Kerala Ayurveda Ltd. ಖಾತೆಯ ಉಪಯುಕ್ತ ಮಾಹಿತಿ

The Company''s financial risk management is an integral pan of how to plan and execute its business strategy The Company''s financial risk
management policy is set by the Boat''d. The Company''s business activities expose it to a variety of financial risks, namely liquidity risk, market lisks
and credit risk I he key nsk.s and mitigating action* arc also placed before the Board of Directors of the Company I he Company''s risk management
policies are established to identify and analyse the risks faced by the Company, to set appropriate nsk limits and controls and to monitor risks and
adherence to limits. Risk management policies and systems ate reviewed regularly to reflect changes in market conditions ami the Company''s
activities.

Market risk is the nsk of loss of future earning*, fair values or future cash flows that may result from 311 adverse cliangc in the price of a financial
instiiiment Hie value of a financial instrument may change ns a result of changes in tin interest rates, foreign currency exchange nites. equity prices
and other market changes that affect market risk sensitive instruments Market risk is attributable to all market risk sensitive financial instruments
including investments and deposits, receivables, payables and loans.

The Company manages the risk through the Finance department tluil provides assurance that the Company''s financial nsk activities 3rc governed by
appropriate policies and procedures and that financial risks arc identified, measured anil managed in accordance with the Company’s policies and risk
objectives. The Finance department activities arc designed to:

-protect the Company''s financial results and position ftum financial risks
-maintain market risks within acceptable parameters, while optimising returns; and
protect the Company''s financial investments, while maximising returns

The Finance depaitment provides funding fin the Company''s operations, In addition to guidelines and exposure limits, a system of authorities and
extensive independent reporting covers all major areas of activity.

I A) MANAGEMENT OF LIQUIDITY RISK

Liquidity risk is the risk that the Company will face in meeting its obligations associated with its financial liabilities. Company’s approach to
managing liquidity is to ensure that it will have sufficient funds to meet its liabilities when due without incurring unacceptable losses A material and
sustained shortfall in cash (low could undermine the Company''s credit rating and impair investor confidence.

The Company maintained a cautious funding strategy, with a positive cash balance tor major part of the year ended 31 Match. 2025 and throughout
the period ended 31 March, 2024 This was the result of existing business model of the Company and funding arrangement from the investing
partner*.

The Company''s board of directors regularly monitors the rolling forecasts to ensure it has sufficient cash on an on-going basis to meet operational
needs. Any short term surplus easli generated by the operating entities, over and above the amount required for working capital management and other
operational requirements, is retained as cash and cash equivalents (to the extent required) and any excess is invested in liquid mutual funds/fixed
deposits while ensuring sufficient liquidity to meet ils liabilities

Exposure to liquidity risk

The following arc the contractual maturities of financial liabilities ui the reporting date The amounts arc gross and undiscounted, and include
estimated interest payments and exclude the impact of netting agreement*

Credit risk is the risk of financial loss to the Company if a customer or counter-party fails to meet its contractual obligations.

Trade receivables:

The Company''s exposure to credit risk is influenced mainly by the individual characteristics of each customer. Credit risk is managed through credit
approvals, establishing credit limits and continuously monitoring the credit worthiness of customers to which the Company grants credit terms in the
normal course of business.

Other financial assets:

The Company maintains exposure in cash and cash equivalents, term deposits with banks. Loans, Security deposits and other financial assets The
Company has concentrated its mam activities with 3 limited number of counter-parties (bank) which have secure credit ratings, to reduce Hits risk.
Individual risk limits arc set for each counter-party based on financial position, credit rating and past experience Credit limits and concentration of
exposures are actively monitored by the Company’s Finance department

The Company''s size and operations result in it being exposed to the following market risks thru arise from its use of financial instruments:

• Foreign currency risk;

•pnceiisk: and

The above risks may affect the Company''s income and expenses, or the value of its Financial instruments The objective of the Company''s
management of market risk is to maintain this risk within acceptable parameters, while optimising returns. The Company''s exposure to. and
management of. these risks is explained below

The Company is exposed to foreign exchange risk arising from various currency exposures on account of sale and procurement of goods and services,
primarily with respect to US Dollar

The Company''s management regular review the aurency risk. However at this stage the Company has not entered into any forward exchange
contracts or other arrangement* to cover this risk as the risk is not material

Mil Interest Rate Risk:

Interest rale risk i% the risk that the fair value or future cash flows of a financial instrument will fluctuate In-cause of changes in market interest rates.
The Company''s exposure to market risk fbt changes in interest rates relates to variable rate borrow ings from financial institutions The Company''s
fixed rate borrowings from arc carried at amortised cost and arc not subject to interest rate risk since neither the carrying amount nor the future cash
flow will fluctuate because of a change in market interest rates

(III) Pricing Risk:

There is no material impact of pricing nsk on the financial statements and the operations ol the Company
Financial Instrument by category

The fair values of the financial assets and liabilities are included at the amount at which the instrument could be exchanged in a current transaction
between w illing parties.The carrying amount Financial Assets and Liabilities is a reasonable approximation ol'' fair value.

The following methods and assumptions were used to estimate the fair values

1 Fair value of trade receivables, cash, loans, other financial assets, trade payables and other financial liabilities, approximate their carrying amounts
largely due to short term maturities of these instruments.

2 Financial instruments with fixed and variable interest rales are evaluated by the Company based on parameters such as interest rates and individual
credit worthiness of the counterparty. Based on this evaluation, allowances are taken to account for expected kisses ol these receivables. Accordingly,
fair value of such instruments is not materially different from their carrying amounts.

17ic fair values ol security deposits were calculated based on cash flows discounted using a current lending rate. They are classified as level 3 fair
values in the fair value hierarchy due to the inclusion of unobservable inputs including counter patty credit nsk.

Foi the purpose of the Company** capital management, CBpn.il includes issued equity capital, and all other equity reserves attributable to the equity
holders of the Company. The primary objective of the Company''s capital management is to maximize the shareholder value

The Company manages its capital structutv and makes adjustments in light of changes in economic conditions, business strategies and future
commitments To maintain or adjust the capital structure, the Company may adjust the dividend payment to shareholders, return capital to
shareholders or issue new shares. The Company monitors capital using a gearing ratio, which is net debt divided by total capital plus net debt. The
Company includes within net debt, borrowings less cash and cash equivalents

In accordance with Ind AS - I^y Employee Bene fils, specified under Section 133 or the Companies Act. 2013 the folio win)? disclosure* are made:

•12.1 The Company recognised ?! 19.90 lacs .21 lacs) for Provident Fund contributions in the Statement of Profit and Loss. The
contribution* payable to these plans by the Company are at rates specified in the rules of the schemes.

42.2 Defined benefit plans:

The Company has an funded gratuity plan for qualifying employees. The benefit payable is calculated as per the Payment of Gratuity Act. 1 ‘>72 The
benefit vests upon completion of live years ol continuous service and once vested, it is payable to employees on retirement or on termination ol
employment. In ease of death while in service, the gratuity is payable iirespective of vesting.

Actuarial gains and losses in respect of defined benefit plans arc recognised in the financial statements through other comprehensive income.

Interest risk

A decrease in the bond interest rate will increase the plan liability.

Longevity risk

The present value of defined benefit plan liability is calculated by reference to the best estimate of the mortality of plan participants both during and
ailer their employment. An increase in die life expectancy of the plan participants will increase the plan''s liability.

Salary risk

Ilic present value of the defined benefit plan liability i< calculated by reference to the future salaries of plan participants. As such, an increase in the
salary of the plan participants will increase the plan''s liability.

I he following table set out the unfunded status of the defined benefit schemes and the amount recognised in financial statements

Note 43: Disclosures required under Ind AS 8 for correction of prior period errors.

In accordance with Ind AS 8 Accounting Policies. Changes in Accounting Estimates and Errors, the Company has
retrospectively restated its Balance Sheet as at March 31. 2024 and April I. 2023 (beginning of the preceding period) to
rectify errors identified during the period.

43.1 Nature of prior period errors
(a) Lease accounting

In most cases, the Company''s lease arrangements arc cancellable within a short notice period As these arrangements are not
enforceable beyond that period, no Right-ol-Use (ROU) asset or lease liability was recognised. However, during the period
2022-23. the Company entered into certain agreements containing non-canccllable periods, which required lease accounting
in accordance with the applicable standards. This requirement was inadvertently overlooked in the previous period and has
now been corrected in the current period. Related security deposits have also been adjusted to their fair value, with the
resulting difference recognised as part of the ROU asset.

fb) Deferred product expenditure and accounting for patents

The Company had previously capitalised certain deferred product development expenditures that did not meet the
recognition criteria under Ind AS 38. As a result of adopting an incorrect accounting treatment, these amounts were
capitalised and later written off through the profit and loss account. In the current year, the accounting treatment has been
corrected, and the amounts have been restated to reflect the appropriate treatment. These balances have been written off
retrospectively as a prior period error.

Further, in relation to patents, the Company had erroneously continued to capitalise borrowing costs even alter the
completion of development activities. The excess amounts so capitalised have been written off retrospectively, and the
related amortisation has been recomputed accordingly.

(c) Inventories

Amounts previously recorded as inventory for a training project were determined in the prior period to be obsolete or no
longer usable. Upon review, these amounts also did not meet the recognition criteria for classification as inventor)'' under Ind
AS. Consequently, they have been written down retrospectively to reflect their recoverable value.

(d) Loan to Subsidiaries

Foreign exchange restatement for foreign currency denominated loans was not appropriately accounted for m prior periods
in accordance with Ind AS 21. In addition, impairment testing of these loans was not performed during those periods as
required by the applicable standards These omissions have been corrected retrospectively in the current reporting period.

(c) Investments

Previously, investments in certain non-operating entities were not subjected to impairment testing. These investments have
now been reassessed, and impairment testing has been performed. Based on the results, the impaired portion has been
written down, and the carrying amount has been revised to reflect its fair value in accordance with the requirements of Ind
AS 109.

(0 Trade Receivables

In prior periods, foreign exchange revaluation for receivables denominated in foreign currencies was not performed. This
omission has been corrected in the current period, with receivables now adjusted to reflect the appropriate foreign exchange
restatement. In addition, the Expected Credit Loss (ECL) provision, which had not been recognised earlier, has been
reassessed and recorded retrospectively.

Lease Liability in a Sale and Leaseback - Amendments In Ind AS 116

The amendment .specifies the requirements that a seller-lessee uses m measuring the lease liability arising in a sale and leaseback
transaction to ensure the seller-lessee does not recognize any amount of the gain or loss that relates to the right of use asset it retains

The amendment is effective for annual reporting periods beginning on or after April 01. 2024 and must be applied retrospectively to sale
and leaseback transactions entered into after the date of initial application oflnd AS 116.

The amendment has no impact on the standalone financial statements.

b. The company has not traded or invested in Crypto currency or Virtual Currency during the period (previous year - Nil)

c. The company has not received any funds from any person entities, for the purpose of directly or indirectly lending/ investing.'' providing

guarantee/ security to a another person¹'' entity, by or on behalf of the person/ entity from whom such amount is received during the

period (previous year • Nil)

d. The company hus nut advanced/ loaned/ invested funds to any person entity for the purpose of directly or indirectly lending investing/
providing guarantee security to a third person/ entity, by or on behalf of the company in contravention of the Act

c. flic company docs not have any borrowings which arc not utilised for the purposes specified

*''• The Company has taken loans from banks Financial Institutions i FI) on the basis of security of current assets like inventories. The

periodic returns or statements of current assets tiled by the C ompany with banks or financial institutions arc in agreement with the books
of accounts.

Note 48 : Disclosure pursuant to section 186 of the Companies Act, 2013

The details of loans, guarantees and investments undei Section 186 of the Companies Act. 2013 read with the Companies (Meetings of
Hoard and its Powers) Rules. 2014 arc as follows:

a. The Company has not revalued its Properly, Plant and Equipment (including Right-of-Use Assets) ''Intangible Assets during the year
(previous yeat - Nil)

b. The company is not holding benanti property under the Benantt Transactions (Prohibition) Act, l ^C>SS (45 of 1988)

c. The company is not wilfiil defaulters under guidelines on wilful defaulters issued by the Reserve Bank of India

d. The company has no relationship and transactions with struck off companies

c. Tthc company has not made any delay in registration of Charges during the period.

f. The company has complied with the number of layers prescribed under section 2(87) of the companies Act 2013

g. The company has not entered in scheme of arrangement under section 230 to 237 of Companies Act 2013 during the period

h There are no transactions not recorded in the books of accounts, which arc disclosed during the Income tax assessment-''search survey

Note 52 : Impact on Code on Social Security. 2020

The Indian Parliament lias approved the Code on Social Security. 2020 which would impact the contributions by die Company towards
Provident Fund and Gratuity. The Ministry of Labour an13 November, 2020. and has invited suggestions from stakeholders which arc under active consideration by the Ministry. The Company-
will assess the impact and its evaluation once the subject rules arc notified and will give appropriate impact in its financial statements in
the period in which, the Code becomes effective and the related rules to determine the financial impact are published.

Note 53 : Reclassification note

Previous period’s figures have been re-grouped / re-classified, lo the extent necessary, to conform to current period''s classifications (in
addition to restatement done as per Note no. ^; 3). All the numbers have been rounded off to nearest lacs.

As per our audit report of even date For and on behalf of the Board of Directors

For G. Joseph & Associates KERALA AYURVEDA LIMITED

Chartered Accountants
Firm Regn. No. 00631 OS

Raphael Sharon Dr. Anil Kumar I''tknrsh Singh

Partner Director Director

M.No. 233286 DIN: 00226353 DIN: 9244896

VivekSundar KT George Priyanka Cangwar

Date: 26th May 2025 CEO CFO Company Secretary

Place: Athuni Mem No. - FI2378

h. Provisions

A provision is recognized if, because of a past event, the Company has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect of the time value of money is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and risks specific to the liability. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at reporting date, considering the risks and uncertainties surrounding the obligation.

i. Cash and cash equivalents

Cash and cash equivalent comprise cash at banks and on hand (including imprest) and short-term deposits with maturity of three months or less, which are subject to an insignificant risk of changes in value. Balances held as margin money which are under lien against bank guarantee are classified as bank balances other than cash and cash equivalents.

j. Income tax

Income tax expense represents the sum of the tax currently payable and deferred tax. Current and deferred tax are recognized in profit or loss except when they relate to items that are recognized in other comprehensive income or directly in equity, in which case the current and deferred tax are also recognized in other comprehensive income or directly in equity, respectively.

i. Current Income Tax

Current Income tax is measured based on the estimated taxable profit for the year and is calculated using applicable tax rates and tax laws that have been enacted or substantively enacted.

ii. Deferred Tax

Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences. Deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized if the temporary difference arises from the initial recognition of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available in future to allow the asset to be recovered.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted.

iii. Minimum Alternate Tax

In accordance with the prevalent tax laws, Minimum Alternative Tax (‘MAT’) paid over and above the normal income tax in any year is eligible for carry forward and set-off against normal income tax liability.

k. Revenue recognition

Revenue from sale of products is recognised at the point in time when control of the asset is transferred to the customer, generally on delivery of the product.

Revenue from service is recognised over a period of time as and when the services are rendered in accordance with the specific terms of contract with the customer.

Other Operating Revenue

Other Operating Revenue comprise of Income from ancillary activities incidental to the operations of the Company and is recognised when the right to receive the income is established as per the terms of the contract.

Revenue includes sale of cultivated plants. The entity has biological assets and agricultural produce is harvested from biological asset which are bearer biological assets and consumable biological assets.

l. Rent Deposit

As rent deposits do not meet the criteria of amortized cost, are measured at Fair value and classified as fair value through other comprehensive income.

m. Properties taken on lease

Properties taken on lease by the Company are operating leases as the lease terms do not transfer substantially all risks and rewards incidental to ownership of such properties to the Company. Operating lease payments are recognised in profit or loss on a straight-line basis over the lease term unless another systematic basis is more representative of the time pattern of the user’s benefit, or the lease payments are structured to increase in line with expected general inflation to compensate for the lessor’s expected inflationary cost increases. Interest free lease deposits are remeasured at amortised cost by the effective interest rate method. The difference between the transaction value of the deposit and amortised cost is regarded as prepaid rent and recognised as expense uniformly over the lease period.

n. Capital Work in Progress

Project expenditure incurred as part of Development is capitalised under Capital Work in Progress as the costs can be reliably measured, future economic benefits are probable, the product is technically feasible, and the Company has the intent and the resources to complete the project. Development assets are amortised based on the estimated useful life, as appropriate.

o. Other income

Other income consists of interest income on funds invested. Interest income is recognised as it accrues in the statement of profit and loss, using the effective interest rate method on time proportion basis.

p. Employee benefits

i. Short-term benefits:

A liability is recognised for benefits accruing to employees in respect of wages and salaries, annual leave and sick leave and other short-term benefits in the period the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange for that service.

r. Foreign Currency transactions

Transactions in currencies other than the Company’s functional currency (foreign currencies) are recognised at the rates of exchange prevailing at the dates of the transactions. At the end of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date and recognised in profit or loss in the period in which they arise.

s. Critical accounting judgments and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions about the reported amounts of assets and liabilities, and, income and expenses that are not readily apparent from other sources. Such judgments, estimates and associated assumptions are evaluated based on historical experience and various other factors, including estimation of effects of uncertain future events, which are believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future period.

3. Fair Value Measurement

Set out below, is a comparison by class of the carrying amounts and fair value of the Company’s financial instruments, other than those with carrying amounts that are reasonable approximations of fair values:

B. Measurement of fair values

The fair value of liquid mutual funds and long-term equity investment is based on quoted price. Fair values of certain non-current investment are valued based on discounted cash flow/book value/EBlTDA multiple approach.

C. Financial risk management

The Company has exposure to the following risks arising from financial instruments:

• Credit risk;

• Liquidity risk; and

• Market risk

i. Risk management framework

The Risk Management Committee of the Board is entrusted with the responsibility to assist the Board in overseeing and approving the Company’s risk management framework. The Company has a comprehensive risk management policy relating to the risks that the Company faces under various categories like strategic, operational, reputational and other risks and these have been identified and suitable mitigation measures have also been formulated. The Risk Management Committee reviews the key risks and the mitigation measures periodically. The Audit Committee has additional oversight in the area of financial risks and control.

ii. Credit risk

Credit risk is the risk that counter-party will not meet its obligations leading to a financial loss. The Company is exposed to credit risk arising from its operating (primarily trade receivables) and financing activities including deposits placed with banks, financial institutions and other corporate deposits. The Company establishes an allowance for impairment that represents its estimate of expected losses in respect of financial assets. Financial assets are classified into performing, under-performing and

non-performing. All financial assets are initially considered performing and evaluated periodically for expected credit loss. A default on a financial asset is when there is a significant increase in the credit risk which is evaluated based on the business environment. The assets are written off when the company is certain about the non-recovery.

iii. Liquidity Risk

Liquidity risk is the risk that the Company may encounter difficulty in meeting its obligations. The Company monitors rolling forecast of its liquidity position based on expected cash flows. The Company''s approach is to ensure that it has sufficient liquidity or borrowing headroom to meet its obligations at all point in time. The Company has sufficient short-term fund-based lines, which provides healthy liquidity, and these carry highest credit quality rating from reputed credit rating agency.

36 Segment results: The company is primarily engaged in Ayurvedic services and products. Accordingly there is no separate reportable segment in accordance with AS 17-Segment reporting prescribed under the Companies (Accounting Standards) Rules 2006.

37 Previous year figures have been re grouped / re-classified wherever necessary to correspond with the current year classification/Disclosure.

In terms of our report attached. For and on behalf of the Board of Directors

For Maharaj Rajan & Mathew KERALA AYURVEDA LIMITED,

Chartered Accountants FRN:001932S

Sd/- Sd/-

Mathew Joseph , B Com, FCA Ramesh Vangal

Proprietor Chairman

MEM NO 022658

Sd/- Sd/-

Place : Athani Jyothi Gulecha George KT

Date : 29th May 2024 Company Secretary CFO

h. Provisions

A provision is recognized if, because of a past event, the Company has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect of the time value of money is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and risks specific to the liability, The amount recognized as a provision is the best estimate of the

consideration required to settle the present obligation at reporting date, considering the risks and uncertainties surrounding the obligation,

f. Cash and cash equivalents

Cash and cash equivalent comprise cash at banks and on hand {including imprest) and shortterm deposits with maturity of three months or less, which are subject to an insignificant risk of changes in value. Balances held as margin money which are under lien against bank guarantee are classified as bank balances other than cash and cash equivalents.

j. Income tax

Income tax expense represents the sum of the tax currently payable and deferred tax. Current and deferred tax are recognized in profit or loss except when they relate to items that are recognized In other comprehensive income or directly in equity, in which case the current and deferred tax are also recognized in other comprehensive income or directly in equity, respectively.

i. Current Income Tax

Current Income tax is measured based on the estimated taxable profit for the year and is calculated using applicable tax rates and tax laws that have been enacted or substantively enacted.

ii. Deferred Tax

Deferred tax is recognized on temporary differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognized for all taxable temporary differences, Deferred tax assets are generally recognized for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilized. Such deferred tax assets and liabilities are not recognized if the temporary difference arises from the initial recognition of assets and liabilities in a transaction that affects neither the taxable profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available in future to allow the asset to be recovered.

Deferred tax liabilities and assets are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates (and tax laws) that have been enacted or substantively enacted.

UL Minimum Alternate Tax

In accordance with the prevalent tax laws, Minimum Alternative Tax (‘MAT’) paid over and above the normal income tax In any year is eligible tor carry forward and set-off against normal income tax liability.

k. Revenue recognition

Revenue from sale of products is recognised at the point in time when control of the asset is transferred to the customer, generally on delivery of the product.

Revenue from service is recognised over a period of time as and when the services are rendered in accordance with the specific terms of contract with the customer.

Other Operating Revenue

Other Operating Revenue comprise of Income from ancillary activities incidental to the operations of the Company and is recognised when the right to receive the income is established as per the terms of the contract.

Revenue includes sale of cultivated plants. The entity has biological assets and agricultural produce is harvested from biological asset which are bearer biological assets and consumable biological assets.

L. Rent Deposit

As rent deposits do not meet the criteria of amortized cost, are measured at Fair value and classified as fair value through other comprehensive income,

iff* Properties taken on lease

Properties taken on lease by the Company are operating leases as the lease terms do not transfer substantially all risks and rewards incidental to ownership of such properties to the Company. Operating lease payments are recognised in profit or loss on a straight-line basis over the [ease term unless another systematic basis is more representative of the time pattern of the user''s benefit or the lease payments are structured to increase in line with expected general inflation to compensate for the lessor''s expected inflationary cost increases. Interest free lease deposits are remeasured at amortised cost by the effective interest rate method- The difference between the transaction value Of the deposit and amortised cost t& regarded as prepaid rent and recognised as expense uniformly over the lease period.

n. Capital Work in Progress

Project expenditure incurred as part of Development is capitalised under Capital Work in Progress as the costs can he reliably measured, future economic benefits are probable, the product i$ technically feasible and the Company has the Intent and the resources to complete the project. Development assets are amortised based on the estimated useful life, as appropriate,

o. Other income

Other income consists of interest income on funds invested- Interest income is recognised as it accrues in the statement of profit and loss, using the effective interest rate method on time proportion basis.

p. Employee benefits

i. Short-term benefits:

A liability is recognised for benefits accruing to employees in respect of wages and salaries, annual leave and sick leave and other short-term benefits In the period the related service is rendered at the undiscounted amount of the benefits expected to be paid in exchange for that service,

if. Other Long- Term bene/t fs:

Post-employment benefit plans are classified into defined benefits plans and defined contribution plans as under:

Gratuity

The Company has an obligation towards gratuity as per actuarial valuation.

Provident fund

Payments to defined contribution plans are recognised as expense when employees have rendered service entitling them to the contributions,

q. Finance Costs

Finance costs consist of interest and other costs that an entity incurs in connection with the borrowing of funds. Borrowing costs that are directly attributable to the acquisition or construction of qualifying assets are capitalized as part of the tost of that asset. Qualifying assets are assets that necessarily take a substantial period of time to get ready for theinntended use or sale, AU other borrowing costs are charged to revenue,

r. Foreign Currency transactions

Transactions in currencies other than the Company''s functional currency {foreign currencies) are recognised at the rates of exchange prevailing at the dates of the transactions. At the end

of each reporting period, monetary items denominated in foreign currencies are retranslated at the rates prevailing at that date and recognised in profit or loss in the period in which they arise,

* Critical accounting judgments and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions about the reported amounts of assets and liabilities, and, income and expenses that are not readily apparent from other sources. Such judgments, estimates and associated assumptions are evaluated based on historical experience and various other factors, including estimation of effects of uncertain future events, which are believed to be reasonable under the circumstances. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

B. Measurement of f|lr values

The fair value of liquid mutual funds and long-term equity investment is based on quoted price. Fair values of certain non-current investment are valued based on discounted cash flow/book value/EDI IT A multiple approach,

C. Financial risk management

The Company has exposure to the following risks arising from financial instruments:

¦ Credit risk;

¦ Liquidity risk; and

¦ Market risk

i. Risk management framework

The Risk Management Committee of the Board is entrusted with the responsibility to assist the Board in overseeing and approving the Company''s risk management framewurk, The Company has a comprehensive risk management policy relating to Lhe risks that the Company faces under various categories like strategic, operational, reputational and other risks and these have been identified and suitable mitigation measures have also been formulated. The Risk Management Committee reviews the key risks and the mitigation measures perm die ally. The Audit Committee has additional oversight in the area of financial risks and control,

ii. Credit risk

Credit risk is the risk that counter party will not meet its obligations leading to a financial Loss. The Company is exposed to credit risk arising from its operating (primarily trade receivables} and financing activities including deposits placed with banks, financial institutions and other corporate deposits, The Company establishes an allowance for impairment that represents its estimate of expected losses in respect of financial assets. Financial assets are classified into performing, under-performing and non-performing. All financial assets are initially considered performing and evaluated periodically for expected credit loss. A default on a financial asset is when the re is a significant increase Iff the credit risk which is evaluated based on the business environment. The assets are written off when the company is certain about the non-recovery,

iil.Liquidity Risk

Liquidity risk is the risk that the Company may encounter difficulty in meeting its obligations. The Company monitors rolling forecast of its liquidity position on the basis of expected cash flows. The Company''s approach is to ensure that it has sufficient liquidity or borrowing headroom to meet its obligations at all point in time. The Company has sufficient short-term fund based lines, which provides healthy liquidity and these carry highest credit quality rating from reputed credit ratine agency.

I he following additional information luthei tn-aii what is already disclosed elsewheie! is dsclosed in hms of SinenffcneKS dated March 14, 2011 hi Schedule III to the Companies Ad 2fl1 J with effect fin nit id day of April,

2Q2T :-

fa) During the year The Company ha; no transaction with Comoan*; struck off udder section 14& of Companies Act AOli or sec 5tCl of Companies Act.iybO.

fb) The title In respect of self-constructed buildings and title deeds of atl otiiei Immovable properties are held In the name of the company

(c i fbiThe Company has not revalued its property, ffant and Equipment duiing the year.

There *s no proceeding initiated or pending against the Company dunng the yea^r for holding any benami property under the Benami

(d) Transactions I Prohibition) Act, IMS and rutef.made thereunder.

(e) The Company is riot <5ecLared wilful defaults'' by any bank or financial Institution or any other lenders.

Thereno transact lun that has nut been recorded In the boosts of accounts and surrejicEered or disclosed as income during the (f> year in the I9K asses-smenls wilder |he in«wne tj* Aa, 1%i,

(g) There >s no scheme of arrangements has been approved during the year by the Competent Authority in temis of Sections 230 bo 137

of the Companies Act. 2fll J.

The Cnmpany has Imi rowings from banks nr financial Institutions on the hasls of security of c.mrent assets end quaiterly returns ni sta tenants of r. ument assets filed by the Cwmpamy with banks vr F: n ant ial insti tutions are nol in agreement with (lie hooks of

(t) The Company has not traded- or invested m Crypin currency or Viriuat Currency during the financial year.

The Company has nut advanced or loaned or invested funds (either borrowed lords or share premium or any other sources or kind Ol lurid!I to any other persun(s) (n entiiyfiesf, including leveign evililies wiih the uadersianding (whether recorded in writing ov U) otherwise! that the IntrrmnJinry ^lotl ; (Intcrmrd^riesl

i;i directly or Indnectty lend or Invest inothei persons ur entities kfcfitEfted many imannei whatsoevei by or on liehair ut the Company itHliinate 3tmeticiai1es)

in! Provide any gua''antee, security or We like to or on behalf of the Ultimate 9enefidaries:

I he Company has not necei^d any funds from any other person(sl or entityiies). including foreign entities i Intermediaries! with the fkj understanding (whether recorded in writing or ocherwlsel that the Company shatt :

ft! Directly or indirectly lend or invest in other persons or entities identified in any manner whatsoever by or on behalf of the funding Party (Ultimate Beneficiaries I or

iii \ Provide any guar outer, seeurily nr (fie like to or m hehslf of the CUt imote (kruyfic iaries;

(L) The Company does not have any chaiges or sausracticfi which is yet to be leglsbeied with the Registrar of Companies iftOEi beyend the stacutuiy period.

Notes to Account

Note No.14

(ii) Rights, Preferences and restrictions attached to Equity Shares:

The Company has one class of equity shares, having a par value of Rs 10 each. Each shareholder is eligible for one vote per share held. In the event

of liquidation, the Equity shareholders are eligible to receive the remaining assets of the company in proportion to their share holding.

There has been no movement in the issued, subsribed and paid up capital of the company.

(iii) Details of shares held by each shareholder holding more than 5% shares:

(iv) Details of shares held by the holding company, the ultimate holding company, their subsidiaries and associates:

Note No. 15 Other Equity

Notes forming part of the financial statements for the year ended 31st March, 2018

Notes forming part of the financial statements for the year ended 31st March, 2018

34 Related Party Disclosure under Ind Accounting Standard 24:

A. Names of related parties and nature of related party relationships

35. Contingent Liabilities

Particulars

I. The company has given a bank guarantee of" 500,0007- to The Registrar, Banaras Hindu University towards security deposit for setting up Kerala Ayurveda Panchakarma Center at S S Hospital under BHU

II. During the year the company received a showcause notice from Central Excise department for the financial years 2013-14, 2014-15 and 2015-16 demanding " 46.98 Lakhs towards cenvat credit reversal and service tax on commercial training. The company has preferred an appeal with Commissioner (Appeals), Aluva and the company is confident that the demand will get

36	Deferred tax assets/ (liabilities)
	Particulars	As at 31st March, 2017	Movement	As at 31st March, 2018
	Book/Tax depreciation difference	(6,549,361)	Mar 31, 2015 1. Rights, Prefrences and restrictions attached to Equity Shares: The Company has one class of equity shares, having a par value of ' 10 each. Each shareholder is eligible for one vote per share held. In the event of liquidation, the Equity shareholders are eligible to receive the remaining assets of the company in proportion to their shareholding. 2. Related party transactions Details of related parties: Description of relationship Names of related parties Holding Company Katra Holdings Ltd, Mauritius Subsidiary Companies Ayurvedagram Heritage Wellness Centre Pvt Ltd Nutraveda Inc, USA Ayu Natural Medicine Clinic PS, USA Ayurvedic Academy Inc., USA Nutraveda Pte Ltd , Singapore CMS Katra Holdings LLC, USA CMS Katra Nursing LLC, USA Companies where Director is having All Seasons Herbs Pvt. Ltd. control/significant influence Ayusante Lifecare India Pvt Ltd Confederation for Ayurvedic Renaisance-Keralam Ptd KAL Ayurveda Research & Education Foundation Katra Holding Pvt. Ltd. Katra Phytochem (India) Pvt. Ltd. Mason & Summers Leisure Pvt. Ltd. Director/Key Managerial Person Dr K Anil Kumar, Whole time Director Mr S.Krishnamurthy, Independent Director Dr. K.Rajagopalan, Independent Director Mr M.S.Seetharaman,Additional Independent Director Mr Arvind Agarwal , CFO Mr K. Raghunadhan, Company Secretary Ms Anusha Rajeswaran, Company Secretary Relative of key Managerial Person Mrs Sunitha Anilkumar Mrs Chithra Gopinath Note: Related parties have been identified by the Management. 3. Contingent Liabilities Particulars I. The company has given a bank guarantee of Rs.1,000,000/- to Health & Family Welfare Dept, Government of Kerala towards security deposit for giving permission to start one year para medical certificate course in Ayurveda Therapy. II. The company has given a bank guarantee of Rs.500,000/- to The Registrar, Banaras Hindu University towards security deposit for setting up Kerala Ayurveda Panchakarma Center at S S Hospital under BHU. III. The company has given a bank guarantee of Rs.90,000/- to Commissioner, Delhi Value Added Tax towards VAT registration at Delhi IV. The company has given a bank guarantee of Rs.50,000/- to Commissioner, Delhi Value Added Tax towards F Form. V. The company has given a bank guarantee of Rs.25,000/- to CTO ,Madanapally, Andhara Predesh Value Added Tax towards CST registration . 4. Segment results: The company is primarily engaged in Ayurvedic services and products. Accordingly there is no separae reportable segment in accordance with AS 17-Segment reporting prescribed under the Companies (Accounting Standards) Rules 2006. 5. Previous year figures have been re-grouped / re-classified wherever necessary to correspond with the current year classification/Disclosure. 6. During the year, the company has changed the depreciation policy as per the Schedule II of the The Companies Act 2013 and depreciation is provided over the useful life of the asset. Prior to the this, the company was following SLM method as per the Companies Act 1956. Due to the change in policy, the depreciation of Rs.73,31,115/- has been adjusted to the opening retained earnings. Mar 31, 2014 1. Rights, Preffences and restrictions attached to Equity shares: The Company has one class of equity shares, having a par value of Rs. 10 each. Each shareholder is digitate for one vote per share hetd. In the event of liquidation, the Equity shareholders are eligible to recehe the remaining assets of the company in proportion to their share holding. 2. Related party transactions Details of related parties: Description of relationship Names of related parties Holding Company Katra Holdings Ltd, Mauritius Subsidiary Companies Ayurvedagram Heritage Wellness Centre Pvt ud Ayu Inc, USA Ayu Natural Medicine Clinic PS, USA Ayurvedic Academy Inc., USA Nuiavcda Pic l td CMS Katra Holdings U£, USA CMS Katra Nursing LLC, USA Associates All Seasons Herbs Pvt. Ltd, Arudrar-3 Developments Pvt, ltd. Asha Medical foundation Pvt, ltd. Global AgnSystcm Pvt. Ltd. 6 its Subsidiaries KAL Ayurveda Research Foundation Katra Holding Pvt. Ltd. Katra Marine Pvt. Ltd. Katra Phytochem Indio Pvt. lTD & its Subsidiaries Mason & Summers Atcobev Pvt. Ltd & its Subsidiaries Mason B SummerS Leisure Pvt. Ud. Managerial Person-Director Dr K Anil Kumar Relative of key Managerial Person Mrs Sunttha Anilkumar Mrs Chlthra Goptnnth 3. Contingent Liabilities Particulars 1. The company has given a Corporate Guarantee of Rs. 5 Crorcs to Ratnakar Bank Ltd towards the credit facilities availed by subsidiary company M/s.Ayurvedagram Heritage Wellness Centre Pvt Ltd. 2. The company has given a bank guarantee of T 10 00 Lacs to Health & Family Welfare Dept, Government of Kerala towards security deposit for giving permission to start one year para medical certificate course in Ayurveda Therapy. 3. The company has given a bank guarantee of Rs. 5.00 Lacs to The Registrar, Banaras Hindu University towards security deposit for setting up Kerala Ayurveda Panchakarma Center at S 5 Hospital under BHU 4. The company has given a bank guarantee of Rs. 0.90 Lacs to Commissioner, Delhi Value Added Tax towards VAT registration at Delhi 5. The company has given a bank guarantee of T 0.50 Lacs to Commissioner. Delhi Value Added Tax towards Issue of F Form. 4. Segment results: The company Is primarily engaged in Ayurvedic services and products. Accordingly there tt no separae -oportablc segment m accordance with AS 17-Scgmcnt reporting prescribed under the Companies (Accounting Standards) Rules 2006. 5 Previous year figures have been re grouped / re-classified wherever necessary to correspond with the current year classthcatton/Olsclosure. Mar 31, 2013 1 Contingent Liabilities I. Company has given a corporate guarantee of Rs..50,000,000/- to Ratnakar Bank Ltd., towards the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd. II. Company has given a corporate guarantee of Rs. 50,000,900/- to Axis Bank Ltd., towards the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd. III. The company has given a bank guarantee ofRs.. 1,000,000/- to Health & Family Welfare Dept, Government of Kerala towards security deposit tor giving permission to start one year para medical certificate course in Ayurveda Therapy. IV. The company has given a bank guarantee of Rs..500,000/- to The Registrar, Banaras Hindu University towards security deposit for setting up Kerala Ayurveda Panchakai ma Center at S S Hospital at BHU. V. The company has given a bank guarantee of X. 100,000/- to Commissioner, Indian Medicine and Homeopathy, Chennai-106 VI. The company has given a bank guarantee of Rs..90,000/- to Commissioner, Delhi Value Added Tax towards VAT registration at Delhi Vii. The company has given a bank guarantee of Rs..50,000/- to Commissioner, Deihi Value Added Tax towards issue of F Form. 2 Segment results: The company is primarily engaged in Ayurvedic services and products. Accordingly there is no separae reportable segment in accordance with AS 17-Segment reporting prescribed under the Companies (Accounting Standards) Rules 2006. 3 Previous year figures have been re-grouped / re-classified wherever necessary to correspond with the current year classification/Disclosure. Mar 31, 2012 1. Related party transactions Details of related parties: Description of relationship Names of related parties Holding company Katra Holding Ltd, Mauritius subsidiary Companies Ayurvedagram Heritage wellness centre Pvt Ltd Ayu Inc, USA Ayu Natural Medicine Clinic PS, USA Ayurvedic Academy Inc., USA Nutraveda Pte Ltd CMS katra Holdings LLC, USA CMS katra Nursings LLC, USA Associates All Seasons Herbs Pvt. Ltd. Arudrama Developments Pvt. Ltd. Asha Medical Foundation Pvt. Ltd. Global Agrisystem Pvt. Ltd & its Subsidiaries Katra Holding Pvt. Ltd. Katra Mirine Pvt. Ltd. Katra Phylochem India Pvt. Mason & Summers A/cobev Pvt. Ltd. & its Sudsidiaries Mason & Summers Leisure Pvt. Ltd. Seagrow Bio-Technics India Pvt. Ltd Managerial Person-Director Dr. K. Anil kumar Related of key Managerial Mrs. Snitha Anilkumar Person Mrs. Chithra Gopinath Note: Related parties have been identified by the Management. 2. Contingent Liabilities Particulars I. Company has given a corporate guarantee of Rs. 60,000,000/- to Axis Bank Ltd., towards the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd. II. Company has given a corporate guarantee of Rs. 50,000,000/- to Ratnakar Bank Ltd., toward the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt, Ltd. III. The company has given a bank guarantee of Rs. 1,000,000/- to The Ministry of Indian Affairs, office of protector General of Emigrants, New Delhi. IV. The company has given a bank guarantee of Rs. 1,000,000/- to Health & Family Welfare Dept, Government of Kerala towards security deposit for giving permission to start one year para medical certificate in Ayurveda Therapy. V. The company has given a bank guarantee of Rs. 90,000/- to commissioner, Delhi value Added Tax towards VAT registration at Delhi. VI. The company has given a bank guarantee of Rs. 50,000/- to Commissioner, Delhi Value Added Tax towards F Form. 3. Segment results: The company is primarily engaged in Ayurvedic services and products. Accordingly there is no separate reportable segment in accordance with AS 17-segemnt reporting prescribed under the Companies (Accounting Standards) Rules 2006. 4. The revised schedule VI has become effective from April 2011 for the preparation of financial statements. This has significantly impacted the disclosure and presentation made in the financial statements. Pervious year figures have been re-grouped/reclassified whenever necessary to correspond with the current year classification/Disclosure. Mar 31, 2011 A. Loans and Advance includes loan to 1220,499,07/- given to Subsidiary Companies namely, Loan to M/s Ayurvedagram Heritage Wellness Centre Pvt. Lid. 3.300,000/- towards margin money for Term loans and Advance of. Rs. 31,750,000/-, working capital loan to Ayu Inc., USA Rs. 30.069,702/- Ayurvedic Academy Inc.. USA t. 74,040.040/- and CMS Katra Holdings LLC. USA .81,319,337/-. b. During the year the company has disposed off balance portion of its land at Poolani at Kerala and idle land at Tally Near Bangalore and the net capital gain of f. 8,108,662/- is accounted under exceptional income. c. During the year the Company sold its rights relating to part of the software business and the profit derived on sale amounting toRs. 35.406.187/- has been accounted under exceptional Income. d. The company has registered the balance land near Cochin International Airport which has been purchased for setting up of a Health resort protect to be managed by Its subsidiary Company M/s Ayurvedagram Heritage Wellness Centre Pvt, Ud e. Contingent Liabilities I. Company has given a corporate guarantee of 760,000,000/ to Axis Bank Lid., towards the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt-Ltd- II. Company has given a corporate guarantee of 7.50,000,000/- to Ratnak&r Bank Ltd., towards the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd. III. The company has givens bank guarantee of 7 1,000,000/- to The Ministry of Indian Affairs, Office of Protector General of Immigrants, New Dalhi. IV. The company has Gwen a bank guarantee of 7 1,000,001V- to Health & Family weltered Dept, Government of Kerala towards security deposit for giving permission id start one year Para medical certificate course in Ayurveda Therapy. V. The company has given a bank guarantee of7.90,000/-to Commissioner. Delhi Value Added Tax towards VAT registration at Delhi. f. Sundry Creditors Include 7 855,603/- (Previous year 7.1,406,881/-) due to Small Scale and ancillary industrial undertakings to the extant such pintos, have been identified from the available documents/ Information the names of SSI units to whom amounts due for more than 30 days are Chancellor Cartons, J K Plastics. Duropack Industries. g. Confirmation letters have been sent to the Debtors and Creditors socking confirmation of balances, staling that in the absence at any reply the book figure will be taken as confirmed end confirmations have been received In some cases h. The previous year figures have been re-grouped / re-classified wherever necessary. i. Taxation 1) Provision for current tax No provision for taxation has been made as no tax Is payable during the year under the provisions of the income Tax Act 1961 In accordance with the prior approval obtained from the Central Government, the company has entered into Contract/transactions with the company. Company has taken on rent the premises belong to them for running of Its Hospital & Pharmacy at Aluva, Kerala Mar 31, 2010 A. Loans and Advance includes loan of Rs. 120,900,643 given to Subsidiary Companies namely, Loan to M/s.Ayurvedagram Heritage Wellness Centre Pvt. Ltd. Rs. 3,300,000 towards margin money for Term loans and Advance of Rs. 5,600,000, Ayu Inc. Rs. 29,100,398, Ayurvedic Academy Inc. Rs. 47,393,066 and CMS Katra Holdings LLC Rs. 35,507,179. b. During the year the company has disposed off a portion of its land at Poolani and a flat at Puttaparthy whereby the company realised a net capital gain of Rs.10,333,074. c. The company has acquired land near Cochin International Airport for setting up of a Health resort project to be managed by its subsidiary M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd., and has completed registration formalities for a portion of the land as on 31.03.2010 and registration for the remaining land is since completed. d. Contingent Liabilities i) Company has given a corporate guarantee of Rs. 60,000,000/- to Axis Bank Ltd., towards the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd. ii) The company has given a bank guarantee of Rs.1,000,000/- to The Ministry of Indian Affairs, Office of Protector General of Emigrants, New Delhi. iii) Company has given a corporate guarantee of Rs. 50,000,000/- to Ratnakar Bank Ltd., towards the Credit facilities availed by subsidiary company M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd. e. Sundry Creditors include Rs. 1,406,881 (Previous year Rs. 1,597,518) due to Small Scale and ancillary industrial undertakings to the extent such parties, have been identified from the available documents/ information. The names of SSI units to whom amounts due for more than 30 days are Chancellor Cartons, J K Plastics, Duropack Industries f. Confirmation letters have been sent to the Debtors and Creditors seeking confirmation of balances, stating that in the absence of any reply the book figure will be taken as confirmed and confirmations have been received in some cases. g. The previous year figures have been re-grouped / re-classified wherever necessary. h. Taxation i) Provision for current tax No provision for taxation has been made as no tax is payable during the year under the provisions of the Income Tax Act 1961. * Ministry of Company Affairs, Government of India vide its letter No.12/329/2006-CL.VII dated March 22, 2007 had approved the appointment of Dr. K Anilkumar as Executive Director (Technical) in accordance with Section 269 of the Companies Act, 1956 for a period of three years effective upto June 27, 2010. Thereafter his remuneration has been paid as permissible by the provisions of the companies act and as approved by the Board of Directors. The remuneration paid to him during 2009-10 is within the limits prescribed in the above said approval and Companies Act provisions. j. Disclosure of Related Party Transaction in accordance with Accounting Standard (AS-18) "Related Party Disclosures issued by the Institute of Chartered Accountants of India: (A) Names of the related party and nature of relationship where control exists: Sl No Name of the Company Nature of Relationship 1 Katra Holdings Limited, Mauritius Holding Company 2 Ayurvedagram Heritage Wellness Centre Pvt. Ltd.* Subsidiary 3 Ayu Inc, USA Wholly owned Subsidiary 4 Ayu Natural Medicine Clinic PS, USA -do- 5 Ayurvedic Academy Inc.,USA -do- 6 Nutraveda Pte Ltd -do- 7 CMS Katra Holdings LLC, USA Subsidiary 8 CMS Katra Nursing LLC, USA Step down Subsidiary (B) Other Related Parties: Sl No Related Party Relationship 1 Dr. K.Anilkumar Key Management Personnel 2 Mrs. Sunitha Anilkumar** Relative of Key Management Personnel 3 Mrs. Chithra Gopinath** -do- (C) Companies controlled by Directors/Relatives. Katra Phytochem India Pvt. Ltd. Arudrama Developments Pvt. Ltd. Mason & Summers Alcobev Pvt. Ltd. Mason & Summers Leisure Pvt. Ltd All Seasons Herbs Pvt. Ltd.* Katra Marine Pvt. Ltd. Katra Liquor Pvt. Ltd. Katra Holding Pvt. Ltd Segrow Bio-Technics India Pvt. Ltd Global AgriSystem Pvt. Ltd. & its subsidiaries Mason & Summers Marketing Service P Ltd * In accordance with the prior approval obtained from the Central Government, the company has entered into Contract/ transactions with these companies. **Company has taken on rent the premises belong to them for running of its Hospital/ Pharmacy at Aluva, Kerala. v. Generic Name of Three Principal Products/Services of company(as per monetary terms) Item Code No. 3003.31 Product Description : Ayurvedic Classical medicines Item Code No. 3003.31 Product Description : Ayurvedic Patent Medicines Item Code No. Product Description : Ayurvedic Treatment and Health Service Disclaimer: This is 3rd Party content/feed, viewers are requested to use their discretion and conduct proper diligence before investing, GoodReturns does not take any liability on the genuineness and correctness of the information in this article Notifications Settings Clear Notifications No New Notifications Notifications Use the toggle to switch on notifications Block for 8 hours Block for 12 hours Block for 24 hours Don't block To start receiving timely alerts, as shown below click on the Green “lock” icon next to the address bar Click it and Unblock the Notifications Close X Close X To Start receiving timely alerts please follow the below steps: Click on the Menu icon of the browser, it opens up a list of options. 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