Schedule VI read with Annual report Analysis

1. SCHEDULE VI OF COMPANIES ACT,1956 CUM ANNUAL REPORT ANALYSIS BY SUMAT SINGHAL

7. JOURNEY BEGINS NOW……….

8. SCHEDULE VI (See section 211) 1[PART I Form of Balance-sheet >Additions deletions >Forex fluctuation >Upward revaluation >Downward revaluation FIXED ASSETS p.no.67 Goodwill Land Buildings Leaseholds Railway Sidings Plant and Machinery Furniture and Fittings Development of Property Patents, trademarks and designs Livestock Vehicles etc.

9. >Additions deletions >Forex fluctuation >Upward revaluation >Downward revaluation INVESTMENTS 67 Investments in Govt. or Trust Securities Investments in shares, debentures or bonds Immovable properties Investments in the capital of partnership firms Balance of unutilised monies raised by Issue

12. >Additions deletions >Forex fluctuation >Upward revaluation >Downward revaluation MISCELLANEOUS EXPENDITURE (to the extent not written off or adjusted) Preliminary Expenses Expenses including commission/ brokerage on underwriting or subscription of shares or debentures Discount allowed on issue of shares or debentures Interest paid out of capital during construction Development expenditure not adjusted Other items (Specifying nature) PROFIT AND LOSS ACCOUNT (Debit Balance)

13. >Additions deletions >Forex fluctuation >Upward revaluation >Downward revaluation PARTICULARS Authorised ..... Shares of Rs....... each Issued ..... Shares of Rs....... each Subscribed ..... Shares of Rs....... each Rs. .... per share called up Less: Unpaid calls Add: Forfeited shares AMOUNT (Rs)

14. RESERVES AND SURPLUS Capital Reserves Capital Redemption Reserve Share Premium Account Other Reserves Less: Debit balance in profit and loss account, if any Balance in the profit and loss accounts after providing for proposed allocation namely Dividend Bonus or Reserves Proposed additions to Reserves Sinking Funds

19. Clause 1.3 disclosure of the name of the Company the corresponding amounts for the immediately preceding financial year In case of companies preparing quarterly or half-yearly accounts Note: · Where the period covered by the previous accounts does not comprise the same period as covered by current period a note thereof should be given. · In case of first accounts, a note thereof should be given. Clause 1.4 The Central Government may direct that a company shall not be obliged to show the amount set aside to provisions other than those relating to depreciation, renewal or diminution in value of assets, Additional Information > “Statement on the Amendments to Schedule VI to the Companies Act, 1956”

20. clause 2 Expenditure : The expenditure incurred on each of the following items should be disclosed separately for each item :- >Consumption of stores and spare parts. >Power and Fuel >Rent >Repairs to Buildings >Repairs to Machinery >Salaries, Wages and Bonus >Contribution to Provident and other Funds >Workmen and Staff Welfare Expenses ( to the extent not adjusted from any previous provision or reserve ) Note : Information in respect of this item should also be given in the balance sheet under the relevant provision or reserve account.) >Insurance >Rates and Taxes, excluding taxes on income clause 2.12 Miscellaneous expenses Note: Any item under which the expenses are exceeding 1% of the total revenue of the company or Rs. 5,000, which ever is higher, should be shown as a separate and distinct item.

21. Amounts provided for depreciation, renewals or diminution in the value of fixed assets. Note: · If such provision yes method · If no provision is made for depreciation, the fact that no provision has been made should be stated (and the quantum of arrears of depreciation computed in accordance with section 205 (2) of the Act shall be disclosed by way of a note) Interest on company’s debentures or other fixed loans i.e. loans for fixed periods stating separately the amount of interest, if any (paid or payable) to the Managing Director and the Manager, if any. Commission paid to Sole Selling Agents within the meaning of Section 294 of the Act and other Selling Agents. Brokerage and discount on sales, other than usual trade discounts.

22. Amounts reserved for- a) Repayment of share capital b) Repayment of loans a) The aggregate, if material, of the amount set aside, or proposed to be set aside, to reserves, but not including provisions made to meet any specific liability. b) The aggregate, if material, of any amounts withdrawn for such reserves The amount of charge for Indian Income Tax and other Indian Taxation on profits including, where practicable, with Indian income-tax any taxation imposed elsewhere to the extent of the relief, if any, from Indian income-tax and distinguishing, where practicable, between income-tax and other taxation. The aggregate amount of the dividends paid and proposed stating whether such amounts are subject to Deduction of Income Tax or not. Amount, if material, by which any items shown in the profit and loss account are affected by any change in the basis of accounting. Prior period and extraordinary items. Note: Refer to Accounting Standard - 5 on “Profit / Loss for the period, Prior Period and Change in Accounting Policies” for appropriate disclosures.

23. Income : Aggregate amount of sales (turnover) Note: Breakup to be given in respect of each class of goods dealt with by the company indicating amount of sales and quantities of such sales for each class seperately. Amount of income from investments, distinguishing between trade and other investments. Other Income by way of interest, specifying the nature of the income. The amount of Income Tax Deducted a) Dividends from subsidiary companies. b) Provisions for loss of subsidiary companies. Profits or Losses on investment (showing separately the extent of profits or losses earned or incurred on account of membership of a partnership firm)( to the extent not adjusted from any previous reserve or provision) Note : Information in respect of this item should also be given in the balance sheet under the relevant provision or reserve account.)

24. >Profits or losses in respect of transactions of a kind, not usually undertaken by the company or undertaken in circumstances of an exceptional or non-recurring nature, if material in amount. >Miscellaneous Income. (xv) Amount, if material, by which any items shown in the profit and loss account are affected by any change in the basis of accounting. [4. The profit and loss account shall also contain or give by way of a note detailed information, showing separately the following payments provided or made during the financial year to the directors (including managing directors), or manager, if any, by the company, the subsidiaries of the company and any other person:- (i) managerial remuneration under section 198 of the Act paid or payable during the financial year to the directors (including managing directors), manager, if any; (vi) other allowances and commission including guarantee commission (details to be given)];

25. (vii) any other perquisites or benefits in cash or in kind (stating approximate money value where practicable); (viii) pensions, etc.,- (a) pensions, (b) gratuities, (c) payments from provident funds, in excess of own subscriptions and interest thereon, (d) compensation for loss of office, (e) consideration in connection with retirement from office.]

26. Accounting Treatment of Special Items in the Financial Statements of a Limited Company

34. JOY OF STRESS

37. Stress is like s e a s o n i n g s in cooking.. Not too much Not too less

39. (b) CONFRONT Eg - Porekar telling the story of lady with gold passport Eg – Brahmin imitating Haridas Thakur’s ecstasy Eg – Vidura confronting Dhrtarastra after returning from holy places

40. SOLUTIONS

43. Harness your MIND POWER by starting Mantra meditation Today! VOICE Rekindling wisdom, Reviving Love

45. by SUMAT SINGHAL Thank you for attending