Professional Documents
Culture Documents
01/04/2010 to 31/03/2011
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Disclosures relating to employee stock option scheme [Abstract] Disclosures relating to employee stock option scheme [LineItems] Options granted Pricing formula Options vested Options exercised Total number of shares arising as result of exercise of option Options lapsed Money realised by exercise of options Total number of options in force Employee wise details of options granted [Abstract] Options granted to senior managerial personnel Options granted to employee receiving grant of more than five per cent of option Options granted to identified employees receiving grant exceeding one per cent of issued capital Difference of using intrinsic value of stock options as against fair value of stock options in computing employee compensation cost Impact on profits of using intrinsic value of stock options as against fair value of stock options in computing employee compensation cost Impact on earnings per share of using intrinsic value of stock options as against fair value of stock options in computing employee compensation cost Details of options whose exercise price equals or exceeds or is less than market price [Abstract] Weighted average exercise prices of options whose exercise price equals or exceeds or is less than market price Weighted average fair values of options whose exercise price equals or exceeds or is less than market price Details of directors signing board report [Table]
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..(1)
01/04/2011 to 31/03/2012 Details of signatories of board report [Abstract] Details of directors signing board report [LineItems] Name of director signing board report [Abstract] First name of director Last name of director Designation of director Director identification number of director Date of signing board report
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Details of material changes occurred during period affecting company?s business operations
Details regarding research and development Capital expenditure on research and development Recurring expenditure on research and development Expenditure on research and development Particulars of employees as per provisions of section 217 Disclosures in director?s responsibility statement Director's comments on qualification(s), reservation(s) or adverse remark(s) of auditors as per board's report Disclosures relating to employee stock option scheme explanatory [TextBlock] Date of Board of directors' meeting in which board's report referred to under section 217 was approved
06/07/2012
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
2011-12
2010-11
Income
260.82
237.85
45.74
35.62
31.89
29.04
19.96
16.80
11.93
12.24
8.02
8.86
--
0.88
While Income from operations grew 10% over the previous year, EBIDTA (before dividend from subsidiaries and payment to collaborators) registered a 28% growth. The PAT (before dividend from subsidiaries) grew from `7.36 crores to `8.01 crores. Simultaneously, Cash Flow from operating activities for the year increased to ` 37.50 crores from ` 30.15 crores last year, an increase of 26%. At consolidated level, the performance of the Group has also delivered considerable growth, with Consolidated Revenue going up by 26% while EBITDA and PAT showed an increase of 43% and 56% respectively. Equity Dividend The Company is in an accelerated growth phase in a high opportunity space and is accordingly reinvesting in its business, accordingly your Board recommends not to declare any dividend for the financial year ended 31st March 2012. (Previous year dividend @23% of the paid up equity share capital of the Company was declared) Business Overview The focus during the year under review was to further consolidate market leadership while simultaneously continuing to improve operating efficiencies, efforts to address which were initiated in the previous fiscal. This has clearly delivered significant gains for the company reflected in the jump in EBIDTA and PAT, as well as same-store sales growth. Profit After Tax from the Company's own business activities (excluding
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
dividend of ` 1.50 crores received from wholly owned subsidiary) grew 9% to ` 8.01 crores, compared to ` 7.36 crores last year. Material Changes for the period between End of the Financial Year and the Date of the Report There have been no Material Changes for the period between end of the financial year 2011-12 and the date of this report, other than as already incorporated in the accounts. Corporate Governance Corporate governance at VLCC is a value-based framework to manage our Company affairs in a fair and transparent manner. As a responsible corporation, we use this framework to maintain accountability in all our affairs, and employ democratic and open processes. We have evolved guidelines and best practices over the years to ensure timely and accurate disclosure of information regarding our financials, performance, leadership and governance of the Company. Your Company has established a tradition of best practices in corporate governance, aimed at ensuring management of the Company's affairs in a fair and transparent manner. This includes an effective and independent Board of Directors, a strong Ombudsman policy and a robust systems and processes to ensure timely and accurate disclosure of information regarding financials and performance. The Audit Committee of the Company reviewed the accounts of the Company at its meeting held on 6th July 2012 and recommends the same for your approval. There are no observations, reservations, qualification or adverse remarks contained in the audit report and all other contents of the audit report are self explanatory in nature. Subsidiary Companies a) VLCC Personal Care Limited During the year under review, the income of the Company crossed the `100 crore milestone to reach ` 102.03 crores, against `63.69 crores in the previous year, registering a growth of 60%. The EBITDA for the year stood at ` 20.81 crores, against INR 14.80 crores in FY 11, while Profit after Tax was ` 16.70 crores, against `12.65 crores the previous year, registering a growth of 32%. The Company undertook a complete revamp of its product packaging design during the year under review as well as launched a new range of products in the mass price segment in the third quarter, which was supported by a high-visibility advertising campaign. The flagship product under this range VLCC Anti-Pollution Lotion won the prestigious Product of the Year award during the year. The distribution network of the Company now covers over 50,000 retail outlets as of date and the Company's products are available across India including at all leading modern trade stores. In addition the products are also available in leading retail / modern trade stores in other 8 countries. b) VLCC International Inc. Revenue from operation for International business grew 31%, from AED 77.53 Million in FY11 to AED 101.39 Million in FY12, on the back of strong performance of its Qatar and Oman operations and improvement in its UAE and Bahrain businesses which are steadily regaining traction as the countries recover from the economic slowdown. The performance of its new centers in Qatar, Bangladesh and Sri Lanka, opened in the last quarter of the previous fiscal, too has been encouraging. EBITDA grew significantly, from AED 8.48 million in FY11 to AED 15.43 million in FY12, an increase of 82%. The Profit before Tax this year stands at AED 1.12 million compared to loss of AED (3.03) million in the previous year. The Company is of the strong view that its international operations have huge potential and is well positioned to leverage the opportunity in the Wellness segment in MENA and South East Asia regions. c) VLCC India Limited and VLCC Retail Limited There were no business activities in these subsidiary companies during the year. Consolidated Financial Statement The statement as required under Section 212 of the Companies Act, 1956 relating to Subsidiary Companies is attached.
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
The audited consolidated financial statements are provided as part of the Annual Report in accordance with Accounting Standards pertaining to consolidated financial reporting. These statements have been prepared on the basis of the financial statements received from the subsidiaries as approved by their respective Board of Directors. Employee Stock Option Plan The members' may be aware that the Company had approved its VLCC Employee Stock Option Plan 2007 for granting stock options to its employees. The ESOP Plan endeavors to provide incentives and retain employees who contribute to the growth of the Company. The Plan provide for grant of Stock Options to select employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner. The Company has allotted the equity shares to VLCC Employee Welfare Trust who is holding the shares on behalf of employees to be given to them on exercise of option within period specified in the Plan. The exercise price of option is based on Fair Value Method. A total of 35,957 Options are outstanding to various employees as on March 31, 2012 and a total of 20,475 Options are still to be granted as on date. The complete details have been disclosed under Notes to Accounts under note 34 forming part of financial statements. Human Resource Management Review The Company has completed over 15 years of its existence in the Wellness Industry. In this journey, it has enriched the lives of thousands of professionals who have worked for the Company and has clearly emerged as the employer of choice in its industry domain. Having strengthened its management bandwidth considerably, at both the corporate as well as operations level, during the course of the year under review, your Company's human resource talent pool has the depth and strength required for the next level of growth domestic as well as international growth. The Group currently employs staff from over 30 nationalities. A list of the employees of the Company who are in receipt of remuneration exceeding the limits prescribed under Section 217 (2A) of the Companies Act, 1956 read with the Companies (Particulars of Employees) Rules, 1975 is attached. Fixed Deposit Your Company has not accepted any deposit, and as such no amount of principal or interest was outstanding on the date of the Balance Sheet. Auditors The Auditors, M/s. Deloitte Haskin and Sells, Chartered Accountants, retire at the ensuing Annual General Meeting, and being eligible, offer themselves for re-appointment. Directors As per the provisions of Articles of Association of the Company, Mr. Sanjay Mehta and Mr. Mukesh Luthra, Directors of the Company, are liable to retire by rotation and being eligible, offer themselves for reappointment. Conservation of Energy, Technology Absorption and Foreign Exchange Earnings and Outgo Your Company, being a service provider organization, most of the information as required under Section 217(1)(e) of the Companies Act, 1956, read with the Companies (Disclosure of particulars in the report of the Board of Directors) Rules, 1988, as amended is not applicable and hence the point of energy conservation is of marginal importance. The Company also endeavors to effectively utilize and conserve energy by using improved technology in its infrastructure and hence technology absorption too is of no significant relevance. The foreign exchange earning during the year has been ` 0.64 crores (previous year `0.77 crores). An amount of ` 1.47 crores (previous year `1.38 crores) has been spent by the Company on foreign travel and business promotion in foreign exchange. Imports during the year are at ` 3.53 crores (previous year `9.51 crores). The Company is not involved in export activities as such and has only exported consumption/retail products and equipment to its wholly-owned subsidiary company based in Dubai and has correspondingly booked exports sales of ` 0.64 crores (previous year ` 0.77 crores). The Company primarily operates in domestic markets and as such does not have any specific exports initiatives to report to members. Directors' Responsibility Statement In terms of the provisions of Section 217(2AA) of the Companies Act, 1956, as amended by the Companies Amendment Act, 2000, the members of the Board place on record the Director's Responsibility Statement as under: 1. That in the preparation of annual accounts under review the applicable accounting standards have been followed along with proper explanations relating to material departures. 2. That the directors had selected such accounting policies and applied them consistently and made judgments and estimates that are
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
reasonable and prudent so as to give a true and fair view of the state of affairs of the Company at the end of financial year and of the profits of the Company for that period. 3. That the directors had taken proper and sufficient care for the maintenance of adequate accounting records in accordance with the provisions of Companies Act, 1956 for safeguarding the assets of the Company and for preventing and detecting fraud and other irregularities. 4. That the directors had prepared the annual accounts on a going concern basis.
Acknowledgement The Board of Directors wishes to place on record its appreciation for the support and cooperation extended by every member of the VLCC family. The Directors are thankful to all vendors, banks, suppliers, customers, regulatory and government authorities for their continued cooperation. For and on behalf of the Board of Directors
Statement pursuant to section 217 (2A) of the Companies Act, 1956 read with the Companies Particulars of Employees) Rules, 1975 (forming part of Directors' Report for the year ended 31st March, 2012) in respect of employees of the VLCC Health Care Limited Last Designation Gross Date of Experience Age Employment / Nature of remuneration Qualification Commencement (years) (years) and Duties (Rs.) of Employment designation
Name of Employee (A) Name of the employees employed throughout the financial year under review and were in receipt of remuneration not less than Rs. 60,00,000 per annum
Sandeep Ahuja
Managing Director
26
09-Sep-02
50
(B) Name of the employees employed for part of financial year under review and were in receipt of remuneration not less than Rs. 5,00,000 per month Etisalat BD Telecom P Ltd, Designation7
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Regional
Saurabh Gupta
25
09-Jan-12
49
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Executive OfficerNorth Note: 1. Gross Remuneration includes salary, perquisites, incentives, bonuses and retirement benefits. 2. All the employees are on permanent basis. 3. The sub-clause (iii) of clause (a) of sub-section (2A) of section 217 of the Act is not applicable to any employee of the Company. 4. None of the employee is relative to any Director of the Company. For and on behalf of the Board of Directors Mukesh Luthra Chairman New Delhi 6 July 2012
Statement pursuant to section 217 (2A) of the Companies Act, 1956 read with the Companies Particulars of Employees) Rules, 1975 (forming part of Directors' Report for the year ended 31st March, 2012) in respect of employees of the VLCC Personal Care Limited Name of Employee (A) Name of the employees employed throughout the financial year under review and were in receipt of remuneration not less than Rs. 60,00,000 per annum Executive Director B. Sc., Post Graduate 7,135,956 Diploma in 25 Business Management CEO, Acme Telepower Limited Designation Gross Date of Experience Age Last / Nature of remuneration Qualification Commencement (years) (years) Employment Duties (Rs.) of Employment
Ashutosh Bharadwaj
01-Apr-09
47
(B) Name of the employees employed for part of financial year under review and were in receipt of remuneration not less than Rs. 5,00,000 per month nil Note: 1. Gross Remuneration includes salary, perquisites, incentives and retirement benefits. 2. All the employees are on permanent basis. 3. The sub-clause (iii) of clause (a) of sub-section (2A) of section 217 of the Act is not applicable to any employee of the Company. 4. None of the employee is relative to any Director of the Company. For and on behalf of the Board of Directors Sandeep Ahuja Director Din No: 00043118 Ashutsoh Bhardwaj Director Din No:
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Details regarding auditors [Abstract] Details regarding auditors [LineItems] Category of auditor Name of audit firm Name of auditor signing report Firms registration number of audit firm Membership number of auditor Address of auditors Permanent account number of auditor or auditor's firm SRN of form 23B Date of signing audit report by auditors Date of signing of balance sheet by auditors
Auditors firm DELOITTE HASKINS SELLS ROY DEEPAK 015125N 053091 Gurgaon AABFD2095B S06151807 06/07/2012 06/07/2012
&
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(1)
Auditor's favourable remark [Member]
01/04/2011 to 31/03/2012 Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Abstract] Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [LineItems] Disclosure in auditors report relating to fixed assets
Disclosure relating to physical verification and material discrepancies of fixed assets Disclosure relating to fixed assets disposed off Disclosure in auditors report relating to inventories
Disclosure of procedure followed for physical verification of inventories Disclosure about maintenance of inventory records and material discrepancies Disclosure in auditors report relating to loans Disclosure in auditors report relating to internal control system Disclosure in auditors report relating to contracts and arrangements under section 301 of companies act Disclosure relating to presence of register for necessary transactions Disclosure relating to reasonability of transactions Disclosure in auditors report relating to deposits accepted from public Disclosure in auditors report relating to companies internal audit system Disclosure in auditors report relating to maintenance of cost records Disclosure in auditors report relating to statutory dues Disclosure relating to regularity in payment of undisputed statutory dues Disclosure relating to disputed statutory dues
As per Report The Company has maintained proper records showing full particulars, including quantitative details and situation of the fixed assets. Textual information (8) [See below] Textual information (9) [See below] As per Report As explained to us, the stock of consumables except material in transit were physically verified during the year by the Management at reasonable intervals. Textual information (10) [See below] Textual information (11) [See below] Textual information (12) [See below] Textual information (13) [See below] Textual information (14) [See below] Not Applicable Not Applicable Textual information (15) [See below] Textual information (16) [See below] Textual information (17) [See below] As per Report Textual information (18) [See below] Textual information (19) [See below] The Company did not have any accumulated losses as at the end of the financial year and has not incurred cash losses in the financial year and in the immediately preceding financial year. Textual information (20) [See below]
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
According to the information and explanations given to us, the Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities. In our opinion and according to the information and explanations given to us, the Company is not a chit fund or a nidhi/mutual benefit fund/society. According to the information and explanations given to us, the Company is not dealing or trading in shares, securities, debentures and other investments. Textual information (21) [See below] Textual information (22) [See below] Textual information (23) [See below] The Company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section 301 of the Companies Act, 1956. The Company has not issued any debentures during the year. The Company has not raised any money by way of public issues during the year. To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no fraud on the Company has been noticed or reported during the year.
Disclosure in auditors report relating to loans and advances granted by way of pledge of shares debentures and other securities
Disclosure in auditors report relating to adequacy of records maintained by share trading companies
Disclosure in auditors report relating to guarantee given Disclosure in auditors report relating to term loans used for purpose other than for purpose they were raised Disclosure in auditors report relating to nature and amount of fund raised for short-term has been used for long-term or vice versa
Disclosure in auditors report relating to purpose and end use of money raised through public issues
Disclosure in auditors report relating to any material fraud reported during period
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
(a) we have obtained all the information and explanations which to the best of our knowledge and belief were necessary for the purposes of our audit; (b) in our opinion, proper books of account as required by law have been kept by the Company so far as it appears from our examination of those books; (c) the Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in agreement with the books of account; (d) in our opinion, the Balance Sheet, the Statement of Profit and Loss and the Cash Flow Statement dealt with by this report are in compliance with the Accounting Standards referred to in Section 211(3C) of the Companies Act, 1956; (e) in our opinion and to the best of our information and according to the explanations given to us, the said accounts give the information required by the Companies Act, 1956 in the manner so required and give a true and fair view in conformity with the accounting principles generally accepted in India: (i) (ii) (iii) in the case of the Balance Sheet, of the state of affairs of the Company as at 31st March, 2012; in the case of the Statement of Profit and Loss, of the profit of the Company for the year ended on that date and in the case of the Cash Flow Statement, of the cash flows of the Company for the year ended on that date.
5. On the basis of the written representations received from the Directors as on 31st March, 2012 and taken on record by the Board of Directors, none of the Directors is disqualified as on 31st March, 2012 from being appointed as a director in terms of Section 274(1)(g) of the Companies Act, 1956.
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
ANNEXURE TO THE AUDITORS' REPORT (Referred to in paragraph 3 of our report of even date) (i) (a) In respect of its fixed assets: The Company has maintained proper records showing full particulars, including quantitative details and situation of the fixed assets.
(b) The fixed assets were physically verified during the year by the Management in accordance with a regular programme of verification which, in our opinion, provides for physical verification of all the fixed assets at reasonable intervals. According to the information and explanation given to us, no material discrepancies were noticed on such verification. (c) The fixed assets disposed off during the year, in our opinion, do not constitute a substantial part of the fixed assets of the Company and such disposal has, in our opinion, not affected the going concern status of the Company. (ii) In respect of its inventory:
(a) As explained to us, the stock of consumables except material in transit were physically verified during the year by the Management at reasonable intervals. (b) In our opinion and according to the information and explanation given to us, the procedures of physical verification of inventories followed by the Management were reasonable and adequate in relation to the size of the Company and the nature of its business. (c) In our opinion and according to the information and explanations given to us, the Company has maintained proper records of its inventories and no material discrepancies were noticed on physical verification. (iii) The Company has neither granted nor taken any loans, secured or unsecured, to/from companies, firms or other parties listed in the Register maintained under Section 301 of the Companies Act, 1956. Accordingly clauses (iii)(b), (iii)(c), (iii)(d), (iii)(f) and (iii)(g) of paragraph 4 of CARO are not applicable to the Company. (iv) In our opinion and according to the information and explanations given to us, there is an adequate internal control system commensurate with the size of the Company and the nature of its business with regard to purchases of inventory and fixed assets and for the sale of goods and services. During the course of our audit, we have not observed any major weakness in such internal control system. (v) In our opinion and according to the information and explanations given to us, there are no transactions made in pursuance of contracts and arrangements the particulars of which need to be entered in the register required to be maintained under Section 301 of the Companies Act, 1956. Accordingly clause (v)(b) of paragraph 4 of CARO is not applicable to the Company. (vi) According to the information and explanations given to us, t he Company has not accepted any deposits from the public, within the meaning of Sections 58A and 58AA or any other relevant provisions of the Companies Act, 1956 and the Companies (Acceptance of Deposits) Rules, 1975 . (vii) The Company has outsourced its internal audit functions to a firm of chartered accountants who during the year has carried out audits at ten centres and at corporate office, such audits in our opinion are commensurate with the size and nature of its business of these centres and the corporate office. (viii) According to the information and explanations given to us, the Central Government has not prescribed the maintenance of cost records under Section 209(1)(d) of the Companies Act, 1956, for the business activities of the Company. (ix) According to the information and explanations given to us in respect of statutory dues:
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
(a) The Company has generally been regular in depositing other undisputed statutory dues payable in respect of income tax, professional tax, labour welfare fund, provident fund, employee state insurance, wealth tax, central sales tax, works contract tax and customs duty with the appropriate authorities. (b) There were no undisputed amounts payable in respect of income-tax, wealth tax, custom duty, excise duty and other material statutory dues in arrears as at 31st March, 2012 for a period of more than six months from the date they became payable. (c) There are no dues of wealth tax, customs duty and service tax that have not been deposited on account of any dispute.
According to the information and explanations given to us, disputed sales tax and income tax that have not been deposited are as follows:
Amount Name of the Statute Nature of Dues Rs. Period to which the amount relates Forum where dispute is pending
Sales Tax
24,441
2009-10
Income Tax
14,906,657 2009-10
(x) The Company did not have any accumulated losses as at the end of the financial year and has not incurred cash losses in the financial year and in the immediately preceding financial year. (xi) According to the records of the Company and the information and explanations given to us, there has been no default in repayment of dues to banks. There are no dues to financial institutions or debenture holders outstanding during the year . (xii) According to the information and explanations given to us, the Company has not granted any loans and advances on the basis of security by way of pledge of shares, debentures and other securities. (xiii) In our opinion and according to the information and explanations given to us, the Company is not a chit fund or a nidhi/mutual benefit fund/society. (xiv) According to the information and explanations given to us, the Company is not dealing or trading in shares, securities, debentures and other investments. (xv) According to the information and explanations given to us, the Company has given a corporate guarantee aggregating to Rs.736,708,750 for loans taken from banks by VLCC Personal Care Limited, VLCC International LLC and VLCC International LLC (Bahrain) WLL and the terms and conditions of such guarantees are not prejudicial to the interest of the Company. (xvi) According to the information and explanations given to us, the term loans availed by the Company were prima facie, applied by the Company during the year for the purposes for which the loans were obtained. (xvii) According to the information and explanations given to us and according to the records examined by us, funds raised on short-term basis have, prima facie, not been used during the year for long term investments. (xviii) The Company has not made any preferential allotment of shares to parties and companies covered in the register maintained under Section 301 of the Companies Act, 1956. (xix) (xx) The Company has not issued any debentures during the year. The Company has not raised any money by way of public issues during the year.
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
(xxi) To the best of our knowledge and according to the information and explanations given to us, no fraud by the Company and no fraud on the Company has been noticed or reported during the year.
2,20,08,510 111,35,56,322 0 113,55,64,832 0 0 0 56,02,08,853 18,20,676 50,56,053 56,70,85,582 0 24,09,52,489 47,40,20,030 2,62,20,604 74,11,93,123 244,38,43,537
2,20,08,510 103,33,84,210 0 105,53,92,720 0 0 0 65,71,69,696 69,72,938 59,90,233 67,01,32,867 0 27,78,32,602 44,39,56,042 2,96,02,052 75,13,90,696 247,69,16,283
107,27,61,036 3,43,88,403 0 25,88,186 110,97,37,625 80,80,49,612 2,23,82,356 16,82,57,116 4,59,172 210,88,85,881 0 8,70,95,929 86,67,398 19,45,14,150 3,77,83,826 68,96,353 33,49,57,656 244,38,43,537
109,36,80,490 2,94,40,003 2,15,53,571 60,31,805 115,07,05,869 80,80,49,612 58,84,806 17,39,62,345 8,50,019 213,94,52,651 0 9,96,62,178 98,53,400 17,83,64,213 4,52,78,199 43,05,642 33,74,63,632 247,69,16,283
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Details of signatories of balance sheet [Abstract] Details of directors signing balance sheet [Abstract] Details of directors signing balance sheet [LineItems] Name of director signing balance sheet [Abstract] First name of director Last name of director Designation of director Director identification number of director Date of signing of balance sheet by director
01/04/2011 to 31/03/2012
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VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
11,93,74,562
12,23,59,683
0 19,96,29,217 0 -13,21,517 0 0 48,62,725 0 0 0 20,31,70,425 1,25,66,249 15,86,713 37,00,512 -3,69,48,518 2,11,43,262 -9,51,448 10,96,770 20,42,67,195 32,36,41,757 0 -10,59,18,349 -4,53,756 5,40,46,210 0 37,50,60,140 0 0 37,50,60,140 0 0 28,04,54,382 28,00,00,000 0 0 0 0 9,11,139 15,67,50,468 0
0 16,80,57,073 0 3,47,136 0 0 43,54,805 0 0 0 17,27,59,014 -4,51,71,500 19,39,348 -1,45,42,974 5,82,21,115 1,22,86,096 21,18,000 1,48,50,085 18,76,09,099 30,99,68,782 -1,50,53,397 -4,98,58,001 -4,19,402 4,28,76,097 0 30,14,77,887 0 0 30,14,77,887 0 0 3,01,30,568 13,48,06,396 0 0 0 0 30,08,191 34,11,35,830 0
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Purchase of intangible assets Cash advances and loans made to other parties Cash receipts from repayment of advances and loans made to other parties Cash payments for future contracts, forward contracts, option contracts and swap contracts Cash receipts from future contracts, forward contracts, option contracts and swap contracts Dividends received Interest received Income taxes (paid) refund Other inflows (outflows) of cash Proceeds from government grants Net cash flows from (used in) investing activities before extraordinary items Proceeds from extraordinary items Payment for extraordinary items Net cash flows from (used in) investing activities Cash flows from used in financing activities [Abstract] Proceeds from issuing shares Proceeds from issuing other equity instruments Proceeds from issuing debentures notes bonds etc Proceeds from borrowings Repayments of borrowings Dividends paid Interest paid Income taxes (paid) refund Other inflows (outflows) of cash Net cash flows from (used in) financing activities before extraordinary items Proceeds from extraordinary items Payment for extraordinary items Net cash flows from (used in) financing activities Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes Effect of exchange rate changes on cash and cash equivalents [Abstract] Effect of exchange rate changes on cash and cash equivalents Net increase (decrease) in cash and cash equivalents Cash and cash equivalents cash flow statement at end of period
0 0 0 0 0 0 5,85,213 0 0 0 -15,47,99,734 0 0 -15,47,99,734 0 0 0 37,50,00,000 46,84,80,345 50,17,970 10,56,30,383 0 0 -20,41,28,698 0 0 -20,41,28,698 1,61,31,708
0 0 0 0 0 4,24,02,370 4,27,026 0 0 0 -39,99,74,071 0 0 -39,99,74,071 6,57,040 0 0 64,50,00,000 45,55,27,773 2,90,33,151 4,39,25,085 0 0 11,71,71,031 0 0 11,71,71,031 1,86,74,847
23
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Number of shares authorised Value of shares authorised Number of shares issued Value of shares issued Number of shares subscribed and fully paid Value of shares subscribed and fully paid Number of shares subscribed but not fully paid Value of shares subscribed but not fully paid Total number of shares subscribed Total value of shares subscribed Value of shares paid-up [Abstract] Number of shares paid-up Value of shares called Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors Calls unpaid by officers Total calls unpaid by directors and officers Calls unpaid by others Total calls unpaid Forfeited shares Forfeited shares reissued Value of shares paid-up Reconciliation of number of shares outstanding [Abstract] Changes in number of shares outstanding [Abstract] Increase in number of shares outstanding [Abstract] Number of shares issued in public offering Number of shares issued as bonus shares Number of shares issued as rights Number of shares issued in private placement Number of shares issued as preferential allotment Number of shares allotted for contracts without payment received in cash Number of shares issued under scheme of amalgamation Number of other issues of shares Number of shares arising out of conversion of securities Total aggregate number of shares issued during period Decrease in number of shares during period [Abstract] Number of shares bought back Other decrease in number of shares
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
[shares] 4,00,00,000 40,00,00,000 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 0 0 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830
[shares] 4,00,00,000 [shares] 4,00,00,000 40,00,00,000 40,00,00,000 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 0 [shares] 0 0 0 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830
[shares] 4,00,00,000 40,00,00,000 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 0 0 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0
[shares] 0 [shares] 0 [shares] 65,704 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 3,41,132 [shares] 4,06,836
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0
[shares] 0 [shares] 0 [shares] 65,704 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 3,41,132 [shares] 4,06,836
24
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Total decrease in number of shares during period Total increase (decrease) in number of shares outstanding Number of shares outstanding at end of period Reconciliation of value of shares outstanding [Abstract] Changes in share capital [Abstract] Increase in share capital during period [Abstract] Amount of public issue during period Amount of bonus issue during period Amount of rights issue during period Amount of private placement issue during period Amount of preferential allotment issue during period Amount of issue allotted for contracts without payment received in cash during period Amount of issue under scheme of amalgamation during period Amount of other issues during period Amount of issue arising out of conversion of securities during period Total aggregate amount of increase in share capital during period Decrease in share capital during period [Abstract] Decrease in amount of shares bought back Other decrease in amount of shares Total decrease in share capital during period Total increase (decrease) in share capital Share capital at end of period Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates [Abstract] Shares in company held by holding company Shares in company held by ultimate holding company Shares in company held by subsidiaries of its holding company Shares in company held by subsidiaries of its ultimate holding company Shares in company held by associates of its holding company Shares in company held by associates of its ultimate holding company Total shares in company held by holding company or ultimate holding company or by its subsidiaries or associates Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Amount of shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash Aggregate number of fully paid-up shares issued by way of bonus shares Aggregate number of shares bought back Original paid-up value of forfeited shares Details of application money received for allotment of securities and due for refund and interest accrued thereon [Abstract]
0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0
[shares] 0
[shares] 0
[shares] 0
[shares] 0
25
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund, principal Application money received for allotment of securities and due for refund, interest accrued Total application money received for allotment of securities and due for refund and interest accrued thereon Number of shares proposed to be issued Share premium for shares to be allotted
0 [shares] 0 0
0 [shares] 0 0
0 [shares] 0 0
0 [shares] 0 0
26
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Disclosure of classes of share capital [Abstract] Disclosure of classes of share capital [LineItems] Type of share Number of shares authorised Value of shares authorised Number of shares issued Value of shares issued Number of shares subscribed and fully paid Value of shares subscribed and fully paid Number of shares subscribed but not fully paid Value of shares subscribed but not fully paid Total number of shares subscribed Total value of shares subscribed Value of shares paid-up [Abstract] Number of shares paid-up Value of shares called Calls unpaid [Abstract] Calls unpaid by directors and officers [Abstract] Calls unpaid by directors Calls unpaid by officers Total calls unpaid by directors and officers Calls unpaid by others Total calls unpaid Forfeited shares Forfeited shares reissued Value of shares paid-up Par value per share Details of shares not fully called [Abstract] Amount per share called Reconciliation of number of shares outstanding [Abstract] Changes in number of shares outstanding [Abstract] Increase in number of shares outstanding [Abstract] Number of shares issued in public offering Number of shares issued as bonus shares Number of shares issued as rights Number of shares issued in private placement Number of shares issued as preferential allotment Number of shares allotted for contracts without payment received in cash Number of shares issued under scheme of amalgamation Number of other issues of shares Number of shares arising out of conversion of securities Total aggregate number of shares issued during period Decrease in number of shares during period [Abstract] Number of shares bought back Other decrease in number of shares Total decrease in number of shares during period Total increase (decrease) in number of shares outstanding Number of shares outstanding at end of period Reconciliation of value of shares outstanding [Abstract] Changes in share capital [Abstract] Increase in share capital during period [Abstract] Amount of public issue during period Amount of bonus issue during period Amount of rights issue during period Amount of private placement issue during period Amount of preferential allotment issue during period
01/04/2010 to 31/03/2011
Equity Equity [shares] 4,00,00,000 [shares] 4,00,00,000 40,00,00,000 40,00,00,000 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 0 [shares] 0 0 0 [shares] 22,57,283 [shares] 22,57,283 2,25,72,830 2,25,72,830 [shares] 22,57,283 2,25,72,830 [shares] 22,57,283 2,25,72,830
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] -56,432 [shares] -56,432 [shares] -56,432 [shares] 22,00,851
[shares] 0 [shares] 0 [shares] 65,704 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 3,41,132 [shares] 4,06,836 [shares] 0 [shares] -56,432 [shares] -56,432 [shares] 3,50,404 [shares] 22,00,851
0 0 0 0 0
0 0 6,57,040 0 0
27
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Amount of issue allotted for contracts without payment received in cash during period Amount of issue under scheme of amalgamation during period Amount of other issues during period Amount of issue arising out of conversion of securities during period Total aggregate amount of increase in share capital during period Decrease in share capital during period [Abstract] Decrease in amount of shares bought back Other decrease in amount of shares Total decrease in share capital during period Total increase (decrease) in share capital Share capital at end of period Shares in company held by holding company or ultimate holding company or by its subsidiaries or associates [Abstract] Shares in company held by holding company Shares in company held by ultimate holding company Shares in company held by subsidiaries of its holding company Shares in company held by subsidiaries of its ultimate holding company Shares in company held by associates of its holding company Shares in company held by associates of its ultimate holding company Total shares in company held by holding company or ultimate holding company or by its subsidiaries or associates Shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Amount of shares reserved for issue under options and contracts or commitments for sale of shares or disinvestment Aggregate number of fully paid-up shares issued pursuant to contracts without payment being received in cash Aggregate number of fully paid-up shares issued by way of bonus shares Aggregate number of shares bought back Original paid-up value of forfeited shares Details of application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund and interest accrued thereon [Abstract] Application money received for allotment of securities and due for refund, principal Application money received for allotment of securities and due for refund, interest accrued Total application money received for allotment of securities and due for refund and interest accrued thereon Number of shares proposed to be issued Share premium for shares to be allotted Disclosure of shareholding more than five per cent in company [Table]
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 0 [shares] 0 [shares] 0 [shares] 0 0
[shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 [shares] 0 0 [shares] 4,06,836 [shares] 0 [shares] 0 0
0 0 0 [shares] 0 0
0 0 0 [shares] 0 0
..(1)
01/04/2011 to 31/03/2012 Disclosure of shareholding more than five per cent in company [Abstract] Disclosure of shareholding more than five per cent in company [LineItems] Type of share Name of shareholder PAN of shareholder Country of incorporation or residence of shareholder Number of shares held in company Percentage of shareholding in company
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
28
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Disclosure of shareholding more than five per cent in company [Abstract] Disclosure of shareholding more than five per cent in company [LineItems] Type of share Name of shareholder Country of incorporation or residence of shareholder Number of shares held in company Percentage of shareholding in company
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Equity Equity Equity Leon International Leon International Indivision Limited Limited Partners MAURITIUS [shares] 3,08,119 14.00% MAURITIUS [shares] 3,08,119 14.00% MAURITIUS
India
01/04/2010 to 31/03/2011
Yes 0 0 5 0
29
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Other additions to reserves Total additions to reserves Deductions to reserves [Abstract] Securities premium adjusted bonus shares Securities premium adjusted writing off preliminary expenses Securities premium adjusted writing off discount expenses issue shares debentures Securities premium adjusted premium payable redemption preference shares debentures Other utilisation of securities premium if permitted Other deductions to reserves Total deductions to reserves Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Interim dividend appropriation [Abstract] Interim equity dividend appropriation Interim preferred dividend appropriation Interim special dividend appropriation Total interim dividend appropriation Final dividend appropriation [Abstract] Final equity dividend appropriation Final preferred dividend appropriation Final special dividend appropriation Total final dividend appropriation Total dividend appropriation Dividend tax appropriation [Abstract] Equity dividend tax appropriation Preferred dividend tax appropriation Total dividend tax appropriation Transfer to general reserve Total appropriations for dividend, dividend tax and general reserve Appropriation towards bonus shares Total changes in reserves Reserves at end of period Venturer's share of post-acquisition reserves of jointly controlled enterprise
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
8,01,72,112 0 8,01,72,112 0 0 0
0 0 0
27,55,63,337 0 27,55,63,337
0 0 0 0
0 0 28,08,09,017 28,08,09,017 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,01,72,112 111,35,56,322 0
0 0 0 0 35,41,10,000 0
0 0 0 27,55,63,337 35,41,10,000 0
30
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Other additions to reserves Total additions to reserves Deductions to reserves [Abstract] Securities premium adjusted bonus shares Securities premium adjusted writing off preliminary expenses Securities premium adjusted writing off discount expenses issue shares debentures Securities premium adjusted premium payable redemption preference shares debentures Other utilisation of securities premium if permitted Other deductions to reserves Total deductions to reserves Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Interim dividend appropriation [Abstract] Interim equity dividend appropriation Interim preferred dividend appropriation Interim special dividend appropriation Total interim dividend appropriation Final dividend appropriation [Abstract] Final equity dividend appropriation Final preferred dividend appropriation Final special dividend appropriation Total final dividend appropriation Total dividend appropriation Dividend tax appropriation [Abstract] Equity dividend tax appropriation Preferred dividend tax appropriation Total dividend tax appropriation Transfer to general reserve Total appropriations for dividend, dividend tax and general reserve Appropriation towards bonus shares Total changes in reserves Reserves at end of period Venturer's share of post-acquisition reserves of jointly controlled enterprise
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0 0 0 0
0 49,65,88,680 49,65,88,680 0 0 0
0 0 0
88,60,277 0 88,60,277
0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,16,35,947 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -3,93,26,502 1,16,35,947 0
0 0 0 0 63,77,09,624 0
0 0 0 49,13,43,000 63,77,09,624 0
31
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
01/04/2011 to 31/03/2012 Statement of changes in reserves [Abstract] Statement of changes in reserves [LineItems] Changes in reserves [Abstract] Additions to reserves [Abstract] Profit (loss) for period Other additions to reserves Total additions to reserves Deductions to reserves [Abstract] Other utilisation of securities premium if permitted Other deductions to reserves Total deductions to reserves Appropriations for dividend, dividend tax and general reserve [Abstract] Dividend appropriation [Abstract] Interim dividend appropriation [Abstract] Interim equity dividend appropriation Interim preferred dividend appropriation Interim special dividend appropriation Total interim dividend appropriation Final dividend appropriation [Abstract] Final equity dividend appropriation Final preferred dividend appropriation Final special dividend appropriation Total final dividend appropriation Total dividend appropriation Dividend tax appropriation [Abstract] Equity dividend tax appropriation Preferred dividend tax appropriation Total dividend tax appropriation Transfer to general reserve Total appropriations for dividend, dividend tax and general reserve Appropriation towards bonus shares Total changes in reserves Reserves at end of period Venturer's share of post-acquisition reserves of jointly controlled enterprise
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0
88,60,277 0 88,60,277
8,01,72,112 0 8,01,72,112
8,86,02,772 0 8,86,02,772
0 0 0
0 4,81,86,779 4,81,86,779
0 0 0
0 22,73,76,558 22,73,76,558
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,16,35,947 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 -3,93,26,502 1,16,35,947 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,01,72,112 11,01,00,751 0
01/04/2010 to 31/03/2011
0 0 0
32
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Nature of security [Abstract] Nature of security Details of personal security given by promoters, other shareholders or other third parties, though such security does not result in classification of borrowings as secured Details on loans guaranteed [Abstract] Aggregate amount of loans guaranteed by directors Aggregate amount of loans guaranteed by others Terms of repayment of long-term loans and other long-term loans Details on defaults on borrowings [Abstract] Outstanding amount of continuing default principal Outstanding amount of continuing default interest Classification of borrowings [Table]
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
55,80,99,918
65,62,32,048
55,80,99,918
65,62,32,048
Textual information Textual information Textual information Textual information (25) [See below] (26) [See below] (27) [See below] (28) [See below]
Yes
Yes
0 65,62,32,048 Various
0 55,80,99,918 Various
0 65,62,32,048
0 0
0 0
0 0
0 0
..(2)
01/04/2011 to 31/03/2012 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Nature of security [Abstract] Nature of security Details on loans guaranteed [Abstract] Aggregate amount of loans guaranteed by directors Aggregate amount of loans guaranteed by others Terms of repayment of long-term loans and other long-term loans Details on defaults on borrowings [Abstract] Outstanding amount of continuing default principal Outstanding amount of continuing default interest
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
21,08,935
9,37,648
21,08,935
9,37,648
Secured by S e c u r e d b y Secured by S e c u r e d by hypothecation of the hypothecation of the hypothecation of the hypothecation of the vehicles that have vehicles that have vehicles that have vehicles that have been acquired. been acquired. been acquired. been acquired.
0 0 Various Various
0 0 Various
0 0 Various
0 0
0 0
0 0
0 0
0 0
33
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
01/04/2011 to 31/03/2012 Borrowings notes [Abstract] Details of borrowings [Abstract] Details of borrowings [LineItems] Borrowings Nature of security [Abstract] Nature of security Details of personal security given by promoters, other shareholders or other third parties, though such security does not result in classification of borrowings as secured Details on loans guaranteed [Abstract] Aggregate amount of loans guaranteed by directors Aggregate amount of loans guaranteed by others Terms of repayment of long-term loans and other long-term loans Details on defaults on borrowings [Abstract] Outstanding amount of continuing default principal Outstanding amount of continuing default interest
01/04/2010 to 31/03/2011
21,08,935
9,37,648
Secured by S e c u r e d by hypothecation of the hypothecation of the vehicles that have vehicles that have been acquired. been acquired. No No
0 0 Various 0 0 Various
0 0
0 0
31/03/2011
0 0
34
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
17,83,27,045
36,39,58,349
17,83,27,045
36,39,58,349
0 -19,21,39,941 0
0 -16,21,07,144 0
0 19,21,39,941 0 16,21,07,144 0
0 0
0 0 0 0
0 72,64,188 72,64,188
0 69,13,350 69,13,350
0 3,94,91,624 3,94,91,624
0 4,96,22,440 4,96,22,440
0 3,22,27,436 3,22,27,436
0 4,27,09,090 4,27,09,090
0 0 0 19,49,37,855 109,36,80,490
35
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0
0 0 0
0 0 0 0 0
0 0
0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0 0 2,65,00,000
0 0 0 0 2,65,00,000
0 0 0 0 2,65,00,000
0 0 0 0 2,65,00,000 0 0 0 0 0 0 0 0
36
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0
0 0 0
0 0 0 0 0
0 0
0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0 0 2,65,00,000
0 0 0 0 2,65,00,000
0 0 0 0 2,65,00,000
0 0 0 0 2,65,00,000 0 0 0 0 0 0 0 0
37
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(4)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 -16,170 0
0 -16,170 0
0 16,170 0 16,170 0
0 0
0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0 -16,170 8,74,107
0 0 0 -16,170 8,90,277
0 0 0 0 9,91,995
38
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(5)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 -16,170 0
0 -16,170 0
0 16,170 0 16,170 0
0 0
0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0 -16,170 8,74,107
0 0 0 -16,170 8,90,277
0 0 0 0 9,91,995
39
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(6)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 -16,170 0
0 -16,170 0
0 16,170 0 16,170 0
0 0
0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0 -16,170 8,74,107
0 0 0 -16,170 8,90,277
0 0 0 0 9,91,995
40
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(7)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
3,03,43,987
8,29,41,727
3,03,43,987
8,29,41,727
0 -3,78,98,017 0
0 -3,45,37,715 0
0 3,78,98,017 0 3,45,37,715 0
0 0
0 0 0 0
0 30,49,529 30,49,529
0 8,56,834 8,56,834
0 1,42,89,110 1,42,89,110
0 1,03,25,372 1,03,25,372
0 1,12,39,581 1,12,39,581
0 94,68,538 94,68,538
0 0 0 -1,06,03,559 29,14,56,198
0 0 0 4,75,47,178 30,20,59,757
0 0 0 1,60,54,877 45,45,06,007
41
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(8)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
3,03,43,987
8,29,41,727
3,03,43,987
8,29,41,727
0 -3,78,98,017 0
0 -3,45,37,715 0
0 3,78,98,017 0 3,45,37,715 0
0 0
0 0 0 0
0 30,49,529 30,49,529
0 8,56,834 8,56,834
0 1,42,89,110 1,42,89,110
0 1,03,25,372 1,03,25,372
0 1,12,39,581 1,12,39,581
0 94,68,538 94,68,538
0 0 0 -1,06,03,559 29,14,56,198
0 0 0 4,75,47,178 30,20,59,757
0 0 0 1,60,54,877 45,45,06,007
42
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(9)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
3,03,43,987
8,29,41,727
3,03,43,987
8,29,41,727
0 -3,78,98,017 0
0 -3,45,37,715 0
0 3,78,98,017 0 3,45,37,715 0
0 0
0 0 0 0
0 30,49,529 30,49,529
0 8,56,834 8,56,834
0 1,42,89,110 1,42,89,110
0 1,03,25,372 1,03,25,372
0 1,12,39,581 1,12,39,581
0 94,68,538 94,68,538
0 0 0 -1,06,03,559 29,14,56,198
0 0 0 4,75,47,178 30,20,59,757
0 0 0 1,60,54,877 45,45,06,007
43
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(10)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,58,34,986
94,68,770
1,58,34,986
94,68,770
0 -61,91,714 0
0 -57,57,693 0
0 61,91,714 0 57,57,693 0
0 0
0 0 0 0
0 6,84,580 6,84,580
0 7,37,498 7,37,498
0 28,89,979 28,89,979
0 45,76,416 45,76,416
0 22,05,399 22,05,399
0 38,38,918 38,38,918
0 0 0 89,58,692 4,76,24,512
0 0 0 29,73,579 3,86,65,820
0 0 0 1,29,45,007 7,98,48,721
44
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(11)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,58,34,986
94,68,770
1,58,34,986
94,68,770
0 -61,91,714 0
0 -57,57,693 0
0 61,91,714 0 57,57,693 0
0 0
0 0 0 0
0 6,84,580 6,84,580
0 7,37,498 7,37,498
0 28,89,979 28,89,979
0 45,76,416 45,76,416
0 22,05,399 22,05,399
0 38,38,918 38,38,918
0 0 0 89,58,692 4,76,24,512
0 0 0 29,73,579 3,86,65,820
0 0 0 1,29,45,007 7,98,48,721
45
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(12)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
96,83,248
96,83,248
0 -31,46,859 0
0 -29,12,644 0
0 31,46,859 0 29,12,644 0
0 0
0 0 0 0
0 123 123
0 18,51,500 18,51,500
0 2,31,931 2,31,931
0 49,71,862 49,71,862
0 2,31,808 2,31,808
0 31,20,362 31,20,362
0 0 0 65,36,266 2,59,55,428
0 0 0 -47,64,144 1,94,19,162
0 0 0 94,51,317 3,53,87,207
46
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(13)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
96,83,248
96,83,248
0 -31,46,859 0
0 -29,12,644 0
0 31,46,859 0 29,12,644 0
0 0
0 0 0 0
0 123 123
0 18,51,500 18,51,500
0 2,31,931 2,31,931
0 49,71,862 49,71,862
0 2,31,808 2,31,808
0 31,20,362 31,20,362
0 0 0 65,36,266 2,59,55,428
0 0 0 -47,64,144 1,94,19,162
0 0 0 94,51,317 3,53,87,207
47
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(14)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
96,83,248
96,83,248
0 -31,46,859 0
0 -29,12,644 0
0 31,46,859 0 29,12,644 0
0 0
0 0 0 0
0 123 123
0 18,51,500 18,51,500
0 2,31,931 2,31,931
0 49,71,862 49,71,862
0 2,31,808 2,31,808
0 31,20,362 31,20,362
0 0 0 65,36,266 2,59,55,428
0 0 0 -47,64,144 1,94,19,162
0 0 0 94,51,317 3,53,87,207
48
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(15)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,55,71,274
3,27,48,568
1,55,71,274
3,27,48,568
0 -1,77,54,786 0
0 -1,52,42,829 0
0 1,77,54,786 0 1,52,42,829 0
0 0
0 0 0 0
0 10,78,421 10,78,421
0 32,32,523 32,32,523
0 99,28,142 99,28,142
0 91,13,294 91,13,294
0 88,49,721 88,49,721
0 58,80,771 58,80,771
0 0 0 -32,61,933 13,64,23,125
0 0 0 1,42,73,216 14,16,77,748
0 0 0 56,43,132 20,05,47,366
49
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(16)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
18,20,563
58,41,016
18,20,563
58,41,016
0 -50,88,660 0
0 -59,66,089 0
0 50,88,660 0 59,66,089 0
0 0
0 0 0 0
0 62,422 62,422
0 1,30,464 1,30,464
0 20,89,068 20,89,068
0 24,33,165 24,33,165
0 20,26,646 20,26,646
0 23,02,701 23,02,701
0 0 0 -33,30,519 1,18,23,635
0 0 0 -2,55,537 1,71,46,844
0 0 0 -2,68,505 3,64,67,600
50
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(17)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
18,20,563
58,41,016
18,20,563
58,41,016
0 -50,88,660 0
0 -59,66,089 0
0 50,88,660 0 59,66,089 0
0 0
0 0 0 0
0 62,422 62,422
0 1,30,464 1,30,464
0 20,89,068 20,89,068
0 24,33,165 24,33,165
0 20,26,646 20,26,646
0 23,02,701 23,02,701
0 0 0 -33,30,519 1,18,23,635
0 0 0 -2,55,537 1,71,46,844
0 0 0 -2,68,505 3,64,67,600
51
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(18)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,37,50,711
2,69,07,552
1,37,50,711
2,69,07,552
0 -1,26,66,126 0
0 -92,76,740 0
0 1,26,66,126 0 92,76,740 0
0 0
0 0 0 0
0 10,15,999 10,15,999
0 31,02,059 31,02,059
0 78,39,074 78,39,074
0 66,80,129 66,80,129
0 68,23,075 68,23,075
0 35,78,070 35,78,070
0 0 0 68,586 12,45,99,490
0 0 0 1,45,28,753 12,45,30,904
0 0 0 59,11,637 16,40,79,766
52
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(19)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,37,50,711
2,69,07,552
1,37,50,711
2,69,07,552
0 -1,26,66,126 0
0 -92,76,740 0
0 1,26,66,126 0 92,76,740 0
0 0
0 0 0 0
0 10,15,999 10,15,999
0 31,02,059 31,02,059
0 78,39,074 78,39,074
0 66,80,129 66,80,129
0 68,23,075 68,23,075
0 35,78,070 35,78,070
0 0 0 68,586 12,45,99,490
0 0 0 1,45,28,753 12,45,30,904
0 0 0 59,11,637 16,40,79,766
53
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(20)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
10,68,93,550
23,87,99,284
10,68,93,550
23,87,99,284
0 -12,71,32,395 0
0 -10,36,40,093 0
0 12,71,32,395 0 10,36,40,093 0
0 0
0 0 0 0
0 24,51,535 24,51,535
0 2,34,995 2,34,995
0 1,21,52,462 1,21,52,462
0 2,06,35,496 2,06,35,496
0 97,00,927 97,00,927
0 2,04,00,501 2,04,00,501
0 0 0 13,49,24,196 56,44,67,726
54
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(21)
01/04/2011 to 31/03/2012 Disclosure of tangible assets [Abstract] Disclosure of tangible assets [LineItems] Reconciliation of changes in tangible assets [Abstract] Changes in tangible assets [Abstract] Additions other than through business combinations tangible assets Acquisitions through business combinations tangible assets Depreciation tangible assets Impairment loss recognised in profit or loss tangible assets Reversal of impairment loss recognised in profit or loss tangible assets Revaluation increase (decrease) tangible assets Disposals tangible assets [Abstract] Disposals tangible assets through demergers Disposals tangible assets, others Total disposals tangible assets Other adjustments tangible assets [Abstract] Increase (decrease) through net exchange differences tangible assets Other adjustments tangible assets, others Total other adjustments tangible assets Total changes in tangible assets Tangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
10,68,93,550
23,87,99,284
10,68,93,550
23,87,99,284
0 -12,71,32,395 0
0 -10,36,40,093 0
0 12,71,32,395 0 10,36,40,093 0
0 0
0 0 0 0
0 24,51,535 24,51,535
0 2,34,995 2,34,995
0 1,21,52,462 1,21,52,462
0 2,06,35,496 2,06,35,496
0 97,00,927 97,00,927
0 2,04,00,501 2,04,00,501
0 0 0 13,49,24,196 56,44,67,726
55
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(1)
01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition Share tangible assets joint ventures, net
Straight Method Total
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Line
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
56
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 1.63%
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Line
0 0
0 0
0 0
0 0
0 0
0 0
..(3)
01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 1.63%
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Line
0 0
0 0
0 0
0 0
0 0
0 0
57
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(4)
01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 6.33%
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Line
0 0
0 0
0 0
0 0
0 0
0 0
..(5)
01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 9.50%
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Line
0 0
0 0
0 0
0 0
0 0
0 0
58
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(6)
01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 16.21%
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Line
0 0
0 0
0 0
0 0
0 0
0 0
..(7)
01/04/2011 to 31/03/2012 Disclosure of additional information tangible assets [Abstract] Disclosure of additional information tangible assets [LineItems] Depreciation method tangible assets Useful lives or depreciation rates tangible assets Explanation on revaluation of fixed assets [Abstract] Additional depreciation on revalued amount of tangible assets disclosed separately if material Tangible assets carrying amount of assets retired from active use Tangible assets restrictions on title [Abstract] Tangible assets purchased on hire purchase Tangible assets jointly owned by enterprise and accounted for on pro rata basis Expenditure incurred on account of tangible assets in course of construction or acquisition
Straight Method 4.75%
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Line
Lease Period
Lease Period
Lease Period
Lease Period
0 0
0 0
0 0
0 0
0 0
0 0
59
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0
60
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,04,44,986 0
0 53,05,249
1,04,44,986 0
0 53,05,249
0 1,04,44,986 -74,89,276 0
0 53,05,249 -59,49,929 0
0 1,04,44,986
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 29,55,710 3,43,88,403
0 0 0 -6,44,680 2,94,40,003
0 0 0 1,04,44,986 7,40,19,229
61
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0
0 0
0 0
0 0
0 0 -53,840 0
0 0 -53,840 0
0 0
0 0 53,840 0 53,840 0
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 -53,840 2,14,033
0 0 0 -53,840 2,67,873
0 0 0 0 14,71,556
62
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0
0 0
0 0
0 0
0 0 -53,840 0
0 0 -53,840 0
0 0
0 0 53,840 0 53,840 0
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 -53,840 2,14,033
0 0 0 -53,840 2,67,873
0 0 0 0 14,71,556
63
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(4)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0
0 0
0 0
0 0
0 0 -53,840 0
0 0 -53,840 0
0 0
0 0 53,840 0 53,840 0
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 -53,840 2,14,033
0 0 0 -53,840 2,67,873
0 0 0 0 14,71,556
64
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(5)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0
0 0
0 0
0 0
0 0 -45,80,000 0
0 0 -45,80,000 0
0 0
0 0 45,80,000 0 45,80,000 0
0 0
0 0 0 0
0 0 0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 0 -45,80,000 1,82,07,068
0 0 0 -45,80,000 2,27,87,068
0 0 0 0 4,58,00,000
65
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(6)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0
0 0
0 0
0 0
0 0 -45,80,000 0
0 0 -45,80,000 0
0 0
0 0 45,80,000 0 45,80,000 0
0 0
0 0 0 0
0 0 0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 0 -45,80,000 1,82,07,068
0 0 0 -45,80,000 2,27,87,068
0 0 0 0 4,58,00,000
66
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(7)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0
0 0
0 0
0 0
0 0 -45,80,000 0
0 0 -45,80,000 0
0 0
0 0 45,80,000 0 45,80,000 0
0 0
0 0 0 0
0 0 0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0
0 0 0 -45,80,000 1,82,07,068
0 0 0 -45,80,000 2,27,87,068
0 0 0 0 4,58,00,000
67
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(8)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,04,44,986 0
0 53,05,249
1,04,44,986 0
0 53,05,249
0 1,04,44,986 -17,45,436 0
0 53,05,249 -2,06,089 0
0 1,04,44,986
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 86,99,550 1,57,91,400
0 0 0 50,99,160 50,99,160
0 0 0 1,04,44,986 2,11,97,673
68
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(9)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
1,04,44,986 0
0 53,05,249
1,04,44,986 0
0 53,05,249
0 1,04,44,986 -17,45,436 0
0 53,05,249 -2,06,089 0
0 1,04,44,986
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 86,99,550 1,57,91,400
0 0 0 50,99,160 50,99,160
0 0 0 1,04,44,986 2,11,97,673
69
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(10)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0
0 0
0 0
0 0
0 0 -11,10,000 0
0 0 -11,10,000 0
0 0
0 0 11,10,000 0 11,10,000 0
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 -11,10,000 1,75,902
0 0 0 -11,10,000 12,85,902
0 0 0 0 55,50,000
70
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(11)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Nature of other intangible assets Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
Cinematograph Film
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Cinematograph Film
Cinematograph Film
Cinematograph Film
Cinematograph Film
Cinematograph Film
0 0
0 0
0 0
0 0
0 0 -11,10,000 0
0 0 -11,10,000 0
0 0
0 0 11,10,000 0 11,10,000 0
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 -11,10,000 1,75,902
0 0 0 -11,10,000 12,85,902
0 0 0 0 55,50,000
71
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(12)
01/04/2011 to 31/03/2012 Disclosure of intangible assets [Abstract] Disclosure of intangible assets [LineItems] Nature of other intangible assets Reconciliation of changes in intangible assets [Abstract] Changes in intangible assets [Abstract] Additions to intangible assets [Abstract] Additions through internal development Additions other than through business combinations intangible assets Acquisitions through business combinations intangible assets Total additions to intangible assets Amortization intangible assets Impairment loss recognised in profit or loss intangible assets Reversal of impairment loss recognised in profit or loss intangible assets Revaluation increase (decrease) intangible assets Disposals intangible assets [Abstract] Disposals intangible assets through demergers Disposals intangible assets, others Total disposals intangible assets Retirements of intangible assets Other adjustments intangible assets [Abstract] Increase (decrease) through net exchange differences intangible assets Other adjustments intangible assets, others Total other adjustments intangible assets Total changes in intangible assets Intangible assets at end of period
Cinematograph Film
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Cinematograph Film
Cinematograph Film
Cinematograph Film
Cinematograph Film
Cinematograph Film
0 0
0 0
0 0
0 0
0 0 -11,10,000 0
0 0 -11,10,000 0
0 0
0 0 11,10,000 0 11,10,000 0
0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 -11,10,000 1,75,902
0 0 0 -11,10,000 12,85,902
0 0 0 0 55,50,000
72
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(1)
01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
..(2)
01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
73
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
..(4)
01/04/2011 to 31/03/2012 Disclosure of additional information intangible assets [Abstract] Disclosure of additional information intangible assets [LineItems] Useful lives or amortization rates intangible assets Description of amortization method used Intangible assets restrictions on title [Abstract] Carrying amount of intangible assets restrictions on title Carrying amount of intangible assets pledged as security Contractual commitments for acquisition of intangible assets
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
01/04/2010 to 31/03/2011
0 0
74
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Non-current investments [Abstract] Disclosure of details of non-current investments [Abstract] Details of non-current investments [LineItems] Type of non-current investments Class of non-current investments Nature of non-current investments Non-current investments
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Investment in Investment in Investments in Investments in subsidiaries equity subsidiaries equity government or trust government or trust instruments instruments securities securities Trade investments Trade investments Other investments Other investments Unquoted Unquoted Unquoted Unquoted 80,80,26,612 80,80,26,612 23,000 23,000 1. VLCC India 1. VLCC India Limited, 2. VLCC Limited, 2. VLCC Personal Care Personal Care 6 year National 6 year National Limited, 3. VLCC Limited, 3. VLCC Savings Cerificate Savings Cerificate International Inc., 4. International Inc., 4. VLCC Retail VLCC Retail Limited Limited Subsidiaries Subsidiaries [shares] 23,000 [shares] 23,000
Details of whether such body corporate is subsidiary, associate, joint venture or controlled special purpose entity Nature of non-current investment made in body corporate Details of non-current investment made in partnership firms [Abstract] Details of capital of partnership firm [Abstract] Total capital of partnership firm Details of share of each partner in capital of partnership firm
0 0
0 0
0 0
0 0
31/03/2011
0 0 80,80,49,612 13,55,000 0
31/03/2011
0 0 0 0 0
75
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Inventories notes [Abstract] Inventories [Abstract] Classification of inventories [Abstract] Details of inventories [LineItems] Inventories Goods in transit Mode of valuation
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
8,70,95,929 9,96,62,178 1,63,27,327 1,50,58,388 5,17,457 49,612 0 0 Textual information Textual information Textual information Textual information (29) [See below] (30) [See below] (31) [See below] (32) [See below]
..(2)
01/04/2011 to 31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Inventories notes [Abstract] Inventories [Abstract] Classification of inventories [Abstract] Details of inventories [LineItems] Inventories Goods in transit Mode of valuation Nature of other inventories
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
7,02,51,145 8,45,54,178 7,02,51,145 8,45,54,178 5,17,457 49,612 5,17,457 49,612 Textual information Textual information Textual information Textual information (33) [See below] (34) [See below] (35) [See below] (36) [See below] Consumables Consumables Consumables Consumables
76
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(1)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director
31/03/2011
31/03/2012
31/03/2011
1,73,88,241 0 1,73,88,241
2,65,62,934 0 2,65,62,934
15,01,17,090 0 15,01,17,090
14,73,27,372 0 14,73,27,372
0 0 1,73,88,241 1,73,88,241
0 0 2,65,62,934 2,65,62,934
0 0 15,01,17,090 15,01,17,090
0 0 14,73,27,372 14,73,27,372
0 0
0 0
0 0
0 0
77
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director
31/03/2011
31/03/2012
31/03/2011
7,51,785 0 7,51,785
72,039 0 72,039
1,05,81,000 0 1,05,81,000
1,37,75,571 0 1,37,75,571
0 0 7,51,785 7,51,785
0 0 72,039 72,039
0 0 1,05,81,000 1,05,81,000
0 0 1,37,75,571 1,37,75,571
0 0
0 0
0 0
0 0
78
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director
31/03/2011
31/03/2012
31/03/2011
78,20,343 0 78,20,343
79,48,494 0 79,48,494
78,20,343 0 78,20,343
79,48,494 0 79,48,494
0 0 78,20,343 78,20,343
0 0 79,48,494 79,48,494
0 0 78,20,343 78,20,343
0 0 79,48,494 79,48,494
0 0
0 0
0 0
0 0
79
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(4)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director
31/03/2011
31/03/2012
31/03/2011
23,86,565 0 23,86,565
72,19,311 0 72,19,311
21,71,543 0 21,71,543
21,51,585 0 21,51,585
0 0 23,86,565 23,86,565
0 0 72,19,311 72,19,311
0 0 21,71,543 21,71,543
0 0 21,51,585 21,51,585
0 0
0 0
0 0
0 0
80
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(5)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director
31/03/2011
31/03/2011
31/03/2011
57,64,563 0 57,64,563
46,71,665 0 46,71,665
1,86,939 0 1,86,939
1,86,939 0 1,86,939
0 0 57,64,563 57,64,563
0 0 46,71,665 46,71,665
0 0 1,86,939 1,86,939
0 0 1,86,939 1,86,939
0 0
0 0
0 0
0 0
81
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(6)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Loans and advances notes [Abstract] Loans and advances [Abstract] Disclosure of loans and advances [LineItems] Loans and advances, gross Allowance for bad and doubtful loans and advances Loans and advances Details of loans and advances due by directors, other officers or others [Abstract] Loans and advances due by directors Loans and advances due by other officers Loans and advances due by others Total loans and advances due by directors, other officers or others Details of loans and advances due by firms or companies in which any director is partner or director [Abstract] Loans and advances due by firms in which any director is partner Loans and advances due by private companies in which any director is director Loans and advances due by private companies in which any director is member Total loans and advances due by firms or companies in which any director is partner or director
31/03/2011
31/03/2012
31/03/2011
12,031 0 12,031
1,14,582 0 1,14,582
90,47,781 0 90,47,781
92,10,052 0 92,10,052
0 0 12,031 12,031
0 0 1,14,582 1,14,582
0 0 90,47,781 90,47,781
0 0 92,10,052 92,10,052
0 0
0 0
0 0
0 0
82
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(1)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Trade receivables notes [Abstract] Trade receivables [Abstract] Subclassification of trade receivables [Abstract] Subclassification of trade receivables [LineItems] Breakup of trade receivables [Abstract] Trade receivables, gross Allowance for bad and doubtful debts Total trade receivables Details of trade receivables due by directors, other officers or others [Abstract] Trade receivables due by directors Trade receivables due by other officers Trade receivables due by others Total trade receivables due by directors, other officers or others Details of trade receivables due by firms or companies in which any director is partner or director [Abstract] Trade receivables due by firms in which any director is partner Trade receivables due by private companies in which any director is director Trade receivables due by private companies in which any director is member Total trade receivables due by firms or companies in which any director is partner or director
31/03/2011
31/03/2012
31/03/2011
86,67,398 0 86,67,398
98,53,400 0 98,53,400
86,67,398 0 86,67,398
98,53,400 0 98,53,400
0 0 86,67,398 86,67,398
0 0 98,53,400 98,53,400
0 0
0 0
83
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(1)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Provisions notes [Abstract] Disclosure of breakup of provisions [Abstract] Disclosure of breakup of provisions [LineItems] Provisions [Abstract] Provisions for employee benefits [Abstract] Provision gratuity Provision leave encashment Provision pension Provision employee insurance scheme Provision other employee related liabilities Total provisions for employee benefits Provision for corporate tax [Abstract] Provision for current tax Provision for wealth tax Provision for fringe benefit tax Provision for other tax Provision for corporate dividend tax Total provision for corporate tax Provision for proposed dividend [Abstract] Provision for proposed equity dividend [Abstract] Provision for proposed equity interim dividend Provision for proposed equity final dividend Provision for proposed equity special dividend Total provision for proposed equity dividend Provision for proposed preference dividend [Abstract] Provision for proposed preference interim dividend Provision for proposed preference final dividend Provision for proposed preference special dividend Total provision for proposed preference dividend Total provision for proposed dividend Provision for statutory liabilities Provision for abandonment cost Other provisions Total provisions Share provisions joint ventures
31/03/2011
31/03/2012
31/03/2011
0 50,56,053 0 0 0 50,56,053 0 0 0 0 0 0
0 59,90,233 0 0 0 59,90,233 0 0 0 0 0 0
0 0 0 0
0 43,17,555 0 43,17,555
0 0 0 0
0 0 0 0
0 0 0 0 0 0 0 0 3,12,76,657 0
0 0 0 0 43,17,555 0 0 0 3,55,92,285 0
0 0 0 0 0 0 0 0 50,56,053
0 0 0 0 0 0 0 0 59,90,233
84
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
31/03/2012 Subclassification and notes on liabilities and assets [Abstract] Provisions notes [Abstract] Disclosure of breakup of provisions [Abstract] Disclosure of breakup of provisions [LineItems] Provisions [Abstract] Provisions for employee benefits [Abstract] Provision gratuity Provision leave encashment Provision pension Provision employee insurance scheme Provision other employee related liabilities Total provisions for employee benefits Provision for corporate tax [Abstract] Provision for current tax Provision for wealth tax Provision for fringe benefit tax Provision for other tax Provision for corporate dividend tax Total provision for corporate tax Provision for proposed dividend [Abstract] Provision for proposed equity dividend [Abstract] Provision for proposed equity interim dividend Provision for proposed equity final dividend Provision for proposed equity special dividend Total provision for proposed equity dividend Provision for proposed preference dividend [Abstract] Provision for proposed preference interim dividend Provision for proposed preference final dividend Provision for proposed preference special dividend Total provision for proposed preference dividend Total provision for proposed dividend Provision for statutory liabilities Provision for abandonment cost Other provisions Total provisions
31/03/2011
0 0 0 0 0 0 0 0 0 0 0 0 2,62,20,604
85
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
0 0 18,20,676 18,20,676 18,20,676 0 0 21,23,55,853 0 74,54,666 0 0 12,00,000 1,611 0 0 0 0 0 0 0 0 0 1,61,43,295 0 0 0 0 0 0 0 0 1,61,43,295 0 0 21,69,03,173 0 0 0 0 0 0 0 0
0 0 69,72,938 69,72,938 69,72,938 0 0 20,88,75,355 0 71,66,700 0 0 16,89,655 0 0 0 0 0 0 0 0 0 0 1,63,26,810 0 0 4,81,978 0 0 4,81,978 0 0 1,68,08,788 0 0 16,82,01,056 0 0 0 0 0 0 0 0
1,99,61,432 4,12,14,488 47,40,20,030 44,39,56,042 0 0 0 0 0 0 0 0 0 0 4,59,172 8,50,019 4,59,172 8,50,019 Deposits with Banks and Deposits with Banks and Interest accrued Interest accrued thereon. thereon. 0 0 0 0
86
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Aggregate amount of trade receivables outstanding for period exceeding six months Share trade receivables joint ventures Fixed deposits with banks Other deposits with banks Other balances with banks Total balance with banks Cheques, drafts on hand Cash on hand Others Total cash and cash equivalents Other bank balances Total cash and bank balances Earmarked balances with banks Balances held with banks to extent held as margin money Balances held with banks to extent held as security against borrowings Balances held with banks to extent held as guarantees Balances held with banks to extent held against other commitments Total balances held with banks to extent held as margin money or security against borrowings, guarantees or other commitments Bank deposits with more than twelve months maturity Share cash and cash equivalents joint ventures Unbilled revenue Unamortised premium of forward contracts Other unamortised expenses Gross amount due from customers for contract work, current Dividend receivable, subsidiaries Dividend receivable, others Total dividend receivable Derivative assets Tangible assets held for sale Other current assets, others Total other current assets Nature of other current assets Share other current assets joint ventures
4,55,962 31,24,503 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 68,96,353 43,05,642 68,96,353 43,05,642 Interest Accrued on Interest Accrued on Deposits, Insurance Deposits, Insurance Claims etc. Claims etc. 0 0
87
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Additional balance sheet notes [Abstract] Details of disclosures required under MSMED Act 2006 [Abstract] Details of disclosures required under MSMED Act 2006 [LineItems] Principal and interest due remaining unpaid [Abstract] Principal due remaining unpaid Interest due remaining unpaid Total principal and interest due remaining unpaid Amount of interest paid under MSMED Act 2006 Amount of payments made to supplier beyond due date during year Amount of interest due and payable for period Amount of interest accrued and remaining unpaid at end of accounting year Amount of further interest due and payable even in succeeding year Maximum amount outstanding for period from micro small medium enterprises Name supplier being micro small medium enterprises
88
01/04/2010 to 31/03/2011
22,435 2,205 24,640 0 1,21,102 7,686 13,041 1,258 1,21,102 Various Various
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 77,01,54,200 27,28,357 77,28,82,557 47,87,472 0 0 47,87,472 77,76,70,029 43,17,555 [shares] 10 0 [shares] 0 0 0 0 0
0 0 Textual information (37) [See below] 100.00% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Yes 0 No No Yes Textual information (38) [See below]
0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
Not Applicable No
Not Applicable No
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Whether company has filed cost audit report Net worth of company Unclaimed share application refund money Unclaimed matured debentures Unclaimed matured deposits Interest unclaimed amount
No 113,55,64,832 0 0 0 0
No 105,53,92,720 0 0 0 0
90
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Particulars
Foreign Rs currency Rs
Foreign Currency
Receivables
Trade receivables
3,720,091
US$ 73,120
1,017,670
US$ 22,820
- Advance to suppliers
183,760
2,708
Payables
91
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
92
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Particulars
Foreign Rs currency Rs
Foreign Currency
Receivables
Trade receivables
3,720,091
US$ 73,120
1,017,670
US$ 22,820
- Advance to suppliers
183,760
2,708
Payables
93
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
Unless otherwise specified, all monetary values are in INR
01/04/2011 to 31/03/2012 Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [TextBlock] Disclosure of general information about company [TextBlock] Changes in accounting estimate and accounting policy explanatory [TextBlock] Amount of changes in accounting estimate having material effect in current period Amount of changes in accounting estimate having material effect in subsequent period
Textual information (39) [See below] Textual information (41) [See below]
01/04/2010 to 31/03/2011
Textual information (40) [See below] Textual information (42) [See below]
0 0
0 0
94
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals. The accompanying financial statements reflect the results of the activities undertaken by the Company during the year ended March 31, 2012. 2 2.1 Summary of significant accounting policies Basis of accounting and preparation of financial statements
The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.
2.2
Use of estimates
The preparation of financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialise. 2.3 Inventories
Inventories are valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges. 2.4 Cash and cash equivalents
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value. 2.5 Cash flow statement
Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing activities of the Company are segregated based on the available information. 2.6 Depreciation and amortisation
Depreciation on all tangible fixed assets, except leasehold improvements is provided on the straight line method over the estimated useful life of the assets at rates specified in Schedule XIV to the Companies Act, 1956. Leasehold improvements are amortised over the period of lease,
95
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
including the optional period of lease. Depreciation on addition to fixed assets is provided on pro-rata basis from the date the assets are acquired/installed. Depreciation on sale/deduction from fixed assets is provided for upto the date of sale, deduction, discardment as the case may be. All assets costing Rs.5,000 or below are depreciated in full on pro-rata basis from the date of their acquisition. Intangible assets are amortised over their estimated useful life as follows: Goodwill and Brand- 10 years Cinematographic film - 5 years Computer software- 6 years The estimated useful life of the intangible assets and the amortization period are reviewed at the end of each financial year and the amortization method is revised to reflect the changed pattern. 2.7 Revenue recognition
Income from services Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts. Revenue from regular beauty sales are recognised as services are provided to the customers. Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any. Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years. Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement. Sale of goods Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any. 2.8 Other income
Income from interest on time deposits is recognised on the time proportion method taking into consideration the amount outstanding and the applicable interest rates. Dividend income from investments is recognised when the right to receive payment is established. 2.9 Tangible fixed assets
96
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Fixed assets are stated at cost, less accumulated depreciation and impairment losses, if any. Cost includes original cost of acquisition, including incidental expenses related to such acquisition and installation. The cost of fixed assets includes interest on borrowings attributable to acquisition of qualifying fixed assets up to the date the asset is ready for its intended use and other incidental expenses incurred up to that date. Capital work-in-progress: Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost, related incidental expenses and attributable interest. 2.10 Intangible assets
Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset. 2.11 Foreign currency transactions and translations
Initial recognition Transactions denominated in foreign currencies are recorded at the exchange rates prevailing on the date of the transaction. Measurement of foreign currency monetary items at the Balance Sheet date Monetary items denominated in foreign currencies at the year-end are restated at the exchange rates prevailing on the date of the Balance Sheet. Non-monetary items denominated in foreign currencies are carried at cost. Treatment of exchange differences Exchange differences arising on settlement / restatement of short-term foreign currency monetary assets and liabilities of the Company are recognized as income or expense in the Statement of Profit and Loss. The exchange differences arising on settlement / restatement of long-term foreign currency monetary items are amortised on settlement / over the maturity period of such items if such items do not relate to acquisition of depreciable fixed assets. 2.12 Share of Surplus of Collaborators
Surplus payable to the collaborators in respect of jointly managed centres is accrued either as a percentage of gross margin or fees received as specified in the agreement. 2.13 Investments
Long-term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments. Current investments are carried individually, at the lower of cost and fair value. Cost of investments include, acquisition charges such as brokerage, fees and duties. 2.14 Employee benefits
Employee benefits include provident fund, gratuity fund and compensated absences.
97
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Defined contribution plans In accordance with the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, eligible employees of the Company are entitled to receive benefits with respect to provident fund, a defined contribution plan in which both the Company and the employee contribute monthly at a determined rate (currently 12% of employee's basic salary). Company's contribution to Provident Fund is charged as an expense in the Statement of Profit and Loss. Defined benefit plans Benefits payable to eligible employees of the Company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date. In accordance with the Payment of Gratuity Act, 1972, the plan provides for lump sum payments to vested employees on retirement, death while in service or on termination of employment in an amount equivalent to 15 days basic salary for each completed year of service. Vesting occurs upon completion of five years of service. The company contributes all the ascertained liabilities to a fund set up by the company and administered by a board of trustees. The present value of such obligation is determined by the projected unit credit method and adjusted for past service cost and fair value of plan assets as at the balance sheet date through which the obligations are to be settled. The resultant actuarial gain or loss on change in present value of the defined benefit obligation or change in return of the plan assets is recognised as an income or expense in the Statement of Profit and Loss. The expected return on plan assets is based on the assumed rate of return of such assets. Long-term employee benefits Compensated absences payable to employees of the Company while in service, on retirement, death while in service or on termination of employment with respect to accumulated leaves outstanding at the year-end are accounted for on the basis of an actuarial valuation as at the balance sheet date. 2.15 Employee share based payments
The Company has formulated employee Stock Option Plan as approved and modified by Compensation Committee / Board of Directors of the Company from time to time. The Plan provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner and that are to be exercised within a specified period. The options are to be converted into one share at a predetermined price to be exercised in accordance with the plan. The exercise price of the options shall be fair market value on the date of grant per option. Under the approved plan, the company has issued shares to the VLCC Employee Welfare Trust at fair market value determined on the date of issue which is holding the shares on behalf of the employees. 2.16 Borrowing costs Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months. 2.17 Segment reporting
The Company identifies primary segments based on the dominant source, nature of risks and returns and the internal organisation and management structure. The operating segments are the segments for which separate financial information is available and for which operating profit/loss amounts are evaluated regularly by the executive Management in deciding how to allocate resources and in assessing performance. The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under unallocated revenue / expenses / assets / liabilities.
98
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
2.18
Leases
Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. Lease rentals are expensed with reference to lease terms. 2.19 Earnings per share
Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. Diluted earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, by the weighted average number of shares outstanding during the year as adjusted for the effects of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. 2.20 Taxes on income
Income taxes consist of current taxes and changes in deferred tax liabilities and assets. Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961. Income taxes are accounted for on the basis of estimated taxes payable and adjusted for timing differences between the taxable income and accounting income as reported in the financial statements. Timing differences between the taxable income and the accounting income as at March 31, 2012 that reverse in one or more subsequent years are recognised if they result in taxable amounts. Deferred tax assets or liabilities are established at the enacted tax rates. Changes in the enacted rates are recognised in the period of enactment. Deferred tax assets are recognised only if there is a reasonable certainty that they will be realised and are reviewed for the appropriateness of their respective carrying values at each balance sheet date. 2.21 Impairment of Assets
Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets. 2.22 Provisions and contingencies
The Company creates a provision when there is present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that the outflow of resources would be required to settle the obligation, the provision is reversed. Contingent assets are not recognised in the financial statements. However, contingent assets are assessed continually and if it is virtually certain that an economic benefit will arise, the asset and the related income are recognized in the year in which the change occurs. 2.23 Insurance claims
Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no uncertainty in receiving the claims.
99
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
2.24
Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits. 2.25 Material Events
Material events occurring after the Balance Sheet date are taken into cognisance. 2.26 Classification of current / non-current liabilities and assets
Liability A liability has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be settled in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is due to be settled within twelve months after reporting date; or
d) The company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by issue of equity instrument do not affect its classification. All other liabilities are classified as non-current. Asset An asset has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be realised in, or is intended for sale or consumption in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is expected to be realised within twelve months after reporting date; or
d) It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date. All other assets are classified as non-current.
100
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
VLCC Health Care Limited (the Company) was incorporated in India on October 23, 1996 to carry on the business of maintaining and running beauty, slimming, fitness and health centres at various locations, sale of beauty products and also provide vocational training at various institutes. The company is closely held with 308,119 shares held by Leon International Limited, Mauritius, 341,132 shares held by Indivision India Partners, Mauritius, 56,432 shares held by VLCC Employee Welfare Trust and the balance shares held by individuals. The accompanying financial statements reflect the results of the activities undertaken by the Company during the year ended March 31, 2012. 2 2.1 Summary of significant accounting policies Basis of accounting and preparation of financial statements
The financial statements of the Company have been prepared in accordance with the Generally Accepted Accounting Principles in India (Indian GAAP) to comply with the Accounting Standards notified under the Companies (Accounting Standards) Rules, 2006 (as amended) and the relevant provisions of the Companies Act, 1956. The financial statements have been prepared on accrual basis under the historical cost convention. The accounting policies adopted in the preparation of the financial statements are consistent with those followed in the previous year.
2.2
Use of estimates
The preparation of financial statements in conformity with Indian GAAP requires the Management to make estimates and assumptions considered in the reported amounts of assets and liabilities (including contingent liabilities) and the reported income and expenses during the year. The Management believes that the estimates used in preparation of the financial statements are prudent and reasonable. Future results could differ due to these estimates and the differences between the actual results and the estimates are recognized in the periods in which the results are known/ materialise. 2.3 Inventories
Inventories are valued at lower of cost (on FIFO basis) and net realisable value. Cost includes all expenses incurred in bringing the goods to their present location including octroi and other levies, transit insurance and receiving charges. 2.4 Cash and cash equivalents
Cash comprises cash on hand and demand deposits with banks. Cash equivalents are short-term balances (with an original maturity of three months or less from the date of acquisition), highly liquid investments that are readily convertible into known amounts of cash and which are subject to insignificant risk of changes in value. 2.5 Cash flow statement
Cash flows are reported using the indirect method, whereby profit / (loss) before extraordinary items and tax is adjusted for the effects of transactions of non-cash nature and any deferrals or accruals of past or future cash receipts or payments. The cash flows from operating, investing and financing activities of the Company are segregated based on the available information. 2.6 Depreciation and amortisation
Depreciation on all tangible fixed assets, except leasehold improvements is provided on the straight line method over the estimated useful life of the assets at rates specified in Schedule XIV to the Companies Act, 1956. Leasehold improvements are amortised over the period of lease,
101
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
including the optional period of lease. Depreciation on addition to fixed assets is provided on pro-rata basis from the date the assets are acquired/installed. Depreciation on sale/deduction from fixed assets is provided for upto the date of sale, deduction, discardment as the case may be. All assets costing Rs.5,000 or below are depreciated in full on pro-rata basis from the date of their acquisition. Intangible assets are amortised over their estimated useful life as follows: Goodwill and Brand- 10 years Cinematographic film - 5 years Computer software- 6 years The estimated useful life of the intangible assets and the amortization period are reviewed at the end of each financial year and the amortization method is revised to reflect the changed pattern. 2.7 Revenue recognition
Income from services Revenue from fees received from clients towards beauty and slimming packages are recognised on a pro-rata basis over the period of the package after attributing revenue to services rendered on enrolment. Fees related to unexecuted period of the packages are recorded as Advances from customers' as per the terms of specific contracts. Revenue from regular beauty sales are recognised as services are provided to the customers. Revenue in respect of tuition fees received from students is recognised over the period of the course after attributing revenue to services rendered on enrolment. Fees are recorded at invoice value, net of discounts if any. Revenue in respect of non-refundable lump sum fees received from the franchisee's is recognised on execution of the agreement. Revenue in respect of non-refundable lump sum fees received from the collaborators is recognised over a period of five years. Revenue in respect of royalty received from the franchisee's is recognised on accrual basis at the end of each month in terms of the agreement. Sale of goods Revenue from sale of goods at each of the centres is recognised on delivery of goods to the customers. Sales are recorded at invoice value, net of discount if any. 2.8 Other income
Income from interest on time deposits is recognised on the time proportion method taking into consideration the amount outstanding and the applicable interest rates. Dividend income from investments is recognised when the right to receive payment is established. 2.9 Tangible fixed assets
102
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Fixed assets are stated at cost, less accumulated depreciation and impairment losses, if any. Cost includes original cost of acquisition, including incidental expenses related to such acquisition and installation. The cost of fixed assets includes interest on borrowings attributable to acquisition of qualifying fixed assets up to the date the asset is ready for its intended use and other incidental expenses incurred up to that date. Capital work-in-progress: Projects under which assets are not ready for their intended use and other capital work-in-progress are carried at cost, comprising direct cost, related incidental expenses and attributable interest. 2.10 Intangible assets
Intangible assets are stated at cost less accumulated amortization and impairment losses, if any. The cost of an intangible asset comprises its purchase price, including any import duties and other taxes (other than those subsequently recoverable from the taxing authorities), and any directly attributable expenditure on making the asset ready for its intended use and net of any trade discounts and rebates. Subsequent expenditure on an intangible asset after its purchase / completion is recognised as an expense when incurred unless it is probable that such expenditure will enable the asset to generate future economic benefits in excess of its originally assessed standards of performance and such expenditure can be measured and attributed to the asset reliably, in which case such expenditure is added to the cost of the asset. 2.11 Foreign currency transactions and translations
Initial recognition Transactions denominated in foreign currencies are recorded at the exchange rates prevailing on the date of the transaction. Measurement of foreign currency monetary items at the Balance Sheet date Monetary items denominated in foreign currencies at the year-end are restated at the exchange rates prevailing on the date of the Balance Sheet. Non-monetary items denominated in foreign currencies are carried at cost. Treatment of exchange differences Exchange differences arising on settlement / restatement of short-term foreign currency monetary assets and liabilities of the Company are recognized as income or expense in the Statement of Profit and Loss. The exchange differences arising on settlement / restatement of long-term foreign currency monetary items are amortised on settlement / over the maturity period of such items if such items do not relate to acquisition of depreciable fixed assets. 2.12 Share of Surplus of Collaborators
Surplus payable to the collaborators in respect of jointly managed centres is accrued either as a percentage of gross margin or fees received as specified in the agreement. 2.13 Investments
Long-term investments are carried individually at cost less provision for diminution, other than temporary, in the value of such investments. Current investments are carried individually, at the lower of cost and fair value. Cost of investments include, acquisition charges such as brokerage, fees and duties. 2.14 Employee benefits
Employee benefits include provident fund, gratuity fund and compensated absences.
103
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Defined contribution plans In accordance with the provisions of the Employees Provident Funds and Miscellaneous Provisions Act, 1952, eligible employees of the Company are entitled to receive benefits with respect to provident fund, a defined contribution plan in which both the Company and the employee contribute monthly at a determined rate (currently 12% of employee's basic salary). Company's contribution to Provident Fund is charged as an expense in the Statement of Profit and Loss. Defined benefit plans Benefits payable to eligible employees of the Company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date. In accordance with the Payment of Gratuity Act, 1972, the plan provides for lump sum payments to vested employees on retirement, death while in service or on termination of employment in an amount equivalent to 15 days basic salary for each completed year of service. Vesting occurs upon completion of five years of service. The company contributes all the ascertained liabilities to a fund set up by the company and administered by a board of trustees. The present value of such obligation is determined by the projected unit credit method and adjusted for past service cost and fair value of plan assets as at the balance sheet date through which the obligations are to be settled. The resultant actuarial gain or loss on change in present value of the defined benefit obligation or change in return of the plan assets is recognised as an income or expense in the Statement of Profit and Loss. The expected return on plan assets is based on the assumed rate of return of such assets. Long-term employee benefits Compensated absences payable to employees of the Company while in service, on retirement, death while in service or on termination of employment with respect to accumulated leaves outstanding at the year-end are accounted for on the basis of an actuarial valuation as at the balance sheet date. 2.15 Employee share based payments
The Company has formulated employee Stock Option Plan as approved and modified by Compensation Committee / Board of Directors of the Company from time to time. The Plan provides for grant of Stock Options to eligible employees of the Company and its subsidiaries to acquire equity shares of the Company that vest in a graded manner and that are to be exercised within a specified period. The options are to be converted into one share at a predetermined price to be exercised in accordance with the plan. The exercise price of the options shall be fair market value on the date of grant per option. Under the approved plan, the company has issued shares to the VLCC Employee Welfare Trust at fair market value determined on the date of issue which is holding the shares on behalf of the employees. 2.16 Borrowing costs Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months. 2.17 Segment reporting
The Company identifies primary segments based on the dominant source, nature of risks and returns and the internal organisation and management structure. The operating segments are the segments for which separate financial information is available and for which operating profit/loss amounts are evaluated regularly by the executive Management in deciding how to allocate resources and in assessing performance. The accounting policies adopted for segment reporting are in line with the accounting policies of the Company. Segment revenue, segment expenses, segment assets and segment liabilities have been identified to segments on the basis of their relationship to the operating activities of the segment. Revenue, expenses, assets and liabilities which relate to the Company as a whole and are not allocable to segments on reasonable basis have been included under unallocated revenue / expenses / assets / liabilities.
104
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
2.18
Leases
Lease arrangements where the risks and rewards incidental to ownership of an asset substantially vest with the lessor are recognised as operating leases. Lease rentals are expensed with reference to lease terms. 2.19 Earnings per share
Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year. Diluted earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders as adjusted for dividend, interest and other charges to expense or income relating to the dilutive potential equity shares, by the weighted average number of shares outstanding during the year as adjusted for the effects of all dilutive potential equity shares. Potential equity shares are deemed to be dilutive only if their conversion to equity shares would decrease the net profit per share from continuing ordinary operations. Potential dilutive equity shares are deemed to be converted as at the beginning of the period, unless they have been issued at a later date. 2.20 Taxes on income
Income taxes consist of current taxes and changes in deferred tax liabilities and assets. Current tax is the amount of tax payable on the taxable income for the year as determined in accordance with the provisions of the Income Tax Act, 1961. Income taxes are accounted for on the basis of estimated taxes payable and adjusted for timing differences between the taxable income and accounting income as reported in the financial statements. Timing differences between the taxable income and the accounting income as at March 31, 2012 that reverse in one or more subsequent years are recognised if they result in taxable amounts. Deferred tax assets or liabilities are established at the enacted tax rates. Changes in the enacted rates are recognised in the period of enactment. Deferred tax assets are recognised only if there is a reasonable certainty that they will be realised and are reviewed for the appropriateness of their respective carrying values at each balance sheet date. 2.21 Impairment of Assets
Whenever events indicate that assets may be impaired, the assets are subject to a test of recoverability based on estimates of future cash flows arising from continuing use of such assets and from its ultimate disposal. A provision for impairment loss is recognised where it is probable that the carrying value of an asset exceeds the amount to be recovered through use or sale of the asset. When there is an indication that an impairment loss recognized for an asset in earlier accounting periods no longer exists or may have decreased, such reversal of impairment loss is recognized in the Statement of Profit and Loss, except in case of revalued assets. 2.22 Provisions and contingencies
The Company creates a provision when there is present obligation as a result of a past event that probably requires an outflow of resources and a reliable estimate can be made of the amount of the obligation. A disclosure for a contingent liability is made when there is possible obligation or a present obligation that may, but probably will not, require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made. Provisions are reviewed at each balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that the outflow of resources would be required to settle the obligation, the provision is reversed. Contingent assets are not recognised in the financial statements. However, contingent assets are assessed continually and if it is virtually certain that an economic benefit will arise, the asset and the related income are recognized in the year in which the change occurs. 2.23 Insurance claims
Insurance claims are accounted for on the basis of claims admitted / expected to be admitted and to the extent that there is no uncertainty in receiving the claims.
105
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
2.24
Service tax input credit is accounted for in the books in the period in which the underlying service received is accounted and when there is no uncertainty in availing / utilising the credits. 2.25 Material Events
Material events occurring after the Balance Sheet date are taken into cognisance. 2.26 Classification of current / non-current liabilities and assets
Liability A liability has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be settled in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is due to be settled within twelve months after reporting date; or
d) The company does not have an unconditional right to defer settlement of the liability for at least twelve months after the reporting date. Terms of a liability that could, at the option of the counterparty, result in its settlement by issue of equity instrument do not affect its classification. All other liabilities are classified as non-current. Asset An asset has been classified as current when it satisfies any of following criteria: a) b) c) It is expected to be realised in, or is intended for sale or consumption in the company's normal operating cycle; It is held primarily for the purpose of being traded; It is expected to be realised within twelve months after reporting date; or
d) It is cash or cash equivalent unless it is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting date. All other assets are classified as non-current.
106
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
107
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Disclosure of defined benefit plans [Abstract] Disclosure of defined benefit plans [LineItems] Description of type of plan Reconciliation of changes in present value of defined benefit obligation [Abstract] Changes in defined benefit obligation, at present value [Abstract] Increase (decrease) through current service cost, defined benefit obligation, at present value Increase (decrease) through interest cost, defined benefit obligation, at present value Amalgamations, defined benefit obligation, at present value Increase (decrease) through actuarial losses (gains), defined benefit obligation, at present value Contributions by plan participants, defined benefit obligation, at present value Decrease through benefits paid, defined benefit obligation, at present value Increase (decrease) through past service cost, defined benefit obligation, at present value Increase (decrease) through curtailments, defined benefit obligation, at present value Increase (decrease) through settlements, defined benefit obligation, at present value Increase (decrease) through net exchange differences, defined benefit obligation, at present value Total changes in defined benefit obligation, at present value Defined benefit obligation, at present value at end of period Reconciliation of changes in fair value of plan assets [Abstract] Changes in plan assets, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), plan assets, at fair value Amalgamations, plan assets, at fair value Increase (decrease) through expected return, plan assets, at fair value Decrease through benefits paid, plan assets, at fair value Increase (decrease) through contributions by plan participants, plan assets, at fair value Increase (decrease) through contributions by employer, plan assets, at fair value
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Gratuity
Gratuity
Gratuity
Gratuity
37,40,677
65,43,934
37,40,677
65,43,934
19,48,080 0 40,96,225
16,46,618 0 24,50,930
19,48,080 0 40,96,225
16,46,618 0 24,50,930
0 47,97,236 0
0 27,80,034 0
0 47,97,236 0
0 27,80,034 0
0 -32,04,704 1,97,13,884
0 29,59,588 2,29,18,588
0 -32,04,704 1,97,13,884
0 29,59,588 2,29,18,588
42,01,344
22,26,000
42,01,344
22,26,000
108
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Increase (decrease) through net exchange differences, plan assets, at fair value Increase (decrease) through settlements, plan assets, at fair value Total changes in plan assets, at fair value Plan assets, at fair value at end of period Changes in reimbursement rights, at fair value [Abstract] Increase (decrease) through actuarial gains (losses), reimbursement rights, at fair value Amalgamations, reimbursement rights, at fair value Increase (decrease) through expected return, reimbursement rights, at fair value Decrease through benefits paid, reimbursement rights, at fair value Increase (decrease) through contributions by plan participants, reimbursement rights, at fair value Increase (decrease) through contributions by employer, reimbursement rights, at fair value Increase (decrease) through net exchange differences, reimbursement rights, at fair value Increase (decrease) through settlements, reimbursement rights, at fair value Total changes in reimbursement rights, at fair value Reimbursement rights, at fair value at end of period Recognised assets and liabilities of defined benefit plans [Abstract] Recognised liabilities, defined benefit plan Recognised assets, defined benefit plan Net liability (asset) of defined benefit plans Reconciliation of liability asset of defined benefit plans [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Reimbursement rights, at fair value Unrecognised past service cost (negative past service cost) Unrecognised assets of defined benefit plans Other amounts recognised for defined benefit plans Net liability (asset) of defined benefit plans Recognised expense of defined benefit plans [Abstract] Current service cost, defined benefit plan Interest cost, defined benefit plan Expected return on plan assets, defined benefit plan Expected return on recognised assets for reimbursement right, defined benefit plan Actuarial gains (losses) recognised in profit or loss, defined benefit plan Past service cost recognised in profit or loss, defined benefit plan
109
0 0 9,74,153 1,96,91,397
0 0 9,84,244 1,87,17,244
0 0 9,74,153 1,96,91,397
0 0 9,84,244 1,87,17,244
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
41,22,097 0
25,70,568 0
41,22,097 0
25,70,568 0
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Effect of curtailment and settlement recognised in profit or loss, defined benefit plan Effects of limit in AS 15 paragraph 59b Total post-employment benefit expense, defined benefit plans Description of percentage or amount which each major category contributes to fair value of total plan assets [TextBlock] Equity instruments amount contributed to fair value of plan assets Debt instruments amount contributed to fair value of plan assets Property amount contributed to fair value of plan assets Other assets amount contributed to fair value of plan assets Debt instruments percentage contributed to fair value of plan assets Property percentage contributed to fair value of plan assets Amounts of enterprise's own financial instruments included in fair value of plan assets Amounts of property occupied by enterprise included in fair value of plan assets Amounts of other assets used by enterprise included in fair value of plan assets Actual return on plan assets and reimbursement right recognised as asset [Abstract] Actual return on plan assets recognised as asset Actual return on reimbursement right recognised as asset Total actual return on plan assets and reimbursement right recognised as asset Actuarial assumption [Abstract] Actuarial assumption of discount rates Actuarial assumption of expected rates of return on plan assets Actuarial assumption of expected rates of salary increases Experience adjustments on plan assets and plan liabilities [Abstract] Defined benefit obligation, at present value Plan assets, at fair value Net surplus (deficit) in plan Experience adjustments on plan liabilities Experience adjustments on plan assets Estimate of contributions expected to be paid to plan Effect of increase or decrease of one percentage point in medical cost trend rates [Abstract] Effect of increase of one percentage point aggregate current service cost and interest cost Effect of decrease of one percentage point aggregate current service cost and interest cost Effect of increase of one percentage point accumulated post-employment benefit obligation for medical costs
0 0 22,487
0 0 42,01,344
0 0 22,487
0 0 42,01,344
0 1,96,91,397 0 0 100.00%
0 1,96,91,397 0 0 100.00%
0 0 0
0 0 0
0 0 0
0 0 0
110
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Effect of decrease of one percentage point accumulated post-employment benefit obligation for medical costs
01/04/2010 to 31/03/2011
Textual information [See below] (44)
0 2,46,83,518
0 2,63,39,238
111
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
(i)
The Company makes Provident Fund contributions to defined contribution plan for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rs.24,683,518 (March 31, 2011: Rs.26,339,238) for Provident Fund contributions in the Statement of Profit and Loss. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.
(ii)
The Company offers the employee benefit schemes of Gratuity to its employees. Benefits payable to eligible employees of the company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date.
The following table sets out the funded status of defined benefit schemes and the amount recognised in the financial statements:
Particulars
Rs.
Rs.
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
(1,544,173)
(1,418,640)
Actuarial losses/(gains)
(4,122,097)
(2,570,568)
22,487
4,201,344
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
(4,797,236)
(2,780,034)
Actual contributions
4,201,344
2,226,000
19,713,884
22,918,588
19,691,397
18,717,244
(22,487)
(4,201,344)
(22,487)
(4,201,344)
Particulars
Rs.
Rs.
22,918,588
19,959,000
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
Actuarial losses/(gains)
(4,096,225)
(2,450,930)
Benefits paid
(4,797,236)
(2,780,034)
19,713,884
22,918,588
113
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
18,717,244
17,733,000
1,544,173
1,418,640
4,201,344
2,226,000
25,872
119,638
Benefits paid
(4,797,236)
(2,780,034)
19,691,397
18,717,244
1,570,045
1,538,278
Bond Fund
100%
81%
19%
Actuarial assumptions
Discount rate
8.50%
8.25%
8.50%
8.25%
Salary escalation
5.00%
5.00%
Mortality tables
LIC (1994-96)
LIC (1994-96)
Attrition
2%
2%
5,244,061
5,344,768
The plan assets of the company are managed by Kotak Mahindra Old Mutual Life Insurance Limited in terms of an insurance policy taken to fund obligations of the company with respect to its gratuity plan. The categories of plan assets as a percentage of total plan assets is based on information provided by Kotak Mahindra Old Mutual Life Insurance Limited.
The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of obligations
114
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors such as supply and demand factors in the employment market
Experience adjustments
2011-12
2010-11
2009-10
2008-09
2007-08
Rs.
Rs.
Rs.
Rs.
Rs.
19,713,884
22,918,588
19,959,000
18,754,000
15,759,000
19,691,397
18,717,244
17,733,000
14,759,000
15,759,000
(22,487)
(4,201,344)
(2,226,000)
(3,995,000)
3,312,964
2,450,930
2,674,116
(600,000) 211,567
25,872
119,638
314,280
(367,520)
426,280
115
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
(i)
The Company makes Provident Fund contributions to defined contribution plan for qualifying employees. Under the Schemes, the Company is required to contribute a specified percentage of the payroll costs to fund the benefits. The Company recognised Rs.24,683,518 (March 31, 2011: Rs.26,339,238) for Provident Fund contributions in the Statement of Profit and Loss. The contributions payable to these plans by the Company are at rates specified in the rules of the schemes.
(ii)
The Company offers the employee benefit schemes of Gratuity to its employees. Benefits payable to eligible employees of the company with respect to gratuity, a defined benefit plan is accounted for on the basis of an actuarial valuation as at the balance sheet date.
The following table sets out the funded status of defined benefit schemes and the amount recognised in the financial statements:
Particulars
Rs.
Rs.
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
(1,544,173)
(1,418,640)
Actuarial losses/(gains)
(4,122,097)
(2,570,568)
22,487
4,201,344
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
(4,797,236)
(2,780,034)
Actual contributions
4,201,344
2,226,000
19,713,884
22,918,588
19,691,397
18,717,244
(22,487)
(4,201,344)
(22,487)
(4,201,344)
Particulars
Rs.
Rs.
22,918,588
19,959,000
3,740,677
6,543,934
Interest cost
1,948,080
1,646,618
Actuarial losses/(gains)
(4,096,225)
(2,450,930)
Benefits paid
(4,797,236)
(2,780,034)
19,713,884
22,918,588
117
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
18,717,244
17,733,000
1,544,173
1,418,640
4,201,344
2,226,000
25,872
119,638
Benefits paid
(4,797,236)
(2,780,034)
19,691,397
18,717,244
1,570,045
1,538,278
Bond Fund
100%
81%
19%
Actuarial assumptions
Discount rate
8.50%
8.25%
8.50%
8.25%
Salary escalation
5.00%
5.00%
Mortality tables
LIC (1994-96)
LIC (1994-96)
Attrition
2%
2%
5,244,061
5,344,768
The plan assets of the company are managed by Kotak Mahindra Old Mutual Life Insurance Limited in terms of an insurance policy taken to fund obligations of the company with respect to its gratuity plan. The categories of plan assets as a percentage of total plan assets is based on information provided by Kotak Mahindra Old Mutual Life Insurance Limited.
The discount rate is based on the prevailing market yields of Government of India securities as at the Balance Sheet date for the estimated term of obligations
118
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotion and other relevant factors such as supply and demand factors in the employment market
Experience adjustments
2011-12
2010-11
2009-10
2008-09
2007-08
Rs.
Rs.
Rs.
Rs.
Rs.
19,713,884
22,918,588
19,959,000
18,754,000
15,759,000
19,691,397
18,717,244
17,733,000
14,759,000
15,759,000
(22,487)
(4,201,344)
(2,226,000)
(3,995,000)
3,312,964
2,450,930
2,674,116
(600,000) 211,567
25,872
119,638
314,280
(367,520)
426,280
01/04/2011 to 31/03/2012 Disclosure of number and weighted average exercise prices of stock options [Abstract] Disclosure of number and weighted average exercise prices of stock options [LineItems] Number of stock options in employee share-based payment arrangement Weighted average exercise price of stock options in employee share-based payment arrangement
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
43,947 426.28
45,130 375.02
26,950 64.42
23,139 69.65
119
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Disclosure of number and weighted average exercise prices of stock options [Table]
..(2)
Stock options exercised [Member]
01/04/2011 to 31/03/2012 Disclosure of number and weighted average exercise prices of stock options [Abstract] Disclosure of number and weighted average exercise prices of stock options [LineItems] Number of stock options in employee share-based payment arrangement Weighted average exercise price of stock options in employee share-based payment arrangement
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
10,000 238
4,858 64.43
6,004 65.86
16,086 60.94
Disclosure of number and weighted average exercise prices of stock options [Table]
..(3)
Stock options expired [Member]
01/04/2011 to 31/03/2012 Disclosure of number and weighted average exercise prices of stock options [Abstract] Disclosure of number and weighted average exercise prices of stock options [LineItems] Number of stock options in employee share-based payment arrangement Weighted average exercise price of stock options in employee share-based payment arrangement
01/04/2010 to 31/03/2011
993 58
1,047 180
Textual information (45) Textual information (46) [See below] [See below]
65.86
60.94
238
64.43
238 65.86 0
64.43 60.94 0
0 0
0 0
0 0 0 0 0
0 0 0 0 0
120
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Option outstanding at the beginning of the year: Granted during the year: Vested during the year: Exercised during the year: Lapsed/Forfeited during the year: Options outstanding at the end of the year: Options available for grant:
121
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Option outstanding at the beginning of the year: Granted during the year: Vested during the year: Exercised during the year: Lapsed/Forfeited during the year: Options outstanding at the end of the year: Options available for grant:
122
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Textual information (48) [See below] 27,98,558 1,07,50,715
Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months.
Particulars
Rs.
Rs.
2,798,558
10,750,715
123
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Borrowing costs
Borrowing costs that are attributable to the acquisition, construction or production of qualifying assets are capitalised as part of cost of that asset. Other borrowing costs are recognised as an expense in the Statement of Profit and Loss in the period in which they are incurred. Capitalisation of borrowing costs is suspended and charged to the Statement of Profit and Loss during extended periods when active development activity on the qualifying assets is interrupted. In accordance with an opinion received from the expert advisory committee of the Institute of Chartered Accountants of India, the company has during the year capitalized borrowing costs in respect of construction of qualifying assets completed within a period of five to seven months.
Particulars
Rs.
Rs.
2,798,558
10,750,715
124
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party CIN of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions
0
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
VLCC PERSONAL CARE VLCC PERSONAL CARE LIMITED LIMITED INDIA AABCV6538Q INDIA AABCV6538Q
U26246DL1999PLC099212 U26246DL1999PLC099212 U52212DL2000PLC107566 U52212DL2000PLC107566 Subsidiary company Not Applicable Subsidiary company Not Applicable Subsidiary company Purchase of Dividend. Rent Subsidiary company Goods, Purchase of Dividend. Rent Goods,
0 0
0 0
10,65,46,336 0
10,83,97,897 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
2,41,50,536 0 0 0 0 24,00,000 0
0 0 0 0 0 24,00,000 0
125
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,08,272 0 0 0 0 0 0 7,12,885 1,50,00,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 4,35,049 3,36,495
0 0
0 0
0 0
0 0
126
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0
0 0 0
0 0 0
0 0 0
127
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party CIN of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions
VLCC RETAIL LTD. INDIA
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
AACCB2711L AACCB2711L U74996DL2006PLC149773 U74996DL2006PLC149773 Subsidiary company Not Applicable Subsidiary company Not Applicable Subsidiary company Sale of Goods Subsidiary company Sale of Goods
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 40,21,222 0 0 0 0 0 0 0 0 0 0 0
0 39,90,484 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0
0 0
0 0
0 0
128
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
129
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
VLCC International VLCC International VLCC Middle East VLCC Middle East LLC LLC LLC LLC UNITED ARAB UNITED ARAB UNITED ARAB UNITED ARAB EMIRATES EMIRATES EMIRATES EMIRATES Subsidiary company Subsidiary company Not Applicable Not Applicable Subsidiary company Subsidiary company Sale of Goods Sale of Goods
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 16,33,551 1,86,750 0 0 0 0 0 0 0 0 0 0
1,21,883 14,318 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
130
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
131
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(4)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
VLCC Europe VLCC Europe VLCC International VLCC International Limited Limited Liability Company Liability Company UNITED UNITED KINGDOM OMAN OMAN KINGDOM Subsidiary company Subsidiary company Not Applicable Not Applicable Subsidiary company Subsidiary company Not Applicable Not Applicable
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
132
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
133
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(5)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
International VLCC International VLCC International Qatar W.L.L. Qatar W.L.L. QATAR QATAR
BAHRAIN
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 2,26,014 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
134
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
135
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(6)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions
VLCC Limited
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Overseas ARAB
VLCC Healthcare VLCC Healthcare (Bangladesh) Pvt (Bangladesh) Pvt Ltd. Ltd. BANGLADESH BANGLADESH
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 48,842 0 0 0 0 0 0 0 0 0 0 0
0 26,84,469 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
43,47,964 0 0 0 0 0 0
0 0
0 0
0 0
0 0
136
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
137
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(7)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
VLCC Healthcare VLCC Healthcare VLCC Education VLCC Education Lanka (P) Ltd Lanka (P) Ltd Lanka (P) Ltd Lanka (P) Ltd SRI LANKA SRI LANKA SRI LANKA SRI LANKA
0 5,10,670 0 0 0 0 0 0 0 0 0 0 0
0 10,65,410 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
25,07,050 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
138
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
139
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(8)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions
VLCC Pte Ltd
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Singapore VLCC Singapore Pte VLCC Healthcare VLCC Healthcare Ltd Egypt LLC Egypt LLC SINGAPORE EGYPT EGYPT
SINGAPORE
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0
0 0 0
0 0 0
0 0 0
140
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
141
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(9)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party CIN of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
NATRAJ WOOLLEN NATRAJ WOOLLEN AND FINISHING MILLS AND FINISHING MILLS Mukesh Luthra PRIVATE LIMITED PRIVATE LIMITED INDIA INDIA INDIA
AAPPL0340R AAPPL0340R U17123DL1981PTC012796 U17123DL1981PTC012796 Enterprises which are Enterprises which are owned, or have significant owned, or have significant Key Management Key Management influence of or are partners influence of or are partners Personnel Personnel with Key management with Key management personnel and their relatives personnel and their relatives Rent payment Rent payment Remuneration Remuneration
0 0 0 0 0 0 1,20,00,000 0 0 0 0 0 0
0 0 0 0 0 0 1,20,00,000 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
142
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0
21,05,460
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
143
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(10)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
AAAPA0831F AAAPA0831F AFJPL1878E AFJPL1878E Key Management Key Management Key Management Key Management Personnel Personnel Personnel Personnel Remuneration Remuneration Remuneration Remuneration
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 2,07,200 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0 0 0 0 0 0
0 0
0 0
0 0
0 0
144
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
62,16,000
57,43,410
2,07,200
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0
145
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(11)
01/04/2011 to 31/03/2012 Disclosure of relationship and transactions between related parties [Abstract] Disclosure of relationship and transactions between related parties [LineItems] Name of related party Country of incorporation or residence of related party Permanent account number of related party Description of nature of related party relationship Description of nature of transactions with related party Related party transactions [Abstract] Purchases of goods related party transactions Revenue from sale of goods related party transactions Purchases of tangible assets related party transactions Sales of tangible assets related party transactions Services received related party transactions Revenue from rendering of services related party transactions Leases as lessor related party transactions Leases as lessee related party transactions Advances given during year related party transactions Advances taken during year related party transactions Interest received during year related party transactions Interest paid during year related party transactions Reimbursement of expenses incurred on behalf of company during year related party transactions Reimbursement of expenses incurred by related party during year related party transactions Hire purchase as purchaser related party transactions Hire purchase as seller related party transactions Transfers of research and development from enterprise related party transactions Transfers of research and development to enterprise related party transactions Transfers under license agreements from enterprise related party transactions Transfers under license agreements to enterprise related party transactions Transfers under finance agreements related party transactions [Abstract] Transfers of loan under finance agreements from enterprise related party transactions Transfers of loan under finance agreements to enterprise related party transactions Equity contributions made under finance agreements related party transactions Equity contributions received under finance agreements related party transactions Provision of guarantees or collateral by enterprise related party transactions Provision of guarantees or collateral to enterprise related party transactions Services received from management contracts Revenue from services rendered through management contracts Expense from agency arrangements Revenue form agency arrangements Other related party transactions expense Other related party transactions income Transaction relating to key management personnel [Abstract] Remuneration for key managerial personnel Outstanding balances for related party transactions [Abstract] Amounts payable related party transactions Amounts receivable related party transactions Provisions for doubtful debts related to outstanding balances of related party transaction Share application money received from related party Share application money given to related party Maximum amount payable to related party during period Maximum amount receivable from related party during period
146
01/04/2010 to 31/03/2011
Vandana Luthra Vandana Luthra INDIA INDIA AABPL9077H AABPL9077H Relatives of Key Relatives of Key management management personnel personnel Professional Fess Professional Fess 0 0 0 0 7,44,525 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,75,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
Amount written off during period in respect of debts due from related parties Amount written back during period in respect of debts due to related parties
0 0
0 0
01/04/2010 to 31/03/2011
31/03/2012 Disclosure of finance lease and operating lease by lessee [Abstract] Disclosure of operating lease by lessee [Abstract] Disclosure of minimum operating lease payments by lessee [Abstract] Disclosure of operating lease by lessee [LineItems] Minimum operating lease payments payable Disclosure of minimum operating lease payments by lessee [Table]
31/03/2011
31/03/2012
31/03/2011
5,35,58,014
10,24,35,774
3,11,62,944
4,88,77,761
..(2)
31/03/2012 Disclosure of finance lease and operating lease by lessee [Abstract] Disclosure of operating lease by lessee [Abstract] Disclosure of minimum operating lease payments by lessee [Abstract] Disclosure of operating lease by lessee [LineItems] Minimum operating lease payments payable
31/03/2011
2,23,95,070
5,35,58,013
01/04/2010 to 31/03/2011
0 0 0 34,29,96,488 0 34,29,96,488 24,00,000 0 0 0 0
147
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
8,01,72,112 8,01,72,112
37,30,26,386 37,30,26,386
148
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary CIN of subsidiary company Section under which company became subsidiary Whether subsidiary has filed balance sheet SRN of filing of balance sheet by subsidiary Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] INR Reporting currency of subsidiary 1 Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Guarantee given for loans borrowed by subsidiary Name of guaranteed party on loans borrowed by subsidiary CIN of guaranteed party on loans borrowed by subsidiary Amount guaranteed on loans borrowed by subsidiary
V L C C INDIA LIMITED INDIA
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
Personal
Care
U26246DL1999PLC099212 U52212DL2000PLC107566 U74996DL2006PLC149773 Section 4(1)(b) Yes P93258028 Section 4(1)(b) No Delayed Filing Yes Yes Yes Section 4(1)(b) Yes P93015352 Section 4(1)(b) No Foreign Company Yes
01/04/2011 01/04/2011 01/04/2011 31/03/2012 31/03/2012 31/03/2012 06/09/2000 16/06/2006 02/12/2004 [shares] 85,500 [shares] 43,75,000 [shares] 50,000 [shares] 24,67,687 [shares] [shares] 8,55,000 [shares] 4,37,50,000 [shares] 5,00,000 13,12,06,269 8,55,000 4,37,50,000 5,00,000 13,12,06,269 95.00% 100.00% 100.00% 100.00% [pure] 0.95 [pure] 1 [pure] 1 [pure] 1 INR 1 9,00,000 0 9,00,000 -8,20,731 87,199 7,930 0 0 -8,436 0 -8,436 0 4,37,50,000 0 4,37,50,000 43,27,67,066 26,27,14,215 27,14,46,977 0 102,03,74,573 16,69,90,299 0 16,69,90,299 0 INR 1 5,00,000 0 5,00,000 -3,66,298 1,39,320 5,618 0 0 -8,436 0 -8,436 0 AED 14.79 1,08,05,541 0 1,08,05,541 4,69,61,152 19,19,081 30,000 5,58,77,612 3,73,041 3,35,785 0 3,35,785 0
VLCC Limited
Personal
Care
149
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(2)
01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary Section under which company became subsidiary Whether subsidiary has filed balance sheet Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] Reporting currency of subsidiary Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
Europe
VLCC International Liability Company, Oman OMAN Section 4(1)(c) No Foreign Company Yes
UNITED ARAB UNITED ARAB U N I T E D EMIRATES EMIRATES KINGDOM Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) No No No Foreign Company Foreign Company Foreign Company Yes Yes Yes
01/04/2011 31/03/2012 14/08/2005 [shares] 0 [shares] 0 0 0.00% [pure] 0 AED 14.79 3,00,000 0 3,00,000 1,75,68,860 4,92,04,010 3,13,35,150 0 5,47,43,028 -1,40,487 0 -1,40,487 0 Step Subsidiary
01/04/2011 31/03/2012 02/12/2004 [shares] 0 [shares] 0 0 0.00% [pure] 0 AED 14.79 3,00,000 0 3,00,000 27,61,157 67,98,454 67,98,454 0 1,16,35,533 10,32,747 0 10,32,747 0
01/04/2011 31/03/2012 23/09/2007 [shares] 0 [shares] 0 0 0.00% [pure] 0 OMR 141.26 1,50,000 0 1,50,000 51,947 9,90,322 7,88,375 0 12,94,956 5,236 628 4,608 0 down
150
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(3)
01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary Section under which company became subsidiary Whether subsidiary has filed balance sheet Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] Reporting currency of subsidiary Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Guarantee given for loans borrowed by subsidiary Name of guaranteed party on loans borrowed by subsidiary Amount guaranteed on loans borrowed by subsidiary Nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
VLCC International VLCC Healthcare VLCC International VLCC Overseas LLC, (Bahrain) (Bangladesh) Pvt Qatar W.L.L. Limited WLL Ltd. UNITED ARAB BAHRAIN QATAR BANGLADESH EMIRATES Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) No No No No Foreign Company Foreign Company Foreign Company Foreign Company Yes Yes Yes Yes
01/04/2011 31/03/2012 15/05/2008 [shares] 0 [shares] 0 0 0.00% [pure] 0 BHD 144.46 20,000 0 20,000 1,02,213 9,03,574 7,81,361 0 9,05,653 1,755 0 1,755 0 VLCC International LLC, (Bahrain) WLL 3,75,00,000 Step Subsidiary
01/04/2011 31/03/2012 18/04/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 QAR 14.92 2,00,000 0 2,00,000 1,69,28,285 1,87,15,661 15,87,376 0 1,35,20,751 19,165 0 19,165 0
01/04/2011 31/03/2012 03/05/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 AED 14.79 10,000 0 10,000 54,02,588 43,993 15,000 53,83,595 0 -71,934 0 -71,934 0
01/04/2011 31/03/2012 20/06/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 BDT 0.67 4,56,00,400 0 4,56,00,400 -18,31,476 6,23,21,291 1,85,52,767 0 5,51,52,317 -2,81,527 -1,05,573 -1,75,954 0
down
151
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
..(4)
01/04/2011 to 31/03/2012 Details of subsidiaries [Abstract] Details of subsidiaries [LineItems] Name of subsidiary Country of incorporation or residence of subsidiary Section under which company became subsidiary Whether subsidiary has filed balance sheet Reason if no filing has been made by subsidiary Whether financial year of subsidiary coincides with financial year of holding company Financial year of subsidiary [Abstract] Start date of accounting period of subsidiary End date of accounting period of subsidiary Date of becoming subsidiary Number of shares held of subsidiary Face value of shares of subsidiary Paid-up value of shares held of subsidiary Percentage of shareholding in subsidiary Proportion of voting power in subsidiary Key information about subsidiary [Abstract] Reporting currency of subsidiary Exchange rate as applicable for subsidiary Share capital of subsidiary [Abstract] Equity share capital of subsidiary Preference share capital of subsidiary Share capital of subsidiary Reserves and surplus of subsidiary Total assets of subsidiary Total liabilities of subsidiary Investment of subsidiary Total income of subsidiary Profit before tax of subsidiary Provision for tax of subsidiary Profit after tax of subsidiary Proposed dividend of subsidiary Nature of relationship with subsidiary where parent has directly or indirectly less than half of voting power
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012
VLCC Healthcare VLCC Education VLCC Singapore Pte VLCC Healthcare Lanka (P) Ltd Lanka (P) Ltd Ltd Egypt LLC SRI LANKA SRI LANKA SINGAPORE EGYPT Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) Section 4(1)(c) No No No No Foreign Company Foreign Company Foreign Company Foreign Company Yes Yes Yes Yes
01/04/2011 31/03/2012 23/06/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 LKR 0.42 9,05,15,010 0 9,05,15,010 -2,11,58,916 8,89,97,734 1,96,41,640 0 4,60,79,600 -2,20,24,032 24,72,419 -1,95,51,613 0 Step Subsidiary
01/04/2011 31/03/2012 13/07/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 LKR 0.42 10 0 10 -2,80,030 10 2,80,030 0 0 -59,766 0 -59,766 0
01/04/2011 31/03/2012 07/10/2010 [shares] 0 [shares] 0 0 0.00% [pure] 0 EGP 8.82 60,000 0 60,000 -205 0 0 0 0 0 0 0 0 down
152
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
0 0
0 0
153
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2011 to 31/03/2012 Explanation of impairment loss recognised or reversed by class of assets and by reportable segment Disclosure of impairment loss recognised or reversed [Abstract] Disclosure of impairment loss recognised or reversed [LineItems] Explanation of main events and circumstances that led to recognition of impairment losses and reversals of impairment losses Impairment loss Reversal of impairment loss Nature of asset
01/04/2010 to 31/03/2011
Revaluation
Revaluation
89,04,525 29,17,498 0 0 Leasehold Improvements, Office Equipments, Furniture & Leasehold Fixtures, Plant & Equipments Improvements etc.
..(1)
Primary reportable segments 1 [Member]
01/04/2011 to 31/03/2012 Disclosure of impairment of assets in primary segment disclosure format [Abstract] Disclosure of impairment of assets in primary segment disclosure format [LineItems] Impairment loss recognised in profit or loss Impairment loss directly recognised in revaluation surplus Reversal of impairment loss recognised in profit or loss Reversal of impairment loss directly recognised in revaluation surplus Disclosure of impairment loss and reversal of impairment loss [Table]
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
89,04,525 0 0 0
29,17,498 0 0 0
89,04,525 0 0 0
29,17,498 0 0 0
..(1)
01/04/2011 to 31/03/2012 Disclosure of impairment loss and reversal of impairment loss [Abstract] Disclosure of impairment loss and reversal of impairment loss [LineItems] Impairment loss recognised in profit or loss Line item in statement of profit or loss where impairment loss is recognised Reversal of impairment loss recognised in profit or loss Impairment loss directly recognised in revaluation surplus Reversal of impairment loss directly recognised in revaluation surplus
01/04/2010 to 31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
89,04,525
29,17,498
0 0 0
0 0 0
0 0 0
0 0 0
154
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
Textual information (50) [See below]
155
VLCC HEALTH CARE LIMITED Standalone Balance Sheet for period 01/04/2011 to 31/03/2012
31/03/2012 Disclosure of other provisions [Abstract] Disclosure of other provisions [LineItems] Reconciliation of changes in other provisions [Abstract] Changes in other provisions [Abstract] Additional provisions, other provisions Increase in existing other provisions Provision used, other provisions Unused provision reversed, other provisions Total changes in other provisions Other provisions at end of period Asset recognised for expected reimbursement other provisions Expected reimbursement other provisions
31/03/2011
01/04/2011 to 31/03/2012
01/04/2010 to 31/03/2011
0 0 0 0 0 0 0 0
0 0 0 0 0 0 0 0
156