SOMANY BATH FITTINGS PRIVATE LIMITED

Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[700300] Disclosure of general information about company

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
SOMANY BATH FITTINGS
Name of company PRIVATE LIMITED
Corporate identity number U26999CH2017PTC041478
Permanent account number of entity AAGCK5444B
HOUSE NO-3038,
SECTOR-20/D,
Address of registered office of company CHANDIGARH-160020,
INDIA
Commercial and
Type of industry Industrial
Company limited by
Category/sub-category of company Shares/ Non-govt
company
Whether company is listed company No
Date of board meeting when final accounts were approved 09/06/2020
Period covered by financial statements 12 Months 12 months
Date of start of reporting period 01/04/2019 01/04/2018
Date of end of reporting period 31/03/2020 31/03/2019
Nature of report standalone consolidated Standalone
Content of report Financial Statements
Description of presentation currency INR
Level of rounding used in financial statements Lakhs
Type of cash flow statement Indirect Method
Whether company is maintaining books of account and other relevant
Yes
books and papers in electronic form
Complete postal address of place of maintenance of computer HOUSE NO-3038,
servers (storing accounting data) SECTOR-20/D,
Name of city of place of maintenance of computer servers (storing
CHANDIGARH
accounting data)
Name of state/ union territory of place of maintenance of
CHANDIGARH
computer servers (storing accounting data)
Pin code of place of maintenance of computer servers (storing
160020
accounting data)
Name of district of place of maintenance of computer servers
CHANDIGARH
(storing accounting data)
ISO country code of place of maintenance of computer servers
91
(storing accounting data)
Name of country of place of maintenance of computer servers
INDIA
(storing accounting data)
Phone (with STD/ ISD code) of place of maintenance of computer
919814107930
servers (storing accounting data)

Disclosure of principal product or services [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Types of principal product or services [Axis] PRODUCT1
01/04/2019
to
31/03/2020
Disclosure of general information about company [Abstract]
Disclosure of principal product or services [Abstract]
Disclosure of principal product or services [LineItems]
Product or service category (ITC 4 digit) code 8481
TAPS,COCKS ETC
Description of product or service category OF NON
FERROUS METAL
Turnover of product or service category 2,185.62
Highest turnover contributing product or service (ITC 8 digit) code 84818020
TAPS,COCKS ETC
Description of product or service OF NON
FERROUS METAL
Turnover of highest contributing product or service 2,185.62
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[700600] Disclosures - Directors report

Details of material contracts/arrangements/transactions at arm's length basis [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Material contracts/arrangements/transactions at arm's length basis [Axis] RELATEDPARTY1
01/04/2019
to
31/03/2020
Details of material contracts/arrangements/transactions at arm's length basis [Abstract]
Details of material contracts/arrangements/transactions at arm's length basis [LineItems]
Somany Ceramics
Name of related party Limited
Nature of related party relationship Holding company
Sale of Goods in the
Description of nature of material contracts/arrangements/transactions with related party ordinary course of
the Business
Duration of material contracts/arrangements/transactions with related party 2019-20

Details of directors signing board report [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Directors signing board report [Axis] DIRECTOR1 DIRECTOR2
01/04/2019 01/04/2019
to to
31/03/2020 31/03/2020
Details of signatories of board report [Abstract]
Details of directors signing board report [LineItems]
Name of director signing board report [Abstract]
First name of director KANWAR ADESH
Middle name of director DEEP
Last name of director SINGH KAUNDAL
MANAGING WHOLETIME
Designation of director DIRECTOR DIRECTOR
Director identification number of director 07780523 01356644
Date of signing board report 09/06/2020 09/06/2020

Details of principal business activities contributing 10% or more of total turnover of company [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Product/service 1
Principal business activities of company [Axis]
[Member]
01/04/2019
to
31/03/2020
Details of principal business activities contributing 10% or more of total turnover of company [Abstract]
Details of principal business activities contributing 10% or more of total turnover of company
[LineItems]
Manufacturing of
Name of main product/service Bath Ware
Bathroom and
Description of main product/service toiletry fittings
NIC code of product/service 99611621
Percentage to total turnover of company 100.00%

2
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019
to
31/03/2020
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Textual information (2)
Description of state of companies affair [See below]
For the financial year
ended 31st March, 2020,
Disclosure relating to amounts if any which is proposed to carry to any
the Company has not
reserves transferred any amount
to reserves .
No dividend was declared
Disclosures relating to amount recommended to be paid as dividend for the current financial
year.
Textual information (3)
Details regarding energy conservation [See below]
Textual information (4)
Details regarding technology absorption [See below]
(c) Foreign Exchange
Earnings and Outgo: No
transaction took place
Details regarding foreign exchange earnings and outgo during the year in respect
of foreign exchange
earnings and
expenditure.
Textual information (5)
Disclosures in director’s responsibility statement [See below]
Details of material changes and commitment occurred during period Textual information (6)
affecting financial position of company [See below]
Textual information (7)
Particulars of loans guarantee investment under section 186 [TextBlock] [See below]
Particulars of contracts/arrangements with related parties under section Textual information (8)
188(1) [TextBlock] [See below]
Details of contracts/arrangements/transactions not at arm's length
basis [Abstract]
Whether there are contracts/arrangements/transactions not at arm's
No
length basis
Details of material contracts/arrangements/transactions at arm's
length basis [Abstract]
Whether there are material contracts/arrangements/transactions at
Yes
arm's length basis
Disclosure of extract of annual return as provided under section 92(3) Textual information (9)
[TextBlock] [See below]
Details of principal business activities contributing 10% or more
of total turnover of company [Abstract]
Particulars of holding, subsidiary and associate companies [Abstract]
SOMANY BATH FITTINGS
Name of company PRIVATE LIMITED
Details of shareholding pattern of top 10 shareholders [Abstract]
Disclosure of statement on declaration given by independent directors Textual information (10)
under section 149(6) [TextBlock] [See below]
Disclosure for companies covered under section 178(1) on
Textual information (11)
directors appointment and remuneration including other matters [See below]
provided under section 178(3) [TextBlock]
Disclosure of statement on development and implementation of risk Textual information (12)
management policy [TextBlock] [See below]

The provisions
Details on policy development and implementation by company on of Section 135 of the
corporate social responsibility initiatives taken during year Companies Act, 2013 are
[TextBlock] not applicable to the
company.

Disclosure as per rule 8(5) of companies accounts rules 2014 [TextBlock]

Textual information (13)
Disclosure of financial summary or highlights [TextBlock] [See below]
Textual information (14)
Disclosure of change in nature of business [TextBlock] [See below]
Details of directors or key managerial personnels who were Textual information (15)
appointed or have resigned during year [TextBlock] [See below]
Disclosure of companies which have become or ceased to be its
Textual information (16)
subsidiaries, joint ventures or associate companies during [See below]
year [TextBlock]

3
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

The Company has

neither accepted nor
renewed any deposits
during the year under
Details relating to deposits covered under chapter v of companies act
review.
[TextBlock]

The Company has

neither accepted nor
renewed any deposits
during the year under
Details of deposits which are not in compliance with requirements
review.
of chapter v of act [TextBlock]

Details of significant and material orders passed by

Textual information (17)
regulators or courts or tribunals impacting going concern [See below]
status and company’s operations in future [TextBlock]
Details regarding adequacy of internal financial controls with Textual information (18)
reference to financial statements [TextBlock] [See below]
Disclosure of appointment and remuneration of director or Textual information (19)
managerial personnel if any, in the financial year [TextBlock] [See below]
Details of remuneration of director or managerial personnel [Abstract]
Number of meetings of board 5
Details of signatories of board report [Abstract]
Name of director signing board report [Abstract]

4
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

NOTICE

Notice is hereby given that the 3rd Annual General Meeting of the Members of the Somany Bath Fittings Private Limited will be held at the
registered office of the Company situated at House No-3038, Sector-20/D, Chandigarh -160020, on Saturday , 11th July, 20 20 at 01 . 0 0 P
.M. to transact the following business :

Ordinary Business :

(1) To receive, consider and adopt the Audited Financial Statements of the Company for the year ended March 31, 20 20 including the
Audited Balance Sheet and Profit & Loss and Cash Flow Statement as at March 31, 20 20 and the reports of the Board of Directors and
Auditors thereon.

(2) To appoint a director in place of Mr. Lokesh Kumar Upadhyay (DIN: 0 6844612 ) , Nominee Director, who retires by rotation and
being eligible, offers himself for re-appointment.

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PVT. LTD.)

PLACE: CHANDIGARH

DATE: 09th JUNE, 2020

KANWAR DEEP SINGH ADESH KAUNDAL

MANAGING DIRECTOR WHOLE TIME DIRECTOR

(DIN- 07780523) (DIN-01356644)

# 3259, SECTOR-46/C, # 3158, SECTOR-46/C,

CHANDIGARH-160047 CHANDIGARH- 160047

Notes:

5
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

1) A member entitled to attend and vote at the meeting is entitled to appoint proxy / proxies to attend and vote instead of himself and the
proxy need not be a member of the company. A person can act as proxy on behalf of members not exceeding fifty (50) and holding in
aggregate not more than ten percent of the total share capital of the company carrying voting rights. A member holding more than ten percent
of the total share capital of the company carrying voting rights may appoint a single person as proxy and such person shall not act as a proxy
for any other member. The instrument of proxy in order to be effective, should be deposited at the registered office of the company, duly
completed and signed, not less than 48 hours before the commencement of the meeting. A proxy form is sent herewith.

2) The relevant records/ registers of the Company will remain open for inspection of members as per the provisions of the Companies
Act, 2013 and can be inspected at the Registered Office.

3) A Route Map along with Prominent Landmark for easy location to reach the venue of Annual General Meeting is annexed with the
notice of Annual General Meeting.

4) Corporate members intending to send their authorised representatives to attend the meeting are advised to send a duly certified copy of
the Board Resolution authorizing their representative to attend and vote at the meeting.

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PVT. LTD.)

PLACE: CHANDIGARH

DATE: 09th JUNE, 2020

KANWAR DEEP SINGH ADESH KAUNDAL

MANAGING DIRECTOR WHOLE TIME DIRECTOR

(DIN- 07780523) (DIN-01356644)

# 3259, SECTOR-46/C, # 3158, SECTOR-46/C,

CHANDIGARH-160047 CHANDIGARH- 160047

DIRECTOR'S REPORT

To the Members,

Somany Bath Fittings Private Limited

6
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

(Formerly Known as Karanjot Enterprises Private Limited)

Your Directors have pleasure in submitting their 3rd Annual Report of the Company for the year ended on 31st March, 2020.

1. FINANCIAL SUMMARY

Rs. In Lakh

As at the end of current reporting As at the end of previous reporting

Particulars
period period

Total Revenue 2185.86 2049.05

Total Expenses 2253.78 1982.26

Profit or (Loss) before Exceptional and Extraordinary items

(67.92) 66.79
and Tax

Less: Exceptional Items - -

Less: Extraordinary Items - -

Profit or Loss before Tax (67.92) 66.79

Less: Current Tax - 17.68

Deferred Tax (17.69) 0.90

Profit or Loss After Tax (50.23) 48.21

2. Brief description of the Company's working during the year

The gross revenue of the Company is Rs. 2185.86 Lakh in Financial Year 2019-20 and loss for the Financial Year 2019-20 is Rs. 50.23 Lakh
after tax.

3. COVID

Due to outbreak of Covid-19 globally and in India, the Company temporarily closed its operations on March 23, 2020 to stop the spread of
Covid-19 and to protect the health and safety of all. Further, the Company has carried out its initial assessment of the likely adverse impact
on economic environment and financial risk because of Covid-19. The Company is in the business of manufacturing and trading of "Bath
Fittings", which are connected with the construction activities that are in a way fundamental to the Indian economy. Although, there is
significant impact, on account of demand destruction, in the short term, however, management believes that there may not be significant
impact of Covid-19 pandemic on the financial position and performance of the Company, in the long-term. The Company expects to recover
the carrying amount of all its assets including inventories, receivables and loans in the ordinary course of business based on information
available on current economic conditions. The Company is continuously monitoring any material change in future economic conditions.

4. DIVIDEND

7
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

No dividend was declared for the current financial year.

5. RESERVES

For the financial year ended 31st March, 2020, the Company has not transferred any amount to reserves.

6. SHARES

There is no change in the authorized capital and paid up capital of the Company during the period under review.

7. TRANSFER OF UNCLAIMED DIVIDEND TO INVESTOR EDUCATION AND PROTECTION FUND

The provisions of Section 125(2) of the Companies Act, 2013 do not apply as there was no dividend declared and paid last year.

8. REVIEW OF BUSINESS OPERATIONS AND FUTURE PROSPECTS:

The Company will enhance the production capacity in future while considering rising demand of the faucet products in the domestic market.
The increase in the capacity will also benefit us to absorb overheads and reduce the cost.

9. MATERIAL CHANGES AND COMMITMENT IF ANY AFFECTING THE FINANCIAL POSITION OF THE COMPANY
OCCURRED BETWEEN THE END OF THE FINANCIAL YEAR TO WHICH THIS FINANCIAL STATEMENTS RELATE AND THE
DATE OF THE REPORT

There is no other material changes and commitments affecting the financial position of the Company occurred between the end of the
financial year to which this financial statement relates on the date of this report.

10. STATEMENT CONCERNING DEVELOPMENT AND IMPLEMENTATION OF RISK MANAGEMENT POLICY OF THE
COMPANY

The Company has taken several measures in connection to the development and implementation of a Risk Management Policy in terms of
provisions contained in the Companies Act, 2013, after identifying the elements of risks which in the opinion of the Board may threaten the
very existence of the Company itself. Key risks identified are methodically addressed through mitigating actions on a continuing basis.

11. DETAILS OF POLICY DEVELOPED AND IMPLEMENTED BY THE COMPANY ON ITS CORPORATE SOCIAL
RESPONSIBILITY INITIATIVES

The provisions of Section 135 of the Companies Act, 2013 are not applicable to the company.

12. PARTICULARS OF LOANS, GUARANTEES OR INVESTMENTS MADE UNDER SECTION 186 OF THE COMPANIES ACT,
2013

There were no loans, guarantees or investments made by the Company under Section 186 of the Companies Act, 2013 during the year under
review and hence the said provision is not applicable.

13. PARTICULARS OF CONTRACTS OR ARRANGEMENTS MADE WITH RELATED PARTIES

Form AOC 2 Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014 is
furnished in Annexure I and is attached to this Report.

14. EXPLANATION OR COMMENTS ON QUALIFICATIONS, RESERVATIONS OR ADVERSE REMARKS OR DISCLAIMERS

MADE BY THE AUDITORS AND THE PRACTICING COMPANY SECRETARY IN THEIR REPORTS

There are no qualifications, reservations or adverse remarks made by the Auditors in their report. The provisions relating to submission of
Secretarial Audit Report is not applicable to the Company.

8
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

15. COMPANY'S POLICY RELATING TO DIRECTORS APPOINTMENT, PAYMENT OF REMUNERATION AND DISCHARGE OF
THEIR DUTIES

The provisions of Section 178(1) relating to constitution of Nomination and Remuneration Committee are not applicable to the Company and
hence the company has not devised any policy relating to appointment of directors, payment of managerial remuneration, directors
qualification, positive attributes, independence of directors and other related matters as provided under Section 178(3) of the Companies Act,
2013.

16. ANNUAL RETURN

The extracts of Annual Return in the Form No-MGT-9 pursuant to the provisions of Section 92 read with Rule 12 of the Companies
(Management and Administration) Rules, 2014 is furnished in Annexure II and is attached to this Report.

17. DEPOSITS

The Company has neither accepted nor renewed any deposits during the year under review.

18. NUMBER OF BOARD MEETINGS CONDUCTED DURING THE YEAR UNDER REVIEW

The Company has conducted Five Board meetings during the financial year on 08th May, 29th July, 2019, 25th October, 2019, 20th
November, 2019 and 29th January, 2020. The intervening gap between any two meetings was as prescribed by the Companies Act, 2013.

19. CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION, FOREIGN EXCHANGE EARNINGS AND OUTGO

(a) Conservation of Energy: Energy conservation in manufacturing operations process and a serious commitment of all concerned in the
company.

(i) The steps taken or impact on conversation of energy- The operations of the company involve energy consumption. The Company
continued to give major emphasis for conservation of Energy and its effective utilization.

(ii) The steps taken by the company for utilizing alternate sources of energy- The company commissioned the Solar Energy Panels during
the financial year 2019-20 with a capacity of 102.23 KW at its manufacturing unit situated at village Bhagwanpur, Derabassi, Punjab.

(iii) The capital investment on energy conservation equipment's- The Company commissioned the Solar Energy Panels at a cost of about
Rs. 48.15 Lac.

(b) Technology Absorption: The Company is continuously evaluating new technologies and invests in them to make its business more
energy efficient and making all endeavors to increase the productivity and efficiency level on continuous basis.

(c) Foreign Exchange Earnings and Outgo: No transaction took place during the year in respect of foreign exchange earnings and
expenditure.

20. HUMAN RESOURCES

Your Company treats its "human resources" as one of its most important assets.

Your Company continuously invest in attraction, retention and development of talent on an ongoing basis. A number of programs that
provide focused people attention are currently underway. Your Company thrust is on the promotion of talent internally through job rotation
and job enlargement.

21. SUBSIDIARIES, JOINT VENTURES AND ASSOCIATE COMPANIES

The Company is subsidiary of M/s Somany Ceramics Limited having registered office at 2, Red Cross Place, Kolkata, West Bengal-700 001.
Further, Company does not have any subsidiary, joint ventures or associates company under the Companies Act, 2013.

22. DETAILS OF LOANS RECEIVED FROM DIRECTORS AND RELATIVE OF DIRECTORS

9
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

During the period under review the Company has not received any loan from its directors or their relatives neither as short term borrowings
nor as long term borrowing for the Financial Year ended 31st March 2020.

23. DIRECTORS

There has been no change in the constitution of Board during the year under review i.e. the structure of the Board remains the same.

As per Provisions of Section 152 of the Companies Act, 2013, Mr. Lokesh Kumar Upadhyay (DIN: 06844612), Nominee Director of the
Company would retire by rotation at the ensuing Annual General Meeting and being eligible offered himself for re-appointment.

24. DECLARATION OF INDEPENDENT DIRECTORS

The provisions of Section 149 for appointment of Independent Directors do not apply to the company.

25. ADEQUACY OF INTERNAL FINANCIAL CONTROLS WITH REFERENCE TO FINANCIAL STATEMENTS

The Company has in place adequate internal financial controls with reference to financial statements. During the year under review, such
controls were tested and no reportable material weaknesses in the design or operation were observed.

26. STATUTORY AUDITORS

M/s Lodha & Co., Chartered Accountants, New Delhi (Firm's Registration No. 301051E), were appointed as the Statutory Auditor of the
Company in the 1st Annual General Meeting (AGM) held on 25th August, 2018 for as term of 5 consecutive years i.e. from the conclusion of
1st AGM up to the conclusion of 6th AGM of the Company to be held in 2023.

27. FRAUDS REPORTED BY AUDITORS

There were no frauds reported by the auditor under section 143 (12) of the Companies Act, 2013.

28. INFORMATION PURSUANT TO RULE 5 (2) OF COMPANIES (APPOINTMENT & REMUNERATION OF MANAGERIAL
PERSONNEL) RULES, 2014

None of the employee has received remuneration exceeding the limit as stated in rule 5(2) of the Companies (Appointment and Remuneration
of Managerial Personnel) Rules, 2014.

29. DISCLOSURE OF COMPOSITION OF AUDIT COMMITTEE AND PROVIDING VIGIL MECHANISM

The provisions of Section 177 of the Companies Act, 2013 read with Rule 6 and 7 of the Companies (Meetings of the Board and its Powers)
Rules, 2013 is not applicable to the Company.

30. DISCLOSURE UNDER THE SEXUAL HARASSMENT OF WOMEN AT WORKPLACE (PREVENTION, PROHIBITION AND
REDRESSAL) ACT, 2013

During the year under review, there were no complaint(s) received pursuant to the Sexual Harassment of Women at the Workplace
(Prevention, Prohibition & Redressal) Act, 2013 and Rules there under.

31. DIRECTORS RESPONSIBILITY STATEMENT

In accordance with the provisions of Section 134(5) of the Companies Act, 2013 the Board hereby submit its responsibility statement:

a) In the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation
relating to material departures;

10
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

b) directors had selected such accounting policies and applied them consistently and made judgments and estimates that are reasonable
and prudent so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the profit and loss of
the company for that period;

c) the directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions
of this Act for safeguarding the assets of the company and for preventing and detecting fraud and other irregularities;

d) the directors had prepared the annual accounts on a going concern basis;

e) the Company being unlisted, sub clause (e) of section 134(3) of the Companies Act, 2013 pertaining to laying down internal financial
controls is not applicable to the Company; and

f) the directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such systems were
adequate and operating effectively.

32. DETAILS OF SIGNIFICANT AND MATERIAL ORDERS PASSED BY THE REGULATORS, COURTS AND TRIBUNALS

There are no significant material orders passed by the Regulators / Courts / Tribunal which would impact the going concern status of the
Company and its future operations. Hence, disclosure pursuant to Rule 8 (5) (vii) of Companies (Accounts) Rules, 2014 is not required.

33. ACKNOWLEDGEMENT

The Directors wish to place on record their appreciation to the wholehearted help and co-operation the Company has received from the
business associates, partners, vendors, clients, government authorities, and bankers of the Company.

The relations between the management and the staff were cordial during the period under review.

The Company also wishes to put on record the appreciation of the work done by the staff. Your Directors appreciate and value the trust
imposed upon them by the members of the Company.

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PVT. LTD.)

PLACE: CHANDIGARH

DATE: 09th JUNE, 2020

KANWAR DEEP SINGH ADESH KAUNDAL

MANAGING DIRECTOR WHOLE TIME DIRECTOR

(DIN- 07780523) (DIN-01356644)

# 3259, SECTOR-46/C, # 3158, SECTOR-46/C,

11
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

CHANDIGARH-160047 CHANDIGARH- 160047

Annexure I

FORM NO. AOC -2

(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014).

Form for Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub section (1) of
section 188 of the Companies Act, 2013 including certain arms length transaction under third proviso thereto.

1. Details of contracts or arrangements or transactions not at Arm's length basis. NA

SL. No. Particulars Details

a) Name (s) of the related party & nature of relationship NA

b) Nature of contracts/arrangements/transaction NA

c) Duration of the contracts/arrangements/transaction NA

d) Salient terms of the contracts or arrangements or transaction including the value, if any NA

e) Justification for entering into such contracts or arrangements or transactions' NA

f) Date of approval by the Board NA

g) Amount paid as advances, if any NA

h) Date on which the special resolution was passed in General meeting as required under first proviso to section 188 NA

2. Details of material contracts or arrangements or transactions at Arm's length basis.

SL.
Particulars Details
No.

a)
Name (s) of the related party & nature of relationship Somany Ceramics Limited (Holding Company)

b)
Nature of contracts/arrangements/transaction Sale of Goods in the ordinary course of the Business

c)
Duration of the contracts/ arrangements/ transaction 2019-20

d) Salient terms of the contracts or arrangements or transaction As per the Supply Agreement executed between the Holding

12
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

including the value, if any Company and the Company

e)
Date of approval by the Board NA*

f)
Amount paid as advances, if any Nil

*All transactions were entered on arms length basis and in ordinary course of business.

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PVT. LTD.)

PLACE: CHANDIGARH

DATE: 09th JUNE, 2020

KANWAR DEEP SINGH ADESH KAUNDAL

MANAGING DIRECTOR WHOLE TIME DIRECTOR

(DIN- 07780523) (DIN-01356644)

# 3259, SECTOR-46/C, # 3158, SECTOR-46/C,

CHANDIGARH-160047 CHANDIGARH- 160047

Annexure II

FORM NO. MGT 9

EXTRACT OF ANNUAL RETURN

As on financial year ended on 31.03.2020

Pursuant to Section 92 (3) of the Companies Act, 2013 and rule 12(1) of the Company (Management & Administration) Rules, 2014.

I. REGISTRATION & OTHER DETAILS:

13
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

1. CIN U26999CH2017PTC041478

2. Registration Date 10/04/2017

Somany Bath Fittings Private Limited

3. Name of the Company
(Formerly known as Karanjot Enterprises Private Limited)

Company Limited by Shares / Indian Non- Government

4. Category/Sub-category of the Company
Company

5. Address of the Registered office & contact details House No-3038, Sector-20/D, Chandigarh-160020

6. Whether listed company No

Link Intime India Pvt. Ltd.

Name, Address & contact details of the Registrar & Transfer Agent, if C 101, 247 Park, LBS Marg, Vikhroli (West)
7.
any. Mumbai-400083

+91- 22- 49186000 bharatb@linkintime.co.in

II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY (All the business activities contributing 10 % or more of the total
turnover of the company shall be stated).

NIC Code of the Product/service

S. No. Name and Description of main products / services % to total turnover of the company

1 Manufacturing of Bath Ware 24320 100%

III. PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES

S Holding/ Subsidiary/ % of Shares Applicable

Name & Address of the company CIN/GLN
No Associate Held Section

Somany Ceramics Limited

1. Holding 51% 2(46)
Regd. Office: 2, Red Cross Place, Kolkata, West L40200WB1968PLC224116
Bengal-700001

IV. SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)

(i) Category-wise Share Holding

14
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

No. of Shares held at the No. of Shares held at the Change

Category of Shareholders beginning of the year[As end of the year[As on during
on 01-April-2019] 31-March-2020] the year

% of % of
Demat Physical Total Total Demat Physical Total Total
Shares Shares

A. Promoters

(1) Indian

a) Individual/ HUF - 910959 910959 49 910959 - 910959 49 -

b) Central Govt - - - - - - - - -

c) State Govt(s) - - - - - - - - -

d) Bodies Corp. - 948141 948141 51 948141 - 948141 51 -

e) Banks / FI - - - - - - - - -

f) Any other - - - - - - - - -

Sub Total (A) (1) - 1859100 1859100 100 1859100 - 1859100 100 -

(2) Foreign - - - - - - - - -

a) NRIs- Individuals - - - - - - - - -

b) Other- Individuals - - - - - - - - -

c) Bodies Corp. - - - - - - - - -

d) Banks/ FI - - - - - - - - -

e) Any Other - - - - - - - - -

Sub Total (A) (2) - 1859100 1859100 100 1859100 - 1859100 100 -

Total Shareholding of Promoter

- 1859100 1859100 100 1859100 - 1859100 100 -
(A)=(A)(1)+(A)(2)

B. Public Shareholding

1. Institutions - - - - - - - - -

a) Mutual Funds - - - - - - - - -

15
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

b) Banks / FI - - - - - - - - -

c) Central Govt - - - - - - - - -

d) State Govt(s) - - - - - - - - -

e) Venture Capital Funds - - - - - - - - -

f) Insurance Companies - - - - - - - - -

g) FIIs - - - - - - - - -

h) Foreign Venture Capital

- - - - - - - - -
Funds

i) Others (specify) - - - - - - - - -

Sub-total (B)(1):- - - - - - - - - -

2. Non-Institutions - - - - - - - - -

a) Bodies Corp. - - - - - - - - -

i) Indian - - - - - - - - -

ii) Overseas - - - - - - - - -

b) Individuals - - - - - - - - -

i) Individual shareholders
holding nominal share capital - - - - - - - - -
up to Rs. 1 lakh

ii) Individual shareholders

holding nominal share capital - - - - - - - - -
in excess of Rs. 1 lakh

c) Others (specify)-Individuals - - - - - - - - -

Sub-total (B)(2):- - - - - - - - - -

Total Public Shareholding

- - - - - - - - -
(B)=(B)(1)+ (B)(2)

C. Shares held by Custodian for

- - - - - - - - -
GDRs & ADRs

Grand Total (A+B+C) - 1859100 1859100 100 1859100 - 1859100 100 -

16
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

(ii) Shareholding of Promoter-

Shareholding at % change in
Shareholder's Shareholding at the
SNo the end of the shareholding during the
Name beginning of the year
year year

%of Shares Pledged / % of total %of Shares Pledged /

% of total Shares No. of
No. of Shares encumbered to total Shares of the encumbered to total
of the company Shares
shares company shares

Mr. Adesh
1 455479 24.50 - 455479 24.50 - -
Kaundal

Mr. Kanwar
2 455480 24.50 - 455480 24.50 - -
Deep Singh

Somany
3 Ceramics 948141 51 - 948141 51 - -
Limited

TOTAL 1859100 100% - 1859100 100% - -

(iii) Change in Promoters' Shareholding (please specify, if there is no change)

SNo Particulars Shareholding at the beginning of the year Cumulative Shareholding during the year

% of total % of total

No. of shares shares of the No. of shares shares of the

company company

1. NIL NIL NIL NIL NIL

2. NIL NIL NIL NIL NIL

There is no change in Promoters' Shareholding during the financial year 2019-20

(iv) Shareholding Pattern of top ten Shareholders:

(Other than Directors, Promoters and Holders of GDRs and ADRs): Not Applicable

Cumulative
Shareholding at the Shareholding
For Each of the Top 10
beginning during the
SN
Shareholders

17
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

of the year Year

% of total % of total
No.
of shares of the No. of shares shares of the
shares
company company

At the beginning of the year - - - -

Date wise Increase / Decrease in Promoters Shareholding during Number of shares Number of shares
the year specifying the reasons for increase /decrease (e.g. increased on account of increased on account of
allotment / transfer / bonus/ sweat equity etc.): allotment of shares allotment of shares

At the end of the year - - - -

(v) Shareholding of Directors and Key Managerial Personnel:

Shareholding of each Directors and each Key Shareholding at the beginning Cumulative Shareholding
SN
Managerial Personnel of the year during the year

% of total
% of total shares of the
No. of
shares of the No. of shares
shares
company
company

1. Mr. Kanwar Deep Singh 455480 24.5 455480 24.5

2. Mr. Adesh Kaundal 455479 24.5 455479 24.5

3. Mr. Lokesh Kumar Upadhyay - - - -

4. Mr. Kumar Sunit - - - -

5. Mr. Mayank Sharma - - - -

IV. INDEBTEDNESS -Indebtedness of the Company including interest outstanding/accrued but not due for payment:

( Rs. In Lacs)

Secured Loans excluding deposits Unsecured Loans Deposits Total Indebtedness

Indebtedness at the beginning of the financial year

18
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

i) Principal Amount - - - -

ii) Interest due but not paid - - - -

iii) Interest accrued but not due - - - -

Total (i+ii+iii) - - - -

Change in Indebtedness during the financial year

* Addition 305.96 - - 305.96

* Reduction - - - -

Net Change 305.96 - - 305.96

Indebtedness at the end of the financial year

i) Principal Amount 305.00 - - 305.00

ii) Interest due but not paid - - - -

iii) Interest accrued but not due 0.96 - - 0.96

Total (i+ii+iii) 305.96 - - 305.96

VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL-

Remuneration to Managing Director, Whole-time Directors and/or Manager: ( Rs. In Lakh)

Particulars of
SNo. Name of MD/WTD/ Manager Total Amount
Remuneration

ADESH
KANWAR DEEP SINGH (MD) KAUNDAL
(WTD)

1 Gross salary

(a) Salary as per provisions contained in

30.00 30.00 60.00
section 17(1) of the Income-tax Act, 1961

(b) Value of perquisites u/s 17(2) Income-tax

- - -
Act, 1961

(c) Profits in lieu of salary under section 17(3)

- - -
Income- tax Act, 1961

19
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

2 Stock Option - - -

3 Sweat Equity - - -

Commission
- as % of profit-
4 others, specify - - -

Others, please
specify
5 - - -

Total (A)

30.00 30.00 60.00

As per the provision of Section 197 read with

Ceiling as per the Schedule V of the Companies Act, 2013.
Act

B. Remuneration to other directors: Not Applicable

SN. Particulars of Remuneration Name of Directors Total Amount

1 Independent Directors

Fee for attending board committee meetings

Commission

Others, please specify

Total (1)

2 Other Non-Executive Directors NIL

20
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Fee for attending board committee meetings

Commission

Others, please specify

Total (2)

Total (B)=(1+2)

Total Managerial
Remuneration

Overall Ceiling as per the Act

C. REMUNERATION TO KEY MANAGERIAL PERSONNEL OTHER THAN MD/MANAGER/WTD

Particulars of Key Managerial

SNo
Remuneration Personnel

CEO CS CFO Total

1 Gross salary

(a) Salary as per provisions contained in section 17(1) of the Income-tax

Act, 1961

(b) Value of perquisites u/s 17(2) Income-tax Act, 1961

(c) Profits in lieu of salary under section 17(3) Income-tax Act, 1961 NIL

2 Stock Option

3 Sweat Equity

4 Commission

- as % of profit

others, specify

5 Others, please specify

Total

21
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

VII. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES: Not Applicable

Authority Appeal made,

Section of the Brief Details of Penalty / Punishment/
Type [RD / NCLT/ if any (give
Companies Act Description Compounding fees imposed
COURT] Details)

A. COMPANY

Penalty

Punishment

Compounding

B. DIRECTORS

Penalty NIL

Punishment

Compounding

C. OTHER OFFICERS IN
DEFAULT

Penalty

Punishment

Compounding

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PVT. LTD.)

PLACE: CHANDIGARH

DATE: 09th JUNE, 2020

22
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

KANWAR DEEP SINGH ADESH KAUNDAL

MANAGING DIRECTOR WHOLE TIME DIRECTOR

(DIN- 07780523) (DIN-01356644)

# 3259, SECTOR-46/C, # 3158, SECTOR-46/C,

CHANDIGARH-160047 CHANDIGARH- 160047

Form No. MGT-11

Proxy Form

[Pursuant to section 105(6) of the Companies Act, 2013 and rule 19(3) of the Companies (Management and Administration) Rules, 2014]

CIN: U26999CH2017PTC041478

Name of the company: Somany Bath Fittings Private Limited

Registered office: House No-3038, Sector-20/D, Chandigarh -160020

Name of the member (s) :

Registered address :

E-mail Id:

Folio No/ Client Id :

DP ID :

I/We, being the member (s) of ________________ shares of the above named company, hereby appoint

1. Name : _________________

Address:

Email ID:

Signature:______________ or failing him

2. Name : _________________

Address:

Email ID:

23
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Signature:________________or failing him

3. Name :_______________

Address:

Email ID:

Signature:__________________ or failing him

as my/our proxy to attend and vote (on a poll) for me/us and on my/our behalf at the 3rd Annual General Meeting of the Company, to be held
on Saturday, 11th July, 2020 at 01.00 P.M. at registered office of the company situated at House No-3038, Sector-20/D, Chandigarh -160020
and at any adjournment thereof in respect of such resolutions as are indicated below :

Resolution No.

1 _________________

2__________________

Affix Revenue Stamp

Signed this_______________

Signature of shareholder

Signature of Proxy holder(s)

Note: This form of proxy in order to be effective should be duly completed and deposited at the Registered Office of the Company, not less
than 48 hours before the commencement of the Meeting.

Attendance Slip

1 Name of The Attending Member (In Block Letter)

2 Registered folio no.

3 Name of proxy (in block letters)

(to be filled if the proxy attends instead of the member)

4 No. of shares Held

24
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

I hereby record my presence at the 3rd Annual General Meeting of the company at registered office of the Company situated at House
No-3038, Sector-20/D, Chandigarh -160020 on Saturday , 11th July, 20 20 at 01 . 0 0 P .M.

Member's / Proxy's Signature

Note: - Please fill up this attendance slip and hand it over at the entrance of the meeting hall.

Route Map of the AGM Venue

AGM venue

House No-3038, Sector-20/D, Chandigarh -160020

Textual information (2)

Description of state of companies affair

Particulars As at the end of current reporting period As at the end of previous reporting period Total Revenue 2185.86 2049.05 Total
Expenses 2253.78 1982.26 Profit or (Loss) before Exceptional and Extraordinary items and Tax (67.92) 66.79 Less: Exceptional Items - -
Less: Extraordinary Items - - Profit or Loss before Tax (67.92) 66.79 Less: Current Tax - 17.68 Deferred Tax (17.69) 0.90 Profit or Loss
After Tax (50.23) 48.21

Textual information (3)

Details regarding energy conservation

(a) Conservation of Energy: Energy conservation in manufacturing operations process and a serious commitment of all concerned in the
company. (i) The steps taken or impact on conversation of energy- The operations of the company involve energy consumption. The
Company continued to give major emphasis for conservation of Energy and its effective utilization. (ii) The steps taken by the company for
utilizing alternate sources of energy- The company commissioned the Solar Energy Panels during the financial year 2019-20 with a capacity
of 102.23 KW at its manufacturing unit situated at village Bhagwanpur, Derabassi, Punjab. (iii) The capital investment on energy
conservation equipment's- The Company commissioned the Solar Energy Panels at a cost of about Rs. 48.15 Lac.

Textual information (4)

Details regarding technology absorption

Technology Absorption: The Company is continuously evaluating new technologies and invests in them to make its business more energy
efficient and making all endeavors to increase the productivity and efficiency level on continuous basis.

25
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (5)

Disclosures in director’s responsibility statement

In accordance with the provisions of Section 134(5) of the Companies Act, 2013 the Board hereby submit its responsibility statement: a) In
the preparation of the annual accounts, the applicable accounting standards had been followed along with proper explanation relating to
material departures; b) directors had selected such accounting policies and applied them consistently and made judgments and estimates that
are reasonable and prudent so as to give a true and fair view of the state of affairs of the company at the end of the financial year and of the
profit and loss of the company for that period; c) the directors had taken proper and sufficient care for the maintenance of adequate
accounting records in accordance with the provisions of this Act for safeguarding the assets of the company and for preventing and detecting
fraud and other irregularities; d) the directors had prepared the annual accounts on a going concern basis; e) the Company being unlisted, sub
clause (e) of section 134(3) of the Companies Act, 2013 pertaining to laying down internal financial controls is not applicable to the
Company; and f) the directors had devised proper systems to ensure compliance with the provisions of all applicable laws and that such
systems were adequate and operating effectively.

Textual information (6)

Details of material changes and commitment occurred during period affecting financial position of company
There is no other material changes and commitments affecting the financial position of the Company occurred between the end of the
financial year to which this financial statement relate on the date of this report.

Textual information (7)

Particulars of loans guarantee investment under section 186 [Text Block]

There were no loans, guarantees or investments made by the Company under Section 186 of the Companies Act, 2013 during the year under
review and hence the said provision is not applicable.

26
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (8)

Particulars of contracts/arrangements with related parties under section 188(1) [Text Block]
Annexure I

FORM NO. AOC -2

(Pursuant to clause (h) of sub-section (3) of section 134 of the Act and Rule 8(2) of the Companies (Accounts) Rules, 2014).

Form for Disclosure of particulars of contracts/arrangements entered into by the company with related parties referred to in sub section (1) of
section 188 of the Companies Act, 2013 including certain arms length transaction under third proviso thereto.

1. Details of contracts or arrangements or transactions not at Arm's length basis. NA

SL. No. Particulars Details

a) Name (s) of the related party & nature of relationship NA

b) Nature of contracts/arrangements/transaction NA

c) Duration of the contracts/arrangements/transaction NA

d) Salient terms of the contracts or arrangements or transaction including the value, if any NA

e) Justification for entering into such contracts or arrangements or transactions' NA

f) Date of approval by the Board NA

g) Amount paid as advances, if any NA

h) Date on which the special resolution was passed in General meeting as required under first proviso to section 188 NA

2. Details of material contracts or arrangements or transactions at Arm's length basis.

27
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

SL.
Particulars Details
No.

a)
Name (s) of the related party & nature of relationship Somany Ceramics Limited (Holding Company)

b)
Nature of contracts/arrangements/transaction Sale of Goods in the ordinary course of the Business

c)
Duration of the contracts/ arrangements/ transaction 2019-20

d) Salient terms of the contracts or arrangements or transaction As per the Supply Agreement executed between the Holding
including the value, if any Company and the Company

e)
Date of approval by the Board NA*

f)
Amount paid as advances, if any Nil

*All transactions were entered on arms length basis and in ordinary course of business.

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PVT. LTD.)

PLACE: CHANDIGARH

DATE: 09th JUNE, 2020

KANWAR DEEP SINGH ADESH KAUNDAL

28
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

MANAGING DIRECTOR WHOLE TIME DIRECTOR

(DIN- 07780523) (DIN-01356644)

# 3259, SECTOR-46/C, # 3158, SECTOR-46/C,

CHANDIGARH-160047 CHANDIGARH- 160047

29
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (9)

Disclosure of extract of annual return as provided under section 92(3) [Text Block]
FORM NO. MGT 9

EXTRACT OF ANNUAL RETURN

As on financial year ended on 31.03.2020

Pursuant to Section 92 (3) of the Companies Act, 2013 and rule 12(1) of the Company (Management & Administration) Rules, 2014.

I. REGISTRATION & OTHER DETAILS:

1. CIN U26999CH2017PTC041478

2. Registration Date 10/04/2017

Somany Bath Fittings Private Limited

3. Name of the Company
(Formerly known as Karanjot Enterprises Private Limited)

Company Limited by Shares / Indian Non- Government

4. Category/Sub-category of the Company
Company

5. Address of the Registered office & contact details House No-3038, Sector-20/D, Chandigarh-160020

6. Whether listed company No

Link Intime India Pvt. Ltd.

Name, Address & contact details of the Registrar & Transfer Agent, if C 101, 247 Park, LBS Marg, Vikhroli (West)
7.
any. Mumbai-400083

+91- 22- 49186000 bharatb@linkintime.co.in

II. PRINCIPAL BUSINESS ACTIVITIES OF THE COMPANY (All the business activities contributing 10 % or more of the total
turnover of the company shall be stated).

NIC Code of the Product/service

S. No. Name and Description of main products / services % to total turnover of the company

1 Manufacturing of Bath Ware 24320 100%

III. PARTICULARS OF HOLDING, SUBSIDIARY AND ASSOCIATE COMPANIES

30
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

S Name & Address of the company CIN/GLN Holding/ Subsidiary/ % of Shares Applicable
No Associate Held Section

Somany Ceramics Limited

1. Holding 51% 2(46)
Regd. Office: 2, Red Cross Place, Kolkata, West L40200WB1968PLC224116
Bengal-700001

IV. SHARE HOLDING PATTERN (Equity Share Capital Breakup as percentage of Total Equity)

(i) Category-wise Share Holding

%
No. of Shares held at the No. of Shares held at the Change
Category of Shareholders beginning of the year[As end of the year[As on during
on 01-April-2019] 31-March-2020] the year

% of % of
Demat Physical Total Total Demat Physical Total Total
Shares Shares

A. Promoters

(1) Indian

a) Individual/ HUF - 910959 910959 49 910959 - 910959 49 -

b) Central Govt - - - - - - - - -

c) State Govt(s) - - - - - - - - -

d) Bodies Corp. - 948141 948141 51 948141 - 948141 51 -

e) Banks / FI - - - - - - - - -

f) Any other - - - - - - - - -

Sub Total (A) (1) - 1859100 1859100 100 1859100 - 1859100 100 -

(2) Foreign - - - - - - - - -

a) NRIs- Individuals - - - - - - - - -

b) Other- Individuals - - - - - - - - -

c) Bodies Corp. - - - - - - - - -

d) Banks/ FI - - - - - - - - -

31
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

e) Any Other - - - - - - - - -

Sub Total (A) (2) - 1859100 1859100 100 1859100 - 1859100 100 -

Total Shareholding of Promoter

- 1859100 1859100 100 1859100 - 1859100 100 -
(A)=(A)(1)+(A)(2)

B. Public Shareholding

1. Institutions - - - - - - - - -

a) Mutual Funds - - - - - - - - -

b) Banks / FI - - - - - - - - -

c) Central Govt - - - - - - - - -

d) State Govt(s) - - - - - - - - -

e) Venture Capital Funds - - - - - - - - -

f) Insurance Companies - - - - - - - - -

g) FIIs - - - - - - - - -

h) Foreign Venture Capital

- - - - - - - - -
Funds

i) Others (specify) - - - - - - - - -

Sub-total (B)(1):- - - - - - - - - -

2. Non-Institutions - - - - - - - - -

a) Bodies Corp. - - - - - - - - -

i) Indian - - - - - - - - -

ii) Overseas - - - - - - - - -

b) Individuals - - - - - - - - -

i) Individual shareholders
holding nominal share capital - - - - - - - - -
up to Rs. 1 lakh

32
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

ii) Individual shareholders - - - - - - - - -

holding nominal share capital
in excess of Rs. 1 lakh

c) Others (specify)-Individuals - - - - - - - - -

Sub-total (B)(2):- - - - - - - - - -

Total Public Shareholding

- - - - - - - - -
(B)=(B)(1)+ (B)(2)

C. Shares held by Custodian for

- - - - - - - - -
GDRs & ADRs

Grand Total (A+B+C) - 1859100 1859100 100 1859100 - 1859100 100 -

(ii) Shareholding of Promoter-

Shareholding at % change in
Shareholder's Shareholding at the
SNo the end of the shareholding during the
Name beginning of the year
year year

%of Shares Pledged / % of total %of Shares Pledged /

% of total Shares No. of
No. of Shares encumbered to total Shares of the encumbered to total
of the company Shares
shares company shares

Mr. Adesh
1 455479 24.50 - 455479 24.50 - -
Kaundal

Mr. Kanwar
2 455480 24.50 - 455480 24.50 - -
Deep Singh

Somany
3 Ceramics 948141 51 - 948141 51 - -
Limited

TOTAL 1859100 100% - 1859100 100% - -

(iii) Change in Promoters' Shareholding (please specify, if there is no change)

SNo Particulars Shareholding at the beginning of the year Cumulative Shareholding during the year

% of total % of total

No. of shares shares of the No. of shares shares of the

company company

1. NIL NIL NIL NIL NIL

33
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

2. NIL NIL NIL NIL NIL

There is no change in Promoters' Shareholding during the financial year 2019-20

(iv) Shareholding Pattern of top ten Shareholders:

(Other than Directors, Promoters and Holders of GDRs and ADRs): Not Applicable

Cumulative
Shareholding at the
For Each of the Top 10 Shareholding
beginning
SN during the
Shareholders
of the year
Year

% of total % of total
No.
of shares of the No. of shares shares of the
shares
company company

At the beginning of the year - - - -

Date wise Increase / Decrease in Promoters Shareholding during Number of shares Number of shares
the year specifying the reasons for increase /decrease (e.g. increased on account of increased on account of
allotment / transfer / bonus/ sweat equity etc.): allotment of shares allotment of shares

At the end of the year - - - -

(v) Shareholding of Directors and Key Managerial Personnel:

Shareholding of each Directors and each Key Shareholding at the beginning Cumulative Shareholding
SN
Managerial Personnel of the year during the year

% of total
% of total shares of the
No. of
shares of the No. of shares
shares
company
company

1. Mr. Kanwar Deep Singh 455480 24.5 455480 24.5

2. Mr. Adesh Kaundal 455479 24.5 455479 24.5

3. Mr. Lokesh Kumar Upadhyay - - - -

4. Mr. Kumar Sunit - - - -

5. Mr. Mayank Sharma - - - -

34
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

IV. INDEBTEDNESS -Indebtedness of the Company including interest outstanding/accrued but not due for payment:

( Rs. In Lacs)

Secured Loans excluding deposits Unsecured Loans Deposits Total Indebtedness

Indebtedness at the beginning of the financial year

i) Principal Amount - - - -

ii) Interest due but not paid - - - -

iii) Interest accrued but not due - - - -

Total (i+ii+iii) - - - -

Change in Indebtedness during the financial year

* Addition 305.96 - - 305.96

* Reduction - - - -

Net Change 305.96 - - 305.96

Indebtedness at the end of the financial year

i) Principal Amount 305.00 - - 305.00

ii) Interest due but not paid - - - -

iii) Interest accrued but not due 0.96 - - 0.96

Total (i+ii+iii) 305.96 - - 305.96

VI. REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL-

Remuneration to Managing Director, Whole-time Directors and/or Manager: ( Rs. In Lakh)

Particulars of
SNo. Name of MD/WTD/ Manager Total Amount
Remuneration

ADESH
KANWAR DEEP SINGH (MD) KAUNDAL
(WTD)

35
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

1 Gross salary

(a) Salary as per provisions contained in

30.00 30.00 60.00
section 17(1) of the Income-tax Act, 1961

(b) Value of perquisites u/s 17(2) Income-tax

- - -
Act, 1961

(c) Profits in lieu of salary under section 17(3)

- - -
Income- tax Act, 1961

2 Stock Option - - -

3 Sweat Equity - - -

Commission
- as % of profit-
4 others, specify - - -

Others, please
specify
5 - - -

Total (A)

30.00 30.00 60.00

As per the provision of Section 197 read with

Ceiling as per the Schedule V of the Companies Act, 2013.
Act

B. Remuneration to other directors: Not Applicable

SN. Particulars of Remuneration Name of Directors Total Amount

1 Independent Directors

Fee for attending board committee meetings

36
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Commission

Others, please specify

Total (1)

2 Other Non-Executive Directors NIL

Fee for attending board committee meetings

Commission

Others, please specify

Total (2)

Total (B)=(1+2)

Total Managerial
Remuneration

Overall Ceiling as per the Act

C. REMUNERATION TO KEY MANAGERIAL PERSONNEL OTHER THAN MD/MANAGER/WTD

Particulars of Key Managerial

SNo
Remuneration Personnel

CEO CS CFO Total

1 Gross salary

(a) Salary as per provisions contained in section 17(1) of the Income-tax

Act, 1961

(b) Value of perquisites u/s 17(2) Income-tax Act, 1961

(c) Profits in lieu of salary under section 17(3) Income-tax Act, 1961 NIL

2 Stock Option

3 Sweat Equity

4 Commission

37
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

- as % of profit

others, specify

5 Others, please specify

Total

VII. PENALTIES / PUNISHMENT/ COMPOUNDING OF OFFENCES: Not Applicable

Authority Appeal made,

Section of the Brief Details of Penalty / Punishment/
Type [RD / NCLT/ if any (give
Companies Act Description Compounding fees imposed
COURT] Details)

A. COMPANY

Penalty

Punishment

Compounding

B. DIRECTORS

Penalty NIL

Punishment

Compounding

C. OTHER OFFICERS IN
DEFAULT

Penalty

Punishment

Compounding

FOR AND ON BEHALF OF THE BOARD OF DIRECTORS

SOMANY BATH FITTINGS PRIVATE LIMITED

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PVT. LTD.)

PLACE: CHANDIGARH

DATE: 09th JUNE, 2020

KANWAR DEEP SINGH ADESH KAUNDAL

MANAGING DIRECTOR WHOLE TIME DIRECTOR

(DIN- 07780523) (DIN-01356644)

# 3259, SECTOR-46/C, # 3158, SECTOR-46/C,

CHANDIGARH-160047 CHANDIGARH- 160047

Textual information (10)

Disclosure of statement on declaration given by independent directors under section 149(6) [Text Block]
DECLARATION OF INDEPENDENT DIRECTORS

The provisions of Section 149 for appointment of Independent Directors do not apply to the company.

Textual information (11)

Disclosure for companies covered under section 178(1) on directors appointment and remuneration including
other matters provided under section 178(3) [Text Block]
The provisions of Section 178(1) relating to constitution of Nomination and Remuneration Committee are not applicable to the Company and
hence the company has not devised any policy relating to appointment of directors, payment of managerial remuneration, directors
qualification, positive attributes, independence of directors and other related matters as provided under Section 178(3) of the Companies Act,
2013.

Textual information (12)

Disclosure of statement on development and implementation of risk management policy [Text Block]
The Company has taken several measures in connection to the development and implementation of a Risk Management Policy in terms of
provisions contained in the Companies Act, 2013, after identifying the elements of risks which in the opinion of the Board may threaten the
very existence of the Company itself. Key risks identified are methodically addressed through mitigating actions on a continuing basis.

39
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (13)

Disclosure of financial summary or highlights [Text Block]

As at the end of current reporting As at the end of previous reporting

Particulars
period period

Total Revenue 2185.86 2049.05

Total Expenses 2253.78 1982.26

Profit or (Loss) before Exceptional and Extraordinary items

(67.92) 66.79
and Tax

Less: Exceptional Items - -

Less: Extraordinary Items - -

Profit or Loss before Tax (67.92) 66.79

Less: Current Tax - 17.68

Deferred Tax (17.69) 0.90

Profit or Loss After Tax (50.23) 48.21

Textual information (14)

Disclosure of change in nature of business [Text Block]

The Company will enhance the production capacity in future while considering rising demand of the faucet products in the domestic market.
The increase in the capacity will also benefit us to absorb overheads and reduce the cost.

Textual information (15)

Details of directors or key managerial personnels who were appointed or have resigned during year [Text Block]
DIRECTORS

There has been no change in the constitution of Board during the year under review i.e. the structure of the Board remains the same.

As per Provisions of Section 152 of the Companies Act, 2013, Mr. Lokesh Kumar Upadhyay (DIN: 06844612), Nominee Director of the
Company would retire by rotation at the ensuing Annual General Meeting and being eligible offered himself for re-appointment.

40
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (16)

Disclosure of companies which have become or ceased to be its subsidiaries, joint ventures or associate companies
during year [Text Block]
The Company is subsidiary of M/s Somany Ceramics Limited having registered office at 2, Red Cross Place, Kolkata, West Bengal-700 001.
Further, Company does not have any subsidiary or associates company under the Companies Act, 2013.

Textual information (17)

Details of significant and material orders passed by regulators or courts or tribunals impacting going concern
status and company’s operations in future [Text Block]
There are no significant material orders passed by the Regulators / Courts / Tribunal which would impact the going concern status of the
Company and its future operations. Hence, disclosure pursuant to Rule 8 (5) (vii) of Companies (Accounts) Rules, 2014 is not required.

Textual information (18)

Details regarding adequacy of internal financial controls with reference to financial statements [Text Block]
The Company has in place adequate internal financial controls with reference to financial statements. During the year under review, such
controls were tested and no reportable material weaknesses in the design or operation were observed.

41
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (19)

Disclosure of appointment and remuneration of director or managerial personnel if any, in the financial year
[Text Block]

DIRECTORS

There has been no change in the constitution of Board during the year under review i.e. the structure of the Board remains the same.

As per Provisions of Section 152 of the Companies Act, 2013, Mr. Lokesh Kumar Upadhyay (DIN: 06844612), Nominee Director of the
Company would retire by rotation at the ensuing Annual General Meeting and being eligible offered himself for re-appointment.

REMUNERATION OF DIRECTORS AND KEY MANAGERIAL PERSONNEL-

Remuneration to Managing Director, Whole-time Directors and/or Manager: ( Rs. In Lakh)

Particulars of
SNo. Name of MD/WTD/ Manager Total Amount
Remuneration

ADESH
KANWAR DEEP SINGH (MD) KAUNDAL
(WTD)

1 Gross salary

(a) Salary as per provisions contained in

30.00 30.00 60.00
section 17(1) of the Income-tax Act, 1961

(b) Value of perquisites u/s 17(2) Income-tax

- - -
Act, 1961

(c) Profits in lieu of salary under section 17(3)

- - -
Income- tax Act, 1961

2 Stock Option - - -

3 Sweat Equity - - -

Commission
- as % of profit-
4 others, specify - - -

Others, please
specify
5 - - -

Total (A)

42
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

30.00 30.00 60.00

As per the provision of Section 197 read with

Ceiling as per the Schedule V of the Companies Act, 2013.
Act

B. Remuneration to other directors: Not Applicable

SN. Particulars of Remuneration Name of Directors Total Amount

1 Independent Directors

Fee for attending board committee meetings

Commission

Others, please specify

Total (1)

2 Other Non-Executive Directors NIL

Fee for attending board committee meetings

Commission

Others, please specify

Total (2)

Total (B)=(1+2)

Total Managerial
Remuneration

Overall Ceiling as per the Act

C. REMUNERATION TO KEY MANAGERIAL PERSONNEL OTHER THAN MD/MANAGER/WTD

43
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Particulars of Key Managerial

SNo
Remuneration Personnel

CEO CS CFO Total

1 Gross salary

(a) Salary as per provisions contained in section 17(1) of the Income-tax

Act, 1961

(b) Value of perquisites u/s 17(2) Income-tax Act, 1961

(c) Profits in lieu of salary under section 17(3) Income-tax Act, 1961 NIL

2 Stock Option

3 Sweat Equity

4 Commission

- as % of profit

others, specify

5 Others, please specify

Total

[700500] Disclosures - Signatories of financial statements

Details of directors signing financial statements [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Directors signing financial statements [Axis] SIGNATORY1 SIGNATORY2
01/04/2019 01/04/2019
to to
31/03/2020 31/03/2020
Details of signatories of financial statements [Abstract]
Details of directors signing financial statements [Abstract]
Details of directors signing financial statements [LineItems]
Name of director signing financial statements [Abstract]
First name of director KANWAR ADESH
Middle name of director DEEP
Last name of director SINGH KAUNDAL
MANAGING WHOLETIME
Designation of director DIRECTOR DIRECTOR
Director identification number of director 07780523 01356644
Date of signing of financial statements by director 09/06/2020 09/06/2020

44
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[700400] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Auditors [Axis] AUDITORFIRM
01/04/2019
to
31/03/2020
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Name of audit firm LODHA & CO
Name of auditor signing report Gaurav Lodha
Firms registration number of audit firm 301051E
Membership number of auditor 507462
12, Bhagat Singh
Address of auditors Marg, New
Delhi-110001
Permanent account number of auditor or auditor's firm AABFL1894Q
SRN of form ADT-1 H10437978
Date of signing audit report by auditors 09/06/2020
Date of signing of balance sheet by auditors 09/06/2020

45
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Auditor's
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark
[Member]
01/04/2019
to
31/03/2020
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract]
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report
[LineItems]
Textual information
Disclosure in auditors report relating to fixed assets (20) [See below]
Textual information
Disclosure in auditors report relating to inventories (21) [See below]
Textual information
Disclosure in auditors report relating to loans (22) [See below]
Textual information
Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013 (23) [See below]
Textual information
Disclosure in auditors report relating to deposits accepted (24) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (25) [See below]
Textual information
Disclosure in auditors report relating to statutory dues [TextBlock] (26) [See below]
Textual information
Disclosure in auditors report relating to default in repayment of financial dues (27) [See below]
Disclosure in auditors report relating to public offer and term loans used for purpose for which Textual information
those were raised (28) [See below]
Disclosure in auditors report relating to fraud by the company or on the company by its officers Textual information
or its employees reported during period (29) [See below]
Textual information
Disclosure in auditors report relating to managerial remuneration (30) [See below]
In our and
according to the
information and
explanation given to
us, the Company is
Disclosure in auditors report relating to Nidhi Company not a Nidhi
company.
Accordingly, the
paragraph 3 (xii) of
the said Order is not
applicable.
Textual information
Disclosure in auditors report relating to transactions with related parties (31) [See below]
Disclosure in auditors report relating to preferential allotment or private placement of shares or Textual information
convertible debentures (32) [See below]
Disclosure in auditors report relating to non-cash transactions with directors or persons connected Textual information
with him (33) [See below]
The company is not
required to be
Disclosure in auditors report relating to registration under section 45-IA of Reserve Bank of India registered under
Act, 1934 Section 45-IA of the
Reserve Bank of
India Act, 1934.

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019
to
31/03/2020
Textual information (34)
Disclosure in auditor’s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks

Textual information (20)

Disclosure in auditors report relating to fixed assets

(a) The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets (read with
note no. 39). (b) The fixed assets have been physically verified by the management as per the regular programme of periodical physical
verification in a phased manner, which in our opinion is reasonable having regard to the size of the company and the nature of fixed assets.
The discrepancies noticed on such physical verification were not material. (c) According to the information and explanations given to us on
the basis of our examination of the records of the company, for title deeds of immovable properties held in the name of the company.

46
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (21)

Disclosure in auditors report relating to inventories

As per the records and information given to us, the inventories of the Company (except stock lying with the third parties) have been
physically verified by the management during the year. In our opinion and according to the information and explanation given to us, the
procedures of physical verification of inventory followed by the Management are reasonable in relation to the size of the Company and
nature of its business. As per records and information made available, the discrepancies noticed on such physical verification of inventory as
compared to book records were not material in relation to the operations of the company (Read with Note No. 30 of the Financial Statements)

Textual information (22)

Disclosure in auditors report relating to loans

The Company has not granted any loans, secured or unsecured to companies, firms, Limited Liability Partnerships or other parties covered in
the register maintained under section 189 of the Companies Act, 2013. Hence, clause 3(iii) (a) to (c) of order is not applicable to company

Textual information (23)

Disclosure in auditors report relating to compliance with Section 185 and 186 of Companies Act, 2013
According to the information, explanations and representations provided by the management and based upon audit procedures performed, the
company has not granted any loans, investments, guarantees and security; accordingly, the provision of clause 3(iv) of the order are not
applicable.

Textual information (24)

Disclosure in auditors report relating to deposits accepted

In our opinion and according to the information and explanation given to us, The Company has not accepted any deposits from the public
within the meaning of Section 73 to 76 or any other relevant provisions of the Act and rules framed thereunder and the directives issued by
Reserve Bank of India. Accordingly, to the information and explanation given to us, no order has been passed by the Company Law Board or
National Company Law Tribunal or the Reserve Bank of India or any court or any other Tribunal in this regard.

Textual information (25)

Disclosure in auditors report relating to maintenance of cost records

According to the information and explanations given to us, maintenance of cost records has not been prescribed by the central government
under Section 148(1) of the Act. Accordingly, the provisions of clause 3(vi) of the order are not applicable

Textual information (26)

Disclosure in auditors report relating to statutory dues [Text Block]

(a) According to the records of the Company, the Company is generally regular in depositing undisputed statutory dues including
provident fund, employees' state insurance, income tax, goods and services tax, duty of custom, and other material statutory dues with the
appropriate authorities to the extent applicable. There are no undisputed statutory dues payable as at 31st March, 2020 which were
outstanding for a period of more than six months from the date they become payable-.

(b) According to the records and information & explanations given to us, there are no dues in respect of income tax, duty of customs and
goods and services tax, that have not been deposited with the appropriate authorities to the extent applicable on account of any dispute.

47
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (27)

Disclosure in auditors report relating to default in repayment of financial dues

In our opinion, on the basis of audit procedures and according to the information and explanations given to us, the company has not defaulted
in repayment of loans & borrowings to bank. The company has neither taken any loan from the financial institution and the government nor
having any outstanding debentures during the year.

Textual information (28)

Disclosure in auditors report relating to public offer and term loans used for purpose for which those were raised
. On the basis of information and explanations given to us, the company has not obtained any term loans and no money have been raised
during the year by way of Initial public offer or further raise any money by way of initial / further public offer. According, the provision of
clause 3(ix) of the orders are not applicable.

Textual information (29)

Disclosure in auditors report relating to fraud by the company or on the company by its officers or its employees
reported during period
Based on the audit procedure performed and on the basis of information and explanations provided by the management, no fraud by the
Company and no fraud on the Company by its officers or employees has been noticed or reported during the course of the audit.

Textual information (30)

Disclosure in auditors report relating to managerial remuneration

In our opinion and According to the information and explanations given to us, managerial remuneration has been paid or provided in
accordance with the requisite approvals mandated by the provisions of Section 197 read with Schedule V of the Companies Act, 2013.

Textual information (31)

Disclosure in auditors report relating to transactions with related parties

As per the information and explanations and records made available by the management of the Company and audit procedure performed, for
the related parties transactions entered during the year, the Company has complied with the provisions of Section 177 and 188 of the Act,
where applicable. As explained and as per records, details the related party transactions have been disclosed in the financial statements as per
the applicable Accounting Standards.

Textual information (32)

Disclosure in auditors report relating to preferential allotment or private placement of shares or convertible
debentures
According to the information and explanations given to us, the Company has made private placement of equity shares and the amount raised
has been utilized for the purpose for which the funds were raised (read with note no. 32 of the financial statements). The company has not
issued any fully/partly convertible debentures during the year

Textual information (33)

Disclosure in auditors report relating to non-cash transactions with directors or persons connected with him
On the basis of records made available to us and according to information and explanations given to us, the Company has not entered into
non-cash transactions with the directors or persons connected with him. Accordingly, we are not offering comment with respect to the
compliance of Section 192 of the Act

48
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (34)

Disclosure in auditor’s report explanatory [Text Block]

INDEPENDENT AUDITOR'S REPORT

To the Members of SOMANY BATH FITTINGS PRIVATE LIMITED

Report on Audit of the Financial Statements

Opinion

We have audited the financial statements of SOMANY BATH FITTINGS PRIVATE LIMITED(formerly known as Karanjot Enterprises
Private Limited)("the Company"), which comprise the Balance Sheet as at 31st March, 2020, the Statement of Profit and Loss (including
Other Comprehensive Income), the Statement of Cash Flows and Statement of Changes in Equity for the year then ended, and notes to the
financial statements, including a summary of the significant accounting policies and other explanatory information (herein after referred to as
" financial statements").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid financial statements give the
information required by the Companies Act, 2013 ("the Act") in the manner so required and give a true and fair view in conformity with the
accounting principles generally accepted in India, of the state of affairs of the company as at 31st March, 2020, and its loss (including Other
Comprehensive income), changes in equity and its cash flow for the year ended on that date.

Basis for Opinion

We have conducted our audit in accordance with the standards on Auditing (SAs) Specified under section 143(10) of the Act. Our
responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section
of our report .We are independent of the Company in accordance with Code of Ethics issued by the Institute of Chartered Accountants of
India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the
Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and Code of Ethics. We
believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Information other than the Financial Statements and Auditor's Report Thereon

The Company's Board of Directors is responsible for the other information. The other information comprises the information included in the
Annual report, but does not include the financial statements and our auditor's report thereon. Our opinion on the Financial Statements does
not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether
the other information is materially inconsistent with the financial statements or our Knowledge obtained in the audit or otherwise appears to
be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information,
we are required to report that fact. We have nothing to report in this regard.

Responsibility of Management and those charged with the Governance for the Financial Statements

The Company's Board of Directors is responsible for the matters stated in Section 134(5) of the Act with respect to the preparation of these
financial statements that give a true and fair view of the state of affairs, financial performance, changes in equity and cash flows of the
Company in accordance with the accounting principles generally accepted in India, including the Indian Accounting Standards (Ind AS)

49
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

specified under section 133 of the Act. This responsibility also includes maintenance of adequate accounting records in accordance with the
provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection
and application of appropriate Implementation and maintenance of accounting policies; making judgments and estimates that are reasonable

50
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for
ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial statements
that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is responsible for assessing the Company's ability to continue as a going concern,
disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends
to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

Those Board of Directors are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Financial Statements.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement,
whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but
it is not a guarantee that an audit conducted in accordance with SAs will always detect material misstatement when it exists. Misstatements
can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit.
We also:

. Identify and assess the risk of material misstatement of the financial statements, whether due to fraud or error, design and perform audit
procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk
of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion,
forgery, intentional omissions, misrepresentations, or the override of internal control.

. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the
circumstances. Under section 143(3)(i) of the Act, we are also responsible for expressing our opinion on whether the company has adequate
internal financial controls system in place and the operating effectiveness of such controls.

. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by
management.

. Conclude on the appropriateness of management's use of the going concern basis accounting and, based on the audit evidence obtained,
whether a material uncertainty exist relates to events or conditions that may cast significant doubt on the ability of the Company to continue
as a going concern, if we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related
disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit
evidence obtained up to date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a
going concern.

. Evaluate the overall presentation, Structure and content of the financial statements, including the disclosures, and whether the financial
statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and
significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charge with governance with a statement that we have complied with relevant ethical requirements regarding
independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our
independence, and where applicable, related safeguards.

Materiality is a magnitude of misstatements in the financial statements that, individually or in aggregate, makes it probable that the economic
decisions of a reasonably knowledgeable user of the financial statements may be influenced. We consider quantitative materiality and
qualitative factors in (i) Planning the Scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any
identified misstatements in the financial statements.

Other matter

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Note No. 40 to the accompanying statement, which describes the uncertainties and the impact of Covid-19 pandemic on the company's
operations and results as assessed by the management. Further, due to covid-19 related lockdown restrictions, we were not able to physically
observe the verification of inventory that was carried out by the management. Consequently, we have performed alternative procedures to
audit the existence of inventory as per the guidance provided in SA-501 "Audit Evidence - Specific Considerations for Selected Items" and
have obtained sufficient audit evidence to issue our unmodified opinion on these financial statements.

Our opinion on the same is not modified in respect of above matter.

Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor's Report) Order, 2016 ("the Order") issued by the Central Government of India in terms of
sub-section (11) of section 143 of the Act, we give in the Annexure 'A' a statement on the matters specified in the paragraphs 3 and 4 of the
Order, to the extent applicable.

2. As required by Section 143 (3) of the Act, we report that:

a) We have sought and obtained all the information and explanations which to the best of our knowledge and belief were necessary for
the purposes of our audit.

b) In our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of
those books.

c) The Balance Sheet, the Statement of Profit and Loss including other comprehensive income, The statement of changes in equity and
statement of Cash Flow dealt with by this Report are in agreement with the books of account.

d) In our opinion, the aforesaid financial statements comply with the Indian Accounting Standards specified under Section 133 of the Act,
read with the Rule 7 of the companies (Accounts) Rules, 2014.

e) On the basis of the written representations received from the directors as on 31st March, 2020 taken on record by the Board of
Directors, none of the directors is disqualified as on 31st March ,2020 from being appointed as a director in terms of Section 164 (2) of the
Act.

f) With respect to the adequacy of the internal financial controls over financial statements of the Company and the operating
effectiveness of such controls, refer to our Separate Report in Annexure 'B'.

g) With respect to the other matters to be included in the Auditor's Report in accordance with Rule 11 of the Companies (Audit and
Auditors) Rules, 2014, in our opinion and to the best of our information and according to the explanations given to us:

i. The Company has disclosed the impact of pending litigations on its financial position in its financial statements - Refer Note
No 28 to the financial statements;

ii. The Company did not have any long term contracts including derivative contracts for which there were any material
foreseeable losses.;

iii. There were no amounts which were required to be transferred to the Investor Education and Protection Fund by the Company.

h) The Managerial remuneration for the year ended 31st March 2020 has been paid / provided for by the company to its directors in
accordance with provisions of section 197 read with Schedule v of the Companies Act, 2013 (Read with Note No. 32).

For LODHA & CO.,

Chartered Accountants

52
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Firm's Registration No. 301051E

(Gaurav Lodha)

Partner

Membership No.: 507462

UDIN :- 20507462AAAAJN4909

Place: New Delhi

Date: 09th June 2020

Annexure-A referred to in the Independent Auditors' reports to the members of SOMANY BATH FITTINGS PRIVATE LIMITED(formerly
known as Karanjot Enterprises Private Limited) on the financial statements for the year ended 31st March, 2020, we report that:

1. (a) The Company has maintained proper records showing full particulars including quantitative details and situation of fixed assets (read
with note no. 39).

(b) The fixed assets have been physically verified by the management as per the regular programme of periodical physical verification in
a phased manner, which in our opinion is reasonable having regard to the size of the company and the nature of fixed assets. The
discrepancies noticed on such physical verification were not material.

(c) According to the information and explanations given to us on the basis of our examination of the records of the company, for title
deeds of immovable properties held in the name of the company.

2. As per the records and information given to us, the inventories of the Company (except stock lying with the third parties) have been
physically verified by the management during the year. In our opinion and according to the information and explanation given to us, the
procedures of physical verification of inventory followed by the Management are reasonable in relation to the size of the Company and
nature of its business. As per records and information made available, the discrepancies noticed on such physical verification of inventory as
compared to book records were not material in relation to the operations of the company (Read with Note No. 30 of the Financial
Statements).

3. The Company has not granted any loans, secured or unsecured to companies, firms, Limited Liability Partnerships or other parties
covered in the register maintained under section 189 of the Companies Act, 2013. Hence, clause 3(iii) (a) to (c) of order is not applicable to
company.

4. According to the information, explanations and representations provided by the management and based upon audit procedures
performed, the company has not granted any loans, investments, guarantees and security; accordingly, the provision of clause 3(iv) of the
order are not applicable.

53
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

5. In our opinion and according to the information and explanation given to us, The Company has not accepted any deposits from the
public within the meaning of Section 73 to 76 or any other relevant provisions of the Act and rules framed thereunder and the directives
issued by Reserve Bank of India. Accordingly, to the information and explanation given to us, no order has been passed by the Company
Law Board or National Company Law Tribunal or the Reserve Bank of India or any court or any other Tribunal in this regard.

6. According to the information and explanations given to us, maintenance of cost records has not been prescribed by the central
government under Section 148(1) of the Act. Accordingly, the provisions of clause 3(vi) of the order are not applicable.

7. (a) According to the records of the Company, the Company is generally regular in depositing undisputed statutory dues including
provident fund, employees' state insurance, income tax, goods and services tax, duty of custom, and other material statutory dues with the
appropriate authorities to the extent applicable. There are no undisputed statutory dues payable as at 31st March, 2020 which were
outstanding for a period of more than six months from the date they become payable-.

(b) According to the records and information & explanations given to us, there are no dues in respect of income tax, duty of customs and
goods and services tax, that have not been deposited with the appropriate authorities to the extent applicable on account of any dispute.

8 In our opinion, on the basis of audit procedures and according to the information and explanations given to us, the company has not
defaulted in repayment of loans & borrowings to bank. The company has neither taken any loan from the financial institution and the
government nor having any outstanding debentures during the year.

9. On the basis of information and explanations given to us, term loan has been applied for the purposes for which they were obtained.
The Company did not raise any money by way of Initial public offer or further public offer (including debt instruments).

10. Based on the audit procedure performed and on the basis of information and explanations provided by the management, no fraud by
the Company and no fraud on the Company by its officers or employees has been noticed or reported during the course of the audit.

11. In our opinion and According to the information and explanations given to us, managerial remuneration has been paid or provided in
accordance with the requisite approvals mandated by the provisions of Section 197 read with Schedule V of the Companies Act, 2013.

12. In our and according to the information and explanation given to us, the Company is not a Nidhi company. Accordingly, the
paragraph 3 (xii) of the said Order is not applicable.

13. As per the information and explanations and records made available by the management of the Company and audit procedure
performed, for the related parties transactions entered during the year, the Company has complied with the provisions of Section 177 and 188
of the Act, where applicable. As explained and as per records, details the related party transactions have been disclosed in the financial
statements as per the applicable Accounting Standards.

14. According to the information and explanations given to us and based on the audit performed, the Company has not made any
preferential allotment or private placement of shares or fully or partly convertible debentures during the year .

15. On the basis of records made available to us and according to information and explanations given to us, the Company has not
entered into non-cash transactions with the directors or persons connected with him. Accordingly, we are not offering comment with respect
to the compliance of Section 192 of the Act.

16. The company is not required to be registered under Section 45-IA of the Reserve Bank of India Act, 1934.

For LODHA & CO.

Chartered Accountants

Firm Registration Number: 301051E

54
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Gaurav Lodha

Partner

Membership No: 507462

UDIN :- 20507462AAAAJN4909

Place: New Delhi

Date: 9th June 2020

ANNEXURE 'B' TO THE INDEPENDENT AUDITOR'S REPORT

(Referred to in Paragraph 2(f) under 'Report on Other legal and Regulatory Requirements' section of our report of the even date)

Report on the Internal Financial Controls over Financial Reporting under Clause (i) of Sub-section 3 of Section 143 of the Companies Act,
2013 ("the Act")

We have audited the internal financial controls over financial reporting of SOMANY BATH FITTINGS PRIVATE LIMITED(formerly
Known as Karanjot Enterprises Private Limited) ("the Company") as of March 31, 2020 in conjunction with our audit of the financial
statements of the Company for the year ended on that date.

Management's Responsibility for Internal Financial Controls

The Company's management is responsible for establishing and maintaining internal financial controls based on the internal control over
financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance Note
on Audit of Internal Financial Controls over Financial Reporting issued by the Institute of Chartered Accountants of India (ICAI). These
responsibilities include the design, implementation and maintenance of adequate internal financial controls that were operating effectively for
ensuring the orderly and efficient conduct of its business, including adherence to respective Company's policies, the safeguarding of its
assets, the prevention and detection of frauds and errors, the accuracy and completeness of the accounting records, and the timely preparation
of reliable financial information, as required under the Companies Act, 2013.

Auditor's Responsibility

Our responsibility is to express an opinion on the Company's internal financial controls over financial reporting based on our audit. We
conducted our audit in accordance with the Guidance Note on Audit of Internal Financial Controls Over Financial Reporting (the "Guidance
Note") issued by the institute of Chartered Accountants of India and the Standards on Auditing prescribed under section 143(10) of the
Companies Act, 2013, to the extent applicable to an audit of internal financial controls, Those Standards and the Guidance Note require that
we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether adequate internal financial
controls over financial reporting was established and maintained and if such controls operated effectively in all material respects.

Our audit involves performing procedures to obtain audit evidence about the adequacy of the internal financial controls system over financial
reporting and their operating effectiveness. Our audit of internal financial controls over financial reporting included obtaining an

55
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

understanding of internal financial controls over financial reporting, assessing the risk that a material weakness exists, and testing and
evaluating the design and operating effectiveness of internal control based on the assessed risk. The procedures selected depend on the
auditor's judgement, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion on the Company's
internal financial controls system over financial reporting.

Meaning of Internal Financial Controls Over Financial Reporting

A company's internal financial control over financial reporting is a process designed to provide reasonable assurance regarding the reliability
of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting
principles. A company's internal financial control over financial reporting includes those policies and procedures that (1) pertain to the
maintenance of records that, in reasonable detail, accurately and fairly reflect the transactions and dispositions of the assets of the company;
(2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of financial statements in accordance with
generally accepted accounting principles, and that receipts and expenditures of the company are being made only in accordance with
authorizations of management and directors of the company; and (3) provide reasonable assurance regarding prevention or timely detection
of unauthorized acquisition, use, or disposition of the company's assets that could have a material effect on the financial statements.

Inherent Limitations of Internal Financial Controls Over Financial Reporting

Because of the inherent limitations of internal financial controls over financial reporting, including the possibility of collusion or improper
management override of controls, material misstatements due to error or fraud may occur and not be detected. Also, projections of any
evaluation of the internal financial controls over financial reporting to future periods are subject to the risk that the internal financial control
over financial reporting may become inadequate because of changes in conditions, or that the degree of compliance with the policies or
procedures may deteriorate.

Opinion

In our opinion, to the best of our information and according to explanation given to us ( read with note no. 30 and 39 of the financial
statements ), we report that the Company has, in all material respects, an adequate internal financial controls system over financial reporting
and such internal financial controls over financial reporting were operating effectively as at March 31, 2020, based on the internal control
over financial reporting criteria established by the Company considering the essential components of internal control stated in the Guidance
Note on Audit of Internal Financial Controls Over Financial Reporting issued by the Institute of Chartered Accountants of India.

For LODHA & CO.,

Chartered Accountants

Firm's Registration No. 301051E

Gaurav Lodha

Partner

Membership No: 507462

56
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

UDIN:20507462AAAAJN4909

Place: New Delhi

Date: 9th June 2020

[700700] Disclosures - Secretarial audit report

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019
to
31/03/2020
Disclosure in secretarial audit report explanatory [TextBlock]
Whether secretarial audit report is applicable on company No

57
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[110000] Balance sheet

Unless otherwise specified, all monetary values are in Lakhs of INR
31/03/2020 31/03/2019 31/03/2018
Balance sheet [Abstract]
Assets [Abstract]
Non-current assets [Abstract]
Property, plant and equipment 572.43 139.97 48.68
Capital work-in-progress 20.22 198.52
Investment property 0 0
Goodwill 0 0
Other intangible assets 0 0
Non-current financial assets [Abstract]
Non-current investments 0 0
Trade receivables, non-current 0 0
Loans, non-current 0 0
Other non-current financial assets 3.69 7.47
Total non-current financial assets 3.69 7.47
Deferred tax assets (net) 16.62 0
Other non-current assets 0 0
Total non-current assets 612.96 345.96
Current assets [Abstract]
Inventories 444.55 418.89
Current financial assets [Abstract]
Current investments 0 0
Trade receivables, current 218.68 248.55
Cash and cash equivalents 93.45 9.78
Loans, current 0 0
Other current financial assets 0.02 0
Total current financial assets 312.15 258.33
Current tax assets 2.77 2.72
Other current assets 16.59 21.03
Total current assets 776.06 700.97
Total assets 1,389.02 1,046.93
Equity and liabilities [Abstract]
Equity [Abstract]
Equity attributable to owners of parent [Abstract]
Equity share capital 185.91 185.91 30
Other equity 583.19 632.95
Total equity attributable to owners of parent 769.1 818.86
Non controlling interest 0 0
Total equity 769.1 818.86
Liabilities [Abstract]
Non-current liabilities [Abstract]
Non-current financial liabilities [Abstract]
Borrowings, non-current 241.46 0
Total non-current financial liabilities 241.46 0
Provisions, non-current 1.22 1.13
Deferred tax liabilities (net) 0 0.9
Total non-current liabilities 242.68 2.03
Current liabilities [Abstract]
Current financial liabilities [Abstract]
Borrowings, current 0 0
Trade payables, current 259.37 182.19
Other current financial liabilities 90.55 35.21
Total current financial liabilities 349.92 217.4
Other current liabilities 27.31 8.64
Provisions, current 0.01 0
Total current liabilities 377.24 226.04
Total liabilities 619.92 228.07
Total equity and liabilities 1,389.02 1,046.93

58
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[210000] Statement of profit and loss

Earnings per share [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Statement of profit and loss [Abstract]
Earnings per share [Abstract]
Earnings per share [Line items]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from
[INR/shares] -2.68 [INR/shares] 2.71 [INR/shares] -50.23 [INR/shares] 48.21
continuing operations
Basic earnings (loss) per share from
[INR/shares] 0 [INR/shares] 0 [INR/shares] 0 [INR/shares] 0
discontinued operations
Total basic earnings (loss) per share [INR/shares] -2.68 [INR/shares] 2.71 [INR/shares] -50.23 [INR/shares] 48.21
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from
[INR/shares] -2.68 [INR/shares] 2.71 [INR/shares] -50.23 [INR/shares] 48.21
continuing operations
Diluted earnings (loss) per share from
[INR/shares] 0 [INR/shares] 0 [INR/shares] 0 [INR/shares] 0
discontinued operations
Total diluted earnings (loss) per share [INR/shares] -2.68 [INR/shares] 2.71 [INR/shares] -50.23 [INR/shares] 48.21

59
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Statement of profit and loss [Abstract]
Income [Abstract]
Revenue from operations 2,185.62 2,044.94
Other income 0.24 4.11
Total income 2,185.86 2,049.05
Expenses [Abstract]
Cost of materials consumed 1,807.23 1,695.35
Purchases of stock-in-trade 0 6.36
Changes in inventories of finished goods, work-in-progress and
-63.33 -134.18
stock-in-trade
Employee benefit expense 274.13 275.49
Finance costs 6.38 0
Depreciation, depletion and amortisation expense 15.88 9.82
Other expenses 213.49 129.42
Total expenses 2,253.78 1,982.26
Profit before exceptional items and tax -67.92 66.79
Total profit before tax -67.92 66.79
Tax expense [Abstract]
Current tax 0 17.68
Deferred tax -17.69 0.9
Total tax expense -17.69 18.58
Total profit (loss) for period from continuing operations -50.23 48.21
Tax expense of discontinued operations 0 0
Total profit (loss) from discontinued operations after tax 0 0
Total profit (loss) for period -50.23 48.21
Comprehensive income OCI components presented net of tax [Abstract]
Whether company has other comprehensive income OCI components
Yes Yes
presented net of tax
Other comprehensive income net of tax [Abstract]
Components of other comprehensive income that will not be
reclassified to profit or loss, net of tax [Abstract]
Other comprehensive income, net of tax, gains (losses) on
0 0
revaluation
Other comprehensive income, net of tax, gains (losses) on
0 0
remeasurements of defined benefit plans
Other comprehensive income, net of tax, gains (losses) from
0 0
investments in equity instruments
Other comprehensive income, net of tax, change in fair
value of financial liability attributable to change 0 0
in credit risk of liability
Other comprehensive income, net of tax, gains (losses) on
hedging instruments that hedge investments in equity 0 0
instruments
Other comprehensive income, net of tax, net
movement in regulatory deferral account
0 0
balances related to items that will not be
reclassified to profit or loss
Share of other comprehensive income of associates
and joint ventures accounted for using equity
0 0
method that will not be reclassified to profit or
loss, net of tax
Other comprehensive income that will not be reclassified to
0.47 0
profit or loss, net of tax, others
Total other comprehensive income that will not be reclassified
0.47 0
to profit or loss, net of tax
Components of other comprehensive income that will be
reclassified to profit or loss, net of tax [Abstract]
Exchange differences on translation net of tax [Abstract]
Gains (losses) on exchange differences on translation, net of
0 0
tax
Reclassification adjustments on exchange differences on
0 0
translation, net of tax
Total other comprehensive income, net of tax, exchange
0 0
differences on translation
Debt instrument through other comprehensive income Net of tax
[Abstract]
Gains (losses) on debt instrument through other
0 0
Comprehensive income, net of tax

60
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Reclassification adjustments on debt instrument through

0 0
other Comprehensive income, net of tax
Other comprehensive income, net of tax, Debt instrument
0 0
through other comprehensive income
Cash flow hedges net of tax [Abstract]
Gains (losses) on cash flow hedges, net of tax 0 0
Reclassification adjustments on cash flow hedges, net of tax 0 0
Amounts removed from equity and included in
carrying amount of non-financial asset
(liability) whose acquisition or 0 0
incurrence was hedged highly probable
forecast transaction, net of tax
Total other comprehensive income, net of tax, cash flow hedges 0 0
Hedges of net investment in foreign operations net of tax
[Abstract]
Gains (losses) on hedges of net investments in foreign
0 0
operations, net of tax
Reclassification adjustments on hedges of net investments
0 0
in foreign operations, net of tax
Total other comprehensive income, net of tax, hedges of net
0 0
investments in foreign operations
Change in value of time value of options net of tax [Abstract]
Gains (losses) on change in value of time value of options,
0 0
net of tax
Reclassification adjustments on change in value of time
0 0
value of options, net of tax
Total other comprehensive income, net of tax, change in
0 0
value of time value of options
Change in value of forward elements of forward contracts net of
tax [Abstract]
Gains (losses) on change in value of forward elements of
0 0
forward contracts, net of tax
Reclassification adjustments on change in value of
0 0
forward elements of forward contracts, net of tax
Total other comprehensive income, net of tax, change in
0 0
value of forward elements of forward contracts
Change in value of foreign currency basis spreads net of tax
[Abstract]
Gains (losses) on change in value of foreign currency basis
0 0
spreads, net of tax
Reclassification adjustments on change in value of
0 0
foreign currency basis spreads, net of tax
Total other comprehensive income, net of tax, change in
0 0
value of foreign currency basis spreads
Other comprehensive income, net of tax, net
movement in regulatory deferral account
balances related to items that will be
reclassified to profit or loss [Abstract]
Gains (losses) on net movement in regulatory
deferral account balances related to items
0 0
that will be reclassified to profit or loss, net
of tax
Reclassification adjustments on net movement in
0 0
regulatory deferral account balances, net of tax
Total other comprehensive income, net of tax,
net movement in regulatory deferral account
0 0
balances related to items that will be
reclassified to profit or loss
Financial assets measured at fair value through other
comprehensive income net of tax [Abstract]
Gains (losses) on financial assets measured at fair
0 0
value through other comprehensive income, net of tax
Reclassification adjustments on financial assets
measured at fair value through other comprehensive 0 0
income, net of tax
Amounts removed from equity and adjusted
against fair value of financial assets on
reclassification out of fair value through 0 0
other comprehensive income measurement
category, net of tax
Total other comprehensive income, net of tax,
financial assets measured at fair value through other 0 0
comprehensive income

61
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Share of other comprehensive income of associates

and joint ventures accounted for using equity
0 0
method that will be reclassified to profit or loss,
net of tax
Other comprehensive income that will be reclassified to profit
0 0
or loss, net of tax, others
Total other comprehensive income that will be reclassified to
0 0
profit or loss, net of tax
Total other comprehensive income 0.47 0
Total comprehensive income -49.76 48.21
Comprehensive income attributable to net of tax [Abstract]
Comprehensive income, attributable to owners of parent 0 0
Comprehensive income, attributable to non-controlling interests 0 0
Comprehensive income OCI components presented before tax [Abstract]
Whether company has comprehensive income OCI components presented
No No
before tax
Other comprehensive income before tax [Abstract]
Total other comprehensive income 0.47 0
Total comprehensive income -49.76 48.21
Comprehensive income attributable to [Abstract]
Comprehensive income, attributable to owners of parent 0 0
Comprehensive income, attributable to non-controlling interests 0 0
Earnings per share explanatory [TextBlock]
Earnings per share [Abstract]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] -2.68 [INR/shares] 2.71
Basic earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 0
Total basic earnings (loss) per share [INR/shares] -2.68 [INR/shares] 2.71
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from continuing operations [INR/shares] -2.68 [INR/shares] 2.71
Diluted earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 0
Total diluted earnings (loss) per share [INR/shares] -2.68 [INR/shares] 2.71

[210000a] Statement of profit and loss

Other comprehensive income that will not be reclassified to profit or loss, net of tax, others [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other comprehensive income that will not be reclassified to profit or loss, net of tax, others [Axis] othercomprehensiveincome
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Other comprehensive income that will not be reclassified to profit or loss, net of tax,
others [Abstract]
Other comprehensive income that will not be reclassified to profit or loss, net of tax,
others [Line items]
other
Description of other comprehensive income that will not be reclassified to profit other comprehensive
comprehensive
or loss, net of tax, others income
income
Other comprehensive income that will not be reclassified to profit or loss, net of tax,
0.47 0
others

62
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[400200] Statement of changes in equity

Statement of changes in equity [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Equity attributable
to the equity
Components of equity [Axis] Equity [Member]
holders of the
parent [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Balance at beginning of period (if restatement
632.95 -0.55 632.95
is applicable)
Adjustments to equity for restatement [Abstract]
Effect of changes in accounting policy 0 0 0
Correction of prior period errors 0 0 0
Adjustments to equity for restatement 0 0 0
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period -50.23 48.21 -50.23
Changes in comprehensive income components 0 0 0
Total comprehensive income -50.23 48.21 -50.23
Other changes in equity [Abstract]
Other additions to reserves 0.47 0 0.47
Deductions to reserves [Abstract]
Other utilisation of securities premium
0 0 0
if permitted
Other deductions to reserves 0 0 0
Total deductions to reserves 0 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation
[Abstract]
Interim equity dividend
0 0 0
appropriation
Interim special dividend
0 0 0
appropriation
Total interim dividend appropriation 0 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0 0
Final special dividend appropriation 0 0 0
Total final dividend appropriation 0 0 0
Total dividend appropriation 0 0 0
Equity dividend tax appropriation 0 0 0
Other appropriations 0 0 0
Transfer to Retained earnings 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and retained earnings
Appropriation towards bonus shares 0 0 0
Increase (decrease) through other
0 585.29 0
contributions by owners, equity
Increase (decrease) through other
0 0 0
distributions to owners, equity
Increase (decrease) through other changes,
0 0 0
equity
Increase (decrease) through changes in
ownership interests in subsidiaries that 0 0 0
do not result in loss of control, equity
Other changes in equity, others 0 0 0
Total other changes in equity 0.47 585.29 0.47
Total increase (decrease) in equity -49.76 633.5 -49.76
Other equity at end of period 583.19 632.95 -0.55 583.19

63
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Statement of changes in equity [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Equity attributable to the equity
Components of equity [Axis] Reserves [Member]
holders of the parent [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Balance at beginning of period (if restatement
-0.55 632.95 -0.55
is applicable)
Adjustments to equity for restatement [Abstract]
Effect of changes in accounting policy 0 0 0
Correction of prior period errors 0 0 0
Adjustments to equity for restatement 0 0 0
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 48.21 -50.23 48.21
Changes in comprehensive income components 0 0 0
Total comprehensive income 48.21 -50.23 48.21
Other changes in equity [Abstract]
Other additions to reserves 0 0.47 0
Deductions to reserves [Abstract]
Other utilisation of securities premium
0 0 0
if permitted
Other deductions to reserves 0 0 0
Total deductions to reserves 0 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation
[Abstract]
Interim equity dividend
0 0 0
appropriation
Interim special dividend
0 0 0
appropriation
Total interim dividend appropriation 0 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0 0
Final special dividend appropriation 0 0 0
Total final dividend appropriation 0 0 0
Total dividend appropriation 0 0 0
Equity dividend tax appropriation 0 0 0
Other appropriations 0 0 0
Transfer to Retained earnings 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and retained earnings
Appropriation towards bonus shares 0 0 0
Increase (decrease) through other
585.29 0 585.29
contributions by owners, equity
Increase (decrease) through other
0 0 0
distributions to owners, equity
Increase (decrease) through other changes,
0 0 0
equity
Increase (decrease) through changes in
ownership interests in subsidiaries that 0 0 0
do not result in loss of control, equity
Other changes in equity, others 0 0 0
Total other changes in equity 585.29 0.47 585.29
Total increase (decrease) in equity 633.5 -49.76 633.5
Other equity at end of period 632.95 -0.55 583.19 632.95

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Statement of changes in equity [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Reserves
Components of equity [Axis] Securities premium reserve [Member]
[Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Balance at beginning of period (if restatement
585.29 0
is applicable)
Adjustments to equity for restatement [Abstract]
Effect of changes in accounting policy 0 0
Correction of prior period errors 0 0
Adjustments to equity for restatement 0 0
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 0 0
Changes in comprehensive income components 0
Total comprehensive income 0 0
Other changes in equity [Abstract]
Other additions to reserves 0 0
Deductions to reserves [Abstract]
Securities premium adjusted bonus shares 0 0
Securities premium adjusted writing off
0 0
preliminary expenses
Securities premium adjusted writing
off discount expenses issue shares 0 0
debentures
Securities premium adjusted premium
payable redemption preference shares 0 0
debentures
Securities premium adjusted
purchase own shares other securities 0
under section 68
Other utilisation of securities premium
0 0
if permitted
Other deductions to reserves 0 0
Total deductions to reserves 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation
[Abstract]
Interim equity dividend
0 0
appropriation
Interim special dividend
0 0
appropriation
Total interim dividend appropriation 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0
Final special dividend appropriation 0 0
Total final dividend appropriation 0 0
Total dividend appropriation 0 0
Equity dividend tax appropriation 0 0
Other appropriations 0 0
Transfer to Retained earnings 0 0
Total appropriations for dividend,
0 0
dividend tax and retained earnings
Appropriation towards bonus shares 0 0
Increase (decrease) through other
0 585.29
contributions by owners, equity
Increase (decrease) through other
0 0
distributions to owners, equity
Increase (decrease) through other changes,
0 0
equity
Increase (decrease) through changes in
ownership interests in subsidiaries that 0 0
do not result in loss of control, equity
Other changes in equity, others 0 0

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total other changes in equity 0 585.29

Total increase (decrease) in equity 0 585.29
Other equity at end of period -0.55 585.29 585.29 0

Statement of changes in equity [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other retained
Components of equity [Axis] Retained earnings [Member]
earning [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Balance at beginning of period (if restatement
47.66 -0.55 47.66
is applicable)
Adjustments to equity for restatement [Abstract]
Effect of changes in accounting policy 0 0 0
Correction of prior period errors 0 0 0
Adjustments to equity for restatement 0 0 0
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period -50.23 48.21 -50.23
Changes in comprehensive income components 0 0 0
Total comprehensive income -50.23 48.21 -50.23
Other changes in equity [Abstract]
Other additions to reserves 0.47 0 0.47
Deductions to reserves [Abstract]
Other utilisation of securities premium
0 0 0
if permitted
Other deductions to reserves 0 0 0
Total deductions to reserves 0 0 0
Appropriations for dividend, dividend tax
and general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation
[Abstract]
Interim equity dividend
0 0 0
appropriation
Interim special dividend
0 0 0
appropriation
Total interim dividend appropriation 0 0 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0 0 0
Final special dividend appropriation 0 0 0
Total final dividend appropriation 0 0 0
Total dividend appropriation 0 0 0
Equity dividend tax appropriation 0 0 0
Other appropriations 0 0 0
Transfer to Retained earnings 0 0 0
Total appropriations for dividend,
0 0 0
dividend tax and retained earnings
Appropriation towards bonus shares 0 0 0
Increase (decrease) through other
0 0 0
contributions by owners, equity
Increase (decrease) through other
0 0 0
distributions to owners, equity
Increase (decrease) through other changes,
0 0 0
equity
Increase (decrease) through changes in
ownership interests in subsidiaries that 0 0 0
do not result in loss of control, equity
Other changes in equity, others 0 0 0
Total other changes in equity 0.47 0 0.47
Total increase (decrease) in equity -49.76 48.21 -49.76
Other equity at end of period -2.1 47.66 -0.55 -2.1

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Statement of changes in equity [Table] ..(5)

Unless otherwise specified, all monetary values are in Lakhs of INR
Components of equity [Axis] Other retained earning [Member]
01/04/2018
to 31/03/2018
31/03/2019
Other equity [Abstract]
Statement of changes in equity [Line items]
Equity [Abstract]
Balance at beginning of period (if restatement is applicable) -0.55
Adjustments to equity for restatement [Abstract]
Effect of changes in accounting policy 0
Correction of prior period errors 0
Adjustments to equity for restatement 0
Changes in equity [Abstract]
Comprehensive income [Abstract]
Profit (loss) for period 48.21
Changes in comprehensive income components 0
Total comprehensive income 48.21
Other changes in equity [Abstract]
Other additions to reserves 0
Deductions to reserves [Abstract]
Other utilisation of securities premium if permitted 0
Other deductions to reserves 0
Total deductions to reserves 0
Appropriations for dividend, dividend tax and general reserve [Abstract]
Dividend appropriation [Abstract]
Interim dividend appropriation [Abstract]
Interim equity dividend appropriation 0
Interim special dividend appropriation 0
Total interim dividend appropriation 0
Final dividend appropriation [Abstract]
Final equity dividend appropriation 0
Final special dividend appropriation 0
Total final dividend appropriation 0
Total dividend appropriation 0
Equity dividend tax appropriation 0
Other appropriations 0
Transfer to Retained earnings 0
Total appropriations for dividend, dividend tax and retained earnings 0
Appropriation towards bonus shares 0
Increase (decrease) through other contributions by owners, equity 0
Increase (decrease) through other distributions to owners, equity 0
Increase (decrease) through other changes, equity 0
Increase (decrease) through changes in ownership interests in
0
subsidiaries that do not result in loss of control, equity
Other changes in equity, others 0
Total other changes in equity 0
Total increase (decrease) in equity 48.21
Other equity at end of period 47.66 -0.55

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[320000] Cash flow statement, indirect

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to 31/03/2018
31/03/2020 31/03/2019
Statement of cash flows [Abstract]
Whether cash flow statement is applicable on company Yes Yes
Cash flows from used in operating activities [Abstract]
Profit before tax -67.92 66.79
Adjustments for reconcile profit (loss) [Abstract]
Adjustments for finance costs 6.38 0
Adjustments for decrease (increase) in inventories -25.66 -418.89
Adjustments for decrease (increase) in trade receivables, current 38.07 -277.04
Adjustments for increase (decrease) in trade payables, current 77.18 182.19
Adjustments for depreciation and amortisation expense 15.88 9.82
Adjustments for other financial liabilities, current 11.21 24.68
Adjustments for interest income 0.02 4.11
Other adjustments for which cash effects are investing or financing
-0.22 0
cash flow
Other adjustments for non-cash items 3.34 0
Total adjustments for reconcile profit (loss) 126.16 -483.35
Net cash flows from (used in) operations 58.24 -416.56
Income taxes paid (refund) 0.05 20.4
Net cash flows from (used in) operating activities 58.19 -436.96
Cash flows from used in investing activities [Abstract]
Proceeds from sales of property, plant and equipment 1 0
Purchase of property, plant and equipment 274.16 299.64
Proceeds from sales of other long-term assets 0 0
Interest received 0.02 4.11
Income taxes paid (refund) 0 0
Net cash flows from (used in) investing activities -273.14 -295.53
Cash flows from used in financing activities [Abstract]
Proceeds from issuing shares 0 741.2
Proceeds from borrowings 305 0
Repayments of borrowings 0 0
Interest paid 6.38 0
Income taxes paid (refund) 0 0
Net cash flows from (used in) financing activities 298.62 741.2
Net increase (decrease) in cash and cash equivalents before effect of
83.67 8.71
exchange rate changes
Net increase (decrease) in cash and cash equivalents 83.67 8.71
Cash and cash equivalents cash flow statement at end of period 93.45 9.78 1.07

[610100] Notes - List of accounting policies

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Textual information (35)
Disclosure of significant accounting policies [TextBlock] [See below]
Textual information (36) Textual information (37)
Description of accounting policy for recognition of revenue [TextBlock] [See below] [See below]

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (35)

Disclosure of significant accounting policies [Text Block]

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)

NOTES TO THE FINANCIAL STATEMENTS

Note No. 1. - Corporate and General Information

SOMANY BATH FITTINGS PRIVATE LIMITED (FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)
referred to as "the Company" is domiciled in India. The registered office of the Company is at HOUSE NO. -3038, SECTOR-20D,
CHANDIGARH-160020 India

The Company has manufacturing plant in Derabassi (Punjab). The Company is a manufacturer of Bath Fittings.

The financial statements of the company for the year ended March 31, 2020 were authorized for issue in accordance with a resolution of the
directors on 09th June, 2020.

Note No. 2. - SIGNIFICANT ACCOUNTING POLICIES

The Company has consistently applied the following accounting policies to all periods presented in the financial statements.

2.1 Basis of preparation

The Financial statements of Somany Bath Fittings Private Limited ("the Company") comply in all material aspects with Indian Accounting
Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 ("the Act"), as notified under the Companies (Indian
Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other
accounting principles generally accepted in India.

2.2 Basis of measurement

The financial statements have been prepared under the historical cost convention on accrual basis. Further, financial Assets and Liabilities are
measured at fair value at each reporting date, whenever applicable.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique.
In estimating the fair value of an asset or a liability, the Company take into account the characteristics of the asset or liability if market
participants would take those characteristics into account when pricing the asset or liability at the measurement date.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the
inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are
described as follows:

'- Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the company can access at the
measurement date;

'- Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or
indirectly; and

'- Level 3 inputs are unobservable inputs for the asset or liability.

2.3 Functional and presentation currency

These financial statements are presented in Indian National Rupee ('INR'), which is the Company's functional currency. All amounts have
been rounded to the nearest Lakhs, unless otherwise indicated.

2.4 Use of judgements and estimates

In preparing these financial statements, management has made judgements, estimates and assumptions that affect the application of the
company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Management believes that the estimates
used in the preparation of the financial statements are prudent and reasonable. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

Judgements

Information about the judgements made in applying accounting policies that have the most significant effects on the amounts recognised in
the financial statements have been given below:

- Classification of financial assets: assessment of business model within which the assets are held and assessment of whether the contractual
terms of the financial asset are solely payments of principal and interest on the principal amount outstanding.

Assumptions and estimation uncertainties

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment in the financial
statements for every period ended is included below:

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

- Recognition of deferred tax assets: availability of future taxable profit against which carry-forward tax losses can be used;

- Impairment test: key assumptions underlying recoverable amounts.

- Useful life and residual value of Property, Plant and Equipments.

'- Recognition and measurement of provisions and contingencies: key assumptions about the likelihood and magnitude of an outflow of
resources

2.5 Classification of Assets and Liabilities as Current and Non-Current

The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset/liabilities is treated as
current when it is:

- Expected to be realised/settled (liabilities) or intended to be sold or consumed in normal operating cycle.

- Held primarily for the purpose of trading

- Expected to be realised/settled within twelve months after the reporting period, or

- Cash and cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting
period or There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.

All other assets/liabilities are classified as non-current.

Deferred tax assets and liabilities are classified as non-current assets/liabilities.

The operating cycle is the time between the acquisition of the assets for processing and their realisation in cash and cash equivalents.

2.6 Property, Plant and Equipment

Recognition and Measurement

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Items of property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment loss, if any. The cost of
assets comprises of purchase price and directly attributable cost of bringing the assets to working condition for its intended use including
borrowing cost and incidental expenditure during construction incurred upto the date when the assets are ready to use. Capital work in
progress includes cost of assets at sites, construction expenditure and interest on the funds deployed less any impairment loss, if any.

If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as a separate item
(major components) of property, plant and equipment.

Subsequent Measurement

Subsequent expenditure is capitalised only if it is probable that there is an increase in the future economic benefits associated with the
expenditure will flow to the company.

Depreciation

Depreciation on fixed assets is calculated on Straight Line Method using the rates arrived at estimated useful lives given in Schedule II of the
Companies Act, 2013, except for the following which has been determined on the basis of Technical evaluation

Particulars Useful Life

Tools & Die 5 Years

Depreciation on additions to or on disposal of assets is calculated on pro-rata basis.

Depreciation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

Individual assets costing below Rs. 5000 are fully depreciated in the year of purchase.

Capital work-in-progress

Expenditure incurred during the construction period, including all expenditure direct and indirect expenses, incidental and related to
construction, is carried forward and on completion, the costs are allocated to the respective property, plant and equipment.

De-recognisation

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the
continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as
the difference between net disposal proceeds and the carrying amount of the asset and is recognised in the statement of profit and loss.

2.7 Intangible assets

Intangible Assets (Other than Goodwill) acquired separately are stated at cost less accumulated amortization and impairment loss, if any.
Intangible assets are amortized on straight line method basis over the estimated useful life. Estimated useful life of the Software and
designing rights is considered as 3 years.

Amortisation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

An intangible asset is de-recognised on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses
arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of
the asset are recognised in the statement of profit and loss when the asset is derecognised.

2.8 Impairment of non-financial assets

At each reporting date, the Company reviews the carrying amounts of its non-financial assets (other than inventories and deferred tax assets)
to determine whether there is any indication on impairment. If any such indication exists, then the recoverable amount of assets is estimated.

For impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are
largely independent of the cash inflows of other assets or Cash Generating Unit (CGUs).

The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is based on the
estimated future cash flows, discounted to their present value using a pretax discount rate that reflects current market assessments of the time
value of money and the risks specific to the asset or CGU. An impairment loss is recognised if the carrying amount of an asset or CGU
exceeds its recoverable amount.

Impairment loss in respect of assets other than goodwill is reversed only to the extent that the assets carrying amount does not exceed the
carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior
years. A reversal of impairment loss is recognised immediately in the Statement of Profit & Loss.

2.9 Borrowing Cost

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Borrowing costs directly attributable to the acquisition, construction of qualifying assets are capitalised as part of the cost of such assets till
the period the said assets are substantially ready for their intended use.

The loan origination costs directly attributable to the acquisition of borrowings (e.g. loan processing fee, upfront fee) are amortised on the
basis of the Effective Interest Rate (EIR) method over the term of the loan.

Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted
from the borrowing costs eligible for capitalization. All other borrowing costs are recognised in the statement of profit and loss in the period
in which they are incurred.

2.10 Foreign currency transactions

Transactions in foreign currencies are recorded by the Company entities at their respective functional currency at the exchange rates
prevailing at the date of the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currency are
translated to the functional currency at the exchange rates prevailing at the reporting date.

Exchange differences arising on settlement or translation of monetary items are recognised in the statement of profit and loss except
exchange differences on foreign currency borrowings included in the borrowing cost when they are regarded as an adjustment to interest
costs on those foreign currency borrowings.

Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates at the date of initial
transactions. Non-monetary items measure at fair value in a foreign currency are translated using the exchange rates at the date when the fair
value is determined.

2.11 Employee benefits

Short term employee benefits

Short-term employee benefits are expensed in the year in which the related services are provided. A liability is recognised for the amount
expected to be paid if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by
the employee and the obligation can be estimated reliably.

Defined contribution plans

Employee benefits in the form of Provident Fund (with Government Authorities) and Employees' pension Scheme are defined as contribution
plan and charged as expenses during the period in which the employees perform the services.

2.12 Revenue Recognition

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

The Company recognizes revenue when it satisfies a performance obligation in accordance with the provisions of contract with the customer.
This is achieved when;

i) effective control of goods alongwith significant risks and rewards of ownership has been transferred to customer and in case of
services, the year in which such services are rendered.

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the Company and the
revenue can be reliably measured. Claim on insurance companies, interest and others, where quantum of accrual cannot be ascertained with
reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

2.13 Inventories

Inventories are valued at lower of cost and net realisable value except waste/scrap which is valued at net realisable value. Cost of finished
goods and stock in process is determined by taking cost of purchases, material consumed, labour and related overheads. Cost of raw materials
and stores & spare parts is computed on weighted average basis. Net realisable value is the estimated selling price in the ordinary course of
business, less estimated costs of completion and to make the sale.

2.14 Provisions, Contingent Liabilities and Contingent Assets

Bases on the best estimate provisions are recognized when there is a present obligation (legal or constructive) as a result of a past event and it
is probable ("more likely than not") that it is required to settle the obligation, and a reliable estimate can be made of the amount of the
obligation at reporting date.

A contingent liability is a possible obligation that arises from a past event, with the resolution of the contingency dependent on uncertain
future events, or a present obligation where no outflow is probable. Major contingent liabilities are disclosed in the financial statements
unless the possibility of an outflow of economic resources is remote.

Contingent assets are not recognized in the financial statements but disclosed, where an inflow of economic benefit is probable.

2.15 Measurement of fair value

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

a) Financial Instruments

The estimated fair value of the Company's financial instruments is based on market prices and valuation techniques. Valuations are made
with the objective to include relevant factors that market participants would consider in setting a price, and to apply accepted economic and
financial methodologies for the pricing of financial instruments. References for less active markets are carefully reviewed to establish
relevant and comparable data.

b) Marketable and non-marketable equity securities

Fair value for quoted securities is based on quoted market prices as of the reporting date. Fair value for unquoted securities is calculated
based on commonly accepted valuation techniques utilizing significant unobservable data, primarily cash flow based models. If fair value
cannot be measured reliably unlisted shares are recognized at cost.

2.16 Financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another
entity. Financial instruments also include derivative contracts such as foreign currency foreign exchange forward contracts, cross currency
interest rate swaps, interest rate swaps and currency options; and embedded derivatives in the host contract.

Financial Assets

Initial recognition and measurement

All financial assets are recognised initially at fair value, in the case of financial assets not recorded at fair value through profit or loss,
transaction costs that are attributable to the acquisition of the financial asset.

Classifications

The company classifies its financial assets as subsequently measured at either amortised cost or fair value depending on the company's
business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

Derecognition of financial assets

A financial asset (or, where applicable, a part of a financial asset or part of a Company of similar financial assets) is primarily derecognised
(i.e. removed from the company's balance sheet) when:

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

- The rights to receive cash flows from the asset have expired, or

- The company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in
full without material delay to a third party under a 'pass-through' arrangement; and either (a) the company has transferred substantially all the
risks and rewards of the asset, or (b) the company has neither transferred nor retained substantially all the risks and rewards of the asset, but
has transferred control of the asset.

Impairment of financial assets

The Company assesses on a forward looking basis the expected credit losses associated with its assets carried at amortised cost and FVOCI.
The impairment methodology applied depends on whether there has been a significant increase in credit risk.

With regard to trade receivable, the Company applies the simplified approach as permitted by Ind AS 109, Financial Instruments, which
requires expected lifetime losses to be recognised from the initial recognition of the trade receivables.

Financial liabilities

Initial recognition and measurement

Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, amortised cost, as
appropriate.

All financial liabilities are recognised initially at fair value and, in the case of amortised cost, net of directly attributable transaction costs.

Subsequent measurement

The measurement of financial liabilities depends on their classification, as described below:

Financial Liabilities measured at amortised cost

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the E[R method. Gains and
losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.

Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the
EIR. The EIR amortisation is included as finance costs in the statement of profit and loss.

Financial liabilities at fair value through profit or loss

Financial liabilities at fair value through profit or loss include financial liabilities designated upon initial recognition as at fair value through
profit or loss.

Derecognition of financial liabilities

The company derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire.

2.17 Income tax

Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to items recognised
directly in equity or in Other Comprehensive Income.

Current tax

Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable
or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted at the reporting date. Current tax
assets and liabilities are offset only if, the Company:

a) Has a legally enforceable right to set off the recognised amounts; and

b) Intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Deferred tax

Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the balance sheet and the corresponding
tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.
Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

be available against which those deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the
temporary difference arises from initial recognition of goodwill or from the initial recognition (other than in a business combination) of other
assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that
sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the
asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date.

Minimum Alternative Tax (MAT) is recognized as an asset only when and to the extent there is convincing evidence that the Company will
pay normal income tax during the specified period. In the year in which the MAT credit becomes eligible to be recognized as an asset in
accordance with the recommendations contained in guidance note issued by the Institute of Chartered Accountants of India, the said asset is
created by way of credit to the consolidated statement of profit and loss and included in deferred tax assets. The Company reviews the same
at each balance sheet date and writes down the carrying amount of MAT entitlement to the extent there is no longer convincing evidence to
the effect that Company will pay normal income tax during the specified period.

2.18 Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.

For the purposes of the Cash Flow Statement, cash and cash equivalents is as defined above, net of outstanding bank overdrafts. In the
balance sheet, bank overdrafts are shown within borrowings in current liabilities.

2.19 Segment Reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The board
of directors of the Company has been identified as being the chief operating decision maker by the Management of the company.

2.20 Leases

The determination of whether an arrangement is (or contains) a lease is based on the substance of the arrangement at the inception of the
lease. The arrangement is (or contains) a lease if fulfilment of the arrangement is dependent on the use of a specific asset or assets and the
arrangement conveys a right to use the asset or assets, even if that right is not explicitly specified in an arrangement.

Company as a lessor

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Leases in which the Company does not transfer substantially all the risks and rewards of ownership of an asset are classified as operating
leases. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs
incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised over the lease
term on the same basis as rental income. Contingent rents are recognised as revenue in the period in which they are earned.
Leases are classified as finance leases when substantially all of the risks and rewards of ownership are transferred from the Company to the
lessee. Amounts due from lessees under finance leases are recorded as receivables at the Company's net investment in the leases. Finance
lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the net investment outstanding in respect
of the lease.

Company as a lessee

The Company assesses whether a contract is or contains a lease, at inception of the contract. The Company recognises a right-of-use asset
and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as
leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Company recognises the lease payments as
an operating expense on a straight-line basis over the lease term, unless another systematic basis is more representative of the time pattern in
which economic benefits from the leased assets are consumed. Contingent and variable rentals are recognized as expense in the periods in
which they are incurred.

Textual information (36)

Description of accounting policy for recognition of revenue [Text Block]

2.12 Revenue Recognition

The Company recognizes revenue when it satisfies a performance obligation in accordance with the provisions of contract with the customer.
This is achieved when;

i) effective control of goods alongwith significant risks and rewards of ownership has been transferred to customer and in case of services,
the year in which such services are rendered.

ii) he amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the Company and the
revenue can be reliably measured. Claim on insurance companies, interest and others, where quantum of accrual cannot be ascertained with
reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (37)

Description of accounting policy for recognition of revenue [Text Block]

2.12 Revenue Recognition

The Company recognises revenue from sale of goods when;

i) the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the company and the
revenue can be reliably measured. Claim on insurance companies, dividend, interest and others, where quantum of accrual cannot be
ascertained with reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

[610200] Notes - Corporate information and statement of IndAs compliance

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of corporate information notes and other explanatory information
[TextBlock]
Textual information (38) Textual information (39)
Statement of Ind AS compliance [TextBlock] [See below] [See below]
Whether there is any departure from Ind AS No No
Whether there are reclassifications to comparative amounts No No
Textual information (40)
Disclosure of significant accounting policies [TextBlock] [See below]

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (38)

Statement of Ind AS compliance [Text Block]

The accounting policies set out in note 2 have been applied in preparing the financial statements for the year ended 31 March 2020, the
comparative information presented in these financial statements for the year ended 31 March 2019. In preparing its opening Ind AS statement
of financial position, the Company has adjusted amounts reported previously in financial statements prepared in accordance with Indian
GAAP (previous GAAP). An explanation of how the transition from previous GAAP to Ind AS has affected the Company's financial
position, financial performance and cash flows is set out in the following tables and the notes that accompany the tables.

Exemptions and exceptions availed

Set out below are the applicable Ind AS 101 optional exemptions and mandatory exceptions applied in the transition from previous GAAP to
Ind AS.

Ind AS optional exemptions

Deemed cost
Ind AS 101 permits a first-time adopter to elect to continue with the carrying value for all of its property, plant and equipment as recognised
in the financial statements as at the date of transition to Ind AS, measured as per the previous GAAP and use that as its deemed cost as at the
date of transition after making necessary adjustments for de-commissioning liabilities. This exemption can also be used for intangible assets
covered by Ind AS 38 Intangible Assets. Accordingly, the Company has elected to measure all of its property, plant and equipment and
intangible assets at their previous GAAP carrying value.

Textual information (39)

Statement of Ind AS compliance [Text Block]

First Time Adoption of Ind AS

As stated in note2, these are the Company's first financial statements prepared in accordance with Ind AS
The accounting policies set out in note 2 have been applied in preparing the financial statements for the year ended 31 March 2019, the
comparative information presented in these financial statements for the year ended 31 March 2018. In preparing its opening Ind AS
statement of financial position, the Company has adjusted amounts reported previously in financial statements prepared in accordance with
Indian GAAP (previous GAAP). An explanation of how the transition from previous GAAP to Ind AS has affected the Company's financial
position, financial performance and cash flows is set out in the following tables and the notes that accompany the tables.

Exemptions and exceptions availed

Set out below are the applicable Ind AS 101 optional exemptions and mandatory exceptions applied in the transition from previous GAAP
to Ind AS.

Ind AS optional exemptions

Deemed cost
Ind AS 101 permits a first-time adopter to elect to continue with the carrying value for all of its property, plant and equipment as recognised
in the financial statements as at the date of transition to Ind AS, measured as per the previous GAAP and use that as its deemed cost as at
the date of transition after making necessary adjustments for de-commissioning liabilities. This exemption can also be used for intangible
assets covered by Ind AS 38 Intangible Assets. Accordingly, the Company has elected to measure all of its property, plant and equipment
and intangible assets at their previous GAAP carrying value.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (40)

Disclosure of significant accounting policies [Text Block]

SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)

NOTES TO THE FINANCIAL STATEMENTS

Note No. 1. - Corporate and General Information

SOMANY BATH FITTINGS PRIVATE LIMITED (FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)
referred to as "the Company" is domiciled in India. The registered office of the Company is at HOUSE NO. -3038, SECTOR-20D,
CHANDIGARH-160020 India

The Company has manufacturing plant in Derabassi (Punjab). The Company is a manufacturer of Bath Fittings.

The financial statements of the company for the year ended March 31, 2020 were authorized for issue in accordance with a resolution of the
directors on 09th June, 2020.

Note No. 2. - SIGNIFICANT ACCOUNTING POLICIES

The Company has consistently applied the following accounting policies to all periods presented in the financial statements.

2.1 Basis of preparation

The Financial statements of Somany Bath Fittings Private Limited ("the Company") comply in all material aspects with Indian Accounting
Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 ("the Act"), as notified under the Companies (Indian
Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other
accounting principles generally accepted in India.

2.2 Basis of measurement

The financial statements have been prepared under the historical cost convention on accrual basis. Further, financial Assets and Liabilities are
measured at fair value at each reporting date, whenever applicable.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique.
In estimating the fair value of an asset or a liability, the Company take into account the characteristics of the asset or liability if market
participants would take those characteristics into account when pricing the asset or liability at the measurement date.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the
inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are
described as follows:

'- Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the company can access at the
measurement date;

'- Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or
indirectly; and

'- Level 3 inputs are unobservable inputs for the asset or liability.

2.3 Functional and presentation currency

These financial statements are presented in Indian National Rupee ('INR'), which is the Company's functional currency. All amounts have
been rounded to the nearest Lakhs, unless otherwise indicated.

2.4 Use of judgements and estimates

In preparing these financial statements, management has made judgements, estimates and assumptions that affect the application of the
company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Management believes that the estimates
used in the preparation of the financial statements are prudent and reasonable. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

Judgements

Information about the judgements made in applying accounting policies that have the most significant effects on the amounts recognised in
the financial statements have been given below:

- Classification of financial assets: assessment of business model within which the assets are held and assessment of whether the contractual
terms of the financial asset are solely payments of principal and interest on the principal amount outstanding.

Assumptions and estimation uncertainties

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment in the financial
statements for every period ended is included below:

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

- Recognition of deferred tax assets: availability of future taxable profit against which carry-forward tax losses can be used;

- Impairment test: key assumptions underlying recoverable amounts.

- Useful life and residual value of Property, Plant and Equipments.

'- Recognition and measurement of provisions and contingencies: key assumptions about the likelihood and magnitude of an outflow of
resources

2.5 Classification of Assets and Liabilities as Current and Non-Current

The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset/liabilities is treated as
current when it is:

- Expected to be realised/settled (liabilities) or intended to be sold or consumed in normal operating cycle.

- Held primarily for the purpose of trading

- Expected to be realised/settled within twelve months after the reporting period, or

- Cash and cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting
period or There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.

All other assets/liabilities are classified as non-current.

Deferred tax assets and liabilities are classified as non-current assets/liabilities.

The operating cycle is the time between the acquisition of the assets for processing and their realisation in cash and cash equivalents.

2.6 Property, Plant and Equipment

Recognition and Measurement

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Items of property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment loss, if any. The cost of
assets comprises of purchase price and directly attributable cost of bringing the assets to working condition for its intended use including
borrowing cost and incidental expenditure during construction incurred upto the date when the assets are ready to use. Capital work in
progress includes cost of assets at sites, construction expenditure and interest on the funds deployed less any impairment loss, if any.

If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as a separate item
(major components) of property, plant and equipment.

Subsequent Measurement

Subsequent expenditure is capitalised only if it is probable that there is an increase in the future economic benefits associated with the
expenditure will flow to the company.

Depreciation

Depreciation on fixed assets is calculated on Straight Line Method using the rates arrived at estimated useful lives given in Schedule II of the
Companies Act, 2013, except for the following which has been determined on the basis of Technical evaluation

Particulars Useful Life

Tools & Die 5 Years

Depreciation on additions to or on disposal of assets is calculated on pro-rata basis.

Depreciation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

Individual assets costing below Rs. 5000 are fully depreciated in the year of purchase.

Capital work-in-progress

Expenditure incurred during the construction period, including all expenditure direct and indirect expenses, incidental and related to
construction, is carried forward and on completion, the costs are allocated to the respective property, plant and equipment.

De-recognisation

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the
continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as
the difference between net disposal proceeds and the carrying amount of the asset and is recognised in the statement of profit and loss.

2.7 Intangible assets

Intangible Assets (Other than Goodwill) acquired separately are stated at cost less accumulated amortization and impairment loss, if any.
Intangible assets are amortized on straight line method basis over the estimated useful life. Estimated useful life of the Software and
designing rights is considered as 3 years.

Amortisation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

An intangible asset is de-recognised on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses
arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of
the asset are recognised in the statement of profit and loss when the asset is derecognised.

2.8 Impairment of non-financial assets

At each reporting date, the Company reviews the carrying amounts of its non-financial assets (other than inventories and deferred tax assets)
to determine whether there is any indication on impairment. If any such indication exists, then the recoverable amount of assets is estimated.

For impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are
largely independent of the cash inflows of other assets or Cash Generating Unit (CGUs).

The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is based on the
estimated future cash flows, discounted to their present value using a pretax discount rate that reflects current market assessments of the time
value of money and the risks specific to the asset or CGU. An impairment loss is recognised if the carrying amount of an asset or CGU
exceeds its recoverable amount.

Impairment loss in respect of assets other than goodwill is reversed only to the extent that the assets carrying amount does not exceed the
carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior
years. A reversal of impairment loss is recognised immediately in the Statement of Profit & Loss.

2.9 Borrowing Cost

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Borrowing costs directly attributable to the acquisition, construction of qualifying assets are capitalised as part of the cost of such assets till
the period the said assets are substantially ready for their intended use.

The loan origination costs directly attributable to the acquisition of borrowings (e.g. loan processing fee, upfront fee) are amortised on the
basis of the Effective Interest Rate (EIR) method over the term of the loan.

Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted
from the borrowing costs eligible for capitalization. All other borrowing costs are recognised in the statement of profit and loss in the period
in which they are incurred.

2.10 Foreign currency transactions

Transactions in foreign currencies are recorded by the Company entities at their respective functional currency at the exchange rates
prevailing at the date of the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currency are
translated to the functional currency at the exchange rates prevailing at the reporting date.

Exchange differences arising on settlement or translation of monetary items are recognised in the statement of profit and loss except
exchange differences on foreign currency borrowings included in the borrowing cost when they are regarded as an adjustment to interest
costs on those foreign currency borrowings.

Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates at the date of initial
transactions. Non-monetary items measure at fair value in a foreign currency are translated using the exchange rates at the date when the fair
value is determined.

2.11 Employee benefits

Short term employee benefits

Short-term employee benefits are expensed in the year in which the related services are provided. A liability is recognised for the amount
expected to be paid if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by
the employee and the obligation can be estimated reliably.

Defined contribution plans

Employee benefits in the form of Provident Fund (with Government Authorities) and Employees' pension Scheme are defined as contribution
plan and charged as expenses during the period in which the employees perform the services.

2.12 Revenue Recognition

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

The Company recognizes revenue when it satisfies a performance obligation in accordance with the provisions of contract with the customer.
This is achieved when;

i) effective control of goods alongwith significant risks and rewards of ownership has been transferred to customer and in case of
services, the year in which such services are rendered.

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the Company and the
revenue can be reliably measured. Claim on insurance companies, interest and others, where quantum of accrual cannot be ascertained with
reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

2.13 Inventories

Inventories are valued at lower of cost and net realisable value except waste/scrap which is valued at net realisable value. Cost of finished
goods and stock in process is determined by taking cost of purchases, material consumed, labour and related overheads. Cost of raw materials
and stores & spare parts is computed on weighted average basis. Net realisable value is the estimated selling price in the ordinary course of
business, less estimated costs of completion and to make the sale.

2.14 Provisions, Contingent Liabilities and Contingent Assets

Bases on the best estimate provisions are recognized when there is a present obligation (legal or constructive) as a result of a past event and it
is probable ("more likely than not") that it is required to settle the obligation, and a reliable estimate can be made of the amount of the
obligation at reporting date.

A contingent liability is a possible obligation that arises from a past event, with the resolution of the contingency dependent on uncertain
future events, or a present obligation where no outflow is probable. Major contingent liabilities are disclosed in the financial statements
unless the possibility of an outflow of economic resources is remote.

Contingent assets are not recognized in the financial statements but disclosed, where an inflow of economic benefit is probable.

2.15 Measurement of fair value

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

a) Financial Instruments

The estimated fair value of the Company's financial instruments is based on market prices and valuation techniques. Valuations are made
with the objective to include relevant factors that market participants would consider in setting a price, and to apply accepted economic and
financial methodologies for the pricing of financial instruments. References for less active markets are carefully reviewed to establish
relevant and comparable data.

b) Marketable and non-marketable equity securities

Fair value for quoted securities is based on quoted market prices as of the reporting date. Fair value for unquoted securities is calculated
based on commonly accepted valuation techniques utilizing significant unobservable data, primarily cash flow based models. If fair value
cannot be measured reliably unlisted shares are recognized at cost.

2.16 Financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another
entity. Financial instruments also include derivative contracts such as foreign currency foreign exchange forward contracts, cross currency
interest rate swaps, interest rate swaps and currency options; and embedded derivatives in the host contract.

Financial Assets

Initial recognition and measurement

All financial assets are recognised initially at fair value, in the case of financial assets not recorded at fair value through profit or loss,
transaction costs that are attributable to the acquisition of the financial asset.

Classifications

The company classifies its financial assets as subsequently measured at either amortised cost or fair value depending on the company's
business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

Derecognition of financial assets

A financial asset (or, where applicable, a part of a financial asset or part of a Company of similar financial assets) is primarily derecognised
(i.e. removed from the company's balance sheet) when:

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

- The rights to receive cash flows from the asset have expired, or

- The company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in
full without material delay to a third party under a 'pass-through' arrangement; and either (a) the company has transferred substantially all the
risks and rewards of the asset, or (b) the company has neither transferred nor retained substantially all the risks and rewards of the asset, but
has transferred control of the asset.

Impairment of financial assets

The Company assesses on a forward looking basis the expected credit losses associated with its assets carried at amortised cost and FVOCI.
The impairment methodology applied depends on whether there has been a significant increase in credit risk.

With regard to trade receivable, the Company applies the simplified approach as permitted by Ind AS 109, Financial Instruments, which
requires expected lifetime losses to be recognised from the initial recognition of the trade receivables.

Financial liabilities

Initial recognition and measurement

Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, amortised cost, as
appropriate.

All financial liabilities are recognised initially at fair value and, in the case of amortised cost, net of directly attributable transaction costs.

Subsequent measurement

The measurement of financial liabilities depends on their classification, as described below:

Financial Liabilities measured at amortised cost

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the E[R method. Gains and
losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.

Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the
EIR. The EIR amortisation is included as finance costs in the statement of profit and loss.

Financial liabilities at fair value through profit or loss

Financial liabilities at fair value through profit or loss include financial liabilities designated upon initial recognition as at fair value through
profit or loss.

Derecognition of financial liabilities

The company derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire.

2.17 Income tax

Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to items recognised
directly in equity or in Other Comprehensive Income.

Current tax

Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable
or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted at the reporting date. Current tax
assets and liabilities are offset only if, the Company:

a) Has a legally enforceable right to set off the recognised amounts; and

b) Intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Deferred tax

Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the balance sheet and the corresponding
tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.
Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

be available against which those deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the
temporary difference arises from initial recognition of goodwill or from the initial recognition (other than in a business combination) of other
assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that
sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the
asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date.

Minimum Alternative Tax (MAT) is recognized as an asset only when and to the extent there is convincing evidence that the Company will
pay normal income tax during the specified period. In the year in which the MAT credit becomes eligible to be recognized as an asset in
accordance with the recommendations contained in guidance note issued by the Institute of Chartered Accountants of India, the said asset is
created by way of credit to the consolidated statement of profit and loss and included in deferred tax assets. The Company reviews the same
at each balance sheet date and writes down the carrying amount of MAT entitlement to the extent there is no longer convincing evidence to
the effect that Company will pay normal income tax during the specified period.

2.18 Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.

For the purposes of the Cash Flow Statement, cash and cash equivalents is as defined above, net of outstanding bank overdrafts. In the
balance sheet, bank overdrafts are shown within borrowings in current liabilities.

2.19 Segment Reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The board
of directors of the Company has been identified as being the chief operating decision maker by the Management of the company.

2.20 Leases

The determination of whether an arrangement is (or contains) a lease is based on the substance of the arrangement at the inception of the
lease. The arrangement is (or contains) a lease if fulfilment of the arrangement is dependent on the use of a specific asset or assets and the
arrangement conveys a right to use the asset or assets, even if that right is not explicitly specified in an arrangement.

Company as a lessor

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Leases in which the Company does not transfer substantially all the risks and rewards of ownership of an asset are classified as operating
leases. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs
incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised over the lease
term on the same basis as rental income. Contingent rents are recognised as revenue in the period in which they are earned.
Leases are classified as finance leases when substantially all of the risks and rewards of ownership are transferred from the Company to the
lessee. Amounts due from lessees under finance leases are recorded as receivables at the Company's net investment in the leases. Finance
lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the net investment outstanding in respect
of the lease.

Company as a lessee

The Company assesses whether a contract is or contains a lease, at inception of the contract. The Company recognises a right-of-use asset
and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as
leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Company recognises the lease payments as
an operating expense on a straight-line basis over the lease term, unless another systematic basis is more representative of the time pattern in
which economic benefits from the leased assets are consumed. Contingent and variable rentals are recognized as expense in the periods in
which they are incurred.

[610300] Notes - Accounting policies, changes in accounting estimates and errors

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of changes in accounting policies, accounting estimates and errors Textual information (41) Textual information (42)
[TextBlock] [See below] [See below]
Disclosure of initial application of standards or interpretations
[TextBlock]
Whether initial application of an Ind AS has an effect on the
No No
current period or any prior period
Disclosure of voluntary change in accounting policy [TextBlock]
Whether there is any voluntary change in accounting policy No No
Disclosure of changes in accounting estimates [TextBlock]
Whether there are changes in acounting estimates during the year No No

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (41)

Disclosure of changes in accounting policies, accounting estimates and errors [Text Block]
SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)

NOTES TO THE FINANCIAL STATEMENTS

Note No. 1. - Corporate and General Information

SOMANY BATH FITTINGS PRIVATE LIMITED (FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)
referred to as "the Company" is domiciled in India. The registered office of the Company is at HOUSE NO. -3038, SECTOR-20D,
CHANDIGARH-160020 India

The Company has manufacturing plant in Derabassi (Punjab). The Company is a manufacturer of Bath Fittings.

The financial statements of the company for the year ended March 31, 2020 were authorized for issue in accordance with a resolution of the
directors on 09th June, 2020.

Note No. 2. - SIGNIFICANT ACCOUNTING POLICIES

The Company has consistently applied the following accounting policies to all periods presented in the financial statements.

2.1 Basis of preparation

The Financial statements of Somany Bath Fittings Private Limited ("the Company") comply in all material aspects with Indian Accounting
Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 ("the Act"), as notified under the Companies (Indian
Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other
accounting principles generally accepted in India.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

2.2 Basis of measurement

The financial statements have been prepared under the historical cost convention on accrual basis. Further, financial Assets and Liabilities are
measured at fair value at each reporting date, whenever applicable.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique.
In estimating the fair value of an asset or a liability, the Company take into account the characteristics of the asset or liability if market
participants would take those characteristics into account when pricing the asset or liability at the measurement date.

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the
inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are
described as follows:

'- Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the company can access at the
measurement date;

'- Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or
indirectly; and

'- Level 3 inputs are unobservable inputs for the asset or liability.

2.3 Functional and presentation currency

These financial statements are presented in Indian National Rupee ('INR'), which is the Company's functional currency. All amounts have
been rounded to the nearest Lakhs, unless otherwise indicated.

2.4 Use of judgements and estimates

In preparing these financial statements, management has made judgements, estimates and assumptions that affect the application of the
company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Management believes that the estimates
used in the preparation of the financial statements are prudent and reasonable. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Judgements

Information about the judgements made in applying accounting policies that have the most significant effects on the amounts recognised in
the financial statements have been given below:

- Classification of financial assets: assessment of business model within which the assets are held and assessment of whether the contractual
terms of the financial asset are solely payments of principal and interest on the principal amount outstanding.

Assumptions and estimation uncertainties

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment in the financial
statements for every period ended is included below:

- Recognition of deferred tax assets: availability of future taxable profit against which carry-forward tax losses can be used;

- Impairment test: key assumptions underlying recoverable amounts.

- Useful life and residual value of Property, Plant and Equipments.

'- Recognition and measurement of provisions and contingencies: key assumptions about the likelihood and magnitude of an outflow of
resources

2.5 Classification of Assets and Liabilities as Current and Non-Current

The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset/liabilities is treated as
current when it is:

- Expected to be realised/settled (liabilities) or intended to be sold or consumed in normal operating cycle.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

- Held primarily for the purpose of trading

- Expected to be realised/settled within twelve months after the reporting period, or

- Cash and cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting
period or There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.

All other assets/liabilities are classified as non-current.

Deferred tax assets and liabilities are classified as non-current assets/liabilities.

The operating cycle is the time between the acquisition of the assets for processing and their realisation in cash and cash equivalents.

2.6 Property, Plant and Equipment

Recognition and Measurement

Items of property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment loss, if any. The cost of
assets comprises of purchase price and directly attributable cost of bringing the assets to working condition for its intended use including
borrowing cost and incidental expenditure during construction incurred upto the date when the assets are ready to use. Capital work in
progress includes cost of assets at sites, construction expenditure and interest on the funds deployed less any impairment loss, if any.

If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as a separate item
(major components) of property, plant and equipment.

Subsequent Measurement

Subsequent expenditure is capitalised only if it is probable that there is an increase in the future economic benefits associated with the
expenditure will flow to the company.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Depreciation

Depreciation on fixed assets is calculated on Straight Line Method using the rates arrived at estimated useful lives given in Schedule II of the
Companies Act, 2013, except for the following which has been determined on the basis of Technical evaluation

Particulars Useful Life

Tools & Die 5 Years

Depreciation on additions to or on disposal of assets is calculated on pro-rata basis.

Depreciation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

Individual assets costing below Rs. 5000 are fully depreciated in the year of purchase.

Capital work-in-progress

Expenditure incurred during the construction period, including all expenditure direct and indirect expenses, incidental and related to
construction, is carried forward and on completion, the costs are allocated to the respective property, plant and equipment.

De-recognisation

An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the
continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as
the difference between net disposal proceeds and the carrying amount of the asset and is recognised in the statement of profit and loss.

2.7 Intangible assets

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Intangible Assets (Other than Goodwill) acquired separately are stated at cost less accumulated amortization and impairment loss, if any.
Intangible assets are amortized on straight line method basis over the estimated useful life. Estimated useful life of the Software and
designing rights is considered as 3 years.

Amortisation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

An intangible asset is de-recognised on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses
arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of
the asset are recognised in the statement of profit and loss when the asset is derecognised.

2.8 Impairment of non-financial assets

At each reporting date, the Company reviews the carrying amounts of its non-financial assets (other than inventories and deferred tax assets)
to determine whether there is any indication on impairment. If any such indication exists, then the recoverable amount of assets is estimated.

For impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are
largely independent of the cash inflows of other assets or Cash Generating Unit (CGUs).

The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is based on the
estimated future cash flows, discounted to their present value using a pretax discount rate that reflects current market assessments of the time
value of money and the risks specific to the asset or CGU. An impairment loss is recognised if the carrying amount of an asset or CGU
exceeds its recoverable amount.

Impairment loss in respect of assets other than goodwill is reversed only to the extent that the assets carrying amount does not exceed the
carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior
years. A reversal of impairment loss is recognised immediately in the Statement of Profit & Loss.

2.9 Borrowing Cost

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Borrowing costs directly attributable to the acquisition, construction of qualifying assets are capitalised as part of the cost of such assets till
the period the said assets are substantially ready for their intended use.

The loan origination costs directly attributable to the acquisition of borrowings (e.g. loan processing fee, upfront fee) are amortised on the
basis of the Effective Interest Rate (EIR) method over the term of the loan.

Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted
from the borrowing costs eligible for capitalization. All other borrowing costs are recognised in the statement of profit and loss in the period
in which they are incurred.

2.10 Foreign currency transactions

Transactions in foreign currencies are recorded by the Company entities at their respective functional currency at the exchange rates
prevailing at the date of the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currency are
translated to the functional currency at the exchange rates prevailing at the reporting date.

Exchange differences arising on settlement or translation of monetary items are recognised in the statement of profit and loss except
exchange differences on foreign currency borrowings included in the borrowing cost when they are regarded as an adjustment to interest
costs on those foreign currency borrowings.

Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates at the date of initial
transactions. Non-monetary items measure at fair value in a foreign currency are translated using the exchange rates at the date when the fair
value is determined.

2.11 Employee benefits

Short term employee benefits

Short-term employee benefits are expensed in the year in which the related services are provided. A liability is recognised for the amount
expected to be paid if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by
the employee and the obligation can be estimated reliably.

Defined contribution plans

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Employee benefits in the form of Provident Fund (with Government Authorities) and Employees' pension Scheme are defined as contribution
plan and charged as expenses during the period in which the employees perform the services.

2.12 Revenue Recognition

The Company recognizes revenue when it satisfies a performance obligation in accordance with the provisions of contract with the customer.
This is achieved when;

i) effective control of goods alongwith significant risks and rewards of ownership has been transferred to customer and in case of
services, the year in which such services are rendered.

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the Company and the
revenue can be reliably measured. Claim on insurance companies, interest and others, where quantum of accrual cannot be ascertained with
reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

2.13 Inventories

Inventories are valued at lower of cost and net realisable value except waste/scrap which is valued at net realisable value. Cost of finished
goods and stock in process is determined by taking cost of purchases, material consumed, labour and related overheads. Cost of raw materials
and stores & spare parts is computed on weighted average basis. Net realisable value is the estimated selling price in the ordinary course of
business, less estimated costs of completion and to make the sale.

2.14 Provisions, Contingent Liabilities and Contingent Assets

Bases on the best estimate provisions are recognized when there is a present obligation (legal or constructive) as a result of a past event and it

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

is probable ("more likely than not") that it is required to settle the obligation, and a reliable estimate can be made of the amount of the
obligation at reporting date.

A contingent liability is a possible obligation that arises from a past event, with the resolution of the contingency dependent on uncertain
future events, or a present obligation where no outflow is probable. Major contingent liabilities are disclosed in the financial statements
unless the possibility of an outflow of economic resources is remote.

Contingent assets are not recognized in the financial statements but disclosed, where an inflow of economic benefit is probable.

2.15 Measurement of fair value

a) Financial Instruments

The estimated fair value of the Company's financial instruments is based on market prices and valuation techniques. Valuations are made
with the objective to include relevant factors that market participants would consider in setting a price, and to apply accepted economic and
financial methodologies for the pricing of financial instruments. References for less active markets are carefully reviewed to establish
relevant and comparable data.

b) Marketable and non-marketable equity securities

Fair value for quoted securities is based on quoted market prices as of the reporting date. Fair value for unquoted securities is calculated
based on commonly accepted valuation techniques utilizing significant unobservable data, primarily cash flow based models. If fair value
cannot be measured reliably unlisted shares are recognized at cost.

2.16 Financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another
entity. Financial instruments also include derivative contracts such as foreign currency foreign exchange forward contracts, cross currency
interest rate swaps, interest rate swaps and currency options; and embedded derivatives in the host contract.

Financial Assets

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Initial recognition and measurement

All financial assets are recognised initially at fair value, in the case of financial assets not recorded at fair value through profit or loss,
transaction costs that are attributable to the acquisition of the financial asset.

Classifications

The company classifies its financial assets as subsequently measured at either amortised cost or fair value depending on the company's
business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

Derecognition of financial assets

A financial asset (or, where applicable, a part of a financial asset or part of a Company of similar financial assets) is primarily derecognised
(i.e. removed from the company's balance sheet) when:

- The rights to receive cash flows from the asset have expired, or

- The company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in
full without material delay to a third party under a 'pass-through' arrangement; and either (a) the company has transferred substantially all the
risks and rewards of the asset, or (b) the company has neither transferred nor retained substantially all the risks and rewards of the asset, but
has transferred control of the asset.

Impairment of financial assets

The Company assesses on a forward looking basis the expected credit losses associated with its assets carried at amortised cost and FVOCI.
The impairment methodology applied depends on whether there has been a significant increase in credit risk.

With regard to trade receivable, the Company applies the simplified approach as permitted by Ind AS 109, Financial Instruments, which
requires expected lifetime losses to be recognised from the initial recognition of the trade receivables.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Financial liabilities

Initial recognition and measurement

Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, amortised cost, as
appropriate.

All financial liabilities are recognised initially at fair value and, in the case of amortised cost, net of directly attributable transaction costs.

Subsequent measurement

The measurement of financial liabilities depends on their classification, as described below:

Financial Liabilities measured at amortised cost

After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the E[R method. Gains and
losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.

Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the
EIR. The EIR amortisation is included as finance costs in the statement of profit and loss.

Financial liabilities at fair value through profit or loss

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Financial liabilities at fair value through profit or loss include financial liabilities designated upon initial recognition as at fair value through
profit or loss.

Derecognition of financial liabilities

The company derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire.

2.17 Income tax

Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to items recognised
directly in equity or in Other Comprehensive Income.

Current tax

Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable
or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted at the reporting date. Current tax
assets and liabilities are offset only if, the Company:

a) Has a legally enforceable right to set off the recognised amounts; and

b) Intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Deferred tax

Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the balance sheet and the corresponding
tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.
Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will
be available against which those deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the
temporary difference arises from initial recognition of goodwill or from the initial recognition (other than in a business combination) of other
assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the
asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date.

Minimum Alternative Tax (MAT) is recognized as an asset only when and to the extent there is convincing evidence that the Company will
pay normal income tax during the specified period. In the year in which the MAT credit becomes eligible to be recognized as an asset in
accordance with the recommendations contained in guidance note issued by the Institute of Chartered Accountants of India, the said asset is
created by way of credit to the consolidated statement of profit and loss and included in deferred tax assets. The Company reviews the same
at each balance sheet date and writes down the carrying amount of MAT entitlement to the extent there is no longer convincing evidence to
the effect that Company will pay normal income tax during the specified period.

2.18 Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.

For the purposes of the Cash Flow Statement, cash and cash equivalents is as defined above, net of outstanding bank overdrafts. In the
balance sheet, bank overdrafts are shown within borrowings in current liabilities.

2.19 Segment Reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The board
of directors of the Company has been identified as being the chief operating decision maker by the Management of the company.

2.20 Leases

The determination of whether an arrangement is (or contains) a lease is based on the substance of the arrangement at the inception of the
lease. The arrangement is (or contains) a lease if fulfilment of the arrangement is dependent on the use of a specific asset or assets and the
arrangement conveys a right to use the asset or assets, even if that right is not explicitly specified in an arrangement.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Company as a lessor

Leases in which the Company does not transfer substantially all the risks and rewards of ownership of an asset are classified as operating
leases. Rental income from operating leases is recognised on a straight-line basis over the term of the relevant lease. Initial direct costs
incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised over the lease
term on the same basis as rental income. Contingent rents are recognised as revenue in the period in which they are earned.
Leases are classified as finance leases when substantially all of the risks and rewards of ownership are transferred from the Company to the
lessee. Amounts due from lessees under finance leases are recorded as receivables at the Company's net investment in the leases. Finance
lease income is allocated to accounting periods so as to reflect a constant periodic rate of return on the net investment outstanding in respect
of the lease.

Company as a lessee

The Company assesses whether a contract is or contains a lease, at inception of the contract. The Company recognises a right-of-use asset
and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, except for short-term leases (defined as
leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Company recognises the lease payments as
an operating expense on a straight-line basis over the lease term, unless another systematic basis is more representative of the time pattern in
which economic benefits from the leased assets are consumed. Contingent and variable rentals are recognized as expense in the periods in
which they are incurred.

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Textual information (42)

Disclosure of changes in accounting policies, accounting estimates and errors [Text Block]
SOMANY BATH FITTINGS PRIVATE LIMITED

(FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)

NOTES TO THE FINANCIAL STATEMENTS

Note No. 1. - Corporate and General Information

SOMANY BATH FITTINGS PRIVATE LIMITED (FORMERLY KNOWN AS KARANJOT ENTERPRISES PRIVATE LIMITED)
referred to as "the Company" is domiciled in India. The registered office of the Company is at HOUSE NO. -3038, SECTOR-20D,
CHANDIGARH-160020 India

The Company has manufacturing plant in Derabassi (Punjab). The Company is a manufacturer of Bath Fittings.

The financial statements of the company for the year ended March 31, 2019 were authorized for issue in accordance with a resolution of the
directors on May 8, 2019.

Note No. 2. - SIGNIFICANT ACCOUNTING POLICIES

The Company has consistently applied the following accounting policies to all periods presented in the financial statements.

2.1 Basis of preparation

The Financial statements of Somany Bath Fittings Private Limited ("the Company") comply in all material aspects with Indian Accounting
Standards ("Ind AS") as prescribed under section 133 of the Companies Act, 2013 ("the Act"), as notified under the Companies (Indian
Accounting Standards) Rules, 2015 as amended by the Companies (Indian Accounting Standards) (Amendment) Rules, 2016 and other
accounting principles generally accepted in India.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

2.2 Basis of measurement

The financial statements have been prepared under the historical cost convention on accrual basis. Further, financial Assets and Liabilities are
measured at fair value at each reporting date, whenever applicable.

Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date, regardless of whether that price is directly observable or estimated using another valuation technique.
In estimating the fair value of an asset or a liability, the Company take into account the characteristics of the asset or liability if market
participants would take those characteristics into account when pricing the asset or liability at the measurement date.

In addition, for financial reporting purposes, fair value measurements are categorised into Level 1, 2 or 3 based on the degree to which the
inputs to the fair value measurements are observable and the significance of the inputs to the fair value measurement in its entirety, which are
described as follows:

'- Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the company can access at the
measurement date;

'- Level 2 inputs are inputs, other than quoted prices included within Level 1, that are observable for the asset or liability, either directly or
indirectly; and

'- Level 3 inputs are unobservable inputs for the asset or liability.

2.3 Functional and presentation currency

These financial statements are presented in Indian National Rupee ('INR'), which is the Company's functional currency. All amounts have
been rounded to the nearest Lakhs, unless otherwise indicated.

2.4 Use of judgements and estimates

In preparing these financial statements, management has made judgements, estimates and assumptions that affect the application of the
company's accounting policies and the reported amounts of assets, liabilities, income and expenses. Management believes that the estimates
used in the preparation of the financial statements are prudent and reasonable. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognised prospectively.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Judgements

Information about the judgements made in applying accounting policies that have the most significant effects on the amounts recognised in
the financial statements have been given below:

- Classification of financial assets: assessment of business model within which the assets are held and assessment of whether the contractual
terms of the financial asset are solely payments of principal and interest on the principal amount outstanding.

Assumptions and estimation uncertainties

Information about assumptions and estimation uncertainties that have a significant risk of resulting in a material adjustment in the financial
statements for every period ended is included below:

- Recognition of deferred tax assets: availability of future taxable profit against which carry-forward tax losses can be used;

- Impairment test: key assumptions underlying recoverable amounts.

- Useful life and residual value of Property, Plant and Equipments.

'- Recognition and measurement of provisions and contingencies: key assumptions about the likelihood and magnitude of an outflow of
resources

2.5 Classification of Assets and Liabilities as Current and Non-Current

The Company presents assets and liabilities in the balance sheet based on current/ non-current classification. An asset/liabilities is treated as
current when it is:

- Expected to be realised/settled (liabilities) or intended to be sold or consumed in normal operating cycle.

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- Held primarily for the purpose of trading

- Expected to be realised/settled within twelve months after the reporting period, or

- Cash and cash equivalent unless restricted from being exchanged or used to settle a liability for at least twelve months after the reporting
period or There is no unconditional right to defer the settlement of the liability for at least twelve months after the reporting period.

All other assets/liabilities are classified as non-current.

Deferred tax assets and liabilities are classified as non-current assets/liabilities.

The operating cycle is the time between the acquisition of the assets for processing and their realisation in cash and cash equivalents.

2.6 Property, Plant and Equipment

Recognition and Measurement

Items of property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment loss, if any. The cost of
assets comprises of purchase price and directly attributable cost of bringing the assets to working condition for its intended use including
borrowing cost and incidental expenditure during construction incurred upto the date when the assets are ready to use. Capital work in
progress includes cost of assets at sites, construction expenditure and interest on the funds deployed less any impairment loss, if any.

If significant parts of an item of property, plant and equipment have different useful lives, then they are accounted for as a separate item
(major components) of property, plant and equipment.

Subsequent Measurement

Subsequent expenditure is capitalised only if it is probable that there is an increase in the future economic benefits associated with the
expenditure will flow to the company.

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Depreciation

Depreciation on fixed assets is calculated on Straight Line Method using the rates arrived at estimated useful lives given in Schedule II of the
Companies Act, 2013, except for the following which has been determined on the basis of Technical evaluation

Particulars Useful Life

Tools & Die 5 Years

Depreciation on additions to or on disposal of assets is calculated on pro-rata basis.

Depreciation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

Individual assets costing below Rs. 5000 are fully depreciated in the year of purchase.

Capital work-in-progress

Expenditure incurred during the construction period, including all expenditure direct and indirect expenses, incidental and related to
construction, is carried forward and on completion, the costs are allocated to the respective property, plant and equipment.

De-recognisation

An item of property, plant and equipment is de-recognised upon disposal or when no future economic benefits are expected to arise from the
continued use of the asset. Any gain or loss arising on the disposal or retirement of an item of property, plant and equipment is determined as
the difference between net disposal proceeds and the carrying amount of the asset and is recognised in the statement of profit and loss.

2.7 Intangible assets

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SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Intangible Assets (Other than Goodwill) acquired separately are stated at cost less accumulated amortization and impairment loss, if any.
Intangible assets are amortized on straight line method basis over the estimated useful life. Estimated useful life of the Software and
designing rights is considered as 3 years.

Amortisation methods, useful lives and residual values are reviewed in each financial year end and changes, if any, are accounted for
prospectively.

An intangible asset is de-recognised on disposal, or when no future economic benefits are expected from use or disposal. Gains or losses
arising from derecognition of an intangible asset, measured as the difference between the net disposal proceeds and the carrying amount of
the asset are recognised in the statement of profit and loss when the asset is derecognised.

2.8 Impairment of non-financial assets

At each reporting date, the Company reviews the carrying amounts of its non-financial assets (other than inventories and deferred tax assets)
to determine whether there is any indication on impairment. If any such indication exists, then the recoverable amount of assets is estimated.

For impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are
largely independent of the cash inflows of other assets or Cash Generating Unit (CGUs).

The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is based on the
estimated future cash flows, discounted to their present value using a pretax discount rate that reflects current market assessments of the time
value of money and the risks specific to the asset or CGU. An impairment loss is recognised if the carrying amount of an asset or CGU
exceeds its recoverable amount.

Impairment loss in respect of assets other than goodwill is reversed only to the extent that the assets carrying amount does not exceed the
carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior
years. A reversal of impairment loss is recognised immediately in the Statement of Profit & Loss.

2.9 Borrowing Cost

114
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Borrowing costs directly attributable to the acquisition, construction of qualifying assets are capitalised as part of the cost of such assets till
the period the said assets are substantially ready for their intended use.

The loan origination costs directly attributable to the acquisition of borrowings (e.g. loan processing fee, upfront fee) are amortised on the
basis of the Effective Interest Rate (EIR) method over the term of the loan.

Investment income earned on the temporary investment of specific borrowings pending their expenditure on qualifying assets is deducted
from the borrowing costs eligible for capitalization. All other borrowing costs are recognised in the statement of profit and loss in the period
in which they are incurred.

2.10 Foreign currency transactions

Transactions in foreign currencies are recorded by the Company entities at their respective functional currency at the exchange rates
prevailing at the date of the transaction first qualifies for recognition. Monetary assets and liabilities denominated in foreign currency are
translated to the functional currency at the exchange rates prevailing at the reporting date.

Exchange differences arising on settlement or translation of monetary items are recognised in the statement of profit and loss except
exchange differences on foreign currency borrowings included in the borrowing cost when they are regarded as an adjustment to interest
costs on those foreign currency borrowings.

Non-monetary items that are measured at historical cost in a foreign currency are translated using the exchange rates at the date of initial
transactions. Non-monetary items measure at fair value in a foreign currency are translated using the exchange rates at the date when the fair
value is determined.

2.11 Employee benefits

Short term employee benefits

Short-term employee benefits are expensed in the year in which the related services are provided. A liability is recognised for the amount
expected to be paid if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided by
the employee and the obligation can be estimated reliably.

Defined contribution plans

115
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Employee benefits in the form of Provident Fund (with Government Authorities) and Employees' pension Scheme are defined as contribution
plan and charged as expenses during the period in which the employees perform the services.

2.12 Revenue Recognition

The Company recognises revenue from sale of goods when;

i) the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the company and the
revenue can be reliably measured. Claim on insurance companies, dividend, interest and others, where quantum of accrual cannot be
ascertained with reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

2.13 Inventories

Inventories are valued at lower of cost and net realisable value except waste/scrap which is valued at net realisable value. Cost of finished
goods and stock in process is determined by taking cost of purchases, material consumed, labour and related overheads. Cost of raw materials
and stores & spare parts is computed on weighted average basis. Net realisable value is the estimated selling price in the ordinary course of
business, less estimated costs of completion and to make the sale.

2.14 Provisions, Contingent Liabilities and Contingent Assets

116
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Bases on the best estimate provisions are recognized when there is a present obligation (legal or constructive) as a result of a past event and it
is probable ("more likely than not") that it is required to settle the obligation, and a reliable estimate can be made of the amount of the
obligation at reporting date.

A contingent liability is a possible obligation that arises from a past event, with the resolution of the contingency dependent on uncertain
future events, or a present obligation where no outflow is probable. Major contingent liabilities are disclosed in the financial statements
unless the possibility of an outflow of economic resources is remote.

Contingent assets are not recognized in the financial statements but disclosed, where an inflow of economic benefit is probable.

2.15 Measurement of fair value

a) Financial Instruments

The estimated fair value of the Company's financial instruments is based on market prices and valuation techniques. Valuations are made
with the objective to include relevant factors that market participants would consider in setting a price, and to apply accepted economic and
financial methodologies for the pricing of financial instruments. References for less active markets are carefully reviewed to establish
relevant and comparable data.

b) Marketable and non-marketable equity securities

Fair value for quoted securities is based on quoted market prices as of the reporting date. Fair value for unquoted securities is calculated
based on commonly accepted valuation techniques utilizing significant unobservable data, primarily cash flow based models. If fair value
cannot be measured reliably unlisted shares are recognized at cost.

2.16 Financial instruments

A financial instrument is any contract that gives rise to a financial asset of one entity and a financial liability or equity instrument of another
entity. Financial instruments also include derivative contracts such as foreign currency foreign exchange forward contracts, cross currency
interest rate swaps, interest rate swaps and currency options; and embedded derivatives in the host contract.

Financial Assets

117
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Initial recognition and measurement

All financial assets are recognised initially at fair value, in the case of financial assets not recorded at fair value through profit or loss,
transaction costs that are attributable to the acquisition of the financial asset.

Classifications

The company classifies its financial assets as subsequently measured at either amortised cost or fair value depending on the company's
business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

Derecognition of financial assets

A financial asset (or, where applicable, a part of a financial asset or part of a Company of similar financial assets) is primarily derecognised
(i.e. removed from the company's balance sheet) when:

- The rights to receive cash flows from the asset have expired, or

- The company has transferred its rights to receive cash flows from the asset or has assumed an obligation to pay the received cash flows in
full without material delay to a third party under a 'pass-through' arrangement; and either (a) the company has transferred substantially all the
risks and rewards of the asset, or (b) the company has neither transferred nor retained substantially all the risks and rewards of the asset, but
has transferred control of the asset.

Impairment of financial assets

The Company assesses on a forward looking basis the expected credit losses associated with its assets carried at amortised cost and FVOCI.
The impairment methodology applied depends on whether there has been a significant increase in credit risk.

With regard to trade receivable, the Company applies the simplified approach as permitted by Ind AS 109, Financial Instruments, which
requires expected lifetime losses to be recognised from the initial recognition of the trade receivables.

118
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Financial liabilities

Initial recognition and measurement

Financial liabilities are classified, at initial recognition, as financial liabilities at fair value through profit or loss, amortised cost, as
appropriate.

All financial liabilities are recognised initially at fair value and, in the case of amortised cost, net of directly attributable transaction costs.

Subsequent measurement

The measurement of financial liabilities depends on their classification, as described below:

Financial Liabilities measured at amortised cost

After initial recognition, interest-bearing loans and borrowings are subsequently measured at amortised cost using the E[R method. Gains and
losses are recognised in profit or loss when the liabilities are derecognised as well as through the EIR amortisation process.

Amortised cost is calculated by taking into account any discount or premium on acquisition and fees or costs that are an integral part of the
EIR. The EIR amortisation is included as finance costs in the statement of profit and loss.

Financial liabilities at fair value through profit or loss

119
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Financial liabilities at fair value through profit or loss include financial liabilities designated upon initial recognition as at fair value through
profit or loss.

Derecognition of financial liabilities

The company derecognises a financial liability when its contractual obligations are discharged or cancelled, or expire.

2.17 Income tax

Income tax expense comprises current and deferred tax. It is recognised in profit or loss except to the extent that it relates to items recognised
directly in equity or in Other Comprehensive Income.

Current tax

Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable
or receivable in respect of previous years. It is measured using tax rates enacted or substantively enacted at the reporting date. Current tax
assets and liabilities are offset only if, the Company:

a) Has a legally enforceable right to set off the recognised amounts; and

b) Intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Deferred tax

Deferred tax is recognised on differences between the carrying amounts of assets and liabilities in the balance sheet and the corresponding
tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences.
Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will
be available against which those deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the
temporary difference arises from initial recognition of goodwill or from the initial recognition (other than in a business combination) of other
assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

120
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

The carrying amount of deferred tax assets is reviewed at each balance sheet date and reduced to the extent that it is no longer probable that
sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the
asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the balance sheet date.

Minimum Alternative Tax (MAT) is recognized as an asset only when and to the extent there is convincing evidence that the Company will
pay normal income tax during the specified period. In the year in which the MAT credit becomes eligible to be recognized as an asset in
accordance with the recommendations contained in guidance note issued by the Institute of Chartered Accountants of India, the said asset is
created by way of credit to the consolidated statement of profit and loss and included in deferred tax assets. The Company reviews the same
at each balance sheet date and writes down the carrying amount of MAT entitlement to the extent there is no longer convincing evidence to
the effect that Company will pay normal income tax during the specified period.

2.18 Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and in hand and short-term deposits with an original maturity of three months or less.

For the purposes of the Cash Flow Statement, cash and cash equivalents is as defined above, net of outstanding bank overdrafts. In the
balance sheet, bank overdrafts are shown within borrowings in current liabilities.

2.19 Segment Reporting

Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision maker. The board
of directors of the Company has been identified as being the chief operating decision maker by the Management of the company.

2.20 Standard issued but not yet effective

On March 30, 2019, the Ministry of Corporate Affairs (MCA) notified new Ind AS on leases, Indian Accounting Standard (Ind AS) 116 as
well as certain amendments to other Ind AS, such as Ind AS 109, Financial Instruments; Ind AS 12, Income Taxes; Ind AS 103, Business
Combinations. All these amendments are effective from financial year beginning on or after April 1, 2019.

121
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

122
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[400600] Notes - Property, plant and equipment

Disclosure of detailed information about property, plant and equipment [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 452.46 101.11 452.46
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-15.88 -9.82
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-15.88 -9.82
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
4.12 0 5.44
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
4.12 0 5.44
property, plant and equipment

123
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through classified as held

for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
432.46 91.29 447.02
plant and equipment
Property, plant and equipment at end of
572.43 139.97 48.68 596.81
period

124
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Property, plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 101.11
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
15.88 9.82
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
15.88 9.82
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 1.32 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 1.32 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

125
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

101.11 14.56 9.82
plant and equipment
Property, plant and equipment at end of
149.79 48.68 24.38 9.82
period

126
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Property, plant
Classes of property, plant and equipment [Axis] and equipment Land [Member]
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 0 0
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0 0
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
0 0
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 0
property, plant and equipment

127
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through classified as held

for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
0 0
plant and equipment
Property, plant and equipment at end of
0 48.68 48.68 48.68
period

128
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 0 0
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
0
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

129
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
0 0 0
plant and equipment
Property, plant and equipment at end of
48.68 48.68 48.68 0
period

130
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 0 0
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0 0 0
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
0 0 0
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

131
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

0 0 0
plant and equipment
Property, plant and equipment at end of
0 0 48.68 48.68
period

Disclosure of detailed information about property, plant and equipment [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 0 0
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
0 0
plant and equipment
Property, plant and equipment at end of
48.68 48.68 48.68 48.68
period

132
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Buildings
Classes of property, plant and equipment [Axis] Land [Member]
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 302.22
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0 0 -2.07
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
0 0 -2.07
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

133
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
0 0 300.15
plant and equipment
Property, plant and equipment at end of
0 0 0 325.29
period

134
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 26.09 302.22 26.09
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-0.95
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
-0.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

135
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

25.14 302.22 26.09
plant and equipment
Property, plant and equipment at end of
25.14 0 328.31 26.09
period

Disclosure of detailed information about property, plant and equipment [Table] ..(9)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
2.07 0.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
2.07 0.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
2.07 0.95
plant and equipment
Property, plant and equipment at end of
0 3.02 0.95 0
period

136
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(10)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 302.22 26.09 302.22
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-2.07 -0.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-2.07 -0.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

137
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

300.15 25.14 302.22
plant and equipment
Property, plant and equipment at end of
325.29 25.14 0 328.31
period

138
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(11)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 26.09
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
2.07 0.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
2.07 0.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

139
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

26.09 2.07 0.95
plant and equipment
Property, plant and equipment at end of
26.09 0 3.02 0.95
period

140
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(12)
Unless otherwise specified, all monetary values are in Lakhs of INR
Buildings
Classes of property, plant and equipment [Axis] Factory building [Member]
[Member]
Owned assets
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
[Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 302.22 26.09
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-2.07 -0.95
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-2.07 -0.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment

141
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
300.15 25.14
plant and equipment
Property, plant and equipment at end of
0 325.29 25.14 0
period

142
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(13)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory building [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 302.22 26.09
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
2.07
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
2.07
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

143
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
302.22 26.09 2.07
plant and equipment
Property, plant and equipment at end of
328.31 26.09 0 3.02
period

144
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(14)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory building [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 302.22 26.09
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0.95 -2.07 -0.95
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
0.95 -2.07 -0.95
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

145
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

0.95 300.15 25.14
plant and equipment
Property, plant and equipment at end of
0.95 0 325.29 25.14
period

Disclosure of detailed information about property, plant and equipment [Table] ..(15)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory building [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 302.22 26.09
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
302.22 26.09
plant and equipment
Property, plant and equipment at end of
0 328.31 26.09 0
period

146
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(16)
Unless otherwise specified, all monetary values are in Lakhs of INR
Plant and
Classes of property, plant and equipment [Axis] Factory building [Member] equipment
[Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 138.85
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
2.07 0.95 -8.86
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
2.07 0.95 -8.86
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0 3.8
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0 3.8
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

147
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
2.07 0.95 126.19
plant and equipment
Property, plant and equipment at end of
3.02 0.95 0 179.75
period

148
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(17)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.16 138.85 57.16
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-3.6
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
-3.6
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 4.74 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 4.74 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

149
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

53.56 134.11 57.16
plant and equipment
Property, plant and equipment at end of
53.56 0 191.27 57.16
period

Disclosure of detailed information about property, plant and equipment [Table] ..(18)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
8.86 3.6
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
8.86 3.6
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.94 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0.94 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
7.92 3.6
plant and equipment
Property, plant and equipment at end of
0 11.52 3.6 0
period

150
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(19)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 138.85 57.16 138.85
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-8.86 -3.6
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-8.86 -3.6
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
3.8 0 4.74
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
3.8 0 4.74
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

151
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

126.19 53.56 134.11
plant and equipment
Property, plant and equipment at end of
179.75 53.56 0 191.27
period

152
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(20)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 57.16
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
8.86 3.6
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
8.86 3.6
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0.94 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0.94 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

153
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

57.16 7.92 3.6
plant and equipment
Property, plant and equipment at end of
57.16 0 11.52 3.6
period

154
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(21)
Unless otherwise specified, all monetary values are in Lakhs of INR
Plant and
Classes of property, plant and equipment [Axis] equipment Factory equipments [Member]
[Member]
Owned assets
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
[Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 138.85 57.16
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-8.86 -3.6
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-8.86 -3.6
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
3.8 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
3.8 0
property, plant and equipment

155
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through classified as held

for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
126.19 53.56
plant and equipment
Property, plant and equipment at end of
0 179.75 53.56 0
period

156
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(22)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 138.85 57.16
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
8.86
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
8.86
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
4.74 0 0.94
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
4.74 0 0.94
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

157
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
134.11 57.16 7.92
plant and equipment
Property, plant and equipment at end of
191.27 57.16 0 11.52
period

158
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(23)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 138.85 57.16
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
3.6 -8.86 -3.6
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
3.6 -8.86 -3.6
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 3.8 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 3.8 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

159
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

3.6 126.19 53.56
plant and equipment
Property, plant and equipment at end of
3.6 0 179.75 53.56
period

Disclosure of detailed information about property, plant and equipment [Table] ..(24)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 138.85 57.16
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
4.74 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
4.74 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
134.11 57.16
plant and equipment
Property, plant and equipment at end of
0 191.27 57.16 0
period

160
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(25)
Unless otherwise specified, all monetary values are in Lakhs of INR
Furniture and
Classes of property, plant and equipment [Axis] Factory equipments [Member]
fixtures [Member]
Owned and leased
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Accumulated depreciation and impairment [Member]
amount [Axis] [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 5.13
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
8.86 3.6 -0.35
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
8.86 3.6 -0.35
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.94 0 0.14
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0.94 0 0.14
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

161
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
7.92 3.6 4.64
plant and equipment
Property, plant and equipment at end of
11.52 3.6 0 5.76
period

162
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(26)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying
Carrying amount [Member] Gross carrying amount [Member]
amount [Axis]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 1.31 5.13 1.31
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-0.19
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
-0.19
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0.16 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0.16 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

163
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

1.12 4.97 1.31
plant and equipment
Property, plant and equipment at end of
1.12 0 6.28 1.31
period

Disclosure of detailed information about property, plant and equipment [Table] ..(27)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Accumulated depreciation and impairment [Member]
amount [Axis] amount [Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0.35 0.19
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
0.35 0.19
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.02 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0.02 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
0.33 0.19
plant and equipment
Property, plant and equipment at end of
0 0.52 0.19 0
period

164
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(28)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Gross carrying
Carrying amount [Member]
amount [Axis] amount [Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 5.13 1.31 5.13
equipment
Acquisitions through business
combinations, property, plant and 0 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-0.35 -0.19
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-0.35 -0.19
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.14 0 0.16
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0.14 0 0.16
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

165
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

4.64 1.12 4.97
plant and equipment
Property, plant and equipment at end of
5.76 1.12 0 6.28
period

166
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(29)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Gross carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 1.31
equipment
Acquisitions through business
combinations, property, plant and 0
equipment
Increase (decrease) through net
exchange differences, property, 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
0.35 0.19
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
0.35 0.19
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0.02 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0.02 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

167
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

1.31 0.33 0.19
plant and equipment
Property, plant and equipment at end of
1.31 0 0.52 0.19
period

168
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(30)
Unless otherwise specified, all monetary values are in Lakhs of INR
Furniture and
Classes of property, plant and equipment [Axis] Office equipment [Member]
fixtures [Member]
Owned assets
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
[Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 6.26 16.55
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
-4.6 -5.08
loss
Depreciation recognised as part of
0 0
cost of other assets
Total Depreciation property plant and
-4.6 -5.08
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.18 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0.18 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment

169
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
1.48 11.47
plant and equipment
Property, plant and equipment at end of
0 12.95 11.47 0
period

170
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(31)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member]
Accumulated
Carrying amount accumulated depreciation and gross carrying depreciation and
Gross carrying amount [Member]
amount [Axis] impairment
[Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 6.26 16.55
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
4.6
loss
Depreciation recognised as part of
0
cost of other assets
Total Depreciation property plant and
4.6
equipment
Impairment loss recognised in profit
or loss, property, plant and 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.54 0 0.36
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0.54 0 0.36
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment

171
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Decrease through loss of control of

subsidiary, property, plant and 0 0 0
equipment
Total increase (decrease) in property,
5.72 16.55 4.24
plant and equipment
Property, plant and equipment at end of
22.27 16.55 0 9.32
period

172
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(32)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Accumulated depreciation and
Carrying amount [Member]
amount [Axis] impairment [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 6.26 16.55
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Depreciation, property, plant and
equipment [Abstract]
Depreciation recognised in profit or
5.08 -4.6 -5.08
loss
Depreciation recognised as part of
0 0 0
cost of other assets
Total Depreciation property plant and
5.08 -4.6 -5.08
equipment
Impairment loss recognised in profit
or loss, property, plant and 0 0 0
equipment
Reversal of impairment loss
recognised in profit or loss, 0 0 0
property, plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Impairment loss recognised in other
comprehensive income, property, plant and 0 0 0
equipment
Reversal of impairment loss recognised
in other comprehensive income, property, 0 0 0
plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0 0.18 0
equipment
Retirements, property, plant and
0 0 0
equipment
Total disposals and retirements,
0 0.18 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0 0
equipment

173
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Total increase (decrease) in property,

5.08 1.48 11.47
plant and equipment
Property, plant and equipment at end of
5.08 0 12.95 11.47
period

Disclosure of detailed information about property, plant and equipment [Table] ..(33)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying Carrying amount
Gross carrying amount [Member]
amount [Axis] [Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property,
plant and equipment [Abstract]
Disclosure of detailed information about
property, plant and equipment [Line items]
Reconciliation of changes in property, plant
and equipment [Abstract]
Changes in property, plant and equipment
[Abstract]
Additions other than through business
combinations, property, plant and 6.26 16.55
equipment
Acquisitions through business
combinations, property, plant and 0 0
equipment
Increase (decrease) through net
exchange differences, property, 0 0
plant and equipment
Revaluation increase (decrease),
0 0
property, plant and equipment
Increase (decrease) through transfers and
other changes, property, plant and
equipment [Abstract]
Increase (decrease) through
transfers, property, plant and 0 0
equipment
Increase (decrease) through other
changes, property, plant and 0 0
equipment
Total increase (decrease) through
transfers and other changes, property, 0 0
plant and equipment
Disposals and retirements, property,
plant and equipment [Abstract]
Disposals, property, plant and
0.54 0
equipment
Retirements, property, plant and
0 0
equipment
Total disposals and retirements,
0.54 0
property, plant and equipment
Decrease through classified as held
for sale, property, plant and 0 0
equipment
Decrease through loss of control of
subsidiary, property, plant and 0 0
equipment
Total increase (decrease) in property,
5.72 16.55
plant and equipment
Property, plant and equipment at end of
0 22.27 16.55 0
period

174
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of detailed information about property, plant and equipment [Table] ..(34)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
Carrying amount accumulated depreciation and gross carrying amount [Axis] Accumulated depreciation and impairment [Member]
01/04/2019 01/04/2018
to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of detailed information about property, plant and equipment
[Abstract]
Disclosure of detailed information about property, plant and
equipment [Line items]
Reconciliation of changes in property, plant and equipment
[Abstract]
Changes in property, plant and equipment [Abstract]
Depreciation, property, plant and equipment [Abstract]
Depreciation recognised in profit or loss 4.6 5.08
Depreciation recognised as part of cost of other assets 0 0
Total Depreciation property plant and equipment 4.6 5.08
Impairment loss recognised in profit or loss, property,
0 0
plant and equipment
Reversal of impairment loss recognised in profit or
0 0
loss, property, plant and equipment
Impairment loss recognised in other comprehensive
0 0
income, property, plant and equipment
Reversal of impairment loss recognised in other
0 0
comprehensive income, property, plant and equipment
Increase (decrease) through transfers and other
changes, property, plant and equipment [Abstract]
Increase (decrease) through transfers, property, plant
0 0
and equipment
Increase (decrease) through other changes, property,
0 0
plant and equipment
Total increase (decrease) through transfers and
0 0
other changes, property, plant and equipment
Disposals and retirements, property, plant and equipment
[Abstract]
Disposals, property, plant and equipment 0.36 0
Retirements, property, plant and equipment 0 0
Total disposals and retirements, property, plant and
0.36 0
equipment
Decrease through classified as held for sale, property,
0 0
plant and equipment
Decrease through loss of control of subsidiary,
0 0
property, plant and equipment
Total increase (decrease) in property, plant and equipment 4.24 5.08
Property, plant and equipment at end of period 9.32 5.08 0

Disclosure of additional information about property plant and equipment [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Property, plant and equipment
Classes of property, plant and equipment [Axis] Land [Member]
[Member]
Sub classes of property, plant and equipment [Axis] Owned and leased assets [Member] Owned and leased assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Depreciation as per Depreciation as per
Useful lives or depreciation rates, property, the Accounting the Accounting
NA NA
plant and equipment policy of the policy of the
Company Company
Whether property, plant and equipment are
No No No No
stated at revalued amount

175
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of additional information about property plant and equipment [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Land [Member] Buildings [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Depreciation as per Depreciation as per
Useful lives or depreciation rates, property, the Accounting the Accounting
NA NA
plant and equipment policy of the policy of the
Company Company
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Buildings [Member] Factory building [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Depreciation as per Depreciation as per Depreciation as per Depreciation as per
Useful lives or depreciation rates, property, the Accounting the Accounting the Accounting the Accounting
plant and equipment policy of the policy of the policy of the policy of the
Company Company Company Company
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory building [Member] Plant and equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Depreciation as per Depreciation as per Depreciation as per Depreciation as per
Useful lives or depreciation rates, property, the Accounting the Accounting the Accounting the Accounting
plant and equipment policy of the policy of the policy of the policy of the
Company Company Company Company
Whether property, plant and equipment are
No No No No
stated at revalued amount

176
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of additional information about property plant and equipment [Table] ..(5)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Plant and equipment [Member] Factory equipments [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Depreciation as per Depreciation as per Depreciation as per Depreciation as per
Useful lives or depreciation rates, property, the Accounting the Accounting the Accounting the Accounting
plant and equipment policy of the policy of the policy of the policy of the
Company Company Company Company
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(6)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Factory equipments [Member] Furniture and fixtures [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Depreciation as per Depreciation as per Depreciation as per Depreciation as per
Useful lives or depreciation rates, property, the Accounting the Accounting the Accounting the Accounting
plant and equipment policy of the policy of the policy of the policy of the
Company Company Company Company
Whether property, plant and equipment are
No No No No
stated at revalued amount

Disclosure of additional information about property plant and equipment [Table] ..(7)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Furniture and fixtures [Member] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member] Owned and leased assets [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of additional information about
property plant and equipment [Abstract]
Disclosure of additional information about
property plant and equipment [Line items]
Depreciation method, property, plant and STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE STRAIGHT LINE
equipment METHOD METHOD METHOD METHOD
Depreciation as per Depreciation as per Depreciation as per Depreciation as per
Useful lives or depreciation rates, property, the Accounting the Accounting the Accounting the Accounting
plant and equipment policy of the policy of the policy of the policy of the
Company Company Company Company
Whether property, plant and equipment are
No No No No
stated at revalued amount

177
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of additional information about property plant and equipment [Table] ..(8)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of property, plant and equipment [Axis] Office equipment [Member]
Sub classes of property, plant and equipment [Axis] Owned assets [Member]
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of additional information about property plant and equipment [Abstract]
Disclosure of additional information about property plant and equipment [Line items]
STRAIGHT LINE STRAIGHT LINE
Depreciation method, property, plant and equipment METHOD METHOD
Depreciation as per Depreciation as per
the Accounting the Accounting
Useful lives or depreciation rates, property, plant and equipment policy of the policy of the
Company Company
Whether property, plant and equipment are stated at revalued amount No No

[612100] Notes - Impairment of assets

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Textual information (43)
Disclosure of impairment of assets [TextBlock] [See below]
Disclosure of impairment loss and reversal of impairment loss [TextBlock]
Whether there is any impairment loss or reversal of impairment loss
No No
during the year
Disclosure of information for impairment loss recognised or reversed
for individual Assets or cash-generating unit [TextBlock]
Whether impairment loss recognised or reversed for individual Assets
No No
or cash-generating unit

178
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (43)

Disclosure of impairment of assets [Text Block]

2.8 Impairment of non-financial assets

At each reporting date, the Company reviews the carrying amounts of its non-financial assets (other than inventories and deferred tax assets)
to determine whether there is any indication on impairment. If any such indication exists, then the recoverable amount of assets is estimated.

For impairment testing, assets are grouped together into the smallest group of assets that generates cash inflows from continuing use that are
largely independent of the cash inflows of other assets or Cash Generating Unit (CGUs).

The recoverable amount of an asset or CGU is the greater of its value in use and its fair value less costs to sell. Value in use is based on the
estimated future cash flows, discounted to their present value using a pretax discount rate that reflects current market assessments of the time
value of money and the risks specific to the asset or CGU. An impairment loss is recognised if the carrying amount of an asset or CGU
exceeds its recoverable amount.

Impairment loss in respect of assets other than goodwill is reversed only to the extent that the assets carrying amount does not exceed the
carrying amount that would have been determined, net of depreciation or amortisation, if no impairment loss had been recognised in prior
years. A reversal of impairment loss is recognised immediately in the Statement of Profit & Loss.

[400700] Notes - Investment property

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of investment property [TextBlock]
Disclosure of detailed information about investment property [TextBlock]
Depreciation method, investment property, cost model NA NA
Useful lives or depreciation rates, investment property, cost model NA NA

[400800] Notes - Goodwill

Disclosure of reconciliation of changes in goodwill [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2020 31/03/2019
Disclosure of reconciliation of changes in goodwill [Abstract]
Disclosure of reconciliation of changes in goodwill [Line items]
Goodwill at end of period 0 0

179
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Unless otherwise specified, all monetary values are in Lakhs of INR

31/03/2020 31/03/2019
Disclosure of goodwill [TextBlock]
Disclosure of reconciliation of changes in goodwill [Abstract]
Goodwill at end of period 0 0

[400900] Notes - Other intangible assets

Disclosure of detailed information about other intangible assets [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Company other intangible assets
Classes of other intangible assets [Axis]
[Member]
Internally generated and other than
Sub classes of other intangible assets [Axis] internally generated intangible assets
[Member]
Carrying amount accumulated amortization and impairment and gross carrying amount [Axis] Carrying amount [Member]
31/03/2020 31/03/2019
Disclosure of detailed information about other intangible assets [Abstract]
Disclosure of detailed information about other intangible assets [Line items]
Reconciliation of changes in other intangible assets [Abstract]
Other intangible assets at end of period 0 0

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of other intangible assets [TextBlock]
Disclosure of detailed information about other intangible assets
[TextBlock]
Disclosure of intangible assets with indefinite useful life [TextBlock]
Whether there are intangible assets with indefinite useful life No No

[401000] Notes - Biological assets other than bearer plants

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of biological assets, agriculture produce at point of
harvest and government grants related to biological assets
[TextBlock]
Depreciation method, biological assets other than bearer plants, at cost 0 0
Useful lives or depreciation rates, biological assets other than bearer
0 0
plants, at cost

180
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[611100] Notes - Financial instruments

Disclosure of financial assets [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Financial assets at amortised cost, class
Classes of financial assets [Axis] Trade receivables [Member]
[Member]
Categories of financial assets [Axis] Financial assets, category [Member] Financial assets, category [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 315.82 265.8 218.68 248.55
Financial assets, at fair value 315.82 265.8 218.68 248.55
Trade receivables Trade receivables,
and cash and cash cash and cash
Description of other financial assets at
equivalents and non equivalents and Trade receivables Trade receivables
amortised cost class current financial Others non-current
assets financial assets
Trade receivables Trade receivables,
and cash and cash cash and cash
Description of other financial assets at fair
equivalents and non equivalents and Trade receivables Trade receivables
value class current financial Others non-current
assets financial assets

Disclosure of financial assets [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other financial assets at amortised cost
Classes of financial assets [Axis] Trade receivables [Member]
class [Member]
Financial assets at amortised cost,
Categories of financial assets [Axis] Financial assets, category [Member]
category [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 218.68 248.55 97.14 17.25
Financial assets, at fair value 218.68 248.55 97.14 17.25
cash and cash cash and cash
Description of other financial assets at equivalents & non equivalents and Others
Trade receivables Trade receivables
amortised cost class current financial non-current financial
assets assets
cash and cash cash and cash
Description of other financial assets at fair equivalents & non equivalents and Others
Trade receivables Trade receivables
value class current financial non-current financial
assets assets

Disclosure of financial assets [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis] Other financial assets at amortised cost class 1 [Member]
Financial assets at amortised cost,
Categories of financial assets [Axis] Financial assets, category [Member]
category [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 93.45 9.78 93.45 9.78
Financial assets, at fair value 93.45 9.78 93.45 9.78
Description of other financial assets at cash and cash cash and cash cash and cash cash and cash
amortised cost class equivalents equivalents equivalents equivalents
Description of other financial assets at fair cash and cash cash and cash cash and cash cash and cash
value class equivalents equivalents equivalents equivalents

181
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of financial assets [Table] ..(4)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of financial assets [Axis] Other financial assets at amortised cost class 2 [Member]
Financial assets at amortised cost,
Categories of financial assets [Axis] Financial assets, category [Member]
category [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Disclosure of financial assets [Abstract]
Disclosure of financial assets [Line items]
Financial assets 3.69 7.47 3.69 7.47
Financial assets, at fair value 3.69 7.47 3.69 7.47
Description of other financial assets at
Others non-current Others non-current Others non-current Others non-current
amortised cost class
Description of other financial assets at fair
Others non-current Others non-current Others non-current Others non-current
value class

Disclosure of financial liabilities [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Financial liabilities at amortised cost,
Classes of financial liabilities [Axis]
class [Member]
Financial liabilities at amortised cost,
Categories of financial liabilities [Axis]
category [Member]
31/03/2020 31/03/2019
Disclosure of financial liabilities [Abstract]
Disclosure of financial liabilities [Line items]
Financial liabilities 654.92 217.4
Financial liabilities, at fair value 654.92 217.4

[611300] Notes - Regulatory deferral accounts

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of regulatory deferral accounts [TextBlock]
Other comprehensive income, net of tax, net
movement in regulatory deferral account
0 0
balances related to items that will not be
reclassified to profit or loss
Gains (losses) on net movement in regulatory
deferral account balances related to items
0 0
that will be reclassified to profit or loss, net
of tax
Reclassification adjustments on net movement in
0 0
regulatory deferral account balances, net of tax
Total other comprehensive income, net of tax,
net movement in regulatory deferral account
0 0
balances related to items that will be
reclassified to profit or loss

182
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[611600] Notes - Non-current asset held for sale and discontinued operations
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of non-current assets held for sale and discontinued operations
[TextBlock]
Net cash flows from (used in) operating activities, continuing
58.19 -436.96
operations
Net cash flows from (used in) operating activities 58.19 -436.96
Net cash flows from (used in) investing activities, continuing
-273.14 -295.53
operations
Net cash flows from (used in) investing activities -273.14 -295.53
Net cash flows from (used in) financing activities, continuing
298.62 741.2
operations
Net cash flows from (used in) financing activities 298.62 741.2

183
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[400100] Notes - Equity share capital

Disclosure of classes of equity share capital [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Equity shares 1
Classes of equity share capital [Axis] Equity shares [Member]
[Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line
items]
Type of share EQUITY SHARES
Number of shares authorised [shares] 20,00,000 [shares] 20,00,000 [shares] 20,00,000
Value of shares authorised 200 200 200
Number of shares issued [shares] 18,59,100 [shares] 18,59,100 [shares] 18,59,100
Value of shares issued 185.91 185.91 185.91
Number of shares subscribed and fully paid [shares] 18,59,100 [shares] 18,59,100 [shares] 18,59,100
Value of shares subscribed and fully paid 185.91 185.91 185.91
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0
Total number of shares subscribed [shares] 18,59,100 [shares] 18,59,100 [shares] 18,59,100
Total value of shares subscribed 185.91 185.91 185.91
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 18,59,100 [shares] 18,59,100 [shares] 18,59,100
Value of shares called 185.91 185.91 185.91
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0
Calls unpaid by officers 0 0 0
Total calls unpaid by directors and
0 0 0
officers
Calls unpaid by others 0 0 0
Total calls unpaid 0 0 0
Forfeited shares 0 0 0
Forfeited shares reissued 0 0 0
Value of shares paid-up 185.91 185.91 185.91
Par value per share [INR/shares] 10
Amount per share called in case shares not fully
[INR/shares] 0
called
Reconciliation of number of shares outstanding
[Abstract]
Changes in number of shares outstanding
[Abstract]
Increase in number of shares outstanding
[Abstract]
Number of shares issued in public offering [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
placement arising out of conversion of
[shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued in other private
[shares] 0 [shares] 15,59,100 [shares] 0
placement
Number of shares issued as preferential
allotment arising out of conversion of
[shares] 0 [shares] 0 [shares] 0
debentures preference shares during
period
Number of shares issued as other
[shares] 0 [shares] 0 [shares] 0
preferential allotment
Number of shares issued in shares based
[shares] 0 [shares] 0 [shares] 0
payment transactions
Number of shares issued under scheme of
[shares] 0 [shares] 0 [shares] 0
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0

184
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Number of shares issued under employee

[shares] 0 [shares] 0 [shares] 0
stock option plan
Number of other issue of shares
arising out of conversion of [shares] 0 [shares] 0 [shares] 0
securities
Total aggregate number of shares issued
[shares] 0 [shares] 15,59,100 [shares] 0
during period
Decrease in number of shares during period
[Abstract]
Number of shares bought back or treasury
[shares] 0 [shares] 0 [shares] 0
shares
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0
Total decrease in number of shares during
[shares] 0 [shares] 0 [shares] 0
period
Total increase (decrease) in number of
[shares] 0 [shares] 15,59,100 [shares] 0
shares outstanding
Number of shares outstanding at end of period [shares] 18,59,100 [shares] 18,59,100 [shares] 3,00,000 [shares] 18,59,100
Reconciliation of value of shares outstanding
[Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during
period [Abstract]
Amount of public issue during period 0 0 0
Amount of bonus issue during period 0 0 0
Amount of rights issue during period 0 0 0
Amount of private placement issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other private placement issue
0 155.91 0
during period
Amount of preferential allotment issue
arising out of conversion of debentures 0 0 0
preference shares during period
Amount of other preferential allotment
0 0 0
issue during period
Amount of share based payment
0 0 0
transactions during period
Amount of issue under scheme of
0 0 0
amalgamation during period
Amount of other issues during period 0 0 0
Amount of shares issued under employee
0 0 0
stock option plan
Amount of other issue arising out of
conversion of securities during 0 0 0
period
Total aggregate amount of increase
0 155.91 0
in equity share capital during period
Decrease in equity share capital during
period [Abstract]
Decrease in amount of treasury shares
0 0 0
or shares bought back
Other decrease in amount of shares 0 0 0
Total decrease in equity share capital
0 0 0
during period
Total increase (decrease) in share capital 0 155.91 0
Equity share capital at end of period 185.91 185.91 30 185.91
Shares in company held by holding company or
ultimate holding company or by its subsidiaries
or associates [Abstract]
Shares in company held by holding company [shares] 9,48,141 [shares] 9,48,141 [shares] 9,48,141
Shares in company held by associates of its
[shares] 0 [shares] 0 [shares] 0
ultimate holding company
Total shares in company held by holding company
or ultimate holding company or by its [shares] 9,48,141 [shares] 9,48,141 [shares] 9,48,141
subsidiaries or associates
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0
disinvestment
Details of application money received for
allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of
securities and due for refund and interest
accrued thereon [Abstract]

185
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Application money received for

allotment of securities and due for 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0
Type of share EQUITY SHARES

186
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of classes of equity share capital [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares 1 [Member]
01/04/2018
to 31/03/2018
31/03/2019
Disclosure of classes of equity share capital [Abstract]
Disclosure of classes of equity share capital [Line items]
Type of share EQUITY SHARES
Number of shares authorised [shares] 20,00,000
Value of shares authorised 200
Number of shares issued [shares] 18,59,100
Value of shares issued 185.91
Number of shares subscribed and fully paid [shares] 18,59,100
Value of shares subscribed and fully paid 185.91
Number of shares subscribed but not fully paid [shares] 0
Value of shares subscribed but not fully paid 0
Total number of shares subscribed [shares] 18,59,100
Total value of shares subscribed 185.91
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 18,59,100
Value of shares called 185.91
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0
Calls unpaid by officers 0
Total calls unpaid by directors and officers 0
Calls unpaid by others 0
Total calls unpaid 0
Forfeited shares 0
Forfeited shares reissued 0
Value of shares paid-up 185.91
Par value per share [INR/shares] 10
Amount per share called in case shares not fully called [INR/shares] 0
Reconciliation of number of shares outstanding [Abstract]
Changes in number of shares outstanding [Abstract]
Increase in number of shares outstanding [Abstract]
Number of shares issued in public offering [shares] 0
Number of shares issued as bonus shares [shares] 0
Number of shares issued as rights [shares] 0
Number of shares issued in private placement arising out of conversion
[shares] 0
of debentures preference shares during period
Number of shares issued in other private placement [shares] 15,59,100
Number of shares issued as preferential allotment arising out of
[shares] 0
conversion of debentures preference shares during period
Number of shares issued as other preferential allotment [shares] 0
Number of shares issued in shares based payment transactions [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0
Number of other issues of shares [shares] 0
Number of shares issued under employee stock option plan [shares] 0
Number of other issue of shares arising out of conversion of securities [shares] 0
Total aggregate number of shares issued during period [shares] 15,59,100
Decrease in number of shares during period [Abstract]
Number of shares bought back or treasury shares [shares] 0
Other decrease in number of shares [shares] 0
Total decrease in number of shares during period [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 15,59,100
Number of shares outstanding at end of period [shares] 18,59,100 [shares] 3,00,000
Reconciliation of value of shares outstanding [Abstract]
Changes in equity share capital [Abstract]
Increase in equity share capital during period [Abstract]
Amount of public issue during period 0
Amount of bonus issue during period 0
Amount of rights issue during period 0
Amount of private placement issue arising out of conversion of
0
debentures preference shares during period
Amount of other private placement issue during period 155.91

187
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Amount of preferential allotment issue arising out of conversion of

0
debentures preference shares during period
Amount of other preferential allotment issue during period 0
Amount of share based payment transactions during period 0
Amount of issue under scheme of amalgamation during period 0
Amount of other issues during period 0
Amount of shares issued under employee stock option plan 0
Amount of other issue arising out of conversion of securities during period 0
Total aggregate amount of increase in equity share capital during period 155.91
Decrease in equity share capital during period [Abstract]
Decrease in amount of treasury shares or shares bought back 0
Other decrease in amount of shares 0
Total decrease in equity share capital during period 0
Total increase (decrease) in share capital 155.91
Equity share capital at end of period 185.91 30
Shares in company held by holding company or ultimate holding company or by its
subsidiaries or associates [Abstract]
Shares in company held by holding company [shares] 9,48,141
Shares in company held by associates of its ultimate holding company [shares] 0
Total shares in company held by holding company or ultimate holding company
[shares] 9,48,141
or by its subsidiaries or associates
Amount of shares reserved for issue under options and contracts or commitments
0
for sale of shares or disinvestment
Details of application money received for allotment of securities and due for
refund and interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund and
interest accrued thereon [Abstract]
Application money received for allotment of securities and due for refund,
0
principal
Application money received for allotment of securities and due for refund,
0
interest accrued
Total application money received for allotment of securities and due for
0
refund and interest accrued thereon
Type of share EQUITY SHARES

Disclosure of shareholding more than five per cent in company [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Name of shareholder [Member] Shareholder 1 [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Type of share EQUITY SHARES EQUITY SHARES EQUITY EQUITY
Disclosure of shareholding more than five per cent in
company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share EQUITY SHARES EQUITY SHARES EQUITY EQUITY
KANWAR DEEP KANWAR DEEP
Name of shareholder SINGH SINGH
Permanent account number of shareholder ACEPS9530P ACEPS9530P
Country of incorporation or residence of
INDIA INDIA
shareholder
Number of shares held in company [shares] 4,55,480 [shares] 4,55,480
Percentage of shareholding in company 25.00% 25.00%

188
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of shareholding more than five per cent in company [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Classes of equity share capital [Axis] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 2 [Member] Shareholder 3 [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Type of share EQUITY EQUITY EQUITY EQUITY
Disclosure of shareholding more than five per cent in

company [Abstract]
Disclosure of shareholding more than five per cent
in company [LineItems]
Type of share EQUITY EQUITY EQUITY EQUITY
ADESH ADESH SOMANY CERAMICS SOMANY CERAMICS
Name of shareholder KAUNDAL KAUNDAL LIMITED LIMITED
CIN of shareholder L40200WB1968PLC224116 L40200WB1968PLC224116
Permanent account number of shareholder APQPK1034H APQPK1034H
Country of incorporation or residence of
INDIA INDIA INDIA INDIA
shareholder
Number of shares held in company [shares] 4,55,479 [shares] 4,55,479 [shares] 9,48,141 [shares] 9,48,141
Percentage of shareholding in company 24.00% 24.00% 51.00% 51.00%

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of notes on equity share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Number of persons on private placement of equity share 0 2
Nature of security on private placement of equity share NA NA
Number of shareholders of company 0 3
Whether money raised from public offering during year No No

[400300] Notes - Borrowings

Classification of borrowings [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member]
Rupee term loans from banks
Classification of borrowings [Axis] Term loans from banks [Member]
[Member]
Subclassification of borrowings [Axis] Secured borrowings [Member] Secured borrowings [Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Borrowings notes [Abstract]
Details of borrowings [Abstract]
Details of borrowings [Line items]
Borrowings 241.46 0 241.46 0

189
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[612700] Notes - Income taxes

Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Depreciation
Temporary difference, unused tax losses and unused tax credits amortisation
Temporary differences [Member]
[Axis] impairment
[Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 29.23 0.72 0
Deferred tax liabilities 12.61 1.62 0 12.61
Net deferred tax liability (assets) -16.62 0.9 0 12.61
Net deferred tax assets and liabilities
[Abstract]
Net deferred tax assets 29.23 0
Net deferred tax liabilities 12.61 0 12.61
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
-17.52 0.9 10.99
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
-17.52 0.9 10.99
recognised in profit or loss
Total increase (decrease) in deferred
-17.52 0.9 10.99
tax liability (assets)
Deferred tax liability (assets) at end of
-16.62 0.9 0 12.61
period
Depreciation, Provision for Depreciation, Provision for
Description of other temporary differences bonus and Provision for bonus and Provision for Depreciation
gratuity gratuity

190
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(2)
Unless otherwise specified, all monetary values are in Lakhs of INR
Temporary difference, unused tax losses and unused tax credits Depreciation amortisation impairment
Other temporary differences [Member]
[Axis] [Member]
01/04/2018 01/04/2019 01/04/2018
to 31/03/2018 to to
31/03/2019 31/03/2020 31/03/2019
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 29.23 0.72
Deferred tax liabilities 1.62 0
Net deferred tax liability (assets) 1.62 0 -29.23 -0.72
Net deferred tax assets and liabilities
[Abstract]
Net deferred tax assets 29.23 0
Net deferred tax liabilities 0
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
1.62 -28.51 -0.72
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
1.62 -28.51 -0.72
recognised in profit or loss
Total increase (decrease) in deferred
1.62 -28.51 -0.72
tax liability (assets)
Deferred tax liability (assets) at end of
1.62 0 -29.23 -0.72
period
Provision for bonus Provision for bonus
and Provision for and Provision for
Description of other temporary differences Depreciation
gratuity and gratuity and
Provision for loss Provision for loss

Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(3)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other temporary
Temporary difference, unused tax losses and unused tax credits
differences Other temporary differences 1 [Member]
[Axis]
[Member]
01/04/2019 01/04/2018
31/03/2018 to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 0 0.37 0.4 0
Net deferred tax liability (assets) 0 -0.37 -0.4 0
Net deferred tax assets and liabilities
[Abstract]
Net deferred tax assets 0.37 0
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
0.03 -0.4
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
0.03 -0.4
recognised in profit or loss
Total increase (decrease) in deferred
0.03 -0.4
tax liability (assets)
Deferred tax liability (assets) at end of
0 -0.37 -0.4 0
period
Description of other temporary differences Provision for bonus Provision for bonus

191
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Disclosure of temporary difference, unused tax losses and unused tax credits [Table] ..(4)
Unless otherwise specified, all monetary values are in Lakhs of INR
Other temporary
Temporary difference, unused tax losses and unused tax credits
Other temporary differences 2 [Member] differences 3
[Axis]
[Member]
01/04/2019 01/04/2018 01/04/2019
to to 31/03/2018 to
31/03/2020 31/03/2019 31/03/2020
Disclosure of temporary difference, unused tax
losses and unused tax credits [Abstract]
Disclosure of temporary difference, unused
tax losses and unused tax credits [Line items]
Deferred tax assets and liabilities [Abstract]
Deferred tax assets 0.3 0.32 0 28.56
Net deferred tax liability (assets) -0.3 -0.32 0 -28.56
Net deferred tax assets and liabilities
[Abstract]
Net deferred tax assets 0.3 0 28.56
Deferred tax expense (income) [Abstract]
Deferred tax expense (income)
Deferred tax expense (income)
0.02 -0.32 -28.56
recognised in profit or loss
Reconciliation of changes in deferred tax
liability (assets) [Abstract]
Changes in deferred tax liability (assets)
[Abstract]
Deferred tax expense (income)
0.02 -0.32 -28.56
recognised in profit or loss
Total increase (decrease) in deferred
0.02 -0.32 -28.56
tax liability (assets)
Deferred tax liability (assets) at end of
-0.3 -0.32 0 -28.56
period
Provision for Carry
Description of other temporary differences Provision for gratuity Provision for gratuity
Forward Losses

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of income tax [TextBlock]
Major components of tax expense (income) [Abstract]
Current tax expense (income) and adjustments for current tax of prior
periods [Abstract]
Current tax expense (income) 0 17.68
Total current tax expense (income) and adjustments for current tax
0 17.68
of prior periods
Other components of deferred tax expense (income) -17.69 0.9
Total tax expense (income) -17.69 18.58
Current and deferred tax relating to items charged or credited directly
to equity [Abstract]
Current tax relating to items credited (charged) directly to equity 0 0
Total aggregate current and deferred tax relating to items credited
0 0
(charged) directly to equity
Disclosure of temporary difference, unused tax losses and unused tax
credits [TextBlock]
Disclosure of temporary difference, unused tax losses and unused tax
credits [Abstract]
Deferred tax assets and liabilities [Abstract]
Net deferred tax assets and liabilities [Abstract]
Deferred tax expense (income) [Abstract]
Reconciliation of changes in deferred tax liability (assets)
[Abstract]
Changes in deferred tax liability (assets) [Abstract]
Reconciliation of accounting profit multiplied by applicable tax rates
[Abstract]
Tax expense (income) at applicable tax rate 0 17.68
Other tax effects for reconciliation between accounting profit and tax
-17.69 0.9
expense (income)
Total tax expense (income) -17.69 18.58

192
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[611000] Notes - Exploration for and evaluation of mineral resources

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of exploration and evaluation assets [TextBlock]
Whether there are any exploration and evaluation activities No No

[611900] Notes - Accounting for government grants and disclosure of government assistance
Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of accounting for government grants and disclosure of government
assistance [TextBlock]
Whether company has received any government grant or government assistance No No

[401100] Notes - Subclassification and notes on liabilities and assets

Subclassification of trade receivables [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of notes on trade receivables [Abstract]
Subclassification of trade receivables [Abstract]
Subclassification of trade receivables [Line
items]
Breakup of trade receivables [Abstract]
Trade receivables, gross 218.68 248.55 218.68 248.55
Allowance for bad and doubtful debts 0 0 0 0
Total trade receivables 218.68 248.55 218.68 248.55
Details of trade receivables due by
directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Trade receivables due by others 0 0
Total trade receivables due by
0 0
directors, other officers or others
Details of trade receivables due by firms
or companies in which any director is
partner or director [Abstract]
Trade receivables due by firms in
0 0
which any director is partner
Trade receivables due by private
companies in which any director is 0 0
director
Trade receivables due by private
companies in which any director is 0 0
member
Total trade receivables due by
firms or companies in which any 0 0
director is partner or director

193
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Classification of inventories [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of inventories [Axis] Company inventories [Member] Raw materials [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 444.55 418.89 212.29 259.99
Goods in transit 0 0 0
LOWER OF COST LOWER OF COST LOWER OF COST LOWER OF COST
AND NET AND NET AND NET AND NET
Mode of valuation REALISABLE REALISABLE REALISABLE REALISABLE
VALUE VALUE VALUE VALUE

Classification of inventories [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of inventories [Axis] Work-in-progress [Member] Finished goods [Member]
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets
[Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 143.87 81.55 53.64 52.63
Goods in transit 0 0 0 0
LOWER OF COST LOWER OF COST LOWER OF COST LOWER OF COST
AND NET AND NET AND NET AND NET
Mode of valuation REALISABLE REALISABLE REALISABLE REALISABLE
VALUE VALUE VALUE VALUE

Classification of inventories [Table] ..(3)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of inventories [Axis] Stores and spares [Member]
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Inventories notes [Abstract]
Classification of inventories [Abstract]
Classification of inventories [Line items]
Inventories 34.75 24.72
Goods in transit 0 0
LOWER OF COST LOWER OF COST
AND NET AND NET
Mode of valuation REALISABLE REALISABLE
VALUE VALUE

Other current financial assets others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial assets others [Axis] OTHERCURRENTFINANCIALASSETS
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Other current financial assets [Abstract]
Other current financial assets others 0.02 0
Other current financial assets others [Abstract]
Other current financial assets others [Line items]
ACCRUED ACCRUED
Description other current financial assets others INTEREST INTEREST
Other current financial assets others 0.02 0

194
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Other current assets others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current assets others [Axis] OTHERS1 OTHERS2
01/04/2019 01/04/2018 01/04/2019 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets
[Abstract]
Other current assets notes [Abstract]
Other current assets [Abstract]
Other current assets, others 1.61 1.23 8.36 2.14
Other current assets others [Abstract]
Other current assets others [Line items]
PREPAID PREPAID BAL WITH GOVT BAL WITH GOVT
Description of other current assets others EXPENSES EXPENSES AUTHORITIES AUTHORITIES
Other current assets, others 1.61 1.23 8.36 2.14

Other current assets others [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current assets others [Axis] OTHERS3 OTHERS4
01/04/2018 01/04/2018
to to
31/03/2019 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Other current assets notes [Abstract]
Other current assets [Abstract]
Other current assets, others 12.68 3.24
Other current assets others [Abstract]
Other current assets others [Line items]
CAPITAL ADVANCE TO
Description of other current assets others ADVANCE SUPPLIER
Other current assets, others 12.68 3.24

Other non-current assets, others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other non-current assets, others [Axis] OTHERS1
01/04/2018
to
31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Other non-current assets notes [Abstract]
Other non-current assets [Abstract]
Other non-current assets, others 7.47
Other non-current assets, others [Abstract]
Other non-current assets, others [Line items]
DEPOSIT WITH
Description of other non-current assets, others GOVERNMENT
AUTHORITIES
Other non-current assets, others 7.47

Other current liabilities, others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current liabilities, others [Axis] CURRENTLIABILITY1 CURRENTLIABILITY2
01/04/2019 01/04/2019 01/04/2018
to to to
31/03/2020 31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other current liabilities notes [Abstract]
Other current liabilities [Abstract]
Other current liabilities, others 20.24 4.2 2.86
Other current liabilities, others [Abstract]
Other current liabilities, others [Line items]
Description of other current liabilities, others OTHERLIABILITY EMPLOYEEBENEFITPAYABLE OTHERLIABILITY
Other current liabilities, others 20.24 4.2 2.86

195
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Other non-current financial assets, others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification of other non-current financial assets others [Axis] OTHERS1
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Other non-current financial assets notes [Abstract]
Other non-current financial assets [Abstract]
Other non-current financial assets, others 3.69 7.47
Other non-current financial assets, others [Abstract]
Other non-current financial assets, others [Line items]
DEPOSIT WITH
GOVERNMENT DEPOSIT WITH
Description other non-current financial assets, others AUTHORITIES and GOVERNMENT
SECURITY DEPOSIT AUTHORITIES
WITH OTHERS
Other non-current financial assets, others 3.69 7.47

Other current financial liabilities, others [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] CAPITALCREDITORS CURRENTMATURITIES INTERESTACCRUED
01/04/2019 01/04/2018 01/04/2018 01/04/2018
to to to to
31/03/2020 31/03/2019 31/03/2019 31/03/2019
Subclassification and notes on liabilities and assets
[Abstract]
Disclosure of other current financial liabilities
notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 13.2 8.68 0 0
Other current financial liabilities, others
[Abstract]
Other current financial liabilities, others
[Line items]
Description of other current financial CAPITAL CAPITAL
CURRENTMATURITIES INTEREST ACCRUED
liabilities, others CREDITORS CREDITORS
Other current financial liabilities,
13.2 8.68 0 0
others

Other current financial liabilities, others [Table] ..(2)

Unless otherwise specified, all monetary values are in Lakhs of INR
Other current financial liabilities, others [Axis] OTHERS
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of other current financial liabilities notes [Abstract]
Other current financial liabilities [Abstract]
Other current financial liabilities, others 12.85 26.53
Other current financial liabilities, others [Abstract]
Other current financial liabilities, others [Line items]
Description of other current financial liabilities, others OTHERS OTHERS
Other current financial liabilities, others 12.85 26.53

196
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Details of advances [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Current [Member]
Advance tax Other advance Other advances,
Classification of advances [Axis]
[Member] taxes [Member] others [Member]
Unsecured Unsecured Unsecured
Classification of assets based on security [Axis] considered good considered good considered good
[Member] [Member] [Member]
31/03/2020 31/03/2020 31/03/2019
Subclassification and notes on liabilities and assets [Abstract]
Disclosure of notes on advances [Abstract]
Disclosure of advances [Abstract]
Disclosure of advances [Line items]
Advances 6.62 6.62 1.74
Details of advance due by directors other officers or others
[Abstract]
Advance due by directors 0 0 0
Advance due by other officers 0 0 0
Total advance due by directors other officers or others 0 0 0
Details of advance due by firms or companies in which
any director is partner or director [Abstract]
Advance due by firms in which any director is partner 0 0 0
Total advance due by firms or companies in which any
0 0 0
director is partner or director

Disclosure of breakup of provisions [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Classification based on current non-current [Axis] Non-current [Member] Current [Member]
31/03/2020 31/03/2019 31/03/2020
Subclassification and notes on liabilities and assets [Abstract]
Provisions notes [Abstract]
Disclosure of breakup of provisions [Abstract]
Disclosure of breakup of provisions [Line items]
Provisions [Abstract]
Provisions for employee benefits [Abstract]
Provision gratuity 1.13 1.13 0
Provision leave encashment 0.09 0 0.01
Provision pension 0 0 0
Provision employee insurance scheme 0 0 0
Provision other employee related liabilities 0 0 0
Total provisions for employee benefits 1.22 1.13 0.01
Provision for corporate tax [Abstract]
Provision for wealth tax 0 0 0
Provision for fringe benefit tax 0 0 0
Provision for other tax 0 0 0
Provision for corporate dividend tax 0 0 0
Total provision for corporate tax 0 0 0
Provision for statutory liabilities 0 0 0
CSR expenditure provision 0 0 0
Provision for abandonment cost 0 0 0
Other provisions 0 0 0
Total provisions 1.22 1.13 0.01

197
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Dividend receivable, subsidiaries 0 0
Dividend receivable, others 0 0
Total dividend receivable 0 0
Derivative assets 0 0
Interest income accrued 0 0
Total other non-current financial assets 3.69 7.47
Advances, non-current 0 0
Total other non-current assets 0 0
Disclosure of notes on cash and bank balances explanatory [TextBlock]
Fixed deposits with banks 80 0
Other balances with banks 12.5 9.69
Total balance with banks 92.5 9.69
Cash on hand 0.95 0.09
Total cash and cash equivalents 93.45 9.78
Total cash and bank balances 93.45 9.78
Balances held with banks to extent held against other
0 0
commitments
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than 12 months maturity 0 0
Derivative financial instruments 0 0
Unbilled revenue 0 0
Security deposits 0 0
Total other current financial assets 0.02 0
Advances, current 6.62 1.74
Other unamortised expenses 0 0
Property plant and equipment held for sale 0 0
Total other current assets 16.59 21.03
Current maturities of long-term debt 63.54 0
Current maturities of finance lease obligations 0 0
Interest accrued on borrowings 0 0
Interest accrued on public deposits 0 0
Interest accrued others 0.96 0
Unpaid dividends 0 0
Retention money payable 0 0
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Debentures claimed but not paid 0 0
Public deposit payable, current 0 0
Derivative liabilities 0 0
Total other current financial liabilities 90.55 35.21
Taxes payable other tax 2.87 5.78
Current liabilities portion of share application money pending
0 0
allotment
Total other payables, current 2.87 5.78
Proposed equity interim dividend 0 0
Proposed equity final dividend 0 0
Proposed equity special dividend 0 0
Total proposed equity dividend 0 0
Proposed preference interim dividend 0 0
Proposed preference final dividend 0 0
Proposed preference special dividend 0 0
Total proposed preference dividend 0 0
Total proposed dividend 0 0
Total other current liabilities 27.31 8.64

198
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[401200] Notes - Additional disclosures on balance sheet

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of additional balance sheet notes explanatory [TextBlock]
Additional balance sheet notes [Abstract]
Contingent liabilities and commitments [Abstract]
Classification of contingent liabilities [Abstract]
Claims against company not acknowledged as debt 0 0
Total contingent liabilities 0 0
Classification of commitments [Abstract]
Estimated amount of contracts remaining to be executed on
0 112.61
capital account and not provided for
Total commitments 0 112.61
Total contingent liabilities and commitments 0 112.61
Details regarding dividends [Abstract]
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Amount of per share dividend proposed to be distributed to
[INR/shares] 0 [INR/shares] 0
preference shareholders
Percentage of proposed dividend 0.00% 0.00%
Details of share capital held by foreign companies [Abstract]
Percentage of share capital held by foreign company 0.00% 0.00%
Value of share capital held by foreign company 0 0
Percentage of paid-up capital held by foreign holding company and
0.00% 0.00%
or with its subsidiaries
Value of paid-up capital held by foreign holding company and or
0 0
with its subsidiaries
Details of deposits [Abstract]
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Disclosure of equity share warrants [Abstract]
Changes in equity share warrants during period [Abstract]
Additions to equity share warrants during period 0 0
Deductions in equity share warrants during period 0 0
Total changes in equity share warrants during period 0 0
Equity share warrants at end of period 0 0 0
Breakup of equity share warrants [Abstract]
Equity share warrants for existing members 0 0
Equity share warrants for others 0 0
Total equity share warrants 0 0 0
Details of share application money received and paid [Abstract]
Share application money received during year 0 155.91
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year 0 0
Number of person share application money received during year 0 0
Number of person share application money paid as at end of year 0 0
Number of person share application money received as at end of year 0 0
Share application money received and due for refund 0 0
Details regarding cost records and cost audit[Abstract]
Details regarding cost records [Abstract]
Whether maintenance of cost records by company has been
mandated under Companies (Cost Records and Audit) Rules, No No
2014
Net worth of company 769.1 818.86
Details of unclaimed liabilities [Abstract]
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0

199
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Interest unclaimed amount 0 0

Financial parameters balance sheet items [Abstract]
Investment in subsidiary companies 0 0
Investment in government companies 0 0
Amount due for transfer to investor education and protection fund
0 0
(IEPF)
Gross value of transactions with related parties 0 0
Number of warrants converted into equity shares during period 0 0
Number of warrants converted into preference shares during period 0 0
Number of warrants converted into debentures during period 0 0
Number of warrants issued during period (in foreign currency) 0 0
Number of warrants issued during period (INR) 0 0

[611800] Notes - Revenue

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Textual information (44) Textual information (45)
Disclosure of revenue [TextBlock] [See below] [See below]
Textual information (46) Textual information (47)
Description of accounting policy for recognition of revenue [TextBlock] [See below] [See below]

Textual information (44)

Disclosure of revenue [Text Block]

2.12 Revenue Recognition

The Company recognizes revenue when it satisfies a performance obligation in accordance with the provisions of contract with the customer.
This is achieved when;

i) effective control of goods alongwith significant risks and rewards of ownership has been transferred to customer and in case of services,
the year in which such services are rendered.

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the Company and the
revenue can be reliably measured. Claim on insurance companies, interest and others, where quantum of accrual cannot be ascertained with
reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

200
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (45)

Disclosure of revenue [Text Block]

2.12 Revenue Recognition

The Company recognises revenue from sale of goods when;

i) the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the company and the
revenue can be reliably measured. Claim on insurance companies, dividend, interest and others, where quantum of accrual cannot be
ascertained with reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

201
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (46)

Description of accounting policy for recognition of revenue [Text Block]

2.12 Revenue Recognition

The Company recognizes revenue when it satisfies a performance obligation in accordance with the provisions of contract with the customer.
This is achieved when;

i) effective control of goods alongwith significant risks and rewards of ownership has been transferred to customer and in case of services,
the year in which such services are rendered.

ii) he amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the Company and the
revenue can be reliably measured. Claim on insurance companies, interest and others, where quantum of accrual cannot be ascertained with
reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

202
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (47)

Description of accounting policy for recognition of revenue [Text Block]

2.12 Revenue Recognition

The Company recognises revenue from sale of goods when;

i) the Company has transferred to the buyer the significant risks and rewards of ownership of the goods;

ii) the amount of revenue can be measured reliably;

iii) it is probable that the economic benefits associated with the transaction will flow to the Company; and

iv) the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue (other than sale of goods) is recognised to the extent that it is probable that the economic benefits will flow to the company and the
revenue can be reliably measured. Claim on insurance companies, dividend, interest and others, where quantum of accrual cannot be
ascertained with reasonable certainty, are accounted for on acceptance basis.

Revenue represents net value of goods and services provided to customers after deducting for certain incentives including, but not limited to
discounts, volume rebates, incentive programs etc.

Interest income are recognised on an accrual basis using the effective interest method.

[612400] Notes - Service concession arrangements

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of service concession arrangements [TextBlock]
Whether there are any service concession arrangments No No

203
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[612000] Notes - Construction contracts

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of notes on construction contracts [TextBlock]
Whether there are any construction contracts No No

[612600] Notes - Employee benefits

Disclosure of net defined benefit liability (assets) [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Domestic defined benefit
Defined benefit plans [Axis]
plans [Member]
Present value of defined
Net defined benefit liability (assets) [Axis] benefit obligation
[Member]
Defined benefit plans categories [Axis] DEFINEDBENEFITPLAN
01/04/2019
to
31/03/2020
Disclosure of net defined benefit liability (assets) [Abstract]
Disclosure of net defined benefit liability (assets) [Line items]
Description of type of plan GRATUITY
Changes in net defined benefit liability (assets) [Abstract]
Current service cost, net defined benefit liability (assets) 1.13
Gain (loss) on remeasurement, net defined benefit liability (assets) [Abstract]
Loss (gain) on changes in effect of limiting net defined benefit assets to assets
0
ceiling, net defined benefit liability (assets)
Total loss (gain) on remeasurement, net defined benefit liability (assets) 0
Past service cost and gains (losses) arising from settlements, net defined benefit
liability (assets) [Abstract]
Losses (gains) arising from settlements, net defined benefit liability (assets) 0
Net past service cost and gains (losses) arising from settlements, net defined benefit
0
liability (assets)
Contributions to plan, net defined benefit liability (assets) [Abstract]
Contributions to plan by plan participants, net defined benefit liability (assets) 0
Total contributions to plan, net defined benefit liability (assets) 0
Total increase (decrease) in net defined benefit liability (assets) 1.13
Net defined benefit liability (assets) at end of period 1.13

Disclosure of defined benefit plans [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Domestic defined benefit
Defined benefit plans [Axis]
plans [Member]
Defined benefit plans categories [Axis] DEFINEDBENEFITPLAN
01/04/2019
to
31/03/2020
Disclosure of defined benefit plans [Abstract]
Disclosure of defined benefit plans [Line items]
Description of type of plan GRATUITY
Surplus (deficit) in plan [Abstract]
Defined benefit obligation, at present value 1.13
Net surplus (deficit) in plan -1.13
Actuarial assumption of discount rates 7.00%

204
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Textual information (48) Textual information (49)
Disclosure of employee benefits [TextBlock] [See below] [See below]
Disclosure of defined benefit plans [TextBlock]
Whether there are any defined benefit plans No No
Disclosure of net defined benefit liability (assets) [TextBlock]

Textual information (48)

Disclosure of employee benefits [Text Block]

Employee benefits

Defined Contribution Plans:

The Company makes contributions towards provident fund to a defined contribution retirement benefit plan for qualifying employees. Under
the plan, the Company is required to contribute a specified percentage of payroll cost to the retirement benefit plan to fund the benefits.

Employee Benefit Expense

Salary, Wages, Bonus etc. 257.87

Contribution to Provident Fund and Other Funds 3.46
Workmen & Staff Welfare 12.80

Textual information (49)

Disclosure of employee benefits [Text Block]

Employee benefits

Defined Contribution Plans:

The Company makes contributions towards provident fund to a defined contribution retirement benefit plan for qualifying employees.
Under the plan, the Company is required to contribute a specified percentage of payroll cost to the retirement benefit plan to fund the
benefits.

Employee Benefit Expense

Salary, Wages, Bonus etc. 263.12

Contribution to Provident Fund and Other Funds 3.62

Workmen & Staff Welfare 8.75

205
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[612800] Notes - Borrowing costs

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of borrowing costs [TextBlock]
Whether any borrowing costs has been capitalised during the year No No

[700100] Notes - Key managerial personnels and directors remuneration and other information

Disclosure of key managerial personnels and directors and remuneration to key managerial personnels and directors [Table] ..(1)
Unless otherwise specified, all monetary values are in Lakhs of INR
Key managerial personnels and directors [Axis] KMP1 KMP2
01/04/2019 01/04/2019
to to
31/03/2020 31/03/2020
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [Abstract]
Disclosure of key managerial personnels and directors and remuneration to key
managerial personnels and directors [LineItems]
KANWAR DEEP A D E S H
Name of key managerial personnel or director SINGH KAUNDAL
Director identification number of key managerial personnel or director 07780523 01356644
Permanent account number of key managerial personnel or director ACEPS9530P APQPK1034H
Whole Time
Designation of key managerial personnel or director Managing Director
Director
Diploma in
Diploma in Civil
Qualification of key managerial personnel or director Instrument
Engineering
Technology
Shares held by key managerial personnel or director [shares] 4,55,480 [shares] 4,55,479
Key managerial personnel or director remuneration [Abstract]
Gross salary to key managerial personnel or director [Abstract]
Salary key managerial personnel or director 30 30
Perquisites key managerial personnel or director 0 0
Profits in lieu of salary key managerial personnel or director 0 0
Gross salary to key managerial personnel or director 30 30
Sitting fees key managerial personnel or director 0 0
Stock option key managerial personnel or director 0 0
Sweat equity key managerial personnel or director 0 0
Commission as percentage of profit key managerial personnel or director 0 0
Other commission key managerial personnel or director 0 0
Other compensation key managerial personnel or director 0 0
Total key managerial personnel or director remuneration 30 30

[612200] Notes - Leases

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of leases [TextBlock]
Whether company has entered into any lease agreement No No
Whether any operating lease has been converted to financial lease or
No No
vice-versa

206
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[612300] Notes - Transactions involving legal form of lease

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of arrangements involving legal form of lease [TextBlock]
Whether there are any arrangements involving legal form of lease No No

[612900] Notes - Insurance contracts

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of insurance contracts [TextBlock]
Whether there are any insurance contracts as per Ind AS 104 No No

[613100] Notes - Effects of changes in foreign exchange rates

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of effect of changes in foreign exchange rates [TextBlock]
Whether there is any change in functional currency during the year No No
Description of presentation currency INR

[500100] Notes - Subclassification and notes on income and expenses

Miscellaneous other operating revenues [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Miscellaneous other operating revenues [Axis] operatingrevenue
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 31.86 16.01
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues [LineItems]
Description of miscellaneous other operating revenues SCRAPSALE SCRAPSALE
Miscellaneous other operating revenues 31.86 16.01

207
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Subclassification and notes on income and expense explanatory [TextBlock]
Disclosure of revenue from operations [Abstract]
Disclosure of revenue from operations for other than finance company
[Abstract]
Revenue from sale of products 2,153.76 2,028.93
Revenue from sale of services 0 0
Other operating revenues 31.86 16.01
Other operating revenues 31.86 16.01
Total revenue from operations other than finance company 2,185.62 2,044.94
Disclosure of revenue from operations for finance company [Abstract]
Revenue from other financial services 0 0
Total revenue from operations finance company 0 0
Total revenue from operations 2,185.62 2,044.94
Disclosure of other operating revenues [Abstract]
Other operating revenues [Abstract]
Miscellaneous other operating revenues 31.86 16.01
Total other operating revenues 31.86 16.01
Total other operating revenues 31.86 16.01
Miscellaneous other operating revenues [Abstract]
Miscellaneous other operating revenues 31.86 16.01
Disclosure of other income [Abstract]
Interest income [Abstract]
Interest income on current investments [Abstract]
Interest on other current investments 0 0
Total interest income on current investments 0 0
Interest income on non-current investments [Abstract]
Interest on fixed deposits, non-current investments 0.02 4.11
Interest on other non-current investments 0 0
Total interest income on non-current investments 0.02 4.11
Total interest income 0.02 4.11
Dividend income [Abstract]
Dividend income non-current investments [Abstract]
Dividend income non-current investments from others 0 0
Total dividend income non-current investments 0 0
Total dividend income 0 0
Net gain/loss on sale of investments [Abstract]
Net gain/loss on sale of non-current investments 0 0
Total net gain/loss on sale of investments 0 0
Other non-operating income [Abstract]
Net gain (loss) on foreign currency fluctuations treated as other
income [Abstract]
Other net gain (loss) on foreign currency fluctuations treated
0 0
as other income
Total net gain/loss on foreign currency fluctuations treated as
0 0
other income
Miscellaneous other non-operating income 0.22 0
Total other non-operating income 0.22 0
Total other income 0.24 4.11
Disclosure of finance cost [Abstract]
Interest expense [Abstract]
Interest expense non-current loans [Abstract]
Interest expense non-current loans, banks 3.38 0
Total interest expense non-current loans 3.38 0
Interest expense current loans [Abstract]
Interest expense current loans, banks 0 0
Total interest expense current loans 0 0
Other interest charges 0 0
Total interest expense 3.38 0
Other borrowing costs 3 0
Net gain/loss on foreign currency transactions and translations
0 0
treated as finance costs
Total finance costs 6.38 0
Employee benefit expense [Abstract]
Salaries and wages 197.87 208.12
Managerial remuneration [Abstract]
Remuneration to directors [Abstract]

208
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Salary to directors 60 55
Total remuneration to directors 60 55
Total managerial remuneration 60 55
Contribution to provident and other funds [Abstract]
Contribution to provident and other funds for others 3.46 3.62
Total contribution to provident and other funds 3.46 3.62
Staff welfare expense 12.8 8.75
Total employee benefit expense 274.13 275.49
Depreciation, depletion and amortisation expense [Abstract]
Depreciation expense 15.88 9.82
Total depreciation, depletion and amortisation expense 15.88 9.82
Breakup of other expenses [Abstract]
Consumption of stores and spare parts 87.26 48.93
Power and fuel 48.31 38.03
Rent 0.9 0.4
Repairs to building 6.06 2.58
Repairs to machinery 0 0
Insurance 0.78 0.47
Rates and taxes excluding taxes on income [Abstract]
Other cess taxes 0.97 3.5
Total rates and taxes excluding taxes on income 0.97 3.5
Travelling conveyance 15.07 14.13
Legal professional charges 34.88 9.83
Directors sitting fees 0 0
Cost transportation [Abstract]
Cost freight 6.28 5.52
Total cost transportation 6.28 5.52
Discount issue shares debentures written off [Abstract]
Discount issue debentures written off 0 0
Total discount issue shares debentures written off 0 0
Loss on disposal of intangible Assets 0 0
Loss on disposal, discard, demolishment and destruction of
3.34 0
depreciable property plant and equipment
Payments to auditor [Abstract]
Payment for audit services 0.5 0.5
Payment for other services 0.45 0.45
Payment for reimbursement of expenses 0.43 0.25
Total payments to auditor 1.38 1.2
Payments to cost auditor [Abstract]
Payment to cost auditor for reimbursement of expenses 0 0
Total payments to cost auditor 0 0
CSR expenditure 0 0
Miscellaneous expenses 8.26 4.83
Total other expenses 213.49 129.42
Current tax [Abstract]
Current tax pertaining to current year 0 17.68
Total current tax 0 17.68

[613200] Notes - Cash flow statement

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to 31/03/2018
31/03/2020 31/03/2019
Disclosure of cash flow statement [TextBlock]
Cash and cash equivalents cash flow statement 93.45 9.78 1.07
Cash and cash equivalents 93.45 9.78
Income taxes paid (refund), classified as operating activities 0.05 20.4
Income taxes paid (refund), classified as investing activities 0 0
Income taxes paid (refund), classified as financing activities 0 0
Total income taxes paid (refund) 0.05 20.4

209
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[500200] Notes - Additional information statement of profit and loss

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Additional information on profit and loss account explanatory [TextBlock]
Net write-downs (reversals of write-downs) of property, plant and
0 0
equipment
Share of other comprehensive income of associates
and joint ventures accounted for using equity
0 0
method that will not be reclassified to profit or
loss, net of tax
Share of other comprehensive income of associates
and joint ventures accounted for using equity
0 0
method that will be reclassified to profit or loss,
net of tax
Total share of other comprehensive income of associates and
0 0
joint ventures accounted for using equity method, net of tax
Changes in inventories of finished goods -1.01 -52.63
Changes in inventories of work-in-progress -62.32 -81.55
Changes in inventories of stock-in-trade 0 0
Changes in other inventories 0 0
Total changes in inventories of finished goods, work-in-progress and
-63.33 -134.18
stock-in-trade
Domestic sale manufactured goods 2,153.76 2,028.93
Total domestic turnover goods, gross 2,153.76 2,028.93
Export sale traded goods 0 0
Total export turnover goods, gross 0 0
Total revenue from sale of products 2,153.76 2,028.93
Export revenue services 0 0
Total revenue from sale of services 0 0
Gross value of transaction with related parties 2,221.39 2,080.4
Bad debts of related parties 0 0

[611200] Notes - Fair value measurement

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of fair value measurement [TextBlock]
Disclosure of fair value measurement of assets [TextBlock]
Whether assets have been measured at fair value No No
Disclosure of fair value measurement of liabilities [TextBlock]
Whether liabilities have been measured at fair value No No
Disclosure of fair value measurement of equity [TextBlock]
Whether equity have been measured at fair value No No

[613300] Notes - Operating segments

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of entity's operating segments [TextBlock]
Disclosure of reportable segments [TextBlock]
Whether there are any reportable segments No No
Disclosure of major customers [TextBlock]
Whether there are any major customers No No

210
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[610700] Notes - Business combinations

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of business combinations [TextBlock]
Whether there is any business combination No No
Disclosure of reconciliation of changes in goodwill [TextBlock]
Whether there is any goodwill arising out of business combination No No
Disclosure of acquired receivables [TextBlock]
Whether there are any acquired receivables from business combination No No
Disclosure of contingent liabilities in business combination [TextBlock]
Whether there are any contingent liabilities in business combination No No

[611500] Notes - Interests in other entities

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of interests in other entities [TextBlock]
Disclosure of interests in subsidiaries [TextBlock]
Disclosure of subsidiaries [TextBlock]
Whether company has subsidiary companies No No
Whether company has subsidiary companies which are yet to commence
No No
operations
Whether company has subsidiary companies liquidated or sold during
No No
year
Disclosure of interests in associates [TextBlock]
Disclosure of associates [TextBlock]
Whether company has invested in associates No No
Whether company has associates which are yet to commence operations No No
Whether company has associates liquidated or sold during year No No
Disclosure of interests in joint arrangements [TextBlock]
Disclosure of joint ventures [TextBlock]
Whether company has invested in joint ventures No No
Whether company has joint ventures which are yet to commence
No No
operations
Whether company has joint ventures liquidated or sold during year No No
Disclosure of interests in unconsolidated structured entities [TextBlock]
Disclosure of unconsolidated structured entities [TextBlock]
Whether there are unconsolidated structured entities No No
Disclosure of investment entities [TextBlock]
Disclosure of information about unconsolidated subsidiaries [TextBlock]
Whether there are unconsolidated subsidiaries No No
Disclosure of information about unconsolidated structured entities
controlled by investment entity [TextBlock]
Whether there are unconsolidated structured entities controlled by
No No
investment entity

211
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[610800] Notes - Related party

Disclosure of transactions between related parties [Table] ..(1)

Unless otherwise specified, all monetary values are in Lakhs of INR
Categories of related parties [Axis] Parent [Member]
Related party [Axis] RELATEDPARTY1
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of transactions between related parties [Abstract]
Disclosure of transactions between related parties [Line items]
SOMANY CERAMICS SOMANY CERAMICS
Name of related party LIMITED LIMITED
Country of incorporation or residence of related party INDIA INDIA
Permanent account number of related party AAECS0763K AAECS0763K
CIN of related party L40200WB1968PLC224116 L40200WB1968PLC224116
Sale of Goods and Purchase
Sale of Goods in the
of raw material and tiles in
Description of nature of transactions with related party the ordinary course of the
ordinary course of the
Business
business
Description of nature of related party relationship Holding company Holding company
Related party transactions [Abstract]
Purchases of goods related party transactions 11.31 0
Revenue from sale of goods related party transactions 2,150.08 2,025.4
Other related party transactions expense 0 0
Outstanding balances for related party transactions [Abstract]
Amounts receivable related party transactions 218.68 248.54
Expense recognised during period for bad and doubtful debts for related party
0 0
transaction

Unless otherwise specified, all monetary values are in Lakhs of INR

01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of related party [TextBlock]
Whether there are any related party transactions during year Yes Yes
Disclosure of transactions between related parties [TextBlock]
Whether entity applies exemption in Ind AS 24.25 No No
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 2(87)(ii) Section 2(87)(ii)

[611700] Notes - Other provisions, contingent liabilities and contingent assets

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of other provisions, contingent liabilities and contingent assets
[TextBlock]
Disclosure of other provisions [TextBlock]
Textual information (50) Textual information (51)
Disclosure of contingent liabilities [TextBlock] [See below] [See below]
Whether there are any contingent liabilities No No

Textual information (50)

Disclosure of contingent liabilities [Text Block]

(i) Contingent liabilities (not provided for) in respect of: As at 31/03/2020

1. Claim and other demands against the Company not acknowledged as debts: -

212
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

Textual information (51)

Disclosure of contingent liabilities [Text Block]

(i) Contingent liabilities (not provided for) in respect of:

Claim and other demands against the Company not

1.
acknowledged as debts: -

Commitments

Estimated amount of Contracts remaining to be executed on Capital Account not

112.61
provided for [Net of Advances]

[700200] Notes - Corporate social responsibility

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019
to
31/03/2020
Disclosure of corporate social responsibility explanatory [TextBlock]
Whether provisions of corporate social responsibility are applicable on
No
company

[610500] Notes - Events after reporting period

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of events after reporting period [TextBlock]
Disclosure of non-adjusting events after reporting period [TextBlock]
Whether there are non adjusting events after reporting period No No

[612500] Notes - Share-based payment arrangements

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of share-based payment arrangements [TextBlock]
Whether there are any share based payment arrangement No No

213
SOMANY BATH FITTINGS PRIVATE LIMITED Standalone Financial Statements for period 01/04/2019 to 31/03/2020

[613000] Notes - Earnings per share

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of earnings per share [TextBlock]
Basic earnings per share [Abstract]
Basic earnings (loss) per share from continuing operations [INR/shares] -2.68 [INR/shares] 2.71
Basic earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 0
Total basic earnings (loss) per share [INR/shares] -2.68 [INR/shares] 2.71
Diluted earnings per share [Abstract]
Diluted earnings (loss) per share from continuing operations [INR/shares] -2.68 [INR/shares] 2.71
Diluted earnings (loss) per share from discontinued operations [INR/shares] 0 [INR/shares] 0
Total diluted earnings (loss) per share [INR/shares] -2.68 [INR/shares] 2.71
Profit (loss), attributable to ordinary equity holders of parent entity
[Abstract]
Profit (loss), attributable to ordinary equity holders of parent entity -25.38 24.59
Profit (loss), attributable to ordinary equity holders of parent
-25.38 24.59
entity including dilutive effects
Weighted average shares and adjusted weighted average shares [Abstract]
Weighted average number of ordinary shares outstanding [shares] 18,59,100 [shares] 17,76,149
Adjusted weighted average shares [shares] 18,59,100 [shares] 17,76,149

[610900] Notes - First time adoption

Unless otherwise specified, all monetary values are in Lakhs of INR
01/04/2019 01/04/2018
to to
31/03/2020 31/03/2019
Disclosure of first-time adoption [TextBlock]
Whether company has adopted Ind AS first time No Yes
Disclosure of reconciliation of equity from previous GAAP to Ind AS
[TextBlock]
Equity as per Indian GAAP 185.91 185.91
Equity as per Ind AS 185.91 185.91
Disclosure of reconciliation of comprehensive income from previous GAAP
to Ind AS [TextBlock]
Comprehensive income as per Indian GAAP 0 0
Comprehensive income as per Ind AS 0 0
Disclosure of reconciliation of profit (loss) for the period from
previous GAAP to Ind AS [TextBlock]
Profit (loss) for the period as per Indian GAAP -49.76 48.21
Profit (loss) for the period as per Ind AS -49.76 48.21

214