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रत्ननामनी एग्रो इंडस्ट्रीज

बीएसई: 507652  |  NSE: N.A  |  ISIN: INE679N01016  |  Edible Oils & Solvent Extraction

खोजें रत्ननामनी एग्रो इंडस्ट्रीज कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
 We have audited the accompanying financial statements of RATNAMANI AGRO
 INDUSTRIES LIMITED( now known as MAHAVIR GREEN CROP LIMITED) (the
 company), which comprise the Balance Sheet as at 31 March 2015, the
 Statement of Profit and Loss, the Cash Flow Statement for the year then
 ended, and a summary of significant accounting policies and other
 explanatory information.
 
 Management''s Responsibility for the Financial Statements
 
 The Company''s Board of Directors is responsible for the matters in
 section 134(5) of the Companies Act, 2013 (the Act) with respect to
 the preparation of these financial statements that give a true and fair
 view of the financial position, financial performance and cash flow of
 the Company in accordance with the accounting principles generally
 accepted in India, including the Accounting Standards specified under
 Section 133 of the Act, read with Rule 7 of the Companies (Accounts)
 Rules, 2014. This responsibility also includes the maintenance of
 adequate accounting records in accordance with the provision of the Act
 for safeguarding of the assets of the Company and for preventing and
 detecting the frauds and other irregularities; selection and
 application of appropriate accounting policies; making judgments and
 estimates that are reasonable and prudent; and design, implementation
 and maintenance of internal financial control, 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.  Auditor''s
 Responsibility
 
 Our responsibility is to express an opinion on these financial
 statements based on our audit.  We have taken into account the
 provisions of the Act, the accounting and auditing standards and
 matters which are required to be included in the audit report under the
 provisions of the Act and the Rules made there under.
 
 We conducted our audit in accordance with the Standards on Auditing
 specified under section 143(10) of the Act. Those Standards require
 that we comply with ethical requirements and plan and perform the audit
 to obtain reasonable assurance about whether the financial statements
 are free from material mis-statement.
 
 An audit involves performing procedures to obtain audit evidence about
 the amounts and disclosures in the financial statements. The procedures
 selected depend on the auditor''s judgment, including the assessment of
 the risks of material misstatement of the financial statements, whether
 due to fraud or error. In making those risk assessments, the auditor
 considers internal financial control relevant to the Company''s
 preparation of the financial statements that give true and fair view in
 order to design audit procedures that are appropriate in the
 circumstances. An audit also includes evaluating the appropriateness of
 accounting policies used and the reasonableness of the accounting
 estimates made by Company''s Directors, as well as evaluating the
 overall presentation of the financial statements.
 
 We believe that the audit evidence we have obtained is sufficient and
 appropriate to provide a basis for our audit opinion on the financial
 statements.
 
 Opinion
 
 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 Act in the manner so required and give a
 true and fair view in conformity with the accounting principles
 generally accepted in India;
 
 a) In the case of the Balance Sheet, of the state of affairs of the
 Company as at March 31, 2015;
 
 b) In the case of the Statement of Profit and Loss, of the profit for
 the year ended on that date; and
 
 c) In the case of the Cash Flow Statement, of the cash flows for the
 year ended on that date.
 
 Report on other Legal and Regulatory Requirements
 
 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 appears from our examination of those
 books [and proper returns adequate for the purposes of our audit have
 been received from the branches not visited by us ]
 
 c) The reports on the accounts of the branch offices of the Company
 audited under Section 143(8) of the Act by branch auditors have been
 sent to us and have been properly dealt by us in preparing this report.
 
 d) The Balance Sheet, the Statement of Profit and Loss, and Cash Flow
 Statement dealt with by this Report are in agreement with the books of
 account. [And the returns received from the branches not visited by
 us.]
 
 e) In our opinion, the aforesaid financial statements comply with the
 Accounting Standards specified under Section 133 of the Act, read with
 Rule 7 of the Companies (Accounts) Rules, 2014.
 
 f) The going concern matter described in sub-paragraph (b) under the
 Emphasis of Matters paragraph above, in our opinion, may have an
 adverse effect on the functioning of the Company.
 
 g) On the basis of written representations received from the directors
 as on 31 March, 2015, taken on record by the Board of Directors, none
 of the directors is disqualified as on 31 March, 2015, from being
 appointed as a director in terms of Section 164(2) of the Act.
 
 h) With respect to the other matters included in the Auditor''s Report
 and to our best of our information and according to the explanations
 given to us:
 
 i) .The Company does not have any pending litigations which would
 impact its financial position
 
 ii. The Company did not have any long-term contracts including
 derivatives contracts for which there were any material foreseeable
 losses
 
 iii. There has been no delay in transferring amounts, required to be
 transferred, to the Investor Education and Protection Fund by the
 Company.
 
 (1) In Respect of Fixed Assets
 
 (a) The company has maintained proper records showing full particulars
 including quantitative details and situation of fixed assets.
 
 (b) All fixed assets were physically verified by the management in the
 previous year in accordance with a planned program of verifying them
 one in three years which, in our opinion, is reasonable have regard to
 the size of the company and the nature of its assets. As informed, no
 material discrepancies were noticed on such verification.
 
 (2) In Respect of Inventory
 
 (a) The management has conducted physical verification of inventory at
 reasonable intervals during the year.
 
 (b) The procedures of physical verification of inventory followed by
 the management are reasonable and adequate in relation to the size of
 the company and the nature of its business.
 
 (c) Company is maintaining proper records of inventory. No material
 discrepancies were noticed on physical verification.
 
 (3) Loans and advances to parties covered under section 189
 
 The Company has granted loans, secured or unsecured, to companies,
 firms or other parties covered in the register maintained under Section
 189 of the Act. Therefore, the provisions of Clause 3(iii), (iii)(a)
 and (iii)(b) of the said Order are applicable to the Company.
 
 (a) In respect of loans granted, repayment of the principal amount is
 as stipulated and payment of interest have been regular.
 
 (b) There is no overdue amount of any loans, secured or unsecured to
 companies, firms or other parties covered in the register maintained
 under section 189 of the Companies Act
 
 (4) Internal Control in reference to Purchase of Inventory and Fixed
 Assets and whether there is continue failure of Internal control
 
 In our opinion and according to the information and explanations given
 to us there are adequate internal control system commensurate with the
 size of the company and the nature of its business for the purchase of
 inventory and fixed assets and for the sale of goods and services.
 During the course of audit We have not observed continuing failure to
 correct major weaknesses in internal control system.
 
 (5) Rules followed while accepting Deposits
 
 In our opinion and according to the information and explanation given
 to us the company has complied with the provisions of section 73 to 76
 or any other relevant provisions of the companies Act, 2013 and
 companies (Acceptance of deposits) Rules 2014 with regard to deposits
 from the public. No order has been passed by Company Law Board or
 national company law tribunal or Reserve Bank of India or any court or
 any other tribunal in this regard.
 
 (6) Maintenance of cost records
 
 To the best of our knowledge and as explained, the Central Government
 has not prescribed maintenance of cost records under sub-section (1) of
 section 148 of the Companies Act for the products of the company.
 
 (7) According to the information and explanations given to us in
 respect of statutory dues
 
 (a)  According to the information and explanations given to us and the
 records of the Company examined by us, in our opinion, the Company is
 generally regular in depositing the undisputed statutory dues in
 respect of service tax, though there has been a slight delay in a few
 cases, and is regular in depositing undisputed statutory dues,
 including provident fund, employees'' state insurance, income-tax, sales
 tax, wealth tax, duty of customs, duty of excise, value added tax, cess
 and other material statutory dues, as applicable, with the appropriate
 authorities.
 
 (b) According to the information and explanations given to us and the
 records of the Company examined by us, there are no dues of wealth tax
 and value added tax which have not been deposited on account of any
 dispute.
 
 (c) The amount required to be transferred to Investor Education and
 Protection Fund has been transferred within the stipulated time in
 accordance with the provisions of the Companies Act, 1956 and the rules
 made thereunder.
 
 (8) Company which has been registered for a period less than five years
 and accumulated losses are more than 50% of Net worth, Reporting of
 cash Losses
 
 The company''s accumulated losses at the end of the financial year are
 more than Fifty percent of its net worth. The company has not incurred
 cash loss during the year. In the immediately preceding financial year
 the company had incurred cash loss.
 
 (9) Default in Repayment of Loans taken from Bank or Financial
 Institutions
 
 As the Company does not have any borrowings from any financial
 institution or bank nor has it issued any debentures as at the balance
 sheet date, the provisions of Clause 3(ix) of the Order are not
 applicable to the Company.
 
 Terms for Loans and Advances from Banks or Financial Institutions
 prejudicial to the interest of the company
 
 On the basis of records examined by us and information provided by the
 management, we are of the opinion that the company has not given
 guarantees for loans taken by other from banks or financial
 institutions.
 
 Application versus purpose for which Loan Granted
 
 The company did not have any term loans outstanding during the year.
 
 Reporting of Fraud During the Year Nature and Amount
 
 According to the information and explanation given to us, no fraud on
 or by the company has been noticed or reported during the year.
 
                                            FOR P D BRAHMKSHATRIYA & CO.
                                               (Chartered Accountants)
 Place : Ahmedabad                                Reg No. :135919W
 Date : 01/09/2015
                                               Parth D Brahmkshatriya
                                                     (Proprietor)
                                               Membership No : 153767
 
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `1008 Cr की बिकवाली की
  • MARKET CUES : DIIs ने कैश में `538 Cr की खरीदारी की
  • MARKET CUES : FIIs ने F&O में `379 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `656 Cr की बिकवाली की
  • MARKET CUES : इंडेक्स ऑप्शंस में `1075 Cr की खरीदारी की
  • MARKET CUES : स्टॉक फ्यूचर्स में `36 Cr की बिकवाली की
  • MS ON BPCL : Overweight रेटिंग, लक्ष्य `571/Sh
  • CS ON AARTI IND : Outperform रेटिंग, लक्ष्य `980/Sh
  • CS ON APOLLO HOSP : लक्ष्य `1,300 से बढ़ाकर `1,600/Sh
  • NOMURA ON ESSAR CASE : बैंकों की अब 90% तक रकम की रिकवरी संभव

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