Note 11 - Equity Share Capital (a)
(Amount in Rs.)
Details of Shareholders holding more than 5% of (b) the aggregate shares in the company
|
Name of the shareholder
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Equity
|
Equity
|
Equity
|
|
Preet remedies Private Limited
|
1,908,075
|
1,612,650
|
1,612,650
|
|
% age of Holding
|
30.78%
|
26.01%
|
26.01%
|
|
Sanjeev Kumar
|
646,626
|
731,626
|
731,626
|
|
% age of Holding
|
10.43%
|
11.80%
|
11.80%
|
|
Satish Kumar
|
342,378
|
387,378
|
387,378
|
|
% age of Holding
|
5.52%
|
6.25%
|
6.25%
|
|
Harpreet Singh Kalra
|
646,626
|
731,626
|
731,626
|
|
% age of Holding
|
10.43%
|
11.80%
|
11.80%
|
|
Sanjay Dhir
|
646,884
|
731,884
|
731,884
|
|
% age of Holding
|
10.43%
|
11.80%
|
11.80%
|
(c) Reconciliation of the shares outstanding at the beginning and at the end of the reporting period
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Equity Shares
Shares outstanding at the beginning of the year
|
6,200,014
|
6,200,014
|
6,200,014
|
|
Shares issued during the year Shares outstanding at the end of the year
|
6,200,014
|
6,200,014
|
6,200,014
|
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Authorised
|
|
|
|
|
7000000 (P.Y 4000000) Equity Shares of Rs. 10/- each
|
70,000,000
|
70,000,000
|
70,000,000
|
|
Issued, Subscribed and Paid up
|
|
|
|
|
6200014 (PY 6200014) Equity Shares of Rs.10/- each fully paid up
|
62,000,140
|
62,000,140
|
62,000,140
|
|
TOTAL
|
62,000,140
|
62,000,140
|
62,000,140
|
Note: The said loans are secured against the vehicles of the company. Vehicles and loans are standing on the name of Zenlabs India [merged firm).
|
Note 13 - Borrowings
|
(Amount in Rs.)
|
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Secured Loans
|
|
|
|
|
Vehicle Loan- HDFC Bank
|
-
|
126,606
|
601,349
|
|
Vehicle Loan- HDFC Bank
|
-
|
360,700
|
856,715
|
|
Vehicle Loan- Kotak Mahindra Sank
|
3,529,058
|
5,333,801
|
7,068,357
|
|
TOTAL
|
3,529,058
|
5,821,107
|
8,526,421
|
|
Note 14 - Long-Term Provisions
|
(Amount in Rs.)
|
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Provision for gratuity
|
1,768,046
|
1,607,374
|
1,224,994
|
|
TOTAL
|
1,768,046
|
1,607,374
|
1,224,994
|
|
Note 12 - Other Equity
|
|
(Amount in Rs.)
|
| |
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
A
|
Reserves & Surplus
|
|
|
|
|
(i)
|
Profit & Loss Account
|
|
|
|
| |
As per last Balance Sheet
|
(4,075,985)
|
(14,120,436)
|
(16,531,312)
|
| |
Add/(Less): profit/floss) for the period
|
11,637,813
|
9,516,451
|
1,702,382
|
| |
Add: Profit/(Loss) from takeover of business of Zenlabs India
|
|
|
775,297
|
| |
Less: Dividend declared and paid F.Y 2017-18
|
(1,859,094)
|
|
(66,803)
|
| |
MAT Credit recognised
|
2,327,190
|
|
|
| |
Less: Provision of I.Tax F.Y. 2015-16
|
108,746
|
528,000
|
-
|
| |
|
8,138,671
|
(4,075,985)
|
(14,120,436)
|
|
(ii)
|
Capital Reserve
|
|
|
|
| |
TOTAL
|
8,138,671
|
(4,075,985)
|
(14,120,436)
|
Note 15 - Short Term Borrowing
(Amount in Rs.)
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Bank Overdraft
|
2,704,360
|
1,226,126
|
-
|
|
TOTAL
|
2,704,360
|
1,226,126
|
_
|
|
Note 16 - Trade Payables
|
|
|
|
| |
|
|
(Amount in Rs.)
|
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Sundry creditors
|
197,044,592
|
244,472,759
|
218,579,660
|
|
TOTAL
|
197,044,592
|
244,472,759
|
218,579,660
|
|
Note 17- Other Current Liabilities
|
|
|
|
| |
|
|
(Amount in Rs.)
|
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Current Maturities of Long Term Debt
|
2,306,372
|
2,634,230
|
2,395,767
|
|
Expenses Payable
|
|
|
94,050
|
|
Audit fee payable
|
122,720
|
105,000
|
|
|
Professional Charges Payable
|
-
|
217,596
|
|
|
Duties, taxes and other statutory dues payable
|
2,226,199
|
2,218,493
|
1,620,554
|
|
Expenses payable
|
7,807,616
|
6,952,924
|
5,959,092
|
|
Cheques issued but not presented for payment
|
-
|
-
|
15,832,878
|
|
Advance from Customers
|
10,377,000
|
10,377,000
|
~
|
|
Total
|
22,839,906
|
22,505,243
|
25,902,341
|
|
Note 18 - Short-Term Provisions
|
|
|
|
| |
|
|
(Amount in Rs.)
|
|
Particulars
|
As at March 31, 2018
|
As at March 31, 2017
|
As at March 31, 2016
|
|
Provision for Income Tax
|
-
|
-
|
1,466,740
|
|
Provision for Gratuity
|
208,165
|
171,835
|
137,115
|
|
TOTAL
|
208,165
|
171,835
|
1,603,855
|
|
Note 19 - Revenue from Operations
|
(Amount in Rs.)
|
|
Particulars
|
Year ended March 31,2018
|
Year ended March 31,2017
|
|
(a) Sale of Products
|
718,384,397
|
811,591,060
|
|
GRAND TOTAL
|
718,384,397
|
811,591,060
|
|
Note 20 - Other Income
|
(Amount in Rs.)
|
|
Particulars
|
Year ended March 31,2018
|
Year ended March 31,2017
|
|
Duty Drawback
|
28,437
|
32,649
|
|
Insurance Claim A/c
|
81,066
|
|
|
Interest Income FDR
|
832,400
|
752,759
|
|
Interest on It Refund
|
17,690
|
|
|
GRAND TOTAL
|
959,593
|
785,408
|
|
Note 21 - Purchases of Stock-in-Trade
|
(Amount in Rs.)
|
|
Particulars
|
Current Reporting Period
|
Previous Reporting Period
|
|
Purchase of Pharmaceutical products
|
527,874,091
|
633,838,438
|
|
TOTAL
|
527,874,091
|
633,838,438
|
|
Note 22 - Changes in Inventories
|
(Amount in Rs.)
|
|
Particulars
|
Current Reporting Period
|
Previous Reporting Period
|
|
(a) At the end of the period
|
|
|
|
Stock-in-Trade
|
18,416,288.00
|
61,686,388.00
|
| |
18,416,288.00
|
61,686,388.00
|
|
(a) At the beginning of the period
|
|
|
|
Stock-in-Trade
|
61,686,388.00
|
82,036,902.00
|
| |
61,686,388.00
|
82,036,902.00
|
|
TOTAL
|
43,270,100.00
|
20,350,514.00
|
|
Note 24 - Finance Cost
|
(Amount in Rs.)
|
|
Particulars
|
Current Reporting Period
|
Previous Reporting Period
|
|
Bank Interest
|
877,836
|
1,003,487
|
|
Bank Charges
|
29,832
|
9,648
|
|
TOTAL
|
907,668
|
1,013,135
|
|
Note 25 - Other Expenses
|
(Amount in Rs.)
|
|
Particulars
|
Current Reporting Period
|
Previous Reporting Period
|
|
Advertisement Expenses
|
8,648,875
|
25,107,342
|
|
Auditor Remuneration
|
-
|
115,000
|
|
Award Nomination Fees
|
|
-
|
|
Bad Debt
|
2,059,893
|
|
|
Boarding and Lodging Expenses
|
1,000,269
|
497,211
|
|
Business Promotion Expenses
|
4,711,532
|
4,793,423
|
|
Carriage Inward and Outward
|
20,017,329
|
20,758,788
|
|
Cash discount
|
3,187,300
|
6,987,327
|
|
Commission expenses
|
684,494
|
5,678,861
|
|
Travelling and conveyance expenses
|
102,310
|
138,587
|
|
Donation and charity
|
-
|
|
|
Electricity and water expenses
|
239,884
|
294,341
|
|
Meeting/ Conference Expenses
|
416,751
|
-
|
|
Fees and Taxes
|
915,025
|
759,232
|
|
Note 23 - Employees Benefits Expenses
|
(Amount in Rs.)
|
|
Particulars
|
Current Reporting Period
|
Previous Reporting Period
|
|
(i) Salaries and wages
|
26,794,472
|
29,171,131
|
|
(ii) Employer contribution to ESI
|
182,609
|
140,543
|
|
(ii) Employer contribution to PF
|
368,842
|
347,186
|
|
(iv) Staff welfare expenses
|
461,117
|
460,397
|
|
(v) Gratuity expenses
|
197,002
|
417,100
|
|
TOTAL
|
28,004,042
|
30,536,357
|
|
Insurance expenses
|
1,469,077
|
849,807
|
|
C&F Charges
|
932,205
|
-
|
|
Loading and unloading expenses
|
659,318
|
624,756
|
|
Office expenses
|
376,754
|
198,528
|
|
Director Remuneration
|
6,900,000
|
3,000,000
|
|
Courier and postage
|
166,006
|
236,321
|
|
Printing and stationary
|
194,898
|
295,306
|
|
Professional charges
|
1,251,361
|
1,279,004
|
|
Rebate and discount
|
16,495,780
|
16,643,143
|
|
Rent expenses
|
6,142,106
|
5,200,570
|
|
Repair and maintenance expenses
|
951,649
|
405,892
|
|
Security expenses
|
1,349,240
|
1,467,920
|
|
Service tax expenses
|
249,508
|
687,486
|
|
Software renewal expenses
|
21,200
|
51,481
|
|
Telephone expenses
|
301,969
|
205,634
|
|
Tour and travel expenses
|
20,657,412
|
15,670,260
|
|
Festival Expenses
|
414,335
|
-
|
|
Miscellaneous expenses
|
207,864
|
371,987
|
|
TOTAL
|
100,724,345
|
112,318,207
|
|
Note 26 - Earning Per Equity Share
|
|
| |
Particulars
|
Current Reporting Period
|
Previous Reporting Period
|
|
(a)
|
Net profit after tax but before Deferred Tax attributable to equity shareholders for Basic EPS
|
372,975
|
663,975
|
| |
Add/Less: Adjustment relating to potential equity shares
|
|
|
| |
Net profit after tax but before Deferred Tax attributable to equity shareholders for Diluted EPS
|
372,975
|
663,975
|
|
(b)
|
Weighted average no. of equity shares outstanding during the year
|
|
|
| |
For Basic EPS
|
6,200,014
|
3,617,500
|
| |
For Diluted EPS
|
6,200,014
|
3,617,500
|
|
(c)
|
Basic EPS
|
0.06
|
(0.18)
|
| |
Diluted EPS
|
0.06
|
(0.18)
|
| |
Face Value per Equity Share (Rs.)
|
10
|
10
|
|
(d)
|
Reconciliation between no. of shares used for calculating
basic and diluted EPS
|
|
|
| |
No. of shares used for calculating Basic EPS
|
6,200,014
|
3,617,500
|
| |
Add: Potential equity shares
|
-
|
-
|
| |
No. of shares used for calculating Diluted EPS
|
6,200,014
|
3,617,500
|
|