Manugraph India : Americas 2021-22

MANUGRAPH AMERICAS INC.

BALANCE SHEET AS AT MARCH 31, 2022

		As at
Particulars	Note	31st March, 2022
	Ref.	Rs.

• ASSETS

1 Non-Current Assets

1. Fixed Assets

	(i)	Property, Plants & Equipments		-
	(ii)	Capital Work-in-Progress		-
	(iii)	Intangible Assets		-
	(iv)	Intangible Assets Under Development
				-
(b)	Financial Assets
	(i)	Investments		-
	(ii)	Loans		-
	(iii)	Other Financial Assets		-
Deferred Tax Assets (Net)		-
Other Non-Current Assets		-
Asset held for sale		-
				-
Total Non-current Assets		-
2 Current Assets
Inventories		-
Financial Assets
(a)	Investments		-
(b)	Trade Receivables		-
(c)	Cash and cash equivalents	1	3,366,593.31
(d)	Bank balances other than cash & cash eq.		-
(e)	Loans		-
(f)	Other Financial Assets		-
Other current assets		-
Total Current Assets		3,366,593.31
Assets held for sale	2	-
	TOTAL ASSETS		3,366,593.31
II EQUITY & LIABILITIES
Equity
(a)	Equity share capital	3	607,640,952.45
(b)	Other equity	4	-604,274,359.14
Total equity		3,366,593.31
Liabilities

• Non-CurrentLiabilities Financial Liabilities

(i)	Borrowings	-
(ii)	Other Financial Liabilities	-
Other Non-current Liabilities	-
Provisions	-
Deferred Tax Liabilities (net)	-
Total Non-current Liabilities	-

• Current Liabilities Financial Liabilities

(a)	Borrowings		-
(b)	Trade Payables	6	-
(c)	Other Financial Liabilities		-
Other Current Liabilities	7	-
Provisions	5	-
Total Current Liabilities		-
Total Liabilities		-

As at

31st March, 2021

Rs.

-

-

-

-

-

-

-

-

-

-

-

-

7,329,888.69

-

-

-

-

7,329,888.69

2,278,645.70

9,608,534.39

607,640,952.45 -611,944,285.10

-4,303,332.65

-

-

-

-

-

-

-

1,217,237.83

-

1,606,665.73

11,087,963.48

13,911,867.04

13,911,867.04

TOTAL EQUITY AND LIABILITIES	3,366,593.31	9,608,534.39

MANUGRAPH AMERICAS INC. USA

Statement of Profit and Loss for the year ended March 31, 2022

Particulars	Note		March 31, 2022		March 31, 2021
	Ref		Rs.		Rs.

• Revenue from Operations

II	Other Income:	8	14,146,105.52		-
III	Total Revenue (I + II )		14,146,105.52	-
IV	Expenses:
	Cost of Materials Consumed
	Purchase of Stock-in-Trade
	Changes in inventories of finished goods work-in-
	progress and Stock-in-Trade
	Employee Benefit Expenses
	Finance Cost
	Depreciation & Amortisation
	Other Expenses	9	56,651.12	136,626.99
	Total Expenses		56,651.12		136,626.99
V	Profit Before exceptional and extraordinary		14,089,454.40	-136,626.99
	items and Tax (III-IV)
VI	Exceptional Items				-
VII	Profit Before extraordinary items and Tax		14,089,454.40	-136,626.99
VIII	Extraordinary Items		-		-
IX	Profit Before Tax		14,089,454.40	-136,626.99
	1. CURRENT TAX
	2. DEFERRED TAX			-
X	Tax Expense		-	-
XI	Profit For the period from Continuing-
	Operations (IX-X)		14,089,454.40	-136,626.99
XII	Profit/(Loss) from discontinuing Operations			-
XIII	Tax Expense of discontinuing Operations			-
XIV Profit/(Loss) from Discontinuing Operations
	after Tax		-		-
XV	Profit For the period		14,089,454.40	-136,626.99

Statement of Other Explanatory Notes
OTHER NOTES
1 Cash and Cash Equivalents
	Particulars	As at 31 Mar, 2022		As at 31 Mar, 2021
		(Rs)	(Rs)		(Rs)	(Rs)
	Cash & Cash Equivalents
i	Bank balances
	With scheduled banks
	In current accounts	3,366,593.31			7,329,888.69
			3,366,593.31			7,329,888.69
	Total		3,366,593.31			7,329,888.69
2 Other Assets
	Particulars	As at 31 Mar, 2022		As at 31 Mar, 2021
		Non-current	Current		Non-current	Current
		(Rs)	(Rs)		(Rs)	(Rs)
	Unsecured - considered good
	Other assets				2,278,645.70
	Total	-	-		2,278,645.70	-
3 Share Capital
	Particulars	As at 31 Mar, 2022		As at 31 Mar, 2021
		Number	(Rs)		Number	(Rs)
	Issued, Subscribed And Paid up Capital:
	Equity shares capital		220,718,377.45			220,718,377.45
	Preferred stock capital		386,922,575.00			386,922,575.00
	Total	-	607,640,952.45		-	607,640,952.45
4 Reserves & Surplus
	Particulars	As at 31 Mar, 2022		As at 31 Mar, 2021
		(Rs)	(Rs)		(Rs)	(Rs)
i	Other Reserves
	General reserve
	Balance as per last Balance Sheet		83,110,247.55			83,110,247.55
			83,110,247.55			83,110,247.55
	Foreign currency translation reserve
	Balance as per last Balance Sheet	5,498,264.81			5,679,636.60
	For the current year	-39,502.44			-181,371.79
	( including Tax benefit )
			5,458,762.37			5,498,264.81
ii	Surplus
	Balance as per last Balance Sheet	-647,890,308.46			-647,753,681.47
	Add :
	Profit for the year	14,089,454.40			-136,626.99
	Less:
	Transfer to General Reserve	-			-
	Part payment to parent company	59,042,515.00			52,662,489.00
	Sub Total	59,042,515.00			52,662,489.00
			-692,843,369.06			-700,552,797.46

Total Reserves & Surplus	-604,274,359.14		-611,944,285.10

5 Provisions
	Particulars	As at 31 Mar, 2022		As at 31 Mar, 2021
		Non-current		Current		Non-current		Current
		(Rs)		(Rs)		(Rs)		(Rs)
	Provision for Warranty							11,087,963.48
	Total			-				11,087,963.48
6 Trade Payables
	Particulars	As at 31 Mar, 2022		As at 31 Mar, 2021
		(Rs)		(Rs)		(Rs)		(Rs)
	Trade Payables
	Others					1,217,237.83
	Total			-				1,217,237.83
7 Other Liabilities
	Particulars	As at 31 Mar, 2022		As at 31 Mar, 2021
		Non-current		Current		Non-current		Current
		(Rs)		(Rs)		(Rs)		(Rs)
	Advances from Customers							1,662,602.81
	Statutory liability							-55,937.08
	Total			-				1,606,665.73
8 Other Income
	Particulars	2021-22			2020-21
		(Rs)		(Rs)		(Rs)		(Rs)
	Sundry credit balances appropriated	14,146,105.52
	Total			14,146,105.52				-
9 Other Expenses
	Particulars	2021-22			2020-21
		(Rs)		(Rs)		(Rs)		(Rs)
	Sundry debit balances written off			56,651.12				-
	Legal and professional fees							136,626.99
	Total			56,651.12				136,626.99