GCM Capital Advisors Ltd. 05/05/2014 07/05/2014 21/05/2014 20.00 36.95 84.75 16 1933.

36
Wonderla Holidays Ltd. 21/04/2014 23/04/2014 09/05/2014 125.00 194.00 55.20 30 671.60
Women's Next Loungeries Ltd. 28/03/2014 07/04/2014 21/04/2014 65.00 70.00 7.69 46 61.04
Karnimata Cold Storage Ltd. 25/02/2014 03/03/2014 18/03/2014 20.00 22.15 10.75 81 48.44
B C Power Controls Ltd. 24/02/2014 28/02/2014 14/03/2014 18.00 18.30 1.67 84 7.24
Sanco Industries Ltd. 24/02/2014 26/02/2014 12/03/2014 18.00 18.30 1.67 86 7.07
SI VI Shipping Corporation Ltd. 18/02/2014 21/02/2014 06/03/2014 25.00 33.00 32.00 91 128.35
Polymac Thermoformers Ltd. 06/02/2014 12/02/2014 26/02/2014 35.00 50.40 44.00 100 160.60
Chemtech Industrial Valves Ltd. 15/01/2014 17/01/2014 31/01/2014 15.00 14.95 0.33 126 0.97
Suyog Telematics Ltd. 30/12/2013 07/01/2014 22/01/2014 25.00 24.50 2.00 136 5.37


















NAME OF IPO
OPEN
DATE
CLOSE
DATE
LISTING
DATE
OFFER
PRICE
CURRENT
PRICE
CHANGE
ABS %
HOLDING
PERIOD
ANNUAL
RETURNS
GCM Capital Advisors Ltd. 05/05/2014 07/05/2014 21/05/2014 20.00 36.95 84.75 16 1933.36
Wonderla Holidays Ltd. 21/04/2014 23/04/2014 09/05/2014 125.00 194.00 55.20 30 671.60
Women's Next Loungeries Ltd. 28/03/2014 07/04/2014 21/04/2014 65.00 70.00 7.69 46 61.04
Karnimata Cold Storage Ltd. 25/02/2014 03/03/2014 18/03/2014 20.00 22.15 10.75 81 48.44
B C Power Controls Ltd. 24/02/2014 28/02/2014 14/03/2014 18.00 18.30 1.67 84 7.24
Sanco Industries Ltd. 24/02/2014 26/02/2014 12/03/2014 18.00 18.30 1.67 86 7.07
SI VI Shipping Corporation Ltd. 18/02/2014 21/02/2014 06/03/2014 25.00 33.00 32.00 91 128.35
Polymac Thermoformers Ltd. 06/02/2014 12/02/2014 26/02/2014 35.00 50.40 44.00 100 160.60
Chemtech Industrial Valves Ltd. 15/01/2014 17/01/2014 31/01/2014 15.00 14.95 0.33 126 0.97
Suyog Telematics Ltd. 30/12/2013 07/01/2014 22/01/2014 25.00 24.50 2.00 136 5.37
RCI Industries & Technologies Ltd. 30/12/2013 06/01/2014 21/01/2014 40.00 38.00 5.00 137 13.32
Tentiwal Wire Products Ltd. 11/12/2013 16/12/2013 31/12/2013 13.00 11.25 13.46 158 31.10
Captain Polyplast Ltd. 26/11/2013 28/11/2013 11/12/2013 30.00 58.00 93.33 176 193.56
MITCON Consultancy & Engineering
Services Ltd. 15/10/2013 18/10/2013 01/11/2013 61.00 54.10 11.31 217 19.03
Stellar Capital Services Ltd. 15/10/2013 18/10/2013 01/11/2013 20.00 6.70 66.50 217 111.85
Amrapali Capital & Finance Services
Ltd. 15/10/2013 18/10/2013 31/10/2013 100.00 46.45 53.55 217 90.07
S R G Securities Finance Ltd. 07/10/2013 14/10/2013 29/10/2013 20.00 20.05 0.25 221 0.41
VCU Data Management Ltd. 04/10/2013 08/10/2013 23/10/2013 25.00 28.00 12.00 227 19.30
Satkar Finlease Ltd. 25/09/2013 27/09/2013 11/10/2013 18.00 54.45 202.50 238 310.56
Ace Tours Worldwide Ltd. 09/09/2013 12/09/2013 26/09/2013 16.00 29.70 85.63 253 123.53
R J Bio Tech Ltd. 10/09/2013 12/09/2013 25/09/2013 20.00 29.00 45.00 253 64.92
Tiger Logistics (India) Ltd. 27/08/2013 29/08/2013 12/09/2013 66.00 74.00 12.12 267 16.57
Kushal Tradelink Ltd. 14/08/2013 21/08/2013 04/09/2013 35.00 37.50 7.14 275 9.48
VKJ Infradevelopers Ltd. 12/08/2013 16/08/2013 30/08/2013 25.00 68.20 172.80 280 225.26
Silverpoint Infratech Ltd. 12/08/2013 14/08/2013 28/08/2013 15.00 7.10 52.67 282 68.17
GCM Commodity & Derivatives Ltd. 01/08/2013 05/08/2013 14/08/2013 20.00 10.00 50.00 291 62.71
Alacrity Securities Ltd. 29/07/2013 01/08/2013 14/08/2013 15.00 6.95 53.67 295 66.40
Money Masters Leasing & Finance Ltd. 23/07/2013 26/07/2013 12/08/2013 15.00 7.69 48.73 301 59.10
Edynamics Solutions Ltd. 10/06/2013 12/06/2013 26/06/2013 25.00 202.95 711.80 345 753.06
Just Dial Ltd. 20/05/2013 22/05/2013 05/06/2013 530.00 1320.35 149.12 366 148.72
Onesource Techmedia Ltd. 17/05/2013 21/05/2013 05/06/2013 14.00 5.55 60.36 367 60.03
IPOs Class Room





Just Dial Ltd.
BSE:535648 | NSE:JUSTDIALEQ | 58888: | IND:Services - Others | ISIN code:INE599M01018 | SECT:Service
BSE LIVE
04:00 PM | 23 May 2014
1320.35
Change:
24.05(1.86%)
Volume: Open Prv. Close
98,796 1301. : 00: 1296.30

Today:
1267.65

1353.80
52-Wk:
530.00

1774.35
Bid:
0.00(0)
Offer:
0.00(0)
NSE LIVE
03:58 PM | 23 May 2014
1324.25
Change:
24.65(1.90%)
Volume:
667,619
Open:
1298.90
Prv. Close:
1299.60
Today:
1268.00

1355.00
52-Wk:
530.00

1778.90
Bid:
0.00(0)
Offer:
1324.25(450)
The IPO page of Just Dial Ltd. captures the details on its Issue Open Date, Issue Close Date, Listing Date, Face Value, Price band, Issue Size, Issue Type, and
Listing Date's Open Price, High Price, Low Price, Close price and Volume. It also captures the Holding Period Returns and Annual Returns.


OFFER DETAILS
Issue Open Date
20/05/2013
Issue Close Date
22/05/2013
Listing Date
05/06/2013
Face Value (Rs).
10.00
Offer Price/Range (Rs).
470.00-543.00
Issued at (Value)
Premium(520.00)
Issue Size(Retail)
1749745.00Shares@530.00/share
Issue Type
Offer For Sale(Book Building)
LISTING DAY DATA
Open
590.00
High
632.00
Close
611.00
Low
589.00
Volume
Rs. 2705638486.00
RETURN ON
OFFER PRICE
LISTING PRICE
*Holding Period Return
149.12 %
123.78 %
Holding Period (Days)
366
352
Annual Returns
148.72 %
128.35 %
*NOTE : Holding Period Return calculation on basis of 365 Days



Competitors

COMPANY SYMBOL

Just Dial Ltd. JUSDIA

Autoriders International Ltd. AUTINT

Credit Analysis & Research Ltd. CREANA

Crisil Ltd. CRILTD

Deep Industries Ltd. DEEIND

ICRA Ltd. ICRLTD

Learning Edge Academy of Professionals Ltd. LEARED












Annexure I - Restated Unconsolidated Summary Statement of Assets and Liabilities in million



Particulars As at 31-Mar-11 31-Mar-10 31-Mar-09 31-Mar 08 31-Mar-07
A Fixed assets
Gross block 452.30 329.60 237.90 183.77 128.52
Less:Accumulated
depreciation/amortisation 180.37 141.35 96.01 60.47 37.31
Net block 271.93 188.25 141.89 123.30 91.21
Capital advances 17.69 5.73 3.18 - -
289.62 193.98 145.07 123.30 91.21
B Investments 1,182.22 807.61 416.16 420.73 163.69
C Deferred tax assets, net 12.43 27.89 126.87 113.22 79.96
D Current assets, loans and advances
Sundry debtors 0.60 0.35 0.69 7.71 1.59
Cash and bank balances 196.08 114.27 203.69 144.12 96.50
Other current assets, loans and advances 233.29 108.07 72.75 38.01 41.72
429.97 222.69 277.13 189.84 139.81
E Liabilities and provisions
Secured Loans 3.16 4.71 0.29 1.19 2.63
Current Liabilities 936.41 576.87 484.55 447.70 315.47
Provisions 20.59 13.16 30.19 25.96 10.26
960.16 594.74 515.03 474.85 328.36
Net worth (A + B + C + D - E) 954.08 657.43 450.20 372.24 146.31
Net worth represented by
F Share capital
- Equity share capital 519.05 8.56 8.56 8.56 8.56
- Preference share capital 1.96 2.52 2.52 2.52 2.08
Total Share capital 521.01 11.08 11.08 11.08 10.64
G Stock option outstanding 3.24 22.67 8.69 6.14 -
H Reserves and surplus
- General reserves - - 37.43 37.43 25.31 15.96
- Securities premium account 4.39 381.70 381.70 381.70 180.64
- Capital redemption reserves - 0.87 0.87 0.87 0.87
- Profit and loss account 425.44 203.68 10.43 (52.86) (61.80)
429.83 623.68 430.43 355.02 135.67
Net worth (F + G + H) 954.08 657.43 450.20 372.24 146.31
IPO/FPO Issues
Current Issues
|
Forthcoming Issues
|
Closed Issues



Performance of recent IPOs/FPOs
Top Performers
|
Bottom Performers

Company LTP (Rs.) List Date List Price Offer Price (Rs.) Chg (%)
Just Dial 1,320.35 05-Jun-13 590.00 530 123.8
Engineers India 297.90 28-Feb-14 149.40 150 99.4
Power Grid Corpn 130.65 19-Dec-13 97.10 90 34.6
Wonderla Holiday 194.00 09-May-14 164.75 125 17.8















Company Issue Issue Size
(Rs.Cr)
Open Date - Close Date Offer Price (Rs.)
Dhanuka
Commercial Ltd
IPO 4.44 22-May - 28-May 10


Annexure I - Restated Unconsolidated Summary Statement of Assets and Liabilities
Rs. in million
Particulars
31-Dec-
12
A Non-current assets
Fixed assets
Tangible assets
Intangible assets
Capital work-in-progress
Intangible assets under
development
Non-current investments
Deferred tax assets (net)
Long-term loans and advances
Other non-current assets
B Current assets
Current investments
Trade receivables
Cash and bank balances
Short-term loans and advances
Other current assets
Total assets (C= A + B)
Non-current liabilities
Long-term borrowings
Deferred tax liabilities (net)
Other long-term liabilities
Long-term provisions
Current liabilities
Trade payables
Other current liabilities
Short-term provisions
Total liabilities (F= D + E)
Share issue expenses (to the extent
not written off or adjusted)
Share Application money
Net Worth (C - F - G- H)
Networth represented by
Shareholders funds
Share capital
Equity share capital
Preference share capital
31-Mar-
12
As at
31-Mar- 31-Mar-
1110
31-
Mar-09
31-Mar-
08
542.21
63.56
-
11.79
617.56
-
-
203.37
-
820.93
4,500.69
3.97
257.99
128.18
21.79
4,912.62
5,733.55
326.98
21.40
3.18
8.72
360.28
-
9.14
203.50
-
572.92
1,568.00
-
237.35
59.00
40.48
1,904.83
2,477.75
253.94
17.99
-
-
271.93
-
12.43
145.23
-
429.59
1,182.22
0.60
196.09
101.58
4.17
1,484.66
1,914.25
181.92
6.33
-
-
188.25
22.51
27.89
78.62
0.28
317.55
785.10
0.35
113.99
35.18
-
934.62
1,252.17
136.86
5.03
-
-
141.89
13.69
126.87
36.03
0.26
318.74
402.47
0.69
203.43
39.90
-
646.49
965.23
115.45
7.85
-
-
123.30
13.69
113.22
23.95
7.24
281.40
407.04
7.71
136.87
14.07
-
565.69
847.09
C
D
-
1.84
28.80
9.85
40.49
64.36
1,562.84
17.12
1,644.32
1,684.81
-
-
-
22.95
-
22.95
43.95
1,325.50
12.92
1,382.37
1,405.32
38.76
1.49
-
15.61
-
17.10
49.28
873.19
20.59
943.06
960.16
-
3.16
-
14.79
-
17.95
29.76
533.87
13.16
576.79
594.74
-
-
-
14.89
15.27
30.16
19.08
450.87
14.92
484.87
515.03
-
0.29
-
41.08
14.95
56.32
27.88
379.64
11.01
418.53
474.85
-
E
F
G
H 0.61
4,048.13
-
1,033.67
-
954.09
-
657.43
-
450.20
-
372.24
I
694.44
-
519.08
11.64
519.05
1.96
8.56
2.52
8.56
2.52
8.56
2.52
195
Particulars
31-Dec-
12
694.44
31-Mar-
12
530.72
Total Share capital
J Reserves and surplus
Capital redemption reserve
Securities premium account
Stock option outstanding account
General reserve
Net surplus/(deficit) in the
statement of profit and loss
Total Reserves and surplus
Share issue expenses (to the extent
not written off or adjusted)
Net Worth (I + J - K )
Notes:
As at
31-Mar- 31-Mar-
1110
521.0111.08
31-
Mar-09
11.08
31-Mar-
08
11.08
-
2,447.15
10.44
-
896.10
3,353.69
-
-
-
8.83
-
532.88
541.71
38.76
-
4.40
3.24
-
425.44
433.08
-
0.87
381.70
22.67
37.43
203.68
646.35
-
0.87
381.70
8.69
37.43
10.43
439.12
-
0.87
381.70
6.14
25.31
(52.86)
361.16
- K
4,048.13 1,033.67 954.09 657.43 450.20 372.24
1) The above statement should be read with the notes to restated unconsolidated summary statements of assets
and liabilities, profits and losses and cash flows as appearing in Annexure IVA, IVB & IVC.
As per our report of even date
For S. R. Batliboi & Associates LLP
Firm registration number: 101049W
Chartered Accountants
per Govind Ahuja
Partner
Membership No. 48966
Place : Mumbai
Date: April 3. 2013
196
Annexure II - Restated Unconsolidated Summary Statement of Profits and Losses
Rs. in million
Particulars Nine months
period ended
31-Dec-12
31-Mar-
12
For the year ended
31-Mar- 31-Mar-31-
1110Mar-09
31-
Mar-08
Income from continuing
operations
Revenue from operations
Sale of search and other related
services
Yellow pages publication
services
Other operating revenue
(revenue from reseller)
Other income
Total revenue
Expenses
Employee benefits expense
Depreciation and amortisation
expense
Finance cost
Other expenses
Total expenses
Restated profit before tax and
exceptional items from
continuing operations
Exceptional items
Restated profit before tax from
continuing operations
Tax expense/(income)
Current tax
Deferred tax charge /(credit)
Fringe benefit tax
Total tax expense
Restated profit after tax from
continuing operations (A)
Discontinuing operation
Profit before tax from
discontinuing operations
Tax expense of discontinuing
operations
Restated Profit after tax from
discontinuing operations (B)
Restated profit for the
period/year (A + B)
Notes:
2,643.63
-
1.34
71.17
2,716.14
1,290.28
101.98
0.05
619.47
2,011.78
704.36
2,593.98
-
26.63
131.54
2,752.15
1,308.37
90.23
0.17
639.94
2,038.71
713.44
1,796.03
-
43.30
37.27
1,876.60
947.17
67.88
0.29
438.29
1,453.63
422.97
1,160.62
148.45
-
38.56
1,347.63
668.82
49.99
0.04
336.55
1,055.40
292.23
735.39
123.83
-
58.92
918.14
522.77
38.41
0.05
257.09
818.32
99.82
510.18
185.69
-
20.16
716.03
420.54
24.46
0.14
238.62
683.76
32.27
(15.25)
689.11
-
713.44
-
422.97
-
292.23
-
99.82
-
32.27
207.35
10.98
-
218.33
470.78
205.96
3.26
-
209.22
504.22
119.24
15.48
-
134.72
288.25
-
98.98
-
98.98
193.25
35.17
(13.65)
2.89
24.41
75.41
41.87
(33.27)
2.78
11.38
20.89
-
-
-
2.30
0.71
1.59
-
-
-
-
-
-
-
-
-
-
-
-
470.78 505.81 288.25 193.25 75.41 20.89
The above statement should be read with the notes to restated unconsolidated summary statements of assets and
liabilities, profits and losses and cash flows as appearing in Annexure IVA, IVB & IVC.
197
As per our report of even date
For S. R. Batliboi & Associates LLP
Firm registration number: 101049W
Chartered Accountants
per Govind Ahuja
Partner
Membership No. 48966
Place : Mumbai
Date: April 3. 2013
198
Annexure III - Restated Unconsolidated Summary Statement of Cash Flows
Rs. in million
Particulars Nine months
period ended
31-Dec-12
31-Mar-
12
For the year ended
31-Mar- 31-Mar- 31-Mar-
111009
31-Mar-
08
A. CASH FLOW FROM
OPERATING ACTIVITIES
Profit before taxation from
continuing operations (as restated)
Profit before taxation from
discontinued operations (as
restated)
Profit before taxation (as
restated)
Non cash adjustments to
reconcile profit before tax to net
cash flows
Depreciation and amortisation
expense
Employee stock compensation
expense
Loss/(profit) on sale/scrap of
fixed assets (net)
Unrealized foreign exchange
loss (net)
Advertisement expenses
Loss/(profit) on sale of current
investments
Loss on sale of long term
investment
Interest income
Dividend income
Interest Expense
Operating profit before working
capital changes (as restated)
Movements in Working Capital
(Increase)/decrease in trade
receivables
(Increase)/decrease in short-term
loans and advances
(Increase)/decrease in long-term
loans and advances
(Increase)/decrease in other
current assets
Increase/(decrease) in trade
payables
Increase in other current liabilities
Increase/(decrease) in other non-
current liabilities
Increase/(decrease) in long-term
provisions
Increase/(decrease) in short-term
provisions
Cash flow from operations
689.11
-
713.44
2.30
422.97
-
292.23
-
99.82
-
32.27
-
689.11 715.74 422.97 292.23 99.82 32.27
101.98
3.19
0.11
-
-
(44.43)
-
(1.65)
(11.87)
0.05
736.49
90.23
5.60
(0.05)
-
-
(42.29)
0.48
(4.30)
(43.55)
0.17
722.03
67.88
3.24
12.29
0.80
4.40
(2.78)
-
(2.27)
(28.61)
0.29
478.21
49.99
13.97
(0.16)
0.05
-
(3.07)
-
(8.40)
(25.84)
0.04
318.81
38.41
2.55
(0.71)
-
-
(19.73)
-
(7.59)
(29.40)
0.05
83.40
24.46
6.14
(0.31)
-
-
0.56
-
(4.95)
(14.38)
0.14
43.93
(3.97)
(69.19)
(19.81)
0.06
20.40
238.68
5.85
9.85
4.20
922.56
0.60
(1.65)
(4.26)
2.51
(5.34)
452.49
7.35
-
(7.68)
1,166.05
(0.25)
(66.70)
(40.81)
(4.16)
19.52
339.21
0.81
-
7.43
733.26
0.34
4.99
(9.11)
-
10.68
81.74
(0.09)
(1.91)
(1.75)
403.70
7.03
(25.82)
(8.90)
-
(8.79)
71.84
(26.20)
1.97
6.51
101.04
(6.12)
7.62
22.81
-
10.82
125.79
(6.97)
(26.69)
5.18
176.37
199
Particulars
Direct taxes paid (including fringe
benefit taxes paid) (net of refunds)
Net cash generated from
operating activities (A)
B. CASH FLOW USED IN
INVESTING ACTIVITIES
Purchase of fixed assets, including
intangible assets, capital work in
progress and capital advances
Proceeds from sale of fixed assets
Investment in subsidiaries
Purchase of current investments
Purchase of long term investment
Sale of current investments
Loans given
Proceeds from loan repaid
Proceeds from dilution of shares
by subsidiary
Investment in bank deposit (with
maturity more than three months)
Redemption/maturity of bank
deposit (with maturity more than
three months)
Interest received
Proceeds from sale of investments
in subsidiary
Dividend received
Net cash used in investing
activities (B)
C. CASH FLOW FROM
/(USED IN) FINANCING
ACTIVITIES
Long term borrowings taken
Repayments of long term
borrowings
Receipts from issuance of
preference shares (including
premium)
Share Application money pending
allotment
Receipts from issuance of equity
shares (including premium)
Share issue expenses
Interest paid
Dividend paid
Dividend distribution tax
Net cash generated from/(used
in) financing activities (C)
Net increase/(decrease) in cash
and cash equivalents(A+
Nine months
period ended
31-Dec-12
(238.02)
684.54
31-Mar-
12
(208.84)
957.21
For the year ended
31-Mar- 31-Mar- 31-Mar-
111009
(133.19)(44.57)(39.73)
600.07 359.13 61.31
31-Mar-
08
(34.18)
142.19
(308.96) (230.84) (191.86) (99.10) (61.59) (56.81)
0.21
-
(6,698.16)
-
3,809.90
-
-
-
(0.51)
0.47
0.20
-
(3,932.44)
(580.00)
3,421.70
(111.74)
156.03
-
(24.53)
22.81
16.05
-
(2,005.91)
(144.76)
1,773.56
-
-
5.25
(49.62)
38.95
0.35
(14.11)
(899.81)
-
525.51
-
-
-
(47.21)
188.47
2.12
-
(563.85)
-
588.14
-
-
-
(142.57)
42.28
0.58
-
(307.04)
-
49.43
-
-
-
(36.86)
33.24
0.04
-
11.87
(3,185.14)
4.24
22.03
43.55
(1,208.99)
1.88
-
28.61
(527.85)
8.40
-
25.84
(311.66)
7.59
-
29.40
(98.48)
4.95
-
14.38
(298.13)
-
(1.33)
-
-
(1.67)
333.86
-
(1.54)
-
4.99
(0.57)
-
-
(0.90)
-
-
(1.44)
201.51
0.61
2,548.07
(26.10)
(0.05)
-
-
2,521.20
20.60
-
0.22
(40.91)
(0.17)
-
-
291.33
39.55
-
0.75
-
(0.29)
-
-
(1.08)
71.14
-
-
-
(0.04)
-
-
4.38
51.85
-
-
-
(0.05)
(2.22)
(0.38)
(3.55)
(40.72)
-
-
-
(0.14)
-
-
199.93
43.99
200
Particulars Nine months
period ended
31-Dec-12
214.54
235.14
31-Mar-
12
174.99
214.54
For the year ended
31-Mar- 31-Mar- 31-Mar-
111009
103.85
174.99
52.00
103.85
92.72
52.00
31-Mar-
08
48.73
92.72
B+C)
Cash and cash equivalents at the
beginning of the period/year
Total Cash and cash equivalents
at the end of the period/year
Components of Cash and
Cash Equivalents
Cash on hand
Cheques/drafts on hand
Balance with scheduled
banks:
Current account
Nine months period
ended 31-Dec-12
6.83
-
31-Mar-
12
5.89
12.13
For the year ended
31-Mar- 31-Mar-31-
1110Mar-09
4.590.832.63
18.36--
31-
Mar-08
2.72
-
228.31
235.14
196.52
214.54
152.04
174.99
103.02
103.85
49.37
52.00
90.00
92.72
Notes:
1) Figures in brackets indicate cash outflow
2) The above statement should be read with the notes to restated unconsolidated summary statements of assets
and liabilities, profits and losses and cash flows as appearing in Annexure IVA, IVB & IVC.
As per our report of even date
For S. R. Batliboi & Associates LLP
Firm registration number: 101049W
Chartered Accountants
per Govind Ahuja
Partner
Membership No. 48966
Place : Mumbai
Date: April 3. 2013
201
Notes to restated unconsolidated summary financial statements
Annexure IVA: Notes on Material Adjustments
The summary of results of restatement made in the audited unconsolidated financials statements for the respective
years and its impact on the profit/ (loss) of the Company is as follows
Rs. in million
Particulars Nine
months
period
ended 31-
Dec-12
470.78
31-
Mar-
12
505.81
For the year ended
31-31-31-Mar-31-
Mar-Mar-1009Mar-08
11
295.39 (104.78) 121.20 93.51 (A) Net Profit/(loss) as per audited
financial statements
Adjustments due to changes in accounting
policies
Increase/ (Decrease) in Depreciation due to
change in method from Written Down Value
(WDV) Method to Straight Line Method
(SLM)(Refer Note 1(a) of Annexure IVB)
Increase in profit on sale of assets due to
change in method of depreciation from WDV
to SLM basis.(Refer Note 1(a) of Annexure
IVB)
Other Adjustments
Increase/(Decrease) in revenues on account
of revenue recognition on accrual basis as per
Revenue Recognition policy mandated by
AS-9 (Refer Note 2(A)(a) of Annexure IVB)
Provision for Compensated Absences(Refer
Note 2(A)(e) of Annexure IVB)
Lease rent adjustment, for straight lining of
leases as required by AS-19 - Accounting for
Leases(Refer Note 2(A)(c) of Annexure IVB)
Printing and Publishing expenses restated
due to change in policy of recognising
printing and publishing expenses based on
publishing dates.(Refer Note 2(A)(b) of
Annexure IVB)
Adjustment for other employee statutory
dues (Refer Note 2(A)(f) of Annexure IVB)
Employee Stock Options - accounting
treatment as per the guidance note issued by
the Institute of Chartered Accountants of
India (Refer Note 2(A)(d) of Annexure IVB)
Reversal of Prior year adjustments due to the
expense recognition in the year to which it
relates.
(B) Total Adjustments
(C) Tax (under-provisions)/over-
provisions (Refer Note 2(B) of Annexure
IVB)
(D) Deferred tax impact of adjustments
Restated Profit (A + B + C + D)
- - - (10.17) 1.91 6.86
- - - - 0.70 0.27
- - - 379.57 (48.75) (97.61)
-
-
-
-
-
-
14.92
3.13
(6.51)
0.38
(2.58)
(1.16)
- - - - 0.82 0.24
-
-
-
-
-
-
23.91
12.62
(8.02)
(2.56)
(8.39)
(6.14)
- - - - (0.28) -
-
-
-
-
-
0.68
423.98
2.34
(62.31)
0.67
(108.51)
(0.79)
-
470.78
-
505.81
(7.82)
288.25
(128.29)
193.25
15.85
75.41
36.68
20.89
202
Notes:
1) The above statement should be read with the notes to restated unconsolidated summary statements of assets
and liabilities, profits and losses and cash flows as appearing in Annexure IVB & IVC.
2) During the year ended March 31, 2012, the revised Schedule VI notified under the Companies Act, 1956, has
become applicable to the Company for preparation and presentation of its financial statements. The adoption
of revised Schedule VI of the Companies Act, 1956 does not impact recognition and measurement principles
followed for preparation of financial statements. However, it has significant impact on presentation and
disclosures made in the financial statements. The Company has also reclassified the figures for the years
ended March 31, 2011, 2010, 2009 and 2008 in accordance with the requirements applicable for the year
ended March 31, 2012.
203