Company does not have any debts, inventories and investments during the year and hence the relevant ratios are not applicable and not disclosed above.

The increase in unearned revenue under other current liabilities during the year has resulted in lower current ratio. Return on equity ratio, net capital turnover ratio, net profit ratio and the return on capital employed are marginally lower than the previous year because of the increased operating expenses during the year.

Note 33: Disclosure under the 'Micro Small and Medium Enterprises Development Act, 2006

Disclosures relating to amount unpaid as at the year end as required under the MSMED Act,2006 has been made to the extent of information received from the vendors regarding their status under the Act. However, no interest has been paid / payable on such outstanding during the year since none of the outstanding is older than 30 days

Note 34: Previous year's figures

Previous year's figures have been regrouped / reclassified wherever necessary to correspond with the current year's classification / disclosure.