MASTER2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member MASTER2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares MASTER 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 138043000.00 2716000.00 140759000.00 79714000.00 0.00 3807000.00 11073000.00 161000.00 4255000.00 19838000.00 118844000.00 21915000.00 0.00 21915000.00 0.00 21915000.00 5143000.00 23000.00 5166000.00 16750000.00 0.00 0.00 0.00 16750000.00 16750000.00 40000000.00 10 4.32 4.32 0.00 0.00 0.00 1. The statutory auditors have expressed an unqualified opinion for audited standalone financial statements for the year ended on March 31, 2024. 2. The Company is operating only in one segment i.e. manufacturing of Plastic Engineering Components and sub assemblies. Hence segment reporting is not given. 3. The information presented above is extracted from audited standalone financial statements for the financial year ended March 31, 2024 and unaudited standalone financial statements for half year ended on September 30, 2023 and figures mentioned in column of half year ending on March 31, 2024 are balancing figures between Audited Figures of March 31, 2024 and unaudited figures of September 30, 2023. The standalone financial statements are prepared in accordance with the accounting standards as issued by the Institute of Chartered Accountants of India and as specified in the Section 133 of the Companies Act, 2013 and the relevant rules thereof. 4. Trade payables and Trade receivables are subject to confirmation, reconciliation and consequential adjustments if any. 5. The figures of the previous year are re- grouped /re-arranged and / or re-cast, wherever found necessary, to make them comparable. 6. The company came out with an Initial Public Offer (IPO) of 11,02,000 shares of face value of Rs. 10 each for cash at a fixed price of Rs. 140 per equity share comprisiong fresh shares 7,00,000 fresh equity shares and 4,02,000 equty shares as offer for sale from promoters. The net proceeds of the fresh issue of Rs. 874.16 (Net public issue expenditure of Rs. 105.84 lakhs) was utilised in following manner: Particulars Amt. as per Prospectus (Rs.) Actual Utilisation Amt.(Rs.) Deviation Amt. (Rs.) Funding Working Capital 681.66 Lakhs 681.66 Lakhs 0 General Corporate Purpose 192.50 Lakhs 192.50 Lakhs 0 Debt equity Ratio for Financial Year 2023-24: -0.01 Debt Servie coverage Ratio for Financial Year 2023-24: 68.15 Audited Standalone 252905000.00 2914000.00 255819000.00 146145000.00 0.00 7336000.00 20609000.00 700000.00 9451000.00 36024000.00 220263000.00 35556000.00 0.00 35556000.00 0.00 35556000.00 9105000.00 -306000.00 8800000.00 26757000.00 0.00 0.00 0.00 267.57 26757000.00 40000000.00 10 189979000.00 7.33 7.33 0.00 0.00 0.00 Other Expenses 19838000.00 Other Expenses 36024000.00 699000.00 9451000.00 0.00 0.00 -1000.00 0.00 -2144000.00 0.00 -763000.00 0.00 7245000.00 5224000.00 -9439000.00 -5732000.00 -8282000.00 2582000.00 585000.00 -15062000.00 -7817000.00 27738000.00 0.00 0.00 0.00 9105000.00 0.00 18634000.00 0.00 0.00 18634000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 37298000.00 0.00 0.00 0.00 0.00 0.00 0.00 1000.00 2144000.00 0.00 762000.00 0.00 -34391000.00 0.00 0.00 -34391000.00 86691000.00 0.00 0.00 -3000000.00 7746000.00 0.00 699000.00 0.00 -109000.00 75137000.00 0.00 0.00 75137000.00 59379000.00 0.00 59379000.00 1232000.00 60611000.00