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moneycontrol.com भारत | लेखा परीक्षकों की रिपोर्ट > Pharmaceuticals > लेखा परीक्षकों की रिपोर्ट से संजीवनी पैरेंटरल - बीएसई: 531569, NSE: N.A

संजीवनी पैरेंटरल

बीएसई: 531569  |  NSE: N.A  |  ISIN: INE860D01013  |  Pharmaceuticals

खोजें संजीवनी पैरेंटरल कनेक्शन Mar 14
लेखा परीक्षकों की रिपोर्ट वर्षांत : Mar '15
 We have audited the accompanying standalone financial statements of
 SANJIVANI PARANTERAL LIMITED, (the Company), which comprise the
 Balance Sheet as at 31st March, 2015, and the Statement of Profit and
 Loss and Cash Flow Statement for the year then ended, and a summary of
 significant accounting policies and other explanatory information.
 
 Management''s Responsibility for the Standalone Financial Statements
 
 The Company''s Board of Directors is responsible for the matters stated
 in Section 134(5) of the Companies Act, 2013 (the Act) with respect
 to the preparation of these standalone financial statements that give a
 true and fair view of the financial position, financial performance and
 cash flows 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
 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 accounting policies; making judgments
 and estimates that are reasonable 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.
 
 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 thereunder. 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 misstatement.
 
 An audit involves performing procedures to obtain audit evidence about
 the amounts and the 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
 control relevant to the Company''s preparation of the financial
 statements that give a true and fair view in order to design audit
 procedures that are appropriate in the circumstances, but not for the
 purpose of expressing an opinion on whether the Company has in place an
 adequate internal financial controls system over financial reporting
 and the operating effectiveness of such controls. 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.
 
 Opinion
 
 In our opinion and to the best of our information and according to the
 explanations given to us, the standalone 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, of the state of affairs of the Company as
 at 31 st March, 2015, and its loss and its cash flows for the year
 ended on that date.
 
 Report on Other Legal and Regulatory Requirements
 
 1.  As required by the Companies (Auditor''s Report) Order, 2015 (the
 Order) issued by the Central Government of India in terms of
 sub-section (11) of section 143 of the Companies Act 2013, we give in
 the Annexure a statement on the matters specified in 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 appears from our examination of those
 books.
 
 c) the Balance Sheet, Statement of Profit and Loss, and Cash Flow
 Statement dealt with by this Report are in agreement with the books of
 account.
 
 d) In our opinion, the aforesaid standalone financial statements comply
 with the Accounting Standards specified under Section 133 of the Act,
 read with Rule 7 of the Companies (Accounts) Rules, 2014.
 
 e) 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 does not have any pending litigations which would impact
 its financial position.
 
 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.
 
 ANNEXURE REFERRED TO IN OUR REPORT OF EVEN DATE
 
 1.  In respect of fixed assets:
 
 a) The Company has maintained proper records showing full particulars
 including quantitative details and situation of fixed assets on the
 basis of available information.
 
 b) As explained to us, these fixed assets have been physically verified
 by the management at reasonable intervals. No material discrepancies
 were noticed on such physical verification.
 
 2.  In respect of its inventories:
 
 a) As explained to us. Inventories have been physically verified by the
 management at reasonable intervals during the year.
 
 b) In our opinion and according to the information and explanations
 given to us, the procedure of physical verification of inventories
 followed by the management is reasonable and adequate in relation to
 the size of the company and the nature of its business.
 
 c) The Company has maintained''prdper records of inventories. As
 explained to us, there were no material discrepancies noticed on
 physjcai verification of inventory as compared to the book records.
 
 3.  The Company has not granted any loans, secured or unsecured to
 companies, firms or other parties covered in the register maintained
 under section 189 of the Act. Accordingly, clause 3(a) & 3 (b) are not
 applicable.
 
 4.  In our opinion and according to the information and explanations
 given to us, there are adequate control systems commensurate with the
 size of the company and the nature of its business for the purchase of
 inventory, fixed assets and also for the sale of goods and services.
 During the course of our audit, we have not observed any major
 weaknesses in internal control system.
 
 5.  The company has not accepted any deposits from the public.
 
 6.  The Central Government has prescribed maintenance of cost records
 under Section 148(1) of the companies Act, 2013. We have been informed
 that the said records are under preparation.
 
 7. In respect of statutory dues:
 
 a) According to the records of the company, undisputed statutory dues
 including Provident Fund, Investor Education and Protection Fund,
 Employee''s State Insurance, Income Tax, Sales Tax, Wealth Tax, Service
 Tax, Custom Duty, Excise Duty, Cess and other statutory dues have been
 generally regularly deposited with the appropriate authorities.
 According to the information and explanations given to us, no
 undisputed amounts payable in respect of aforesaid dues were
 outstanding as at the balance sheet date for a period of more than 6
 months from the date of becoming payable.
 
 b) There are no disputed dues which have not been deposited by the
 company in respect of Sales Tax/I ncome Tax/Custom Tax/Wealth
 Tax/Excise Duty or Cess.
 
 c) In our Opinion and records available with the company, no amount is
 required to be transferred to Investor education and protection fund in
 accordance with relevant provisions of the Companies Act 1956.
 
 8.  The company has no accumulated losses and has incurred cash losses
 during the financial year covered by our audit but not in the
 immediately preceding financial year.
 
 9.  Based on our audit procedures, information and explanations given
 to us, in our opinion the company has not defaulted in repayment of
 dues to financial institutions and banks. The Company does not have any
 outstanding debentures during the year.
 
 10. According to the records of the company and as per information &
 explanations given to us, the Company has not given any guarantee for
 loans taken by others from bank or financial institutions.
 
 11. In our opinion, the term loans raised by the company during the
 year has been applied for the purpose for which it was raised.
 
 12. In our opinion and according to the information and explanations
 given to us, no fraud on or by the Company has been noticed or reported
 during the year, that causes the financial statements to be materially
 misstated.
 
                                             For MILIND MEHTA & CO.
                                             Chartered Accountants
                                         Firm Registration No: 129664W
 
                                                  (MILIND MEHTA)
 Place : Mumbai                                     PROPRIETOR
 Date : 30th May, 2015                        Membership No. 047739
 
स्रोत: रेलीगरे टेचनोवा

न्यूज़ फ़्लैश

  • MARKET CUES : FIIs ने कैश में `637 Cr की खरीदारी की
  • MARKET CUES : DIIs ने कैश में `468 Cr की बिकवाली की
  • MARKET CUES : FIIs ने F&O में `2005 Cr की खरीदारी की
  • MARKET CUES : इंडेक्स फ्यूचर्स में `494 Cr की खरीदारी
  • MARKET CUES : इंडेक्स ऑप्शंस में `2119 Cr की खरीदारी
  • MARKET CUES : स्टॉक फ्यूचर्स में `596 Cr की बिकवाली
  • MARKET CUES : स्टॉक ऑप्शंस में `12 Cr की बिकवाली
  • CITI ON DLF : Sell रेटिंग, लक्ष्य `144/Sh
  • MS ON DLF : Overweight रेटिंग, लक्ष्य `211/Sh
  • CLSA ON DLF : Buy रेटिंग बरकरार, लक्ष्य `190/Sh

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