just dial profile
TRANSCRIPT
GCM Capital Advisors Ltd. 05/05/2014 07/05/2014 21/05/2014 20.00 36.95 84.75 16 1933.36
Wonderla Holidays Ltd. 21/04/2014 23/04/2014 09/05/2014 125.00 194.00 55.20 30 671.60
Women's Next Loungeries Ltd. 28/03/2014 07/04/2014 21/04/2014 65.00 70.00 7.69 46 61.04
Karnimata Cold Storage Ltd. 25/02/2014 03/03/2014 18/03/2014 20.00 22.15 10.75 81 48.44
B C Power Controls Ltd. 24/02/2014 28/02/2014 14/03/2014 18.00 18.30 1.67 84 7.24
Sanco Industries Ltd. 24/02/2014 26/02/2014 12/03/2014 18.00 18.30 1.67 86 7.07
SI VI Shipping Corporation Ltd. 18/02/2014 21/02/2014 06/03/2014 25.00 33.00 32.00 91 128.35
Polymac Thermoformers Ltd. 06/02/2014 12/02/2014 26/02/2014 35.00 50.40 44.00 100 160.60
Chemtech Industrial Valves Ltd. 15/01/2014 17/01/2014 31/01/2014 15.00 14.95 0.33 126 0.97
Suyog Telematics Ltd. 30/12/2013 07/01/2014 22/01/2014 25.00 24.50 2.00 136 5.37
NAME OF IPOOPENDATE
CLOSEDATE
LISTINGDATE
OFFERPRICE
CURRENTPRICE
CHANGEABS %
HOLDINGPERIOD
ANNUALRETURNS
GCM Capital Advisors Ltd. 05/05/2014 07/05/2014 21/05/2014 20.00 36.95 84.75 16 1933.36
Wonderla Holidays Ltd. 21/04/2014 23/04/2014 09/05/2014 125.00 194.00 55.20 30 671.60
Women's Next Loungeries Ltd. 28/03/2014 07/04/2014 21/04/2014 65.00 70.00 7.69 46 61.04
Karnimata Cold Storage Ltd. 25/02/2014 03/03/2014 18/03/2014 20.00 22.15 10.75 81 48.44
B C Power Controls Ltd. 24/02/2014 28/02/2014 14/03/2014 18.00 18.30 1.67 84 7.24
Sanco Industries Ltd. 24/02/2014 26/02/2014 12/03/2014 18.00 18.30 1.67 86 7.07
SI VI Shipping Corporation Ltd. 18/02/2014 21/02/2014 06/03/2014 25.00 33.00 32.00 91 128.35
Polymac Thermoformers Ltd. 06/02/2014 12/02/2014 26/02/2014 35.00 50.40 44.00 100 160.60
Chemtech Industrial Valves Ltd. 15/01/2014 17/01/2014 31/01/2014 15.00 14.95 0.33 126 0.97
Suyog Telematics Ltd. 30/12/2013 07/01/2014 22/01/2014 25.00 24.50 2.00 136 5.37
RCI Industries & Technologies Ltd. 30/12/2013 06/01/2014 21/01/2014 40.00 38.00 5.00 137 13.32
Tentiwal Wire Products Ltd. 11/12/2013 16/12/2013 31/12/2013 13.00 11.25 13.46 158 31.10
Captain Polyplast Ltd. 26/11/2013 28/11/2013 11/12/2013 30.00 58.00 93.33 176 193.56
MITCON Consultancy & Engineering
Services Ltd. 15/10/2013 18/10/2013 01/11/2013 61.00 54.10 11.31 217 19.03
Stellar Capital Services Ltd. 15/10/2013 18/10/2013 01/11/2013 20.00 6.70 66.50 217 111.85
Amrapali Capital & Finance Services
Ltd. 15/10/2013 18/10/2013 31/10/2013 100.00 46.45 53.55 217 90.07
S R G Securities Finance Ltd. 07/10/2013 14/10/2013 29/10/2013 20.00 20.05 0.25 221 0.41
VCU Data Management Ltd. 04/10/2013 08/10/2013 23/10/2013 25.00 28.00 12.00 227 19.30
Satkar Finlease Ltd. 25/09/2013 27/09/2013 11/10/2013 18.00 54.45 202.50 238 310.56
Ace Tours Worldwide Ltd. 09/09/2013 12/09/2013 26/09/2013 16.00 29.70 85.63 253 123.53
R J Bio Tech Ltd. 10/09/2013 12/09/2013 25/09/2013 20.00 29.00 45.00 253 64.92
Tiger Logistics (India) Ltd. 27/08/2013 29/08/2013 12/09/2013 66.00 74.00 12.12 267 16.57
Kushal Tradelink Ltd. 14/08/2013 21/08/2013 04/09/2013 35.00 37.50 7.14 275 9.48
VKJ Infradevelopers Ltd. 12/08/2013 16/08/2013 30/08/2013 25.00 68.20 172.80 280 225.26
Silverpoint Infratech Ltd. 12/08/2013 14/08/2013 28/08/2013 15.00 7.10 52.67 282 68.17
GCM Commodity & Derivatives Ltd. 01/08/2013 05/08/2013 14/08/2013 20.00 10.00 50.00 291 62.71
Alacrity Securities Ltd. 29/07/2013 01/08/2013 14/08/2013 15.00 6.95 53.67 295 66.40
Money Masters Leasing & Finance Ltd. 23/07/2013 26/07/2013 12/08/2013 15.00 7.69 48.73 301 59.10
Edynamics Solutions Ltd. 10/06/2013 12/06/2013 26/06/2013 25.00 202.95 711.80 345 753.06
Just Dial Ltd. 20/05/2013 22/05/2013 05/06/2013 530.00 1320.35 149.12 366 148.72
Onesource Techmedia Ltd. 17/05/2013 21/05/2013 05/06/2013 14.00 5.55 60.36 367 60.03
IPOs Class Room
Just Dial Ltd.BSE:535648 | NSE:JUSTDIALEQ | 58888: | IND:Services - Others | ISIN code:INE599M01018 | SECT:Service
BSE LIVE04:00 PM | 23 May 2014
1320.35Change:24.05(1.86%)Volume: Open Prv. Close 98,796 1301. : 00: 1296.30Today:1267.65
1353.8052-Wk:530.00
1774.35Bid:0.00(0)Offer:0.00(0)NSE LIVE03:58 PM | 23 May 2014
1324.25Change:24.65(1.90%)Volume:667,619Open:1298.90Prv. Close:1299.60Today:1268.00
1355.0052-Wk:530.00
1778.90Bid:0.00(0)Offer:1324.25(450)
The IPO page of Just Dial Ltd. captures the details on its Issue Open Date, Issue Close Date, Listing Date, Face Value, Price band, Issue Size, Issue Type, and
Listing Date's Open Price, High Price, Low Price, Close price and Volume. It also captures the Holding Period Returns and Annual Returns.
OFFER DETAILS
Issue Open Date
20/05/2013
Issue Close Date
22/05/2013
Listing Date
05/06/2013
Face Value (Rs).
10.00
Offer Price/Range (Rs).
470.00-543.00
Issued at (Value)
Premium(520.00)
Issue Size(Retail)
[email protected]/share
Issue Type
Offer For Sale(Book Building)LISTING DAY DATA
Open
590.00
High
632.00
Close
611.00
Low
589.00
Volume
Rs. 2705638486.00RETURN ONOFFER PRICE
LISTING PRICE
*Holding Period Return149.12 %
123.78 %Holding Period (Days)
366
352
Annual Returns148.72 %
128.35 %*NOTE : Holding Period Return calculation on basis of 365 Days
Competitors
COMPANY SYMBOL
Just Dial Ltd. JUSDIA
Autoriders International Ltd. AUTINT
Credit Analysis & Research Ltd. CREANA
Crisil Ltd. CRILTD
Deep Industries Ltd. DEEIND
ICRA Ltd. ICRLTD
Learning Edge Academy of Professionals Ltd. LEARED
IPO/FPO IssuesCurrent Issues |Forthcoming Issues |Closed Issues
Annexure I - Restated Unconsolidated Summary Statement of Assets and Liabilities in million Particulars As at 31-Mar-11 31-Mar-10 31-Mar-09 31-Mar 08 31-Mar-07
A Fixed assets Gross block 452.30 329.60 237.90 183.77 128.52 Less:Accumulated depreciation/amortisation 180.37 141.35 96.01 60.47 37.31 Net block 271.93 188.25 141.89 123.30 91.21 Capital advances 17.69 5.73 3.18 - - 289.62 193.98 145.07 123.30 91.21B Investments 1,182.22 807.61 416.16 420.73 163.69C Deferred tax assets, net 12.43 27.89 126.87 113.22 79.96D Current assets, loans and advances Sundry debtors 0.60 0.35 0.69 7.71 1.59 Cash and bank balances 196.08 114.27 203.69 144.12 96.50 Other current assets, loans and advances 233.29 108.07 72.75 38.01 41.72 429.97 222.69 277.13 189.84 139.81E Liabilities and provisions Secured Loans 3.16 4.71 0.29 1.19 2.63 Current Liabilities 936.41 576.87 484.55 447.70 315.47 Provisions 20.59 13.16 30.19 25.96 10.26 960.16 594.74 515.03 474.85 328.36 Net worth (A + B + C + D - E) 954.08 657.43 450.20 372.24 146.31 Net worth represented by F Share capital - Equity share capital 519.05 8.56 8.56 8.56 8.56 - Preference share capital 1.96 2.52 2.52 2.52 2.08 Total Share capital 521.01 11.08 11.08 11.08 10.64G Stock option outstanding 3.24 22.67 8.69 6.14 - H Reserves and surplus - General reserves - - 37.43 37.43 25.31 15.96 - Securities premium account 4.39 381.70 381.70 381.70 180.64 - Capital redemption reserves - 0.87 0.87 0.87 0.87 - Profit and loss account 425.44 203.68 10.43 (52.86) (61.80) 429.83 623.68 430.43 355.02 135.67 Net worth (F + G + H) 954.08 657.43 450.20 372.24 146.31
Performance of recent IPOs/FPOsTop Performers |Bottom Performers
Company LTP (Rs.) List Date List Price Offer Price (Rs.) Chg (%)
Just Dial 1,320.35 05-Jun-13 590.00 530 123.8
Engineers India 297.90 28-Feb-14 149.40 150 99.4
Power Grid Corpn 130.65 19-Dec-13 97.10 90 34.6
Wonderla Holiday 194.00 09-May-14 164.75 125 17.8
Company Issue Issue Size (Rs.Cr)
Open Date - Close Date Offer Price (Rs.)
Dhanuka Commercial Ltd
IPO 4.44 22-May - 28-May 10
Annexure I - Restated Unconsolidated Summary Statement of Assets and Liabilities
Rs. in millionParticulars
31-Dec- 12
A Non-current assetsFixed assets Tangible assets Intangible assets Capital work-in-progress Intangible assets underdevelopment
Non-current investmentsDeferred tax assets (net)Long-term loans and advancesOther non-current assets
B Current assetsCurrent investmentsTrade receivablesCash and bank balancesShort-term loans and advancesOther current assets
Total assets (C= A + B)
Non-current liabilitiesLong-term borrowingsDeferred tax liabilities (net)Other long-term liabilitiesLong-term provisions
Current liabilitiesTrade payablesOther current liabilitiesShort-term provisions
Total liabilities (F= D + E)
Share issue expenses (to the extentnot written off or adjusted)
Share Application money
Net Worth (C - F - G- H)
Networth represented byShareholders’ fundsShare capital Equity share capital Preference share capital
31-Mar- 12
As at31-Mar- 31-Mar- 1110
31-Mar-09
31-Mar- 08
542.21 63.56 - 11.79
617.56 - -203.37 -820.93
4,500.69 3.97 257.99 128.18 21.794,912.625,733.55
326.98 21.40 3.18 8.72
360.28 - 9.14203.50 -572.92
1,568.00 - 237.35 59.00 40.481,904.832,477.75
253.94 17.99 - -
271.93 - 12.43145.23 -429.59
1,182.22 0.60 196.09 101.58 4.171,484.661,914.25
181.92 6.33 - -
188.25 22.51 27.89 78.62 0.28317.55
785.10 0.35 113.99 35.18 - 934.621,252.17
136.86 5.03 - -
141.89 13.69126.87 36.03 0.26318.74
402.47 0.69203.43 39.90 -646.49965.23
115.45 7.85 - -
123.30 13.69113.22 23.95 7.24281.40
407.04 7.71136.87 14.07 -565.69847.09
C
D - 1.8428.80 9.8540.49
64.361,562.84 17.121,644.321,684.81
-
- -22.95 -22.95
43.951,325.50 12.921,382.371,405.32
38.76
1.49 -15.61 -17.10
49.28873.19 20.59943.06960.16
-
3.16 -14.79 -17.95
29.76533.87 13.16576.79594.74
-
- -14.8915.2730.16
19.08450.87 14.92484.87515.03
-
0.29 -41.0814.9556.32
27.88379.64 11.01418.53474.85
-
E
F
G
H 0.61
4,048.13
-
1,033.67
-
954.09
-
657.43
-
450.20
-
372.24
I
694.44 -
519.08 11.64
519.05 1.96
8.562.52
8.562.52
8.562.52
195
Particulars31-Dec- 12 694.44
31-Mar- 12 530.72Total Share capital
J Reserves and surplus Capital redemption reserve Securities premium account Stock option outstanding account General reserve Net surplus/(deficit) in thestatement of profit and lossTotal Reserves and surplus
Share issue expenses (to the extentnot written off or adjusted)
Net Worth (I + J - K )
Notes:
As at31-Mar- 31-Mar- 1110 521.0111.08
31-Mar-09 11.08
31-Mar- 08 11.08
-2,447.15 10.44 - 896.10
3,353.69
-
- - 8.83 -532.88
541.71
38.76
- 4.40 3.24 -425.44
433.08
-
0.87381.70 22.67 37.43203.68
646.35
-
0.87381.70 8.69 37.43 10.43
439.12
-
0.87 381.70 6.14 25.31(52.86)
361.16
-K
4,048.13 1,033.67 954.09 657.43 450.20 372.24
1) The above statement should be read with the notes to restated unconsolidated summary statements of assets and liabilities, profits and losses and cash flows as appearing in Annexure IVA, IVB & IVC.
As per our report of even date
For S. R. Batliboi & Associates LLPFirm registration number: 101049WChartered Accountants
per Govind AhujaPartnerMembership No. 48966
Place : MumbaiDate: April 3. 2013
196
Annexure II - Restated Unconsolidated Summary Statement of Profits and Losses
Rs. in millionParticulars Nine months
period ended 31-Dec-12
31-Mar- 12
For the year ended31-Mar- 31-Mar-31- 1110Mar-09
31-Mar-08
Income from continuingoperationsRevenue from operations Sale of search and other relatedservices Yellow pages publicationservices Other operating revenue(revenue from reseller)Other incomeTotal revenueExpensesEmployee benefits expenseDepreciation and amortisationexpenseFinance costOther expensesTotal expensesRestated profit before tax andexceptional items fromcontinuing operationsExceptional itemsRestated profit before tax fromcontinuing operationsTax expense/(income)Current taxDeferred tax charge /(credit)Fringe benefit taxTotal tax expenseRestated profit after tax fromcontinuing operations (A)
Discontinuing operationProfit before tax fromdiscontinuing operationsTax expense of discontinuingoperationsRestated Profit after tax fromdiscontinuing operations (B)
Restated profit for theperiod/year (A + B)
Notes:
2,643.63
-
1.34
71.172,716.14
1,290.28 101.98
0.05 619.472,011.78 704.36
2,593.98
-
26.63
131.542,752.15
1,308.37 90.23
0.17 639.942,038.71 713.44
1,796.03
-
43.30
37.271,876.60
947.17 67.88
0.29 438.291,453.63 422.97
1,160.62
148.45
-
38.561,347.63
668.82 49.99
0.04 336.551,055.40 292.23
735.39
123.83
-
58.92918.14
522.77 38.41
0.05257.09818.32 99.82
510.18
185.69
-
20.16716.03
420.54 24.46
0.14238.62683.76 32.27
(15.25) 689.11
-713.44
-422.97
-292.23
-99.82
-32.27
207.35 10.98 -218.33470.78
205.96 3.26 -209.22504.22
119.24 15.48 -134.72288.25
- 98.98 - 98.98193.25
35.17(13.65) 2.89 24.41 75.41
41.87(33.27) 2.78 11.38 20.89
-
-
-
2.30
0.71
1.59
-
-
-
-
-
-
-
-
-
-
-
-
470.78 505.81 288.25 193.25 75.41 20.89
The above statement should be read with the notes to restated unconsolidated summary statements of assets andliabilities, profits and losses and cash flows as appearing in Annexure IVA, IVB & IVC.
197
As per our report of even date
For S. R. Batliboi & Associates LLPFirm registration number: 101049WChartered Accountants
per Govind AhujaPartnerMembership No. 48966
Place : MumbaiDate: April 3. 2013
198
Annexure III - Restated Unconsolidated Summary Statement of Cash Flows
Rs. in millionParticulars Nine months
period ended 31-Dec-12
31-Mar- 12
For the year ended31-Mar- 31-Mar- 31-Mar- 111009
31-Mar- 08
A. CASH FLOW FROMOPERATING ACTIVITIESProfit before taxation fromcontinuing operations (as restated)Profit before taxation fromdiscontinued operations (asrestated)Profit before taxation (asrestated)Non cash adjustments toreconcile profit before tax to netcash flows Depreciation and amortisationexpense Employee stock compensationexpense Loss/(profit) on sale/scrap offixed assets (net) Unrealized foreign exchangeloss (net) Advertisement expenses Loss/(profit) on sale of currentinvestments Loss on sale of long terminvestmentInterest incomeDividend incomeInterest ExpenseOperating profit before workingcapital changes (as restated)Movements in Working Capital(Increase)/decrease in tradereceivables(Increase)/decrease in short-termloans and advances(Increase)/decrease in long-termloans and advances(Increase)/decrease in othercurrent assetsIncrease/(decrease) in tradepayablesIncrease in other current liabilitiesIncrease/(decrease) in other non-current liabilitiesIncrease/(decrease) in long-termprovisionsIncrease/(decrease) in short-termprovisionsCash flow from operations
689.11
-
713.44
2.30
422.97
-
292.23
-
99.82
-
32.27
-
689.11 715.74 422.97 292.23 99.82 32.27
101.98
3.19
0.11
-
-(44.43)
-
(1.65)(11.87) 0.05 736.49
90.23
5.60
(0.05)
-
-(42.29)
0.48
(4.30)(43.55) 0.17 722.03
67.88
3.24
12.29
0.80
4.40(2.78)
-
(2.27)(28.61) 0.29 478.21
49.99
13.97
(0.16)
0.05
-(3.07)
-
(8.40)(25.84) 0.04 318.81
38.41
2.55
(0.71)
-
-(19.73)
-
(7.59)(29.40) 0.05 83.40
24.46
6.14
(0.31)
-
-0.56
-
(4.95)(14.38) 0.14 43.93
(3.97)
(69.19)
(19.81)
0.06
20.40
238.68 5.85
9.85
4.20
922.56
0.60
(1.65)
(4.26)
2.51
(5.34)
452.49 7.35
-
(7.68)
1,166.05
(0.25)
(66.70)
(40.81)
(4.16)
19.52
339.21 0.81
-
7.43
733.26
0.34
4.99
(9.11)
-
10.68
81.74(0.09)
(1.91)
(1.75)
403.70
7.03
(25.82)
(8.90)
-
(8.79)
71.84(26.20)
1.97
6.51
101.04
(6.12)
7.62
22.81
-
10.82
125.79 (6.97)
(26.69)
5.18
176.37
199
Particulars
Direct taxes paid (including fringebenefit taxes paid) (net of refunds)Net cash generated fromoperating activities (A)
B. CASH FLOW USED ININVESTING ACTIVITIESPurchase of fixed assets, includingintangible assets, capital work inprogress and capital advancesProceeds from sale of fixed assetsInvestment in subsidiariesPurchase of current investmentsPurchase of long term investmentSale of current investmentsLoans givenProceeds from loan repaidProceeds from dilution of sharesby subsidiaryInvestment in bank deposit (withmaturity more than three months)Redemption/maturity of bankdeposit (with maturity more thanthree months)Interest receivedProceeds from sale of investmentsin subsidiaryDividend receivedNet cash used in investingactivities (B)C. CASH FLOW FROM/(USED IN) FINANCINGACTIVITIESLong term borrowings takenRepayments of long termborrowingsReceipts from issuance ofpreference shares (includingpremium)Share Application money pendingallotmentReceipts from issuance of equityshares (including premium)Share issue expensesInterest paidDividend paidDividend distribution taxNet cash generated from/(usedin) financing activities (C)Net increase/(decrease) in cashand cash equivalents(A+
Nine monthsperiod ended 31-Dec-12 (238.02)
684.54
31-Mar- 12 (208.84)
957.21
For the year ended31-Mar- 31-Mar- 31-Mar- 111009 (133.19)(44.57)(39.73)
600.07 359.13 61.31
31-Mar- 08 (34.18)
142.19
(308.96) (230.84) (191.86) (99.10) (61.59) (56.81)
0.21 -(6,698.16) - 3,809.90 - - -
(0.51)
0.47
0.20 -(3,932.44) (580.00) 3,421.70 (111.74) 156.03 -
(24.53)
22.81
16.05 -(2,005.91) (144.76) 1,773.56 - - 5.25
(49.62)
38.95
0.35 (14.11)(899.81) - 525.51 - - -
(47.21)
188.47
2.12 -(563.85) - 588.14 - - -
(142.57)
42.28
0.58 -(307.04) - 49.43 - - -
(36.86)
33.24
0.04 -
11.87(3,185.14)
4.2422.03
43.55(1,208.99)
1.88 -
28.61(527.85)
8.40 -
25.84(311.66)
7.59 -
29.40(98.48)
4.95 -
14.38(298.13)
-(1.33)
-
-(1.67)
333.86
-(1.54)
-
4.99(0.57)
-
-(0.90)
-
-(1.44)
201.51
0.61
2,548.07
(26.10) (0.05) - -2,521.20
20.60
-
0.22
(40.91) (0.17) - - 291.33
39.55
-
0.75
-(0.29) - -(1.08)
71.14
-
-
-(0.04) - - 4.38
51.85
-
-
-(0.05)(2.22)(0.38)(3.55)
(40.72)
-
-
- (0.14) - -199.93
43.99
200
Particulars Nine monthsperiod ended 31-Dec-12
214.54
235.14
31-Mar- 12
174.99
214.54
For the year ended31-Mar- 31-Mar- 31-Mar- 111009
103.85
174.99
52.00
103.85
92.72
52.00
31-Mar- 08
48.73
92.72
B+C)Cash and cash equivalents at thebeginning of the period/yearTotal Cash and cash equivalentsat the end of the period/year
Components of Cash and Cash Equivalents
Cash on hand Cheques/drafts on hand Balance with scheduledbanks: Current account
Nine months period ended 31-Dec-12
6.83 -
31-Mar- 12 5.89 12.13
For the year ended31-Mar- 31-Mar-31- 1110Mar-09 4.590.832.63 18.36--
31-Mar-08 2.72 -
228.31235.14
196.52214.54
152.04174.99
103.02103.85
49.3752.00
90.0092.72
Notes:1) Figures in brackets indicate cash outflow
2) The above statement should be read with the notes to restated unconsolidated summary statements of assets and liabilities, profits and losses and cash flows as appearing in Annexure IVA, IVB & IVC.
As per our report of even date
For S. R. Batliboi & Associates LLPFirm registration number: 101049WChartered Accountants
per Govind AhujaPartnerMembership No. 48966
Place : MumbaiDate: April 3. 2013
201
Notes to restated unconsolidated summary financial statements
Annexure IVA: Notes on Material Adjustments
The summary of results of restatement made in the audited unconsolidated financials statements for the respectiveyears and its impact on the profit/ (loss) of the Company is as follows
Rs. in millionParticulars Nine
months periodended 31- Dec-12 470.78
31-Mar- 12
505.81
For the year ended31-31-31-Mar-31-Mar-Mar-1009Mar-08 11
295.39 (104.78) 121.20 93.51(A) Net Profit/(loss) as per auditedfinancial statementsAdjustments due to changes in accountingpoliciesIncrease/ (Decrease) in Depreciation due tochange in method from Written Down Value(WDV) Method to Straight Line Method(SLM)(Refer Note 1(a) of Annexure IVB)Increase in profit on sale of assets due tochange in method of depreciation from WDVto SLM basis.(Refer Note 1(a) of AnnexureIVB)Other AdjustmentsIncrease/(Decrease) in revenues on accountof revenue recognition on accrual basis as perRevenue Recognition policy mandated byAS-9 (Refer Note 2(A)(a) of Annexure IVB)Provision for Compensated Absences(ReferNote 2(A)(e) of Annexure IVB)Lease rent adjustment, for straight lining ofleases as required by AS-19 - Accounting forLeases(Refer Note 2(A)(c) of Annexure IVB)Printing and Publishing expenses restateddue to change in policy of recognisingprinting and publishing expenses based onpublishing dates.(Refer Note 2(A)(b) ofAnnexure IVB)Adjustment for other employee statutorydues (Refer Note 2(A)(f) of Annexure IVB)Employee Stock Options - accountingtreatment as per the guidance note issued bythe Institute of Chartered Accountants ofIndia (Refer Note 2(A)(d) of Annexure IVB)Reversal of Prior year adjustments due to theexpense recognition in the year to which itrelates.(B) Total Adjustments(C) Tax (under-provisions)/over-provisions (Refer Note 2(B) of AnnexureIVB)(D) Deferred tax impact of adjustmentsRestated Profit (A + B + C + D)
- - - (10.17) 1.91 6.86
- - - - 0.70 0.27
- - - 379.57 (48.75) (97.61)
-
-
-
-
-
-
14.92
3.13
(6.51)
0.38
(2.58)
(1.16)
- - - - 0.82 0.24
-
-
-
-
-
-
23.91
12.62
(8.02)
(2.56)
(8.39)
(6.14)
- - - - (0.28) -
--
--
-0.68
423.98 2.34
(62.31) 0.67
(108.51) (0.79)
-470.78
-505.81
(7.82)288.25
(128.29) 193.25
15.8575.41
36.6820.89
202
Notes:1) The above statement should be read with the notes to restated unconsolidated summary statements of assets and liabilities, profits and losses and cash flows as appearing in Annexure IVB & IVC.
2) During the year ended March 31, 2012, the revised Schedule VI notified under the Companies Act, 1956, has become applicable to the Company for preparation and presentation of its financial statements. The adoption of revised Schedule VI of the Companies Act, 1956 does not impact recognition and measurement principles followed for preparation of financial statements. However, it has significant impact on presentation and disclosures made in the financial statements. The Company has also reclassified the figures for the years ended March 31, 2011, 2010, 2009 and 2008 in accordance with the requirements applicable for the year ended March 31, 2012.
203