,254,927,200) 20104 (1,254,927,200.00) -
0 - - - 20105 - -
1,452,963,840 (1,452,963,840) - (1,452,963,840) 20199 - (1,452,963,840)
0 - - - 20200 - -
1,781,429,760 (1,781,429,760) - (1,781,429,760) 20201 (1,781,429,760.00) -
0 228,943,028 - 228,943,028 20202 228,943,028.00 -
0 - - - 20203 - -
1,552,486,732 (1,552,486,732) - (1,552,486,732) 20299 - (1,552,486,732)
0 - - - 20300 - -
0 - - - 20301 - -
0 - - - 20302 - -
0 - - - 20303 - -
0 - - - 20399 - -
0 - - - 20400 - -
0 - - - 20401 - -
0 - - - 20499 - -
3,489,635 (3,489,635) - (3,489,635) 20500 (3,489,635.00) -
0 - - - 20600 - -
0 - - - 20700 - -
0 - - - 20800 - -
0 0 - 0 20801 0.33 -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 97

0 - - - 20802 - -
0.22 (0) - (0) 20803 (0.22) -
0 - - - 20804 - -
0 - - - 20805 - -
0 - - - 20806 - -
0 - - - 20807 - -
0 705,600 - 705,600 20808 705,600.00 -
0 1,838,798 - 1,838,798 20809 1,838,798.35 -
0 7,902,343 - 7,902,343 20810 7,902,342.59 -
136,431,616.10 (136,431,616) - (136,431,616) 20811 (136,431,616.10) -
0 59,569,078 - 59,569,078 20812 59,569,077.82 -
168,054 (168,054) - (168,054) 20813 (168,054.00) -
6,387,009.50 (6,387,010) - (6,387,010) 20814 (6,387,009.50) -
72,970,860.73 (72,970,861) - (72,970,861) 20899 - (72,970,861)
0 - - - 20900 - -
0 - - - 20901 - -
2,182,826 (2,182,826) - (2,182,826) 20902 (2,182,826.00) -
0 - - - 20903 - -
2,201,922 (2,201,922) - (2,201,922) 20904 (2,201,922.00) -
608,470 (608,470) - (608,470) 20905 (608,470.00) -
1,500,883.60 (1,500,884) - (1,500,884) 20906 (1,500,883.60) -
6,679,669 (6,679,669) - (6,679,669) 20907 (6,679,669.00) -
0 - - - 20908 - -
0 - - - 20909 - -
0 - - - 20910 - -
0 - - - 20911 - -
0 - - - 20912 - -
0 - - - 20913 - -
99,439 (99,439) - (99,439) 20914 (99,439.00) -
0 - - - 20915 - -
0 - - - 20916 - -
0 - - - 20917 - -
0 - - - 20918 - -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 98

0 - - - 20919 - -
0 - - - 20920 - -
0 - - - 20921 - -
0 - - - 20922 - -
0 - - - 20923 - -
0 - - - 20924 - -
0 - - - 20925 - -
0 25,000,355 - 25,000,355 20926 25,000,354.61 -
40,799,839.29 (40,799,839) - (40,799,839) 20927 (40,799,839.29) -
148,491.20 (148,491) - (148,491) 20928 (148,491.20) -
13,139.49 (13,139) - (13,139) 20929 (13,139.49) -
0 - - - 20931 - -
0 - - - 20932 - -
0 - - - 20933 - -
0 - - - 20934 - -
0 - - - 20935 - -
0 - - - 20936 - -
0 - - - 20937 - -
0 - - - 20938 - -
0 - - - 20939 - -
0 - - - 20940 - -
3,362,885 (3,362,885) - (3,362,885) 20941 (3,362,885.00) -
0 - - - 20942 - -
32,597,209.97 (32,597,210) - (32,597,210) 20999 - (32,597,210)
0 - - - 21000 - -
5,606 (5,606) - (5,606) 21001 (5,606.00) -
0 - - - 21002 - -
1,258,583.03 (1,258,583) - (1,258,583) 21003 (1,258,583.03) -
553,149 (553,149) (552,587) (1,105,736) 21004 (1,105,736.00) -
2,132 (2,132) - (2,132) 21005 (2,132.00) -
21,290 (21,290) - (21,290) 21006 (21,290.00) -
0 - - - 21007 - -
0 - - - 21008 - -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 99

2,584,766.85 (2,584,767) - (2,584,767) 21101 (2,584,766.85) -

4,425,526.88 (4,425,527) - (4,425,527) 21199 - (4,425,527)
0 - - - 21200 - -
0 - - - 21201 - -
0 - - - 21202 - -
0 - - - 21203 - -
0 - - - 21299 - -
109,993,597.58 (109,993,598) - (109,993,598) 21999 - (109,993,598)
0 - - - 22000 - -
0 - - - 22100 - -
0 - - - 22101 - -
0 - - - 22102 - -
0 - - - 22199 - -
0 - - - 22200 - -
639,664 (639,664) - (639,664) 22201 (639,664.00) -
567,289 (567,289) - (567,289) 22202 (567,289.00) -
1,206,953 (1,206,953) - (1,206,953) 22299 - (1,206,953)
0 - - - 22300 - -
0 - (150,460,247) (150,460,247) 22301 (150,460,246.64) -
0 - (248,101,157) (248,101,157) 22302 (248,101,156.52) -
0 - - - 22303 - -
0 - - - #N/A #N/A #N/A
0 - - - 22399 - -
1,206,953 (1,206,953) - (1,206,953) 22599 0 (1,206,953)
0 - - - 22600 0 -
111,200,550.58 (111,200,551) - (111,200,551) 28999 0 (111,200,551)
3,120,140,757.58 (3,120,140,758) - (3,120,140,758) 29999 - (3,120,140,758)
0 - - - #N/A #N/A #N/A
0 - - - #N/A #N/A #N/A
0 - - - #N/A #N/A #N/A
0 - - - 30200 - -
1,635,922,432.07 (1,635,922,432) - (1,635,922,432) 30210 (1,635,922,432.07) -
2,572,513 (2,572,513) - (2,572,513) 30211 (2,572,513.00) -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 100

0 - - - 30203 0 -
0 341,654,437 - 341,654,437 30204 341654437.03 -
0 437,529 - 437,529 30205 437529 -
0 - - - 30206 - -
48,883.94 (48,884) - (48,884) 30210 -48883.94 -
0 17,130 - 17,130 30291 17,129.63 -
178,377 (178,377) - (178,377) 30221 (178,377.00) -
0 - - - 30241 - -
0 37,984,741 - 37,984,741 30252 37984741.24 -
1,258,628,369.11 (1,258,628,369) - (1,258,628,369) #N/A #N/A #N/A
0 - - - 30260 - -
71,363,042 (71,363,042) (87,226,012) (158,589,054) 30261 (158,589,054.22) -
0 8,751,402 15,745,637 24,497,039 30262 24,497,038.51 -
0 - - - 30291 - -
0 - - - 30292 0 -
0 - - - 30293 - -
0 - - - #N/A #N/A #N/A
62,611,640 (62,611,640) - (62,611,640) 30299 - (62,611,640)
0 - - - 30300 - -
888,703.77 (888,704) - (888,704) 30301 (888,703.77) -
56,574 (56,574) - (56,574) 30302 (56,574.00) -
87,734.25 (87,734) - (87,734) 30311 (87,734.25) -
1,033,012.02 (1,033,012) - (1,033,012) 30399 - (1,033,012)
0 - - - 30400 - -
0 - - - 30401 - -
0 - - - 30402 - -
0 - - - 30403 - -
1,080,036.31 (1,080,036) - (1,080,036) 30404 (1,080,036.31) -
0 - - - 30405 - -
0 - - - 30406 - -
0 - - - 30407 - -
1,080,036.31 (1,080,036) - (1,080,036) 30499 - (1,080,036)
0 - - - 30500 - -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 101

0 - - - 30501 - -
0 - - - 30599 - -
0 - - - 30600 - -
10,610,856.12 (10,610,856) (2,397,289) (13,008,145) 30601 (13,008,145.12) -
0 - - - 30602 - -
342,797.93 (342,798) - (342,798) 30603 (342,797.93) -
25,432,041 (25,432,041) - (25,432,041) 30604 (25,432,041.00) -
36,385,695.05 (36,385,695) - (36,385,695) 30699 - (36,385,695)
1,359,738,752.49 (1,359,738,752) - (1,359,738,752) 30999 0 (1,359,738,752)
0 - - - 31100 0 -
0 - - - 31101 - -
0 - - - 31199 - -
0 - - - 31200 - -
15,575,345 (15,575,345) - (15,575,345) 31201 (15,575,345.00) -
1,375,314,097.49 (1,375,314,097) - (1,375,314,097) 39990 - (1,375,314,097)
1,375,314,097.49 (1,375,314,097) - (1,375,314,097) #N/A #N/A #N/A
0 - - - 40110 #N/A #N/A
0 - - - 40100 - -
0 - - - 40101 - -
0 1,323,585,901 42,535,680 1,366,121,581 40102 1,366,121,580.56 -
0 20,282,293 - 20,282,293 40103 20282293.1 -
1,361,179,735.32 (1,361,179,735) - (1,361,179,735) 40104 -1361179735.32 -
0 117,105,281 31,933,282 149,038,562 40105 149038562.2 -
24,328,334.49 (24,328,334) (3,460,960) (27,789,295) 40106 (27,789,294.59) -
0 - - - 40107 - -
0 42,720,510 - 42,720,510 40108 42,720,510.06 -
0 7,500 - 7,500 40134 7,500.00 -
0 1,164,688 - 1,164,688 40110 1,164,688.00 -
0 89,995 - 89,995 40111 89,995.00 -
0 23,234 - 23,234 40112 23,234.00 -
0 29,957 - 29,957 40113 29,957.00 -
0 - - - #N/A #N/A #N/A
0 503,798 - 503,798 40123 503798.4 -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 102

20,401,926.05 (20,401,926) (3,640,000) (24,041,926) 40125 (24,041,926.05) -

0 - - - 40126 - -
0 1,304,139,314 - 1,304,139,314 40127 1,304,139,313.62 -
0 - - - 40128 - -
15,979,435.88 (15,979,436) - (15,979,436) 40129 (15,979,435.88) -
0 - - - 40130 - -
0 - - - 40131 - -
0 - - - 40132 - -
527,729.41 (527,729) - (527,729) 40133 (527,729.41) -
0 - - - 40134 - -
0 1,387,235,310 - 1,387,235,310 40199 - 1,387,235,310
0 - - - 40300 - -
0 178,186,745 - 178,186,745 40301 178,186,745.00 -
0 89,121,200 - 89,121,200 40302 89,121,200.00 -
0 6,321,143 - 6,321,143 40303 6,321,143.00 -
0 155,072,023 - 155,072,023 40304 155,072,023.00 -
0 - - - 40305 - -
0 4,993,893 - 4,993,893 40306 4,993,893.32 -
0 - - - 40307 - -
0 - - - 40308 - -
0 - - - 40309 - -
0 8,583,286 - 8,583,286 40310 8,583,286.00 -
0 34,130 - 34,130 40311 34,130.00 -
0 5,225 - 5,225 40312 5,225.00 -
0 15,876,630 - 15,876,630 40313 15,876,630.00 -
0 - - - 40314 - -
0 - - - 40315 - -
0 311,721 - 311,721 40316 311,721.00 -
0 1,390,441 - 1,390,441 40317 1,390,441.00 -
0 4,240,555 - 4,240,555 40318 4,240,555.23 -
0 450,000 - 450,000 40319 450,000.00 -
0 546,607 - 546,607 40320 546,607.00 -
0 465,133,600 - 465,133,600 40399 - 465,133,600
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 103

0 - - - 40400 - -
0 5,757,314 552,587 6,309,901 40401 6,309,901.00 -
0 127,710 - 127,710 40402 127,710.00 -
0 97,895 - 97,895 40403 97,895.00 -
0 767,238 - 767,238 40404 767,238.00 -
0 6,750,157 - 6,750,157 40499 - 6,750,157
0 - - - 40500 - -
0 43,576 - 43,576 40501 43,576.00 -
0 - - - 40502 - -
0 12,195,576 725,000 12,920,576 40503 12,920,575.83 -
0 349,485 - 349,485 40504 349,485.00 -
0 1,219,700 - 1,219,700 40505 1,219,700.00 -
0 13,808,337 - 13,808,337 40599 - 13,808,337
0 - - - 40600 - -
0 963,682,771 122,523,831 1,086,206,602 40601 1,086,206,601.94 -
0 5,562,080 - 5,562,080 40602 5,562,079.76 -
0 - - - 40603 - -
0 - - - 40604 - -
0 1,151,060 - 1,151,060 40605 1,151,059.81 -
0 430,317 - 430,317 40606 430,317.00 -
0 31,631 - 31,631 40607 31,631.00 -
0 970,857,859 - 970,857,859 40699 - 970,857,859
0 - - - 40700 - -
0 4,189,431 - 4,189,431 40800 4,189,431.00 -
0 - - - 40900 - -
0 9,692,500 1,070,000 10,762,500 40901 10,762,500.00 -
0 15,275,732 400,000 15,675,732 40902 15,675,732.00 -
0 901,955 22,000 923,955 40903 923,955.00 -
0 1,664,217 120,000 1,784,217 40904 1,784,217.00 -
0 10,541,119 1,450,000 11,991,119 40905 11,991,118.50 -
0 - - - 40906 - -
0 - - - 40907 - -
0 1,443,750 - 1,443,750 40908 1,443,750.00 -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 104

0 39,519,273 - 39,519,273 40999 - 39,519,273

0 - - - 41000 - -
0 1,101,382 - 1,101,382 41001 1,101,382.00 -
0 26,204,780 1,658,680 27,863,460 41002 27,863,460.00 -
0 5,035,344 - 5,035,344 41003 5,035,344.27 -
0 8,876,962 2,000,000 10,876,962 41004 10,876,961.94 -
0 3,889,830 - 3,889,830 41005 3,889,830.13 -
0 45,108,298 - 45,108,298 41099 - 45,108,298
0 - - - 41100 - -
0 363,696 6,000 369,696 41101 369,696.00 -
0 9,320,513 857,524 10,178,037 41102 10,178,037.00 -
0 6,629,136 771,059 7,400,195 41103 7,400,194.68 -
0 16,313,345 - 16,313,345 41199 - 16,313,345
0 - - - 41200 - -
0 - - - 41300 - -
0 647,841 - 647,841 41301 647,841.00 -
0 - - - 41302 - -
0 5,081,501 - 5,081,501 41303 5,081,501.00 -
0 5,729,342 - 5,729,342 41399 - 5,729,342
0 - 2,457,870 2,457,870 41400 2,457,870.00 -
0 55,450 - 55,450 41401 55,450.00 -
0 - - - 41402 - -
0 24,811,368 - 24,811,368 41403 24,811,367.80 -
0 610,639 - 610,639 41404 610,639.00 -
0 9,571,717 700,000 10,271,717 41405 10,271,717.00 -
0 5,720,662 - 5,720,662 41406 5,720,662.01 -
0 40,769,836 - 40,769,836 41499 - 40,769,836
0 - - - 41500 - -
9,183.52 (9,184) - (9,184) 41501 (9,183.52) -
0 128,055 43,000 171,055 41502 171,055.00 -
0 118,871 - 118,871 41599 - 118,871
0 - - - 41600 - -
0 721,024 - 721,024 41601 721,024.00 -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 105

0 10,842,728 190,000 11,032,728 41602 11,032,728.00 -

0 2,310,392 765,974 3,076,366 41603 3,076,366.00 -
0 7,516,655 918,913 8,435,568 41604 8,435,568.20 -
0 283,319 - 283,319 41605 283,318.82 -
0 21,674,118 - 21,674,118 41699 - 21,674,118
0 - - - 41700 - -
0 13,974 - 13,974 41701 13,974.00 -
0 2,091,033 225,000 2,316,033 41702 2,316,033.00 -
0 2,105,007 - 2,105,007 41799 - 2,105,007
0 - 65,218,018 65,218,018 41900 65,218,018.00 -
0 - - - 41901 - -
0 - - - 41902 - -
0 - - - 41903 - -
0 - - - 41904 - -
0 - - - 41905 - -
0 940,824 - 940,824 41906 940,824.00 -
0 - - - 41907 - -
0 940,824 - 940,824 41999 - 940,824
0 56,303 - 56,303 42000 56,303.00 -
0 - - - 42100 - -
0 - - - 42101 - -
0 - - - 42102 - -
0 - - - 42103 - -
0 1,728,458 - 1,728,458 42104 1,728,458.00 -
0 1,728,458 - 1,728,458 42199 - 1,728,458
0 33,500 - 33,500 42200 33,500.00 -
0 - - - 42300 - -
0 5,411,129 65,253 5,476,382 42301 5,476,382.08 -
0 5,411,129 - 5,411,129 42399 - 5,411,129
0 - - - 42600 - -
0 - - - 42601 - -
0 - - - 42699 - -
0 - - - 42900 - -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 106

0 3,195,724 - 3,195,724 42901 3,195,724.00 -

0 3,195,724 - 3,195,724 42999 - 3,195,724
0 - - - 43000 - -
0 - - - 43001 - -
0 1,212,731 - 1,212,731 43002 1,212,730.52 -
0 1,212,731 - 1,212,731 43099 - 1,212,731
0 - - - 43100 - -
0 54,456,278 7,023,948 61,480,226 43101 61,480,226.24 -
0 21,105,789 - 21,105,789 43102 21,105,789.00 -
0 1,082,689 20,000 1,102,689 43103 1,102,689.00 -
0 2,069,776 - 2,069,776 43104 2,069,776.00 -
0 78,714,532 - 78,714,532 43199 - 78,714,532
0 - - - 43200 - -
0 36,692,417 132,000 36,824,417 43201 36,824,417.18 -
0 4,322,513 - 4,322,513 43202 4,322,513.36 -
0 - - - 43203 - -
0 - - - 43204 - -
0 35,384 - 35,384 43205 35,384.00 -
0 42,729 - 42,729 43206 42,729.00 -
0 41,093,044 - 41,093,044 43299 - 41,093,044
0 - - - 43300 - -
0 324,468 - 324,468 43301 324,468.00 -
0 324,468 - 324,468 43399 - 324,468
0 61,636 - 61,636 43400 61,636.00 -
0 10,278,510 - 10,278,510 43410 10,278,510.00 -
0 70,716,038 4,250,000 74,966,038 43421 74,966,038.00 -
0 12,284,235 - 12,284,235 43422 12,284,235.00 -
0 2,509,796 - 2,509,796 43425 2,509,796.00 -
0 39,031,342 - 39,031,342 43430 39,031,342.00 -
0 4,102,956 - 4,102,956 43435 4,102,956.00 -
0 2,647,770 - 2,647,770 43440 2,647,770.00 -
0 30,100 - 30,100 43441 30,100.00 -
0 10,029 - 10,029 43442 10,028.50 -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 107

0 1,292 - 1,292 43500 1,292.00 -

0 - - - 43600 - -
0 - - - 43601 - -
0 - - - 43602 - -
0 - - - 43603 - -
0 - - - 43604 - -
0 - - - 43605 - -
0 - - - 43606 - -
0 870 - 870 43607 870.00 -
0 870 - 870 43699 - 870
0 - - - 43700 - -
0 - - - 43701 - -
0 - - - 43799 - -
0 - - - 43800 - -
0 - - - 43810 - -
0 - - - 43820 - -
0 - - - 43830 - -
0 689,010 - 689,010 43840 689,010.04 -
0 689,010 - 689,010 43899 - 689,010
0 - - - 44200 - -
0 - - - 44300 - -
0 - - - 44400 - -
0 345,471,470 - 345,471,470 44999 - 345,471,470
0 - - - 45000 - -
0 - - - 45100 - -
0 - - - 45200 - -
0 - - - 45201 - -
0 24,281 - 24,281 45202 24,280.82 -
0 - - - 45203 - -
0 24,281 - 24,281 45299 - 24,281
0 - - - 45300 - -
0 - - - 45301 - -
0 - - - 45399 - -
Trial BalanceJADE eServices Pvt. Ltd.-Live 01/31/2024arun.sPage 108

0 - - - 45400 - -
0 - - - 45401 - -
0 - - - 45402 - -
0 - - - 45403 - -
0 - - - 45499 - -
0 3,294,411,359 - 3,294,411,359 49999 - 3,294,411,359

6,405,687,251.01
GL Name Jan'13
43103 Rent others 15,000 103 office parking rent
43103 Rent others 5,000 rent others
43101 office Rent 7,023,948 109 office
22301 Provision for Expneses (7,043,948)

40904 Stores and consumbale-Domestic 65,000 103 OFFICE

40904 Stores and consumbale-Domestic 55,000 109 OFFICE
22301 Provision for Expneses (120,000)

43421 Contract manpower expenses 3,850,000 PATAUDI W/H OPERATION

43421 Contract manpower expenses 400,000 PATAUDI W/H production
22301 Provision for Expneses (4,250,000)

41603 house keeping 405,000 103 OFFICE

41603 house keeping 305,000 109 OFFICE
41603 house keeping PATAUDI W/H
22301 Provision for Expneses (710,000)

40503 Staff Welfare 70,000 Warehouse

22301 Provision for Expneses (70,000)

40902 power & fuel 200,000 103 OFFICE

40902 power & fuel PATAUDI W/H
40902 power & fuel 200,000 109 office
22301 Provision for Expneses (400,000)

41604 Security Service Charges 210,000 103 office

41604 Security Service Charges 125,000 109 OFFICE
41604 Security Service Charges 536,913 PATAUDI W/H
22301 Provision for Expneses (871,913)

40905 Packing Expenes-Domestic 1,450,000

22301 Provision for Expneses (1,450,000)

40503 Staff Welfare 382,000 103 office

40503 Staff Welfare 155,000 109 OFFICE
40503 Staff Welfare 118,000 PATAUDI W/H
22301 Provision for Expneses (655,000)
40908 Rent-Generator
22301 Provision for Expneses -

40601 Advertisement Expenses 36,131,419 Google

22301 Provision for Expneses (36,131,419)

40601 Advertisement Expenses 81,637,770 TLG-TV

22301 Provision for Expneses (81,637,770) GroupM
Sociomantic
43430 Management consultancy fee Vizury and others
22301 Provision for Expneses -

41002 Vehicle hire charges 100,000 103 OFFICE

41002 Vehicle hire charges 873,680 103 OFFICE
41002 Vehicle hire charges 400,000 Pataudi
22301 Provision for Expneses (1,373,680)

41004 Travel Expenses-Domestic 2,000,000

22301 Provision for Expneses (2,000,000)

41405 Modeling charges 700,000

41406 Production expenses
22301 Provision for Expneses (700,000)

41403 Prof. & Consultancy

22301 Provision for Expneses -

41502 Miscellaneous Expenses 43,000

22301 Provision for Expneses (43,000)

40401 Employer Contribution to PF 552,587

21004 PF Payable (552,587)

40901 Electricity Charges 500000 103 OFFICE

40901 Electricity Charges 500000 109 OFFICE
40901 Electricity Charges 70,000 PATAUDI WAREHOUSE
40901 Electricity Charges 521 office
22301 Provision for Expneses (1,070,000)

41102 internet chrgs 427,666 103 OFFICE

43201 IT & Support Services Exp. 132,000 103 OFFICE
22301 Provision for Expneses (559,666)
41602 Repairs & Maintenance PATAUDI WAREHOUSE
41602 Repairs & Maintenance 120,000 103
41602 Repairs & Maintenance 70,000 109
22301 Provision for Expneses (190,000)

41604 Security Service Charges 47,000 Rajokari

41002 Vehicle hire charges 225,000 Rajokari
41603 house keeping 20,974 Rajokari
41603 house keeping 35,000 pataudi
40901 Electricity Charges
40902 power & fuel admin
41604 Security Service Charges
41002 Vehicle hire charges 60,000 Mumbai
40903 water exp 22,000 103
40903 water exp 109
40503 Staff Welfare
42301 printing stationery pataudi
22301 Provision for Expneses (409,974)

30201 Sales-Domestic
14507 Debtors-Others -

41603 house keeping 103 office

41603 house keeping Admin
40902 power & fuel Admin
42301 printing stationery wh pataudi
42301 printing stationery 65,253 Admin
41602 repairs & maintenance Admin
41702 Courier Charges 225,000 Admin
41103 mobile exp 771,059 Admin
41102 internet chrgs 429,858 Admin
41101 telephone exp 6,000 pataudi
22301 Provision for Expneses (1,497,170)

40503 Staff Welfare 103 OFFICE

40503 Staff Welfare 109 OFFICE
22301 Provision for Expneses -

30261 SALES-DOMESTIC (MARKETPLACE) (87,226,012) -

30262 SALES RETURN-DOMESTIC (MKTPLA) 15,745,637 -
14507 Debtors-Others 71,480,376
40105 PURCHASES (MARKETPLACE) 31,933,282 5,000,000
40106 PURCHASES-RETURN (MARKETPLACE (3,460,960) -
22302 Provision for Purchases (28,472,321)

40102 Purchases-Finished Material 42,535,680 0

40102 Purchases-Finished Material
22302 Provision for Purchases (42,535,680)

14302 Finished Goods 180,733,155

22303 Initial Upload (1)
22302 Provision for Purchases (180,733,155)

Other contingencies 3,000,000

22301 Provision for Expneses (3,000,000)

30604 Franchise fee

22301 Provision for Expneses -

30601 Bank Interest Income (2,397,289)

14201 Interest Accrued on FDR 2,397,289

41900 Depreciation 65,218,018 49,567,598

10123 Accum. Depreciation, Buildings - -
10143 Accum. Depreciation, leasehold (4,280,261) (12,354,445)
10163 Accum Dep ,Office Eqipment (3,548,751) (1,747,985)
10183 Accum. Depr., Comp. & Perph. (25,351,445) (24,282,962)
10223 Accum. Depr. Furniture-Fixture (2,794,604) (792,045)
10243 Accum. Depreciation, Vehicle - -
10263 Accum. Depreciation, Plant & M (17,676,717) (281,839)
11103 Accum. Dep.-Patents, Licences - (985,038)
11123 Accum. Depr.,Comp.Soft.& Dev. (11,566,240) (9,123,284)

20202 Retained Earnings -

20500 Deferred Tax Liabilities

20803 Creditors-Security
15201 Security Deposits -

40125 Discount Received (3,640,000)

22302 Provision for Purchases 3,640,000
41400 Consultancy/Professional Exp. 935,805
11101 Increases, Patents, Licences (935,805)

10181 Increases, Computers & Perph. (2,304,398)

10221 Increases, Furn & Fix. 282,098
10141 Increases, Leaseholds (92,461,847)
10161 Increases, Office Equipment (923,455)
10261 Increases, Plant & machinery 91,053,004
11121 Increases, Comp.Soft.&WebDev. 4,354,598

15103 FDR-HDFC against BG/ LC 49,000,000

15101 Fixed Deposits-HDFC bank (49,000,000)

40601 Advertisement Expenses 4,754,642

41400 Consultancy/Professional Exp. 1,522,065
22301 Provision for Expneses (6,276,707)
 S. No Vendor
Dec,12 1 Platoon Security
15,000 2 Holisol
5,000 4 Sphinx Security Services Pvt. Ltd
4,580,836 5 Pawan Kumar
(4,600,836) 6 Manishankar Mandal
7 Dakshin Haryana Bijli Vitran Niram
65,000
55,000 Total Monthly Invoices - Dec
(120,000)
S.No Month
8,400,000 1 Indoor Plant Rent
600,000 2 Lease Rent
(9,000,000) 3 Parking Rent
4 Security/Driver
5 Diesel
6 Misc. Maintenance/Repairs
7 Electricity Bill
410,000 8 Housekeeping / Maintenance Team
305,000 9 Transport
230,000 10 Tea-Coffee
(945,000) 11 Packaged Drinking Water
12 Consumables
100,000 13 News Paper
(100,000) 14 Water Bill/Water Tanker
15 AMC Charges
98,000 16 Lunch/Dinner
300,000 Total

(398,000)

210,000 Name
125,000 Model Payment
275,000 Rakesh Kumar
(610,000) Manishshankar Mandal
Cab Bill
1,450,000 CCD Bill
(1,450,000) Emp. Mobile Exp.
Holisoil Emp
350,000 Holisoil Bill Amount
140,000 Housekeeping 35000
Stationery Bill Dec
74,000
Month 8900
(564,000)
 - Prashum
1
2
128,000,000 3
(128,000,000) 4
5
(53,825,427) 6
(5,154,971) 7
(9,657,372)
(13,000,000)
(81,637,770)

100,000
850,000
1,000,000
(1,950,000)

800,000
(800,000)

800,000

(800,000)

1,800,000
(1,800,000)

25,000
(25,000)

1,124,046
(1,124,046)

453,669
380,000
100,000

(933,669)

437,250
1,120,500
(1,557,750)
 25,000
65,000
(90,000)

47,000
225,000
20,974
35,000

60,000
22,000

8,000
(417,974)

4,490,750
(4,490,750)

40,000

32,000
700,000
400,000
6,000
(1,233,000)

(46,963,616)
9,430,694
37,532,922
 28,264,892
(28,264,892)

(141,236,806)

141,236,806

261,743,902
(191,131,852)
(70,612,050)

3,000,000
(3,000,000)

114,785,616 15,650,420 80,868,438

- -
(16,634,706) 8,074,184 3,793,923
(5,296,736) (1,800,766) (5,349,517)
(49,634,407) (1,068,483) (26,419,928)
(3,586,649) (2,002,559) (4,797,163)
- - -
(17,958,556) (17,394,878) (35,071,595)
(985,038) 985,038 985,038
(20,689,524) (2,442,956) (14,009,196)

-
 Purpose Amount
Security Guard (March) 321913 536913
February (Salary for 399 employees) 3850000
Housekeeping (March) 215000
Sewerage Cleaning 20000
Canteen Food Reimbursement 118000
Electrical Bill 70000

Plot 103 Plot 109

Cost in INR Cost in INR
5000.00 0.00
3114619.00 1297903.00
15000.00 0.00
210000.00 125000.00
200000.00 200000.00
20000.00 20000.00
500000.00 500000.00
405000.00 305000.00
100000.00 0.00
1,70,000 135000.00
22000.00 20000.00
65000.00 55000.00
6000.00 0.00
2000.00 35000.00 43000.00
100000.00 50000.00
190000.00 0.00
4954619.00 2742903.00
382000.00 155000.00

Amount
700000
20000 Milk Exp.
5000 Canteen
Bill
400000
45000 Coffee Bill 70000
6000
35 399 434
400000
Airtel Bill 771058.68
Perfect Enterprises (Stationary) 65253.1
Tata Photon 429858
DTDC Couriers 210000
cabs 873680
First Flight Couriers 15000
Printing 20000
Particular April'12 May'12 June'12 July'12
Sales 52,027,135 83,028,730 80,274,581 102,229,648
* Net Sales 52,027,135 83,028,730 80,274,581 102,229,648

Sales (62,479,992) (99,528,216) (101,592,621) (133,118,116)

Foreign sales (1,744) (2,499)
Sales-Consignment
Sales-International business
Return 10,034,190 15,502,050 19,978,331 32,916,257
Return foreign
Return-Consignment
Line discount 418,667 999,180 1,339,710 820,660
ORD/ORP, sales return 539,954 1,515,771 6,486,550 13,674,601

Total (52,027,135) (83,028,730) (80,274,581) (99,383,698)

- - - 2,845,950
sales return % (16) (16) (20) (25)

Coupon Money in %age 9 5

Discount in %age 13 20
Margin to Xerion in %age 27 27

BOB data
Sales MRP 165,537,525 222,972,382
Coupon Money 15,253,542 10,724,972
Discount 21,580,657 44,148,532

Net MRP 128,703,326 168,098,879

Margin to Xerion 34,749,898 45,386,697

Net sales 93,953,428 122,712,182

Difference in BOB data and Navision sales (7,639,193) (10,405,934)

MRP 100 100

Coupon and discount 22 25

Net of discount 78 75
Margin to Xerion 21 20

NSP 57 55
Cost net of taxes 70 70
Margin (13) (15)
(23) (27)

COGS 143.43 41%

Other Direct Cost 10.90 3%
Other Income -5.64 -2%
Salary Cost 48.95 14%
Marketing Cost 109.34 31%
Other Admin Cost 45.27 13%
TOTAL 352.25 100%

Sales 139.27

Loss 212.98 -212.98

Average Cost
Average Number of Per Person per
Particulars Cost Employees month
( Rs. In Crores ) Number Rs. )
Salary 48.95 661 92,588
Contract Manpower 7.10 510 17,405
Total 56.04 1171 79,802
aug'12 Sept'12 Oct'12 Nov'12 Dec'12 Jan,13
112,475,159 74,456,413 101,126,537 139,548,905 163,957,511 202,947,266
112,475,159 74,456,413 101,126,537 139,548,905 163,957,511 202,947,266

(141,255,361) (96,979,629) (115,687,214) (171,890,919) (164,756,414) (201,924,648)

(35,059) - - (464,569) (844,241)
(48,884) -
(178,377)
35,973,903 29,339,946 24,684,680 30,420,608 34,920,434 34,735,712
11,291 - - - 421,664
17,130 -
471,372 662,005 1,459,769 13,771,683 3,584,933 7,985,858
14,089,170 12,585,456 4,608,197 2,436,623 1,312,356 -

(104,845,145) (66,966,386) (89,542,765) (127,698,628) (126,747,371) (159,804,033)

7,630,014
(25) (30) (21) (18) (21) (17)

4 6 7 8 9 7
26 10 10 13 13 26
27 24 24 24 24 24

257,525,491 151,250,003 177,324,620 223,821,694 410,855,530

11,365,728 9,257,544 13,232,918 19,005,043 27,198,884
69,801,433 15,494,640 17,629,920 28,676,088 107,791,032

176,358,330 126,497,819 146,461,783 176,140,562 275,865,615

47,616,749 30,359,477 35,150,828 42,273,735 66,207,748

128,741,581 96,138,343 111,310,955 133,866,827 209,657,867

(12,513,780) (841,286) 10,184,418 (5,682,078) 6,710,601

100 100 100 100 100 100

30 16 17 21 22 33

70 84 83 79 78 67
19 20 20 19 19 16

51 64 63 54 53 46
70 70 70 61 61 50
(19) (6) (7) (7) (8) (4)
(37) (10) (12) (13) (14) (9)
Feb,13 March'13 YTD
175,951,065 171,982,638 1,392,720,385 -1075160291.907
175,951,065 171,982,638 1,392,720,385
as per TB
(175,430,636) (171,278,666) (1,635,922,432) -1635922432.07 0
(520,429) (703,972) (2,572,513) -2572513 0
- - (48,884) -48883.94 0
- - (178,377) (178,377)
37,876,666 35,271,660 341,654,437 341654437.03 0
- 4,574 437,529 437529 0
- - 17,130 17129.63 0
5,735,685 735,220 37,984,741 37984741.24 0

(132,338,714) (135,971,184) (1,258,628,369) -1258628369.11 0

(22) (21) (21)

(1)
5 #DIV/0! 9
26 #DIV/0! 13
24 - 24

363,113,899 MRP inclusive of taxes and without returns

18,036,094 Coupon money on the basis of percentage obtained from BOB
94,946,322 Discount on the basis of percentage obtained from BOB

250,131,484 225,382,207
60,031,556 54,091,730

190,099,927 171,290,478

14,148,862

100 100 100

31 #DIV/0! 20

69 #DIV/0! 80
17 #DIV/0! 19.20

47 #DIV/0! 61
50 50 54.72
(3) #DIV/0! 68.00
(6) #DIV/0! (13)
age obtained from BOB
tained from BOB
Particular April'12 May'12 June'12
Sales MKTP
Sales Return
* Net Sales - - -
Purchase MKTP
Purchase Return MKTP
Net Purchases - - -
** Gross margin before other direct cost - - -

Gross Margin %

ORD/ ORP working 539,954 1,515,771 2,465,396

Sales return reversal - - 4,021,154

539,954 1,515,771 6,486,550

July'12 Aug,12 Sept Oct Nov'`12
2,884,976 8,082,857 9,763,776 14,223,892 14,498,372
39,026 452,843 2,273,749 2,640,120 2,648,094
2,845,950 7,630,014 7,490,027 11,583,772 11,850,278
32,765,603 13,184,193
(438,685) -
- - - 32,326,917 13,184,193
2,845,950 7,630,014 7,490,027 (20,743,145) (1,333,915)

-179% -11%

33,768,870
46,953,063
12,949,452
3,147,687 2,809,420 2,471,224 2,236,833 2,436,623
10,526,914 11,279,750 10,114,232 2,371,364 -

13,674,601 14,089,170 12,585,456 4,608,197 2,436,623

Dec'12 Jan'13 Feb'13 March'13 YTD
20,023,015 22,798,143 37,303,064 29,010,960 158,589,054
3,026,694 3,833,572 5,024,446 4,558,494 24,497,039
16,996,321 18,964,571 32,278,618 24,452,467 134,092,016
18,259,205 24,437,879 36,893,865 23,497,819 149,038,562
(5,795,493) (3,952,723) (8,573,278) (9,029,115) (27,789,295)
12,463,711 20,485,155 28,320,587 14,468,704 121,249,268
4,532,609 (1,520,585) 3,958,031 9,983,763 12,842,748

27% -8% 12% 41% 10%

1,312,356 -
- -

1,312,356 -
158,589,054 -
24,497,039 -

154,038,562 5,000,000
27,789,295 -
5,000,000
 october
MKTP GRN DELHI 11865123.43
MUMBAI GRN 2502650.32
TOTAL 14367773.75

sales aug sept oct total

Mumbai 611825.8334 1560968.6816 6374735.13 8547529.645
Delhi 15263279.35 15263279.35
total 611825.8334 1560968.6816 21638014.48 23810808.995
819250.2912101 tax
october 23810808.995
Gross sales 16599408.18 6879939.36 23479347.54
Returns 1336128.83 505204.23 1841333.06
Net Sales 15263279.35 6374735.13 21638014.48
Tax on net sales 700005.9097061 119244.3815 819250.2912101

22457264.77121 oct