Balance Sheet - FY 2012-13

Caliber Point Business Solutions Limited
Standalone Balance Sheet for period 01/01/2013 to 31/12/2013
[400100] Disclosure of general information about company

Unless otherwise specified, all monetary values are in INR
01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Caliber Point Business
Name of company Solutions Limited
Corporate identity number U72900MH2004PLC146322
Permanent account number of entity AACCC3705H
Building No 3,Sector
Ii,Millenium Business
Park, , Ttc Industrial
Address of registered office of company Area, Mahape, , Navi
Mumbai , MAHARASHTRA ,
INDIA - 400710
Commercial and
Type of industry Industrial
Date of board meeting when final accounts were approved 07/02/2014
Period covered by financial statements 12 MONTH
Date of start of reporting period 01/01/2013 01/01/2012
Date of end of reporting period 31/12/2013 31/12/2012
Nature of report standalone consolidated Standalone
Content of report Balance Sheet
Description of presentation currency INR
Level of rounding used in financial statements Actual
Type of cash flow statement Indirect Method
[400400] Disclosures - Directors report
Details of directors signing board report [Table] ..(1)

Directors signing board report [Axis] 1 2
01/01/2013 01/01/2013
to to
31/12/2013 31/12/2013
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 Venkat Peruvemba
Middle name of director Ramanan Ramachandram
Last name of director Ramachandran Chandrashekar
Designation of director Director Director
Director identification number of director 01956549 02251080
Date of signing board report 07/02/2014 07/02/2014
Caliber Point Business Solutions Limited Standalone Balance Sheet for period 01/01/2013 to 31/12/2013

01/01/2013
to
31/12/2013
Textual information (1)
Disclosure in board of directors report explanatory [TextBlock] [See below]
Description of state of companies affair [See below]
Details regarding energy conservation [See below]
Details regarding technology absorption [See below]
FOREIGN EXCHANGE
EARNINGS AND OUTGO : The
details of Foreign
Exchange Earnings and
Details regarding foreign exchange earnings and outgo Outgo are mentioned in
Note 31 (a) (b) and (c) in
Notes to Accounts,
forming part of the
Balance Sheet.
Particulars of employees as per provisions of section 217 [See below]
Disclosures in director?s responsibility statement [See below]
Director's comments on qualification(s), reservation(s) or adverse
Not Applicable
remark(s) of auditors as per board's report
2
Disclosure in board of directors report explanatory [Text Block]
DIRECTORS? REPORT
To,
The Members of Caliber Point Business Solutions Limited
The Directors are pleased to present their Tenth Annual Report on the business and operations of Caliber Point
Business Solutions Limited (hereafter referred to as (?Caliber Point?) for the calendar year ended 31 st December,
2013.
Financial Highlights:
Year ended 31 st December

2013 2012
Rs. In lacs Rs. In lacs
Income from Operations 9944.18 9671.03
Other Income 225.05 234.57

Total Income from Operations
Profit before Depreciation & Tax 10169.23 9905.60
Less: Depreciation
739.01 922.42
385.22 331.25
Profit before taxation 353.79 591.17
3
Less : Exceptional Item 510.11 -

Less: Provision for taxation
(31.26) (171.62)
Net Profit/(Loss) after tax (125.06) 762.79
Appropriation :
Add :-Balance brought forward from previous

year
3654.20 3391.41
Less : Transfer to General Reserve
- 500.00
Balance carried to Balance Sheet
3529.14 3654.20
RESULTS OF OPERATIONS
Your company in its tenth year of operations performed well and registered a total income of Rs. 9944.18 lacs as
compared to Rs. 9671.03 lacs in the previous period and a Net profit before Tax of Rs. 353.79 lacs as compared to Rs.
591.17 lacs in the previous period.
The Company also has decided to merge with its parent company M/s Hexaware Technologies Limited and sell under a
single brand ?Hexaware?. Since the sales teams of parent company and our company have decided to go to the market
together it would be in the interest of the company to sell with single brand name ?Hexaware?.
The Company had recognised MAT credit as an asset in its books of account in accordance with The Guidance Note on
Accounting for Credit Available in Respect of Minimum Alternative Tax Under the Income-tax Act, 1961 issued by the
Institute of Chartered Accountants of India. In December 2013, the Board of Directors of Hexaware Technologies Ltd,
the Holding company passed a resolution approving the merger of the Company with the holding company effective
April 1, 2013. Considering this merger and the requirements for recognition of MAT asset as stipulated in the
Guidance note, MAT credit of Rs 510.11 lakhs as at the balance sheet date has been written off.
The year 2013 continued to be a tough year for industries globally. The macroeconomic conditions were challenging
worldwide. Most customers curtailed their budgets, the decision cycles were considerable longer and negotiations got
delayed. This in turn impacted the demand environment in the ITeS industry as well.
Auditors
Our statutory Auditors, M/s. Deloitte Haskins & Sells, Chartered Accountants, Mumbai retire at the ensuing Annual
General Meeting and are eligible for reappointment.
Prospects
4
Caliber Point is strongly poised to leverage its existing strengths to emerge as a leader in the Indian BPO industry. With
strong backing from its parent company - Hexaware Technologies, a clear focus on lucrative BPO domains including
Healthcare, Finance and Accounting and HR, world class processes, a robust offshore service delivery model, strong
domain expertise, state-of-the-art infrastructure and a go-to-market strategy in place, your company has a strong chance
of capturing large market shares in our target market segments and creating value for our Investors, customers and
employees .
Quality
Your Company?s quality policy is ?To be competitive and proactive in providing BPO Solutions to customers by
continuously striving to exceed their expectations.?
An aggressive process management program and a focused approach to process and quality management that addresses
the primary need of bridging the gap between customer expectations and performance has helped your Company to
exceed customer expectations and continuously improve customer satisfaction rating.
Use of best industry practices through adoption of international standards and integration of customer?s best practices
and processes has enhanced the capability of our employees to meet the challenges of a changing environment and has
instilled a sense of pride in their work.
Human Resource Management
Your company?s Human Resource Management (HCM) philosophy can be summed in a nutshell ? Attract, Retain and
Develop. We currently have attrition rate much below than the average attrition in the BPO industry. Some of the
salient features of our HR practices are:-
State-of-the-art infrastructure equipped with latest training facilities Teaming up with various institutes for education
and professional local courses Internal Job posting program to best utilize our in house talent. Employee Satisfaction
Surveys to manage employee satisfaction Staggered working hours/shifts for HCM to cater to the 24x7 organisation
Consistent communication through Notice Boards, Intranet & Management meetings.
The Head Count stood at 1636 at the end of December 31, 2013 .
Corporate governance and Management Discussion and Analysis
Your Company has been practicing the principles of good corporate governance. The Board of Directors supports the
broad principles of corporate governance. In addition to the basic governance issues, the board lays strong emphasis on
transparency, accountability and integrity.
Directors' responsibility statement
As required under Section 217(2AA) of the Companies Act, 1956, your Directors? of the Company hereby state and
confirm that:
(i) in the preparation of the annual accounts, the applicable accounting standards have been followed
along with proper explanations relating to material departures;
(ii) the Directors have selected such accounting policies and applied them consistently and made
judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state
5
of affairs of the Company at the end of the financial year and of the profit or loss of the Company for
that period;
(iii) the Directors have taken proper and sufficient care for the maintenance of adequate accounting
records in accordance with the provisions of the Companies Act, 1956 for safeguarding the assets of
the Company and for preventing and detecting fraud and other irregularities;
(iv) the Directors have prepared the annual accounts on a going concern basis.
Fixed deposits
During the year under review, your Company did not accept or invite any deposits from the public, and as such, no
amount of principal or interest was outstanding as on the balance sheet date.
Managerial remuneration
During 2013, Mr. R. U. Srinivas ? CEO and Executive Director resigned from the company and his last date was 15 th
August 2013. The company hired Mr. Chinmoy Banerjee as CEO of the company w.e.f. 1 st August 2013. The
managerial remuneration paid to Mr. R. U. Srinivas ? CEO and Executive Director and Mr. Chinmoy Banerjee ? CEO
was Rs. 18,601,154/- (Rs. 13,554,336/-)
Insurance
All the properties of the Company were adequately insured. Your company has sufficiently insured itself from various
insurance policies to mitigate risks arising from third party or customer claims, property/casualty etc.
Conservation of energy, technology absorption, foreign exchange earnings and outgo
The information relating to Conservation of Energy, Technology Absorption, Foreign Exchange Earnings and Outgo
required under Section 217(1)(e) of the Companies (Disclosure of Particulars in the Report of Board of Directors)
Rules, 1988 is annexed to and forms part of this Report.
Employees
Information as per section 217 (2A) of the Companies Act, 1956 read with the Companies (Particulars of Employees)
Rules, 1975, the particulars of employees forms part of this report. However, as permitted by section 219(I)(b)(iv) of
the Companies Act, 1956, any member interested in obtaining such particulars may inspect the same at the Registered
Office of the Company or write to the Company Secretary for a copy thereof.
6
Acknowledgment
Your directors thank all customers, vendors, bankers for their continued support of your Company?s growth. Your
directors place on record their appreciation of the contribution made by the employees at all levels, who through their
competence, hard work, dedication and team work have enabled the Company to accelerate its growth.
Your directors thank the various agencies like STPI, Customs, MIDC, MADC and various government agencies for
their support during the year, and look forward to their continued support in the future.
For and on Behalf of the Board of Directors
R. V. Ramanan P. R. Chandrasekar
Director Director
Place : Mumbai
Date : 7 th February, 2014
ANNEXURE TO DIRECTORS? REPORT
INFORMATION RELATING TO CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION,

RESEARCH AND DEVELOPMENT AND FOREIGN EXCHANGE EARNINGS AND OUTGO FORMING
PART OF DIRECTOR?S REPORT IN TERMS OF SECTION 217(1)(e) OF THE COMPANIES ACT, 1956,
AND RULES MADE THEREUNDER.
CONSERVATION OF ENERGY
7
The operations of the Company are not energy-intensive. However, the Company makes evaluation on a continuous
basis to explore new technologies and techniques to make the infrastructure more energy efficient.
TECHNOLOGY ABSORPTION
Caliber Point has made substantial investments in the following technology infrastructure in previous and current year:-
Fibre optic Technology for the backbone of Local area Network. Gigabit UTP Network. Layer 3 Network with 3 Com
Products Dell Intel Xeon Servers Internet from TATA with separate local loops from MTNL. Network Security using
Stonegate Firewall and IDS. CCTV Flap Barriers
RESEARCH & DEVELOPMENT
Research & development is a continuous process in Caliber Point. A number of tools are developed in house to
complete the various projects in the healthcare, finance and other segments.
The various tools currently in use are listed as follows :-
Pro TraK which handles complete end to end tracking of transactions AllocateX which handles automatic work
allocation iClaim is a complete customizable tool for healthcare projects with high speed and accuracy FeTCH is a
completely automated FTP transaction tool. UniVIEW is online reports viewer and project status monitor for the end
client.
Caliber Point has also developed state-of-art systems to streamline its day to day operations by effective use of Intranet.
FOREIGN EXCHANGE EARNINGS AND OUTGO :
The details of Foreign Exchange Earnings and Outgo are mentioned in Note 31 (a) (b) and (c) in Notes to Accounts,
forming part of the Balance Sheet.
For and on behalf of the Board of Directors
8
R. V. Ramanan P. R. Chandrasekar
Director Director
Place : Mumbai
Date : 7 th February, 2014
Description of state of companies affair

DIRECTORS? REPORT To, The Members of Caliber Point Business Solutions Limited The Directors are pleased to present their Tenth Annual
Report on the business and operations of Caliber Point Business Solutions Limited (hereafter referred to as (?Caliber Point?) for the calendar year
ended 31st December, 2013. Financial Highlights: Year ended 31st December 2013 Rs. In lacs2012 Rs. In lacs Income from Operations Other
Income Total Income from Operations Profit before Depreciation & Tax Less: Depreciation 9944.18 225.05 10169.23 739.01 385.22 9671.03
234.57 9905.60 922.42 331.25 Profit before taxation Less : Exceptional Item Less: Provision for taxation 353.79 510.11 (31.26)591.17 - (171.62)
Net Profit/(Loss) after tax (125.06)762.79 Appropriation : Add :-Balance brought forward from previous year Less : Transfer to General Reserve
Balance carried to Balance Sheet 3654.20 - 3529.14 3391.41 500.00 3654.20 RESULTS OF OPERATIONS Your company in its tenth year of
operations performed well and registered a total income of Rs. 9944.18 lacs as compared to Rs. 9671.03 lacs in the previous period and a Net
profit before Tax of Rs. 353.79 lacs as compared to Rs. 591.17 lacs in the previous period. The Company also has decided to merge with its
parent company M/s Hexaware Technologies Limited and sell under a single brand ?Hexaware?. Since the sales teams of parent company and our
company have decided to go to the market together it would be in the interest of the company to sell with single brand name ?Hexaware?. The
Company had recognised MAT credit as an asset in its books of account in accordance with The Guidance Note on Accounting for Credit
Available in Respect of Minimum Alternative Tax Under the Income-tax Act, 1961 issued by the Institute of Chartered Accountants of India. In
December 2013, the Board of Directors of Hexaware Technologies Ltd, the Holding company passed a resolution approving the merger of the
Company with the holding company effective April 1, 2013. Considering this merger and the requirements for recognition of MAT asset as
stipulated in the Guidance note, MAT credit of Rs 510.11 lakhs as at the balance sheet date has been written off. The year 2013 continued to be a
tough year for industries globally. The macroeconomic conditions were challenging worldwide. Most customers curtailed their budgets, the
decision cycles were considerable longer and negotiations got delayed. This in turn impacted the demand environment in the ITeS industry as
well.
Details regarding energy conservation

Conservation of energy, technology absorption, foreign exchange earnings and outgo The information relating to Conservation of Energy,
Technology Absorption, Foreign Exchange Earnings and Outgo required under Section 217(1)(e) of the Companies (Disclosure of Particulars in
the Report of Board of Directors) Rules, 1988 is annexed to and forms part of this Report.
9
Details regarding technology absorption

ANNEXURE TO DIRECTORS? REPORT INFORMATION RELATING TO CONSERVATION OF ENERGY, TECHNOLOGY
ABSORPTION, RESEARCH AND DEVELOPMENT AND FOREIGN EXCHANGE EARNINGS AND OUTGO FORMING PART OF
DIRECTOR?S REPORT IN TERMS OF SECTION 217(1)(e) OF THE COMPANIES ACT, 1956, AND RULES MADE THEREUNDER.
CONSERVATION OF ENERGY: The operations of the Company are not energy-intensive. However, the Company makes evaluation on a
continuous basis to explore new technologies and techniques to make the infrastructure more energy efficient. TECHNOLOGY ABSORPTION:
Caliber Point has made substantial investments in the following technology infrastructure in previous and current year:- Fibre optic Technology
for the backbone of Local area Network. Gigabit UTP Network. Layer 3 Network with 3 Com Products Dell Intel Xeon Servers Internet from
TATA with separate local loops from MTNL. Network Security using Stonegate Firewall and IDS. CCTV Flap Barriers RESEARCH &
DEVELOPMENT : Research & development is a continuous process in Caliber Point. A number of tools are developed in house to complete the
various projects in the healthcare, finance and other segments. The various tools currently in use are listed as follows :- Pro TraK which handles
complete end to end tracking of transactions AllocateX which handles automatic work allocation iClaim is a complete customizable tool for
healthcare projects with high speed and accuracy FeTCH is a completely automated FTP transaction tool. UniVIEW is online reports viewer and
project status monitor for the end client. Caliber Point has also developed state-of-art systems to streamline its day to day operations by effective
use of Intranet.
Particulars of employees as per provisions of section 217

Employees Information as per section 217 (2A) of the Companies Act, 1956 read with the Companies (Particulars of Employees) Rules, 1975, the
particulars of employees forms part of this report. However, as permitted by section 219(I)(b)(iv) of the Companies Act, 1956, any member
interested in obtaining such particulars may inspect the same at the Registered Office of the Company or write to the Company Secretary for a
copy thereof.
Disclosures in director?s responsibility statement

Directors' responsibility statement As required under Section 217(2AA) of the Companies Act, 1956, your Directors? of the Company hereby
state and confirm that: (i) in the preparation of the annual accounts, the applicable accounting standards have been followed along with proper
explanations relating to material departures; (ii) the Directors have selected such accounting policies and applied them consistently and made
judgments and estimates that are reasonable and prudent so as to give a true and fair view of the state of affairs of the Company at the end of the
financial year and of the profit or loss of the Company for that period; (iii) the Directors have taken proper and sufficient care for the maintenance
of adequate accounting records in accordance with the provisions of the Companies Act, 1956 for safeguarding the assets of the Company and for
preventing and detecting fraud and other irregularities; (iv) the Directors have prepared the annual accounts on a going concern basis.
10
[400200] Disclosures - Auditors report
Details regarding auditors [Table] ..(1)

Auditors [Axis] 1
01/01/2013
to
31/12/2013
Details regarding auditors [Abstract]
Details regarding auditors [LineItems]
Category of auditor Auditors firm
Deloitte Haskins &
Name of audit firm Sells
RAJAN
Name of auditor signing report DATTATRAY
KAMAT
Firms registration number of audit firm 117366W
Membership number of auditor 036822
12, Dr. Annie Besant
Road,Opp. Shiv
Address of auditors Sagar Estate, Worli,
Mumbai 400018.
Permanent account number of auditor or auditor's firm AADFD2337G
SRN of form 23B S21033246
Date of signing audit report by auditors 07/02/2014
Date of signing of balance sheet by auditors 07/02/2014
11
Disclosure of auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Table] ..(1)
Auditor's Clause not
Auditor's qualification(s), reservation(s) or adverse remark(s) in auditors' report [Axis] favourable remark applicable
[Member] [Member]
01/01/2013 01/01/2013
to to
31/12/2013 31/12/2013
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]
Textual information
Disclosure in auditors report relating to fixed assets (7) [See below]
a)The Company has
maintained proper
records showing full
Disclosure relating to quantitative details of fixed assets particulars including
quantitative details
and location of fixed
assets.
Disclosure relating to physical verification and material discrepancies of fixed Textual information
assets (8) [See below]
The Company has
not disposed off a
Disclosure relating to fixed assets disposed off substantial part of
fixed assets during
the year
Textual information
Disclosure in auditors report relating to inventories (9) [See below]
Disclosure of physical verification of inventories at fixed intervals Not Applicable
Disclosure of procedure followed for physical verification of inventories Not Applicable
Disclosure about maintenance of inventory records and material discrepancies Not Applicable
Textual information
Disclosure in auditors report relating to loans (10) [See below]
Disclosure about loans granted or taken by parties covered under section 301 of
Not Applicable
companies act
Disclosure regarding terms and conditions of loans granted or taken Not Applicable
Disclosure regarding terms of payment of loans granted or taken Not Applicable
Disclosure regarding terms of recovery of loans granted or taken Not Applicable
Textual information
Disclosure in auditors report relating to internal control system (11) [See below]
Disclosure in auditors report relating to contracts and arrangements under Textual information
section 301 of companies act (12) [See below]
Disclosure relating to presence of register for necessary transactions Not Applicable
Disclosure relating to reasonability of transactions Not Applicable
Textual information
Disclosure in auditors report relating to deposits accepted from public (13) [See below]
Textual information
Disclosure in auditors report relating to companies internal audit system (14) [See below]
Textual information
Disclosure in auditors report relating to maintenance of cost records (15) [See below]
Textual information
Disclosure in auditors report relating to statutory dues (16) [See below]
Textual information
Disclosure relating to regularity in payment of undisputed statutory dues (17) [See below]
Textual information
Disclosure relating to disputed statutory dues (18) [See below]
i) The Company has
no accumulated
losses at the end of
the financial year
and it has not
Disclosure in auditors report relating to accumulated losses incurred cash losses
during the year and
in the immediately
preceding financial
year.
12
i) In our opinion and

according to the
information and
explanations given
to us, the Company
Disclosure in auditors report relating to default in repayment of financial dues has not borrowed
any amounts from
banks, financial
institutions or by
issue of debentures.
Disclosure in auditors report relating to loans and advances granted by way Textual information
of pledge of shares debentures and other securities (19) [See below]
Textual information
Disclosure in auditors report relating to provisions under special statute (20) [See below]
Disclosure relating to net owned fund to deposit liability ratio Not Applicable
Disclosure relating to income recognition and provisioning against assets Not Applicable
Disclosure relating to credit appraisal procedure Not Applicable
Disclosure relating to repayment schedule and procedure of recovery Not Applicable
Disclosure in auditors report relating to adequacy of records maintained by share Textual information
trading companies (21) [See below]
Textual information
Disclosure in auditors report relating to guarantee given (22) [See below]
i) The Company has
not taken any term
loan during the year
and hence the
Disclosure in auditors report relating to term loans used for purpose other than
question of applying
for purpose they were raised term loans for the
purpose for which
they were obtained
does not arise
Disclosure in auditors report relating to nature and amount of fund raised Textual information
for short-term has been used for long-term or vice versa (23) [See below]
Textual information
Disclosure in auditors report relating to preferential allotment of shares (24) [See below]
Disclosure in auditors report relating to securities created against debentures Textual information
issued (25) [See below]
i) According to the
information and
explanations given
Disclosure in auditors report relating to purpose and end use of money raised to us, the Company
through public issues has not raised any
money by way of
public issues during
the year.
Textual information
Disclosure in auditors report relating to any material fraud reported during period (26) [See below]

01/01/2013
to
31/12/2013
Disclosure in auditor?s report explanatory [TextBlock] [See below]
Whether companies auditors report order is applicable on company Yes
Whether auditors' report has been qualified or has any reservations or
No
contains adverse remarks
Disclosure in auditors report relating to fixed assets

a)The Company has maintained proper records showing full particulars including quantitative details and location of fixed assets. b) According to
the information and explanations given to us, the fixed assets have been physically verified by the management during the year and no material
discrepancies were noticed on verification. In our opinion, the frequency of verification is reasonable having regard to the size of the Company
and nature of its assets. c)The Company has not disposed off a substantial part of fixed assets during the year.
13
Disclosure relating to physical verification and material discrepancies of fixed assets

According to the information and explanations given to us, the fixed assets have been physically verified by the management during the year and
no material discrepancies were noticed on verification. In our opinion, the frequency of verification is reasonable having regard to the size of the
Company and nature of its assets
Disclosure in auditors report relating to inventories

i) The activities of the Company and the nature of its business do not involve the use of inventory. Accordingly, clause 4 (ii) of the Companies
(Auditor?s Report) Order, 2003 is not applicable to the Company.
Disclosure in auditors report relating to loans

i) According to the information and explanation given to us, the Company has not granted or taken any loan secured/unsecured to or from
companies, firms or other parties covered in the Register maintained under Section 301 of the Companies Act, 1956. Accordingly, clause 4 (iii) of
the Companies (Auditors? Report) Order, 2003 is not applicable to the Company.
Disclosure in auditors report relating to internal control system

i) 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 nature of its business for purchase of fixed assets and sale of services. The activities of the Company do not involve
purchase of inventory and sale of goods. During the course of our audit, we have not observed any major weaknesses in internal control system.
Disclosure in auditors report relating to contracts and arrangements under section 301 of companies act
i) According to the information and explanation given to us, there are no contracts or arrangements referred to in Section 301 of the Companies
Act, 1956 that need to be entered in the register required to be maintained under that section. Accordingly, the provisions of clause 4 (v) of the
Companies (Auditor?s Report) Order, 2003 are not applicable to the Company.
Disclosure in auditors report relating to deposits accepted from public

i) The Company has not accepted any deposits from the public and hence the directives issued by the Reserve bank of India and the provisions of
Sec 58A, 58AA or any other relevant provisions of the Companies Act and the Companies (Acceptance of Deposit) Rules, 1975 with regard to
the deposits accepted from the public are not applicable to the Company.
Disclosure in auditors report relating to companies internal audit system

i) In our opinion, the internal audit function carried out during the year, by a firm of Chartered Accountants appointed by the Management has
been commensurate with the size of the Company and nature of its business.
14
Disclosure in auditors report relating to maintenance of cost records

i) According to the information and explanations given to us, the Central Government has not prescribed maintenance of cost records under
section 209(1)(d) of the Companies Act, 1956. Therefore, the provisions of clause 4 (viii) of the Companies (Auditor?s Report) Order, 2003 is not
applicable to the Company.
Disclosure in auditors report relating to statutory dues

a) The Company has generally been regular in depositing with the appropriate authorities, undisputed statutory dues including Provident Fund,
Employees? State Insurance, Income tax, Wealth tax, Service tax, Custom duty, cess and any other material statutory dues applicable to it.
According to the information and explanations given to us, no undisputed amounts payable in respect of statutory dues were in arrears, as at
December 31, 2013 for a period of more than six months from the date they became payable.
Disclosure relating to regularity in payment of undisputed statutory dues

a) The Company has generally been regular in depositing with the appropriate authorities, undisputed statutory dues including Provident Fund,
Employees? State Insurance, Income tax, Wealth tax, Service tax, Custom duty, cess and any other material statutory dues applicable to it.
According to the information and explanations given to us, no undisputed amounts payable in respect of statutory dues were in arrears, as at
December 31, 2013 for a period of more than six months from the date they became payable.
Disclosure relating to disputed statutory dues

a) According to information and explanations given to us, there are no dues of customs duty, service tax, wealth tax and cess, which have not
been deposited with the appropriate authorities on account of any dispute.Details of dues of Income-tax which have not been deposited as on
March 31st , 2013 on account of disputes are given below: Name of StatuteNature of DuesForum where Dispute is PendingPeriod to which the
Amount RelatesAmount Involved (Rs.) Income Tax Act, 1961Income Tax Commisioner of Income Tax (Appeals) A.Y. 2009-10Rs. 1,464,560/-
Income Tax Act, 1961Income Tax Commisioner of Income Tax (Appeals)A.Y. 2010-11Rs. 187,740/-
Disclosure in auditors report relating to loans and advances granted by way of pledge of shares debentures and other
securities
i) According to the information and explanations given to us, the Company has not given any loans and advances on the basis of security by way
of pledge of shares, debentures and other securities and hence the question of maintenance of adequate records for this purpose does not arise.
Disclosure in auditors report relating to provisions under special statute

i) 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. Therefore, the provisions of clause 4 (xiii) of the Companies (Auditors? Report) Order, 2003 are not applicable to the Company.
Disclosure in auditors report relating to adequacy of records maintained by share trading companies
i) According to the information and explanations given to us, the Company is not dealing or trading in shares, securities, debentures and other
investments. Therefore, the provisions of clause 4 (xiv) of the Companies (Auditors? Report) Order, 2003 are not applicable to the Company.
15
Disclosure in auditors report relating to guarantee given

i) According to the information and explanations given to us, the Company has not given any guarantee for loans taken by others from bank or
financial institutions. Therefore, the provision of clause 4 (xv) of the Companies (Auditor Report) Order, 2003 are not applicable to the Company.
Disclosure in auditors report relating to nature and amount of fund raised for short-term has been used for long-term
or vice versa
i) In our opinion and according to information and explanations given to us and on an overall examination of the balance sheet of the Company,
funds raised on short term basis have, prima-facie, not been used for long term investment.
Disclosure in auditors report relating to preferential allotment of shares

i) According to the information and explanations given to us, 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.
Disclosure in auditors report relating to securities created against debentures issued

i) According to the information and explanations given to us, the Company has not issued any debentures during the year, hence the question of
creation of security or charge in respect of debentures issued does not arise.
Disclosure in auditors report relating to any material fraud reported during period
i) To the best of our knowledge and belief and according to the information and explanations given to us, no material fraud on or by the Company
was noticed or reported during the year.
16
Disclosure in auditor?s report explanatory [Text Block]
INDEPENDENT AUDITORS? REPORT
TO THE MEMBERS OF
CALIBER POINT BUSINESS SOLUTIONS LIMITED
Report on the Financial Statements
We have audited the accompanying financial statements of Caliber Point Business Solutions Limited (?the
Company?), which comprise the Balance Sheet as at 31 st December, 2013, the Statement of Profit and Loss
and the Cash Flow Statement for the year then ended, and a summary of the significant accounting policies
and other explanatory information.
Management?s Responsibility for the Financial Statements

The Company?s Management is responsible for the preparation of these financial statements that give a true
and fair view of the financial position, financial performance and cash flows of the Company in accordance
with the Accounting Standards notified under the Companies Act, 1956 (?the Act?) (which continue to be
applicable in respect of Section 133 of the Companies Act, 2013 in terms of General Circular 15/2013 dated
13 September 2013 of the Ministry of Corporate Affairs) and in accordance with the accounting principles
17
generally accepted in India. This responsibility includes the design, implementation and maintenance of
internal control relevant to the preparation and presentation of the financial statements that give a true and
fair view and are free from material misstatement, whether due to fraud or error.
Auditors? Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted
our audit in accordance with the Standards on Auditing issued by the Institute of Chartered Accountants of
India. Those Standards require that we comply with ethical requirements and plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and the disclosures in
the financial statements. The procedures selected depend on the auditor?s judgement, including the
assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In
making those risk assessments, the auditor considers internal control relevant to the Company?s preparation
and fair presentation of the financial statements in order to design audit procedures that are appropriate in the
circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company?s
internal control. An audit also includes evaluating the appropriateness of the accounting policies used and the
reasonableness of the accounting estimates made by the Management, as well as evaluating the overall
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our
audit opinion.
Opinion
In our opinion and to the best of our information and according to the explanations given to us, the aforesaid
financial statements give the information required by the Act in the manner so required and give a true and
fair view in conformity with the accounting principles generally accepted in India:
(a) in the case of the Balance Sheet, of the state of affairs of the Company as at 31st
December , 2013;
(b) in the case of the Statement of Profit and Loss, of the loss of the Company for the year ended on that
date; and
(c) in the case of the Cash Flow Statement, of the cash flows of the Company for the year ended on that
date.
Report on Other Legal and Regulatory Requirements

1. As required by the Companies (Auditor?s Report) Order, 2003 (?the Order?) issued by the Central
Government in terms of Section 227(4A) of the Act, we give in the Annexure a statement on the matters
specified in paragraphs 4 and 5 of the Order.
2. As required under provisions of Section 227(3) of the Act, we report that:

(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.
18
(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, Statement of Profit and Loss and Cash Flow Statement
comply with the Accounting Standards notified under the Act (which continue to be applicable in
respect of Section 133 of the Companies Act, 2013 in terms of General Circular 15/2013 dated 13
September 2013 of the Ministry of Corporate Affairs).
(e) On the basis of the written representations received from the directors as on 31 st
December, 2013 taken on record by the Board of Directors, none of the directors is disqualified as
on 31 st December, 2013 from being appointed as a director in terms of Section 274(1)(g) of the
Act.
For DELOITTE HASKINS & SELLS LLP

Chartered Accountants
(Firm Registration No 117366 W / W-100018)
Rajan Kamat
Partner
(Membership No. 36822)
MUMBAI, February 7, 2014
ANNEXURE TO THE INDEPENDENT AUDITORS? REPORT
(Referred to in paragraph 1 under ?Report on Other Legal and Regulatory Requirements? section of
our report of even date)
i) In the respect of its fixed assets:
a) The Company has maintained proper records showing full particulars including quantitative details
and location of fixed assets.
b) According to the information and explanations given to us, the fixed assets have been physically
verified by the management during the year and no material discrepancies were noticed on
verification. In our opinion, the frequency of verification is reasonable having regard to the size of
the Company and nature of its assets.
c) The Company has not disposed off a substantial part of fixed assets during the year.
19
ii) The activities of the Company and the nature of its business do not involve the use of inventory.
Accordingly, clause 4 (ii) of the Companies (Auditor?s Report) Order, 2003 is not applicable to the
Company.
iii) According to the information and explanation given to us, the Company has not granted or taken
any loan secured/unsecured to or from companies, firms or other parties covered in the Register
maintained under Section 301 of the Companies Act, 1956. Accordingly, clause 4 (iii) of the
Companies (Auditors? Report) Order, 2003 is 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 nature of its business for
purchase of fixed assets and sale of services. The activities of the Company do not involve purchase of
inventory and sale of goods. During the course of our audit, we have not observed any major
weaknesses in internal control system.
v) According to the information and explanation given to us, there are no contracts or arrangements
referred to in Section 301 of the Companies Act, 1956 that need to be entered in the register required
to be maintained under that section. Accordingly, the provisions of clause 4 (v) of the Companies
(Auditor?s Report) Order, 2003 are not applicable to the Company.
vi) The Company has not accepted any deposits from the public and hence the directives issued by the
Reserve bank of India and the provisions of Sec 58A, 58AA or any other relevant provisions of the
Companies Act and the Companies (Acceptance of Deposit) Rules, 1975 with regard to the deposits
accepted from the public are not applicable to the Company.
vii) In our opinion, the internal audit function carried out during the year, by a firm of Chartered
Accountants appointed by the Management has been commensurate with the size of the Company and
nature of its business.
viii) According to the information and explanations given to us, the Central Government has not
prescribed maintenance of cost records under section 209(1)(d) of the Companies Act, 1956.
Therefore, the provisions of clause 4 (viii) of the Companies (Auditor?s Report) Order, 2003 is not
applicable to the Company.
ix)
a) The Company has generally been regular in depositing with the appropriate authorities, undisputed
statutory dues including Provident Fund, Employees? State Insurance, Income tax, Wealth tax,
Service tax, Custom duty, cess and any other material statutory dues applicable to it. According to the
information and explanations given to us, no undisputed amounts payable in respect of statutory dues
were in arrears, as at December 31, 2013 for a period of more than six months from the date they
became payable.
b) According to information and explanations given to us, there are no dues of customs duty, service
tax, wealth tax and cess, which have not been deposited with the appropriate authorities on account of
any dispute.Details of dues of Income-tax which have not been deposited as on March 31st , 2013 on
20
account of disputes are given below:
Name of Statute Nature of Dues Forum where Period to which the Amount Involved
Dispute is Pending Amount Relates (Rs.)
Income Tax Act, Income Tax Commisioner of A.Y. 2009-10

Rs.
1961 Income Tax
1,464,560/-
(Appeals)
Rs. 187,740/-
Income Tax Act, Income Tax Commisioner of A.Y. 2010-11
1961 Income Tax x)
(Appeals)
xi) In our opinion and according to the information and explanations given to us, the Company has not
borrowed any amounts from banks, financial institutions or by issue of debentures.
xii) According to the information and explanations given to us, the Company has not given any loans
and advances on the basis of security by way of pledge of shares, debentures and other securities and
hence the question of maintenance of adequate records for this purpose does not arise.
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. Therefore, the provisions of clause 4 (xiii) of the
Companies (Auditors? Report) Order, 2003 are not applicable to the Company.
xiv) According to the information and explanations given to us, the Company is not dealing or trading in
shares, securities, debentures and other investments. Therefore, the provisions of clause 4 (xiv) of the
Companies (Auditors? Report) Order, 2003 are not applicable to the Company.
xv) According to the information and explanations given to us, the Company has not given any
guarantee for loans taken by others from bank or financial institutions. Therefore, the provision of
clause 4 (xv) of the Companies (Auditor Report) Order, 2003 are not applicable to the Company.
xvi) The Company has not taken any term loan during the year and hence the question of applying term
loans for the purpose for which they were obtained does not arise
xvii) In our opinion and according to information and explanations given to us and on an overall
examination of the balance sheet of the Company, funds raised on short term basis have, prima-facie,
not been used for long term investment.
xviii) According to the information and explanations given to us, the Company has not made any
preferential allotment of shares to parties and companies covered in the Register maintained under
21
Section 301 of the Companies Act, 1956.
xix) According to the information and explanations given to us, the Company has not issued any
debentures during the year, hence the question of creation of security or charge in respect of
debentures issued does not arise.
xx) According to the information and explanations given to us, the Company has not raised any money
by way of public issues during the year.
xxi) To the best of our knowledge and belief and according to the information and explanations given to
us, no material fraud on or by the Company was noticed or reported during the year.
For
DELOITTE HASKINS & SELLS LLP
Chartered Accountants
(Firm Registration No 117366 W / W-100018)
R D Kamat
Partner
(Membership No. 36822)
MUMBAI
,February7, 2014
22
[100100] Balance sheet

31/12/2013 31/12/2012
Balance sheet [Abstract]
Equity and liabilities [Abstract]
Shareholders' funds [Abstract]
Share capital 11,78,00,000 11,78,00,000
Reserves and surplus 63,10,72,756 64,36,40,778
Total shareholders' funds 74,88,72,756 76,14,40,778
Share application money pending allotment 0 0
Non-current liabilities [Abstract]
Long-term borrowings 0 0
Deferred tax liabilities (net) 3,01,83,439 2,86,78,777
Other long-term liabilities 1,00,89,125 50,19,350
Long-term provisions 2,45,95,899 2,73,81,950
Total non-current liabilities 6,48,68,463 6,10,80,077
Current liabilities [Abstract]
Short-term borrowings 0 0
Trade payables 7,01,78,529 5,21,07,839
Other current liabilities 6,81,50,026 4,98,15,551
Short-term provisions 79,13,337 67,40,698
Total current liabilities 14,62,41,892 10,86,64,088
Total equity and liabilities 95,99,83,111 93,11,84,943
Assets [Abstract]
Non-current assets [Abstract]
Fixed assets [Abstract]
Tangible assets 40,78,37,196 42,65,28,989
Intangible assets 98,87,185 71,36,120
Tangible assets capital work-in-progress 79,47,798 0
Total fixed assets 42,56,72,179 43,36,65,109
Non-current investments 0 0
Long-term loans and advances 2,61,22,835 7,73,87,243
Other non-current assets 1,67,08,402 9,57,910
Total non-current assets 46,85,03,416 51,20,10,262
Current assets [Abstract]
Current investments 4,63,81,528 0
Inventories 0 0
Trade receivables 16,23,67,095 15,34,31,619
Cash and bank balances 19,88,35,675 21,24,17,443
Short-term loans and advances 3,20,18,713 1,65,91,320
Other current assets 5,18,76,684 3,67,34,299
Total current assets 49,14,79,695 41,91,74,681
Total assets 95,99,83,111 93,11,84,943
23
[400300] Disclosures - Signatories of balance sheet
Details of directors signing balance sheet [Table] ..(1)

Directors signing balance sheet [Axis] 1 2
01/01/2013 01/01/2013
to to
31/12/2013 31/12/2013
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 Venkat Hari
Middle name of director Ramanan
Last name of director Ramachandran Gopalakrishnan
Designation of director Director Director
Director identification number of director 01956549 03289463
Date of signing of balance sheet by director 07/02/2014 07/02/2014
Details of manager signing balance sheet [Table] ..(1)

Manager signing balance sheet [Axis] 1
01/01/2013
to
31/12/2013
Details of signatories of balance sheet [Abstract]
Details of manager signing balance sheet [Abstract]
Details of manager signing balance sheet [LineItems]
Name of manager [Abstract]
First name of manager Shyam
Second name of manager Jethanand
Last name of manager Mansukhani
Permanent account number of manager AAFPM3234K
Date of signing of balance sheet by manager 07/02/2014
24
[100400] Cash flow statement, indirect

01/01/2013 01/01/2012
to to 31/12/2011
31/12/2013 31/12/2012
Statement of cash flows [Abstract]
Cash flows from used in operating activities [Abstract]
Profit before extraordinary items and tax -1,56,32,728 5,91,17,249
Adjustments for reconcile profit (loss) [Abstract]
Adjustments to profit (loss) [Abstract]
Adjustments for finance costs 0 41,35,753
Adjustments for depreciation and amortisation expense 3,85,22,183 3,31,25,114
Adjustments for unrealised foreign exchange losses gains -4,54,327 -8,76,875
Adjustments for dividend income 16,09,150 18,77,752
Adjustments for share-based payments (A) 61,28,825 (B) -1,72,04,256

Other adjustments for which cash effects are investing or
-1,88,74,475
financing cash flow (C) -1,73,21,094
Other adjustments to reconcile profit (loss) -13,46,182 -2,79,779
Other adjustments for non-cash items (D) 1,44,816

0
Share of profit and loss from partnership firm or

(F) 0
association of persons or limited liability partnerships (E) 5,10,11,272
Total adjustments to profit (loss) 7,50,76,343 -18,52,270
Adjustments for working capital [Abstract]
Adjustments for decrease (increase) in trade receivables -3,75,49,828 40,24,087
Adjustments for increase (decrease) in trade payables 2,66,10,886 16,10,859
Total adjustments for working capital -1,09,38,942 56,34,946
Total adjustments for reconcile profit (loss) 6,41,37,401 37,82,676
Net cash flows from (used in) operations 4,85,04,673 6,28,99,925
Income taxes (paid) refund 1,00,53,788 9,78,326
Net cash flows from (used in) operating activities before extraordinary
3,84,50,885 6,19,21,599
items
Net cash flows from (used in) operating activities 3,84,50,885 6,19,21,599
Cash flows from used in investing activities [Abstract]
Other cash receipts from sales of equity or debt instruments of other
30,82,27,622 46,04,49,298
entities
Other cash payments to acquire equity or debt instruments of other
35,46,09,150 46,03,77,750
entities
Purchase of tangible assets 2,85,71,183 3,89,32,649
Proceeds from sales of intangible assets 53,79,653 8,42,067
Dividends received 16,09,150 18,77,752
Interest received 1,54,76,927 2,08,84,777
Net cash flows from (used in) investing activities before extraordinary
-5,24,86,981 -1,52,56,505
items
Net cash flows from (used in) investing activities -5,24,86,981 -1,52,56,505
Cash flows from used in financing activities [Abstract]
Repayments of borrowings 0 8,25,00,000
Interest paid 0 41,35,753
Net cash flows from (used in) financing activities before extraordinary
0 -8,66,35,753
items
Net cash flows from (used in) financing activities 0 -8,66,35,753
Net increase (decrease) in cash and cash equivalents before effect of
-1,40,36,096 -3,99,70,659
exchange rate changes
Net increase (decrease) in cash and cash equivalents -1,40,36,096 -3,99,70,659
Cash and cash equivalents cash flow statement at end of period 19,83,67,023 21,24,03,118 25,23,73,777
25
Footnotes
(A) Deferred cancellation Gain/(loss) relating to roll-over cash flow hedges
(B) Deferred cancellation Gain/(loss) relating to roll-over cash flow hedges
(C) Profit on Sale of Investment and Interest Income
(D) Loss of Assets due to Fire
(E) Exceptional Items (Refer note 32)
(F) Profit on Sale of Fixed Assets (net)
26
[200100] Notes - Share capital
Disclosure of classes of share capital [Table] ..(1)

Classes of share capital [Axis] Share capital [Member] Equity shares [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Number of shares authorised [shares] 3,00,00,000 [shares] 3,00,00,000 [shares] 3,00,00,000 [shares] 3,00,00,000
Value of shares authorised 30,00,00,000 30,00,00,000 30,00,00,000 30,00,00,000
Number of shares issued [shares] 3,00,00,000 [shares] 3,00,00,000 [shares] 3,00,00,000 [shares] 3,00,00,000
Value of shares issued 30,00,00,000 30,00,00,000 30,00,00,000 30,00,00,000
Number of shares subscribed and fully paid [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000
Value of shares subscribed and fully paid 11,78,00,000 11,78,00,000 11,78,00,000 11,78,00,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0 [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0 0 0
Total number of shares subscribed [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000
Total value of shares subscribed 11,78,00,000 11,78,00,000 11,78,00,000 11,78,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000
Value of shares called 11,78,00,000 11,78,00,000 11,78,00,000 11,78,00,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers
[Abstract]
Calls unpaid by directors 0 0 0 0
Calls unpaid by officers 0 0 0 0
Total calls unpaid by directors and
0 0 0 0
officers
Calls unpaid by others 0 0 0 0
Total calls unpaid 0 0 0 0
Forfeited shares 0 0 0 0
Forfeited shares reissued 0 0 0 0
Value of shares paid-up 11,78,00,000 11,78,00,000 11,78,00,000 11,78,00,000
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 [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0 [shares] 0 [shares] 0
Number of shares issued in private
[shares] 0 [shares] 0 [shares] 0 [shares] 0
placement
Number of shares issued as preferential
allotment
Number of shares allotted for
contracts without payment received [shares] 0 [shares] 0 [shares] 0 [shares] 0
in cash
Number of shares issued under scheme of
amalgamation
Number of other issues of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
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 [shares] 0 [shares] 0 [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0 [shares] 0 [shares] 0
27
Total decrease in number of shares during

period
Total increase (decrease) in number of
shares outstanding
Number of shares outstanding at end of period [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000
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 0 0 0 0
Amount of bonus issue during period 0 0 0 0
Amount of rights issue during period 0 0 0 0
Amount of private placement issue during
0 0 0 0
period
Amount of preferential allotment issue
0 0 0 0
during period
Amount of issue allotted for
contracts without payment 0 0 0 0
received in cash during period
Amount of issue under scheme of
0 0 0 0
amalgamation during period
Amount of other issues during period 0 0 0 0
Amount of issue arising out of
conversion of securities during 0 0 0 0
period
Total aggregate amount of increase in
0 0 0 0
share capital during period
Decrease in share capital during period
[Abstract]
Decrease in amount of shares bought back 0 0 0 0
Other decrease in amount of shares 0 0 0 0
Total decrease in share capital during
0 0 0 0
period
Total increase (decrease) in share capital 0 0 0 0
Share capital at end of period 11,78,00,000 11,78,00,000 11,78,00,000 11,78,00,000
Rights preferences and restrictions attaching
0 0 0 0
to class of share capital
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] 100 [shares] 100 [shares] 100 [shares] 100
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 [shares] 100 [shares] 100 [shares] 100 [shares] 100
subsidiaries or associates
Shares reserved for issue under options
and contracts or commitments for sale of [shares] 0 [shares] 0 [shares] 0 [shares] 0
shares or disinvestment
Amount of shares reserved for issue under options
and contracts or commitments for sale of shares or 0 0 0 0
disinvestment
Description of terms of shares reserved for issue
under options and contracts or commitments for 0 0 0 0
sale of shares or disinvestment
Aggregate number of fully paid-up shares
issued pursuant to contracts without [shares] 0 [shares] 0 [shares] 0 [shares] 0
payment being received in cash
Aggregate number of fully paid-up shares
issued by way of bonus shares
Aggregate number of shares bought back [shares] 0 [shares] 0 [shares] 0 [shares] 0
28
Original paid-up value of forfeited shares 0 0 0 0

Terms of securities convertible into
equity/preference shares issued along with
0 0 0 0
earliest date of conversion in descending order
starting from farthest such date [TextBlock]
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 0 0 0 0
refund, principal
Application money received for
allotment of securities and due for 0 0 0 0
refund, interest accrued
Total application money received for
allotment of securities and due for refund 0 0 0 0
and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0 [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0 0 0
Details of preference share capital due for
redemption under section 80A but not yet 0 0 0 0
redeemed
29
Disclosure of classes of share capital [Table] ..(2)

Classes of share capital [Axis] Equity shares 1 [Member]
01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Disclosure of classes of share capital [Abstract]
Disclosure of classes of share capital [LineItems]
Type of share Equity Equity
Number of shares authorised [shares] 3,00,00,000 [shares] 3,00,00,000
Value of shares authorised 30,00,00,000 30,00,00,000
Number of shares issued [shares] 3,00,00,000 [shares] 3,00,00,000
Value of shares issued 30,00,00,000 30,00,00,000
Number of shares subscribed and fully paid [shares] 1,17,80,000 [shares] 1,17,80,000
Value of shares subscribed and fully paid 11,78,00,000 11,78,00,000
Number of shares subscribed but not fully paid [shares] 0 [shares] 0
Value of shares subscribed but not fully paid 0 0
Total number of shares subscribed [shares] 1,17,80,000 [shares] 1,17,80,000
Total value of shares subscribed 11,78,00,000 11,78,00,000
Value of shares paid-up [Abstract]
Number of shares paid-up [shares] 1,17,80,000 [shares] 1,17,80,000
Value of shares called 11,78,00,000 11,78,00,000
Calls unpaid [Abstract]
Calls unpaid by directors and officers [Abstract]
Calls unpaid by directors 0 0
Calls unpaid by officers 0 0
Total calls unpaid by directors and officers 0 0
Calls unpaid by others 0 0
Total calls unpaid 0 0
Forfeited shares 0 0
Forfeited shares reissued 0 0
Value of shares paid-up 11,78,00,000 11,78,00,000
Par value per share [INR/shares] 10 [INR/shares] 10
Details of shares not fully called [Abstract]
Amount per share called [INR/shares] 0 [INR/shares] 0
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 [shares] 0 [shares] 0
Number of shares issued as bonus shares [shares] 0 [shares] 0
Number of shares issued as rights [shares] 0 [shares] 0
Number of shares issued in private placement [shares] 0 [shares] 0
Number of shares issued as preferential allotment [shares] 0 [shares] 0
Number of shares allotted for contracts without payment received in cash [shares] 0 [shares] 0
Number of shares issued under scheme of amalgamation [shares] 0 [shares] 0
Number of other issues of shares [shares] 0 [shares] 0
Number of shares arising out of conversion of securities [shares] 0 [shares] 0
Total aggregate number of shares issued during period [shares] 0 [shares] 0
Decrease in number of shares during period [Abstract]
Number of shares bought back [shares] 0 [shares] 0
Other decrease in number of shares [shares] 0 [shares] 0
Total decrease in number of shares during period [shares] 0 [shares] 0
Total increase (decrease) in number of shares outstanding [shares] 0 [shares] 0
Number of shares outstanding at end of period [shares] 1,17,80,000 [shares] 1,17,80,000
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 0 0
Amount of bonus issue during period 0 0
Amount of rights issue during period 0 0
Amount of private placement issue during period 0 0
Amount of preferential allotment issue during period 0 0
30
Amount of issue allotted for contracts without payment received in cash

0 0
during period
Amount of issue under scheme of amalgamation during period 0 0
Amount of other issues during period 0 0
Amount of issue arising out of conversion of securities during period 0 0
Total aggregate amount of increase in share capital during period 0 0
Decrease in share capital during period [Abstract]
Decrease in amount of shares bought back 0 0
Other decrease in amount of shares 0 0
Total decrease in share capital during period 0 0
Total increase (decrease) in share capital 0 0
Share capital at end of period 11,78,00,000 11,78,00,000
Rights preferences and restrictions attaching to class of share capital 0 0
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] 100 [shares] 100
Shares in company held by ultimate holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its holding company [shares] 0 [shares] 0
Shares in company held by subsidiaries of its ultimate holding company [shares] 0 [shares] 0
Shares in company held by associates of its holding company [shares] 0 [shares] 0
Shares in company held by associates of its ultimate holding company [shares] 0 [shares] 0
Total shares in company held by holding company or ultimate holding company
[shares] 100 [shares] 100
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
0 0
for sale of shares or disinvestment
Description of terms of shares reserved for issue under options and contracts
0 0
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 [shares] 0 [shares] 0
Aggregate number of shares bought back [shares] 0 [shares] 0
Original paid-up value of forfeited shares 0 0
Terms of securities convertible into equity/preference shares issued
along with earliest date of conversion in descending order starting from 0 0
farthest such date [TextBlock]
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,
0 0
principal
Application money received for allotment of securities and due for refund,
0 0
interest accrued
Total application money received for allotment of securities and due for
0 0
refund and interest accrued thereon
Number of shares proposed to be issued [shares] 0 [shares] 0
Share premium for shares to be allotted 0 0
Details of preference share capital due for redemption under section 80A but not yet
0 0
redeemed
31
Disclosure of shareholding more than five per cent in company [Table] ..(1)
Classes of share capital [Axis] Equity shares [Member] Equity shares 1 [Member]
Name of shareholder [Axis] Shareholder 1 [Member] Shareholder 1 [Member]
01/01/2013 01/01/2012
31/12/2013 31/12/2012 to to
31/12/2013 31/12/2012
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 Equity Equity
HEXAWARE HEXAWARE
Name of shareholder TECHNOLOGIES TECHNOLOGIES
LIMITED LIMITED
CIN of shareholder L72900MH1992PLC069662 L72900MH1992PLC069662
PAN of shareholder AABCA3203F AABCA3203F
Country of incorporation or residence of
INDIA INDIA
shareholder
[shares]
Number of shares held in company 1,17,80,000
[shares] 1,17,80,000 [shares] 1,17,80,000 [shares] 1,17,80,000
Percentage of shareholding in company 100.00% 100.00%

01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Disclosure of notes on share capital explanatory [TextBlock]
Whether there are any shareholders holding more than five per cent
Yes Yes
shares in company
Whether reduction in capital done during year No
Whether money raised from public offering during year No No
[200200] Notes - Reserves and surplus
Statement of changes in reserves [Table] ..(1)

Components of reserves [Axis] Reserves [Member] Securities premium account [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012
Statement of changes in reserves [Abstract]
Statement of changes in reserves [LineItems]
Changes in reserves [Abstract]
Additions to reserves [Abstract]
Profit (loss) for period -1,25,06,393 12,62,78,940
Total additions to reserves -1,25,06,393 12,62,78,940
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Transfer to general reserve 0 5,00,00,000
Total appropriations for dividend,
0 5,00,00,000
dividend tax and general reserve
Total changes in reserves -1,25,06,393 7,62,78,940 0 0
Reserves at end of period 63,10,72,756 64,36,40,778 4,11,20,000 4,11,20,000
32

Securities premium Hedging reserve
Components of reserves [Axis] Other reserves [Member]
account [Member] [Member]
01/01/2013 01/01/2012 01/01/2013
31/12/2011 to to to
31/12/2013 31/12/2012 31/12/2013
Profit (loss) for period 0 5,00,00,000
Total additions to reserves 0 5,00,00,000
Total changes in reserves 0 5,00,00,000 0
Reserves at end of period 4,11,20,000 23,70,38,636 23,71,00,265 -6,29,61,364

Components of reserves [Axis] Hedging reserve [Member] General reserve [Member]
01/01/2012 01/01/2013 01/01/2012
to 31/12/2011 to to
31/12/2012 31/12/2013 31/12/2012
Profit (loss) for period 0 5,00,00,000
Total additions to reserves 0 5,00,00,000
Total changes in reserves 0 0 5,00,00,000
Reserves at end of period -6,28,99,735 -6,28,99,735 30,00,00,000 30,00,00,000

General reserve
Components of reserves [Axis] Surplus [Member]
[Member]
01/01/2013 01/01/2012
31/12/2011 to to 31/12/2011
31/12/2013 31/12/2012
Total additions to reserves -1,25,06,393 7,62,78,940
Appropriations for dividend, dividend tax and
general reserve [Abstract]
Transfer to general reserve 0 5,00,00,000
Total appropriations for dividend,
0 5,00,00,000
dividend tax and general reserve
Total changes in reserves -1,25,06,393 2,62,78,940
Reserves at end of period 25,00,00,000 35,29,14,120 36,54,20,513 33,91,41,573
33
[201000] Notes - Tangible assets
Disclosure of tangible assets [Table] ..(1)

Classes of tangible assets [Axis] Company total tangible assets [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member]
Carrying amount accumulated depreciation and gross Gross carrying amount Accumulated depreciation and
Carrying amount [Member]
carrying amount [Axis] [Member] impairment [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
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 1,57,11,151 3,55,18,140 1,57,11,151 3,55,18,140
assets
Depreciation tangible assets -3,02,24,657 -2,80,63,749 3,02,24,657 2,80,63,749
Impairment loss
recognised in profit or 0 0 0 0
loss tangible assets
Reversal of impairment loss
recognised in profit or loss 0 0 0 0
tangible assets
Disposals tangible assets
[Abstract]
Disposals tangible assets,
1,11,04,222 20,17,766 1,11,04,222 20,17,766 0 0
others
Total disposals tangible
1,11,04,222 20,17,766 1,11,04,222 20,17,766 0 0
assets
Other adjustments tangible
assets [Abstract]
69,25,935 14,75,688 -69,25,935 -14,75,688
assets, others
Total other adjustments
69,25,935 14,75,688 -69,25,935 -14,75,688
tangible assets
Total changes in tangible
-1,86,91,793 69,12,313 46,06,929 3,35,00,374 2,32,98,722 2,65,88,061
assets
Tangible assets at end of period 40,78,37,196 42,65,28,989 69,25,32,257 68,79,25,328 28,46,95,061 26,13,96,339
34

Sub classes of tangible assets [Axis] Assets held under lease [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
assets
Depreciation tangible assets -1,33,30,073 -95,45,477 1,33,30,073 95,45,477
Impairment loss
tangible assets
[Abstract]
22,48,370 42,657 22,48,370 42,657 0 0
others
22,48,370 42,657 22,48,370 42,657 0 0
assets
assets [Abstract]
14,93,649 -77,229 -14,93,649 77,229
assets, others
14,93,649 -77,229 -14,93,649 77,229
tangible assets
-24,44,881 1,52,69,894 93,91,543 2,48,92,600 1,18,36,424 96,22,706
assets
35

Sub classes of tangible assets [Axis] Owned assets [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
business combinations tangible 40,71,238 1,05,82,883 40,71,238 1,05,82,883
assets
Depreciation tangible assets -1,68,94,584 -1,85,18,272 1,68,94,584 1,85,18,272
Impairment loss
tangible assets
[Abstract]
88,55,852 19,75,109 88,55,852 19,75,109 0 0
others
88,55,852 19,75,109 88,55,852 19,75,109 0 0
assets
assets [Abstract]
54,32,286 15,52,917 -54,32,286 -15,52,917
assets, others
54,32,286 15,52,917 -54,32,286 -15,52,917
tangible assets
-1,62,46,912 -83,57,581 -47,84,614 86,07,774 1,14,62,298 1,69,65,355
assets
36

Classes of tangible assets [Axis] Land [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
business combinations tangible 0 0 0 0
assets
Depreciation tangible assets -3,21,175 -3,20,298 3,21,175 3,20,298
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 -78,977 0 78,977
assets, others
0 -78,977 0 78,977
tangible assets
-3,21,175 -3,99,275 0 0 3,21,175 3,99,275
assets
Tangible assets at end of period 2,99,46,259 3,02,67,433 3,17,09,566 3,17,09,566 17,63,307 14,42,133
37

01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 -78,977 0 78,977
assets, others
0 -78,977 0 78,977
tangible assets
-3,21,175 -3,99,275 0 0 3,21,175 3,99,275
assets
Tangible assets at end of period 2,99,46,259 3,02,67,433 3,17,09,566 3,17,09,566 17,63,307 14,42,133
38

Classes of tangible assets [Axis] Buildings [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
31,40,978 0 31,40,978 0 0 0
others
31,40,978 0 31,40,978 0 0 0
assets
assets [Abstract]
15,47,524 99,187 -15,47,524 -99,187
assets, others
15,47,524 99,187 -15,47,524 -99,187
tangible assets
-71,55,592 -58,86,509 -31,40,978 0 40,14,614 58,86,509
assets
39

Classes of tangible assets [Axis] Buildings [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
31,40,978 0 31,40,978 0 0 0
others
31,40,978 0 31,40,978 0 0 0
assets
assets [Abstract]
15,47,524 99,187 -15,47,524 -99,187
assets, others
15,47,524 99,187 -15,47,524 -99,187
tangible assets
-71,55,592 -58,86,509 -31,40,978 0 40,14,614 58,86,509
assets
40

Classes of tangible assets [Axis] Plant and equipment [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
22,48,370 42,657 22,48,370 42,657 0 0
others
22,48,370 42,657 22,48,370 42,657 0 0
assets
assets [Abstract]
14,93,649 1,748 -14,93,649 -1,748
assets, others
14,93,649 1,748 -14,93,649 -1,748
tangible assets
-49,75,285 1,10,61,742 1,00,13,946 2,01,26,296 1,49,89,231 90,64,554
assets
41

Classes of tangible assets [Axis] Plant and equipment [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
22,48,370 42,657 22,48,370 42,657 0 0
others
22,48,370 42,657 22,48,370 42,657 0 0
assets
assets [Abstract]
14,93,649 1,748 -14,93,649 -1,748
assets, others
14,93,649 1,748 -14,93,649 -1,748
tangible assets
-17,29,712 1,10,61,742 86,07,749 2,01,26,296 1,03,37,461 90,64,554
assets
42

Classes of tangible assets [Axis] Plant and equipment [Member] Factory equipments [Member]
Sub classes of tangible assets [Axis] Owned assets [Member] Owned and leased assets [Member]
Accumulated
Carrying Gross carrying Gross carrying
Carrying amount accumulated depreciation and gross depreciation
amount amount Carrying amount [Member] amount
carrying amount [Axis] and impairment
[Member] [Member] [Member]
[Member]
01/01/2013 01/01/2013 01/01/2013 01/01/2013 01/01/2012 01/01/2013
to to to to to to
31/12/2013 31/12/2013 31/12/2013 31/12/2013 31/12/2012 31/12/2013
[LineItems]
[Abstract]
business combinations tangible 14,06,197 14,06,197 14,06,197 0 14,06,197
assets
Depreciation tangible assets -46,51,770 46,51,770 -46,51,770 0
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
-32,45,573 14,06,197 46,51,770 -32,45,573 0 14,06,197
assets
Tangible assets at end of period 99,67,872 6,42,19,046 5,42,51,174 99,67,872 0 6,42,19,046
43

Classes of tangible assets [Axis] Factory equipments [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Owned assets [Member]
Accumulated
Gross carrying Carrying Gross carrying depreciation
Carrying amount accumulated depreciation and gross Accumulated depreciation and
amount amount amount and
carrying amount [Axis] impairment [Member]
[Member] [Member] [Member] impairment
[Member]
01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2013 01/01/2013
to to to to to to
31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2013 31/12/2013
[LineItems]
[Abstract]
business combinations tangible 0 14,06,197 14,06,197
assets
Depreciation tangible assets 46,51,770 0 -46,51,770 46,51,770
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
0 46,51,770 0 -32,45,573 14,06,197 46,51,770
assets
Tangible assets at end of period 0 5,42,51,174 0 99,67,872 6,42,19,046 5,42,51,174
44

Classes of tangible assets [Axis] Furniture and fixtures [Member] Vehicles [Member]
Accumulated
Carrying Gross carrying Gross carrying
Carrying amount accumulated depreciation and gross depreciation
amount amount Carrying amount [Member] amount
carrying amount [Axis] and impairment
[Member]
01/01/2012 01/01/2012 01/01/2012 01/01/2013 01/01/2012 01/01/2013
to to to to to to
31/12/2012 31/12/2012 31/12/2012 31/12/2013 31/12/2012 31/12/2013
[LineItems]
[Abstract]
business combinations tangible 24,74,576 24,74,576 8,24,389 26,25,651 8,24,389
assets
Depreciation tangible assets -63,03,966 63,03,966 -11,97,508 -11,24,821
Impairment loss
tangible assets
[Abstract]
0 0 0 14,68,066 19,75,109 14,68,066
others
0 0 0 14,68,066 19,75,109 14,68,066
assets
assets [Abstract]
0 0 7,36,024 14,53,730
assets, others
0 0 7,36,024 14,53,730
tangible assets
-38,29,390 24,74,576 63,03,966 -11,05,161 9,79,451 -6,43,677
assets
Tangible assets at end of period 1,32,13,445 6,28,12,849 4,95,99,404 25,51,488 36,56,650 56,45,838
45

Classes of tangible assets [Axis] Vehicles [Member]
Gross carrying Gross carrying
amount Carrying amount [Member] amount
[Member] [Member]
01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013
to to to to to to
31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013
[LineItems]
[Abstract]
business combinations tangible 26,25,651 8,24,389 26,25,651 8,24,389
assets
Depreciation tangible assets 11,97,508 11,24,821 -11,97,508 -11,24,821
Impairment loss
tangible assets
[Abstract]
19,75,109 0 0 14,68,066 19,75,109 14,68,066
others
19,75,109 0 0 14,68,066 19,75,109 14,68,066
assets
assets [Abstract]
-7,36,024 -14,53,730 7,36,024 14,53,730
assets, others
-7,36,024 -14,53,730 7,36,024 14,53,730
tangible assets
6,50,542 4,61,484 -3,28,909 -11,05,161 9,79,451 -6,43,677
assets
Tangible assets at end of period 62,89,515 30,94,350 26,32,865 25,51,488 36,56,650 56,45,838
46

Classes of tangible assets [Axis] Vehicles [Member] Office equipment [Member]
[Member] [Member]
01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013
to to to to to to
31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
19,75,109 0 0 42,46,808 0 42,46,808
others
19,75,109 0 0 42,46,808 0 42,46,808
assets
assets [Abstract]
-7,36,024 -14,53,730 31,48,738 0
assets, others
-7,36,024 -14,53,730 31,48,738 0
tangible assets
6,50,542 4,61,484 -3,28,909 -47,40,586 3,78,867 -24,06,156
assets
Tangible assets at end of period 62,89,515 30,94,350 26,32,865 62,72,498 1,10,13,084 4,83,23,869
47

Classes of tangible assets [Axis] Office equipment [Member]
[Member] [Member]
01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013
to to to to to to
31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 42,46,808 0 42,46,808
others
0 0 0 42,46,808 0 42,46,808
assets
assets [Abstract]
-31,48,738 0 31,48,738 0
assets, others
-31,48,738 0 31,48,738 0
tangible assets
54,82,656 23,34,430 51,03,789 -47,40,586 3,78,867 -24,06,156
assets
Tangible assets at end of period 5,07,30,025 4,20,51,371 3,97,16,941 62,72,498 1,10,13,084 4,83,23,869
48

Classes of tangible assets [Axis] Office equipment [Member] Leasehold improvements [Member]
[Member] [Member]
01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013
to to to to to to
31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
-31,48,738 0 0 0
assets, others
-31,48,738 0 0 0
tangible assets
54,82,656 23,34,430 51,03,789 -3,93,994 46,07,427 7,83,794
assets
Tangible assets at end of period 5,07,30,025 4,20,51,371 3,97,16,941 42,13,433 46,07,427 55,50,098
49

Classes of tangible assets [Axis] Leasehold improvements [Member]
Sub classes of tangible assets [Axis] Owned and leased assets [Member] Assets held under lease [Member]
[Member] [Member]
01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013
to to to to to to
31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013
[LineItems]
[Abstract]
assets
Impairment loss
tangible assets
[Abstract]
0 0 0 0 0 0
others
0 0 0 0 0 0
assets
assets [Abstract]
0 0 0 0
assets, others
0 0 0 0
tangible assets
47,66,304 11,77,788 1,58,877 -3,93,994 46,07,427 7,83,794
assets
Tangible assets at end of period 47,66,304 13,36,665 1,58,877 42,13,433 46,07,427 55,50,098
50

Classes of tangible assets [Axis] Leasehold improvements [Member]
Gross carrying Accumulated depreciation and
Carrying amount accumulated depreciation and gross carrying amount [Axis]
amount [Member] impairment [Member]
01/01/2012 01/01/2013 01/01/2012
to to to
31/12/2012 31/12/2013 31/12/2012
Disclosure of tangible assets [LineItems]
Reconciliation of changes in tangible assets [Abstract]
Changes in tangible assets [Abstract]
Additions other than through business combinations tangible
47,66,304
assets
Depreciation tangible assets 11,77,788 1,58,877
Impairment loss recognised in profit or loss tangible assets 0 0
Reversal of impairment loss recognised in profit or loss
0 0
tangible assets
Disposals tangible assets [Abstract]
Disposals tangible assets, others 0 0 0
Total disposals tangible assets 0 0 0
Other adjustments tangible assets [Abstract]
Other adjustments tangible assets, others 0 0
Total other adjustments tangible assets 0 0
Total changes in tangible assets 47,66,304 11,77,788 1,58,877
Tangible assets at end of period 47,66,304 13,36,665 1,58,877
Disclosure of additional information tangible assets [Table] ..(1)

Company total tangible assets
[Member]
Owned and leased assets Owned and leased assets Assets held under lease
Sub classes of tangible assets [Axis]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
Disclosure of additional information
tangible assets [LineItems]
Straight Line Straight Line
Depreciation method tangible assets - - - -
Value Value
Useful lives or depreciation rates
NA NA NA NA 0.00 0.00
tangible assets

Classes of tangible assets [Axis] Buildings [Member] Plant and equipment [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
Depreciation method tangible assets - -
Value Value
- -

NA NA 61.00 61.00 NA NA
tangible assets
51

Furniture and
Classes of tangible assets [Axis] Plant and equipment [Member] Factory equipments [Member] fixtures
[Member]
Owned and leased assets Owned assets Owned assets
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
Straight Line Straight Line Straight Line Straight Line
Depreciation method tangible assets Value Value
- -
Value Value
8.00 8.00 NA NA 8.00 8.00
tangible assets

Classes of tangible assets [Axis] Vehicles [Member] Office equipment [Member]
Owned and leased assets Owned and leased assets
[Member] [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
Depreciation method tangible assets - -
Value Value
- -

NA NA 4.00 4.00 NA NA
tangible assets

Classes of tangible assets [Axis] Office equipment [Member] Leasehold improvements [Member]
Owned and leased assets Assets held under lease
[Member] [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
Straight Line Straight Line Straight Line Straight Line
Depreciation method tangible assets Value Value
- -
Value Value
5.00 5.00 NA NA 0.00 0.00
tangible assets
52
[201100] Notes - Intangible assets
Disclosure of intangible assets [Table] ..(1)

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
Carrying amount accumulated amortization and Gross carrying amount Accumulated amortization and
impairment and gross carrying amount [Axis] [Member] impairment [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
Disclosure of intangible assets [Abstract]
Disclosure of intangible assets
[LineItems]
intangible assets [Abstract]
Changes in intangible assets
[Abstract]
Additions to intangible assets
[Abstract]
business combinations 1,10,48,591 37,64,436 1,10,48,591 37,64,436
intangible assets
Total additions to
1,10,48,591 37,64,436 1,10,48,591 37,64,436
intangible assets
Amortization intangible assets -82,97,526 -50,61,365 82,97,526 50,61,365
Impairment loss
loss intangible assets
intangible assets
Disposals intangible assets
[Abstract]
Disposals intangible
0 0 0 0 0 0
assets, others
Total disposals intangible
0 0 0 0 0 0
assets
Other adjustments intangible
assets [Abstract]
Other adjustments
0 -20,210 0 20,210
intangible assets, others
0 -20,210 0 20,210
intangible assets
Total changes in intangible
27,51,065 -13,17,139 1,10,48,591 37,64,436 82,97,526 50,81,575
assets
Intangible assets at end of period 98,87,185 71,36,120 3,82,02,537 2,71,53,946 2,83,15,352 2,00,17,826
53

Classes of intangible assets [Axis] Company total intangible assets [Member]
Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
1,10,48,591 37,64,436 1,10,48,591 37,64,436
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 -20,210 0 20,210
0 -20,210 0 20,210
intangible assets
27,51,065 -13,17,139 1,10,48,591 37,64,436 82,97,526 50,81,575
assets
54

Classes of intangible assets [Axis] Computer software [Member]
Sub classes of intangible assets [Axis] Internally generated and other than internally generated intangible assets [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
1,10,48,591 37,64,436 1,10,48,591 37,64,436
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 -20,210 0 20,210
0 -20,210 0 20,210
intangible assets
27,51,065 -13,17,139 1,10,48,591 37,64,436 82,97,526 50,81,575
assets
55

Sub classes of intangible assets [Axis] Internally generated intangible assets [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
[LineItems]
[Abstract]
[Abstract]
intangible assets
Total additions to
1,10,48,591 37,64,436 1,10,48,591 37,64,436
intangible assets
Impairment loss
intangible assets
[Abstract]
0 0 0 0 0 0
assets, others
0 0 0 0 0 0
assets
assets [Abstract]
Other adjustments
0 -20,210 0 20,210
0 -20,210 0 20,210
intangible assets
27,51,065 -13,17,139 1,10,48,591 37,64,436 82,97,526 50,81,575
assets
Disclosure of additional information intangible assets [Table] ..(1)

Company total intangible assets
[Member]
Internally generated and other Internally generated and other
Internally generated intangible
Sub classes of intangible assets [Axis] than internally generated than internally generated
assets [Member]
intangible assets [Member] intangible assets [Member]
01/01/2013 01/01/2012 01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012 31/12/2013 31/12/2012
intangible assets [LineItems]
Useful lives or amortization rates
NA NA NA NA 5.00 5.00
intangible assets
Description of amortization method Straight Line Straight Line
- - - -
used Value Value
56
[200500] Notes - Current investments
Details of current investments [Table] ..(1)

Classification of current investments [Axis] 1
01/01/2013
to
31/12/2013
Current investments [Abstract]
Disclosure of details of current investments [Abstract]
Details of current investments [LineItems]
Investments in
Type of current investments mutual funds
Class of current investments Current investments
Non Trade
Nature of current investments Investments
Current investments 4,63,81,528
Basis of valuation of current investments at Cost
Birla Sunlife cash
Name of body corporate in whom investment has been made plus growth regular
plan

31/12/2013 31/12/2012
Disclosure of notes on current investments explanatory [TextBlock]
Aggregate amount of quoted current investments 0 0
Market value of quoted current investments 0 0
Aggregate amount of unquoted current investments 4,63,81,528 0
Aggregate provision for diminution in value of current investments 0 0
[200600] Notes - Subclassification and notes on liabilities and assets
Classification of inventories [Table] ..(1)

Classification of inventories [Axis] Company total inventories [Member]
31/12/2013 31/12/2012
Subclassification and notes on liabilities and assets [Abstract]
Inventories notes [Abstract]
Inventories [Abstract]
Classification of inventories [Abstract]
Details of inventories [LineItems]
Inventories 0 0
57
Loans and advances [Table] ..(1)

Classification based on time period [Axis] Long-term [Member]
Classification of loans and advances [Axis] Loans and advances [Member] Capital advances [Member]
Classification of assets based on security [Axis] Unsecured considered good [Member] Unsecured considered good [Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
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 2,61,22,835 7,73,87,243 11,03,570 4,37,446
Allowance for bad and doubtful loans and
0 0 0 0
advances
Loans and advances 2,61,22,835 7,73,87,243 11,03,570 4,37,446
Details of loans and advances due by
directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0 0 0
Loans and advances due by other officers 0 0 0 0
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
0 0 0 0
which any director is partner
Total loans and advances due
by firms or companies in which
0 0 0 0
any director is partner or
director

Classification of loans and advances [Axis] Security deposits [Member] Other loans and advances [Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[Abstract]
Loans and advances, gross 43,51,227 2,18,95,747 2,06,68,038 5,50,54,050
0 0 0 0
advances
Loans and advances 43,51,227 2,18,95,747 2,06,68,038 5,50,54,050
[Abstract]
0 0 0 0
0 0 0 0
director
58

Classification of loans and advances [Axis] Prepaid expenses [Member] Advance tax [Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[Abstract]
Loans and advances, gross 42,875 92,216 2,06,25,163 1,34,61,834
0 0 0 0
advances
Loans and advances 42,875 92,216 2,06,25,163 1,34,61,834
[Abstract]
0 0 0 0
0 0 0 0
director

Classification of loans and advances [Axis] Advance income tax paid [Member] MAT credit entitlement [Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[Abstract]
Loans and advances, gross (A) 2,06,25,163 (B) 1,34,61,834 0 4,15,00,000
0 0 0 0
advances
Loans and advances 2,06,25,163 1,34,61,834 0 4,15,00,000
[Abstract]
0 0 0 0
0 0 0 0
director
Footnotes
(A) Advance Income Tax (Net of provision for tax Rs.46,430,167/-(Previous Year Rs.24,133,611/-)
(B) Advance Income Tax (Net of provision for tax Rs.46,430,167/-(Previous Year Rs.24,133,611/-)
59

Classification based on time period [Axis] Short-term [Member]
Classification of loans and advances [Axis] Loans and advances [Member] Security deposits [Member]
Classification of assets based on security [Axis] Secured considered good [Member] Secured considered good [Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[Abstract]
Loans and advances, gross 3,20,18,713 1,65,91,320 1,96,16,420 19,42,251
0 0 0 0
advances
Loans and advances 3,20,18,713 1,65,91,320 1,96,16,420 19,42,251
[Abstract]
0 0 0 0
0 0 0 0
director

Loans advances given employees
Classification of loans and advances [Axis] Other loans and advances [Member]
[Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[Abstract]
Loans and advances, gross 29,15,863 10,24,063 94,86,430 1,36,25,006
0 0 0 0
advances
Loans and advances 29,15,863 10,24,063 94,86,430 1,36,25,006
[Abstract]
0 0 0 0
0 0 0 0
director
60

Classification of loans and advances [Axis] Prepaid expenses [Member] Service tax receivable [Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[Abstract]
Loans and advances, gross 56,59,306 55,87,908 21,31,788 64,76,814
0 0 0 0
advances
Loans and advances 56,59,306 55,87,908 21,31,788 64,76,814
[Abstract]
0 0 0 0
0 0 0 0
director

Other loans and advances, others
Classification of loans and advances [Axis]
[Member]
Classification of assets based on security [Axis] Secured considered good [Member]
31/12/2013 31/12/2012
Loans and advances, gross 16,95,336 15,60,284
Allowance for bad and doubtful loans and advances 0 0
Loans and advances 16,95,336 15,60,284
Details of loans and advances due by directors, other officers or others
[Abstract]
Loans and advances due by directors 0 0
Loans and advances due by other officers 0 0
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 0 0
Total loans and advances due by firms or companies in which any director
0 0
is partner or director
61
Subclassification of trade receivables [Table] ..(1)

Classification of assets based on security
Classification of assets based on security [Axis] Unsecured considered good [Member]
[Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[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 16,67,15,511 17,55,68,977 16,23,67,095 15,34,31,619
Allowance for bad and doubtful debts 43,48,416 2,21,37,358 0 0
Total trade receivables 16,23,67,095 15,34,31,619 16,23,67,095 15,34,31,619
Details of trade receivables due by
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by
firms or companies in which any director
is partner or director [Abstract]
Total trade receivables due by firms
or companies in which any director is 0 0
partner or director
Subclassification of trade receivables [Table] ..(2)

Classification of assets based on security [Axis] Doubtful [Member]
31/12/2013 31/12/2012
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 43,48,416 2,21,37,358
Allowance for bad and doubtful debts 43,48,416 2,21,37,358
Total trade receivables 0 0
Details of trade receivables due by directors, other officers or others
[Abstract]
Trade receivables due by directors 0 0
Trade receivables due by other officers 0 0
Details of trade receivables due by firms or companies in which any
director is partner or director [Abstract]
Total trade receivables due by firms or companies in which any
0 0
director is partner or director
62
Disclosure of breakup of provisions [Table] ..(1)

Classification based on time period [Axis] Long-term [Member] Short-term [Member]
31/12/2013 31/12/2012 31/12/2013 31/12/2012
[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 1,51,43,832 1,70,89,253 12,27,760 0
Provision other employee related
(A) 94,52,067 (B) 1,02,92,697 (C) 32,55,234 (D) 35,68,062
liabilities
Total provisions for employee benefits 2,45,95,899 2,73,81,950 44,82,994 35,68,062
Provision for corporate tax [Abstract]
Provision for current tax 34,30,343 31,72,636
Total provision for corporate tax 34,30,343 31,72,636
Total provisions 2,45,95,899 2,73,81,950 79,13,337 67,40,698
Footnotes
(A) Compensated Absences
(B) Compensated Absences
(C) Compensated Absences
(D) Compensated Absences
63

01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Disclosure of subclassification and notes on liabilities and assets
explanatory [TextBlock]
Trade payables, long-term 0 0
Gross amount due to customers for contract work, non-current (A) 10,84,873 (B) 8,00,000
Others long-term, others (C) 90,04,252 (D) 42,19,350
Total others, long-term 1,00,89,125 50,19,350
Total other long-term liabilities 1,00,89,125 50,19,350
Interest accrued but not due on borrowings 0 0
Interest accrued and due on borrowings 0 0
Debentures claimed but not paid 0 0
Unpaid dividends 0 0
Unpaid matured deposits and interest accrued thereon 0 0
Unpaid matured debentures and interest accrued thereon 0 0
Taxes payable other tax (E) 70,68,302 (F) 75,09,072

Accrued expenses payable 3,12,14,830 2,31,67,303
Public deposit payable, current 0 0
Total other payables, current 3,82,83,132 3,06,76,375
Derivative liabilities (G) 29,38,801 (H) 24,66,976

Other advance received 3,50,000 3,50,000
Short-term employee related liabilities 1,89,88,239 1,55,34,827
Current liabilities portion of share application money pending
0 0
allotment
Other current liabilities, others (I) 75,89,854 (J) 7,87,373
Total other current liabilities 6,81,50,026 4,98,15,551
Other non-current assets, others (K) 1,67,08,402 (L) 9,57,910

Total other non-current assets 1,67,08,402 9,57,910
Interest Accrued on Interest Accrued on
Deposits Non Current Deposits Non Current
Nature of other non-current assets, others Bank Balances ( Refer note Bank Balances ( Refer note
13) Restricted Bank 13) Restricted Bank
Balances Balances
Aggregate amount of trade receivables outstanding for period
0 0
exceeding six months
Fixed deposits with banks 0 0
Other deposits with banks (M) 2,80,82,360 (N) 4,56,23,403

Other balances with banks 17,07,53,315 16,67,94,040
Total balance with banks 19,88,35,675 21,24,17,443
Cash on hand 0 0
Total cash and cash equivalents 19,88,35,675 21,24,17,443
Total cash and bank balances 19,88,35,675 21,24,17,443
Total balances held with banks to extent held as
margin money or security against borrowings, 0 0
guarantees or other commitments
Bank deposits with more than twelve months maturity 0 0
Unbilled revenue 4,54,27,005 3,00,46,186
Other current assets, others (O) 64,49,679 (P) 66,88,113

Total other current assets 5,18,76,684 3,67,34,299
64
Footnotes
(A) Liability for Mark to Market Losses on Derivative Contracts
(B) Liability for Mark to Market Losses on Derivative Contracts
(C) Liability for Expenses and others
(D) Liability for Expenses and others
(E) Statutory Liabilities
(F) Statutory Liabilities
(G) Liability for Mark to Market Losses on Derivative Contracts
(H) Liability for Mark to Market Losses on Derivative Contracts
(I) Capital Creditors
(J) Capital Creditors
(K) Interest Accrued on Deposit554007203515 Non Current Bank Balances (refer Note 13)16154395754395
(L) Interest Accrued on Deposit554007203515 Non Current Bank Balances (refer Note 13)16154395754395
(M) In Current Account
(N) In Current Account
(O) Interest Accrued on deposit
(P) Interest Accrued on deposit
[200700] Notes - Additional disclosures on balance sheet

01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Disclosure of additional balance sheet notes explanatory [TextBlock]
Total contingent liabilities and commitments 0 0
Amount of dividends proposed to be distributed to equity shareholders 0 0
Amount of per share dividend proposed to be distributed to equity
[INR/shares] 0 [INR/shares] 0
shareholders
Percentage of equity shares held up by other body corporates 100.00%
Deposits accepted or renewed during period 0 0
Deposits matured and claimed but not paid during period 0 0
Deposits matured and claimed but not paid 0 0
Deposits matured but not claimed 0 0
Interest on deposits accrued and due but not paid 0 0
Share application money received during year 0 0
Share application money paid during year 0 0
Amount of share application money received back during year 0 0
Amount of share application money repaid returned back during year 0 0
Number of person share application money paid during year [pure] 0 [pure] 0
Number of person share application money received during year [pure] 0 [pure] 0
Number of person share application money paid as at end of year [pure] 0 [pure] 0
Number of person share application money received as at end of year [pure] 0 [pure] 0
Whether maintenance of cost records by company has
been mandated under any cost accounting records
No No
rules notified under section 209(1)(d) of
companies act,1956
Unclaimed share application refund money 0 0
Unclaimed matured debentures 0 0
Unclaimed matured deposits 0 0
Interest unclaimed amount 0 0
65
[200800] Notes - Disclosure of accounting policies, changes in accounting policies and estimates
01/01/2013
to
31/12/2013
Disclosure of accounting policies, change in accounting policies and Textual information (28)
changes in estimates explanatory [TextBlock] [See below]
Disclosure of general information about company [TextBlock] [See below]
Disclosure of accounting policies explanatory [TextBlock] [See below]
Disclosure of accounting policies, change in accounting policies and changes in estimates explanatory [Text Block]
The preparation of the financial statements, in conformity with the generally accepted accounting principles, requires estimates and assumptions
to be made that affect the reported amounts of assets and liabilities on the date of the financial statements and the reported amounts of revenues
and expenses during the reporting period. Differences between actual results and estimates are recognized in the period in which the results are
known / materialized. Example of such estimates include provision for doubtful debts, employee benefits, provision for income taxes, the useful
lives of depreciable fixed assets and provisions for impairment
66
Disclosure of general information about company [Text Block]

2 Significant Accounting Policies:-
2.1 Basis of preparation:-
These financial statements are prepaid in accordance with generally accepted accounting principles applicable in India under the historical cost
certain financial instruments which are measured at fair value. These financial statements comply with the provisions of the Companies Act, 19
accounting standards.
2.2 Use of Estimates:-
The preparation of the financial statements, in conformity with the generally accepted accounting principles, requires estimates and assumption
reported amounts of assets and liabilities on the date of the financial statements and the reported amounts of revenues and expenses during the r
Differences between actual results and estimates are recognized in the period in which the results are known/materialized. Example of such esti
doubtful debts, employee benefits, provision for income taxes, the useful lives of depreciable fixed assets and provisions for impairment
2.3 Revenue Recognition:-
a.
The Company?s revenue from business process outsourcing and software support and related activities arises from unit-priced contracts, time-b
based projects. Revenue is recognized as the related services are performed in accordance with the terms of the contract
b. Interest is recognized on a time proportion basis.
c. Dividend income is recognized when the right to receive is established.
d. Profit on sale of investments is recorded on transfer of title from the Company and is determined as the difference between the sales price and th
the investment.
2.4 Fixed Assets & Depreciation:-
Fixed assets are valued at cost less accumulated depreciation and accumulated impairment losses, if any. Cost includes all expenses incurred for
Intangible assets are recorded at cost and are carried at cost less accumulated amortization and accumulated impairment loss, if any
67
Depreciation and amortization on fixed assets is provided on straight-line method based on the estimated useful lives of the assets as determined
The Management estimates of useful lives for various fixed assets as follows:
Asset Estimated Useful Lives
Leasehold Land Over the Lease Term

Improvements to Leased Premises Over the Lease Term
Building 61 years
Plant and Machinery
- Computers 3 years
- Electrical Equipments 8 years
Furniture, Fixtures and Office Equipment
- Furniture and Fixtures 8 years

- Office Equipment 5 years
Vehicles 4 years
Disclosure of accounting policies explanatory [Text Block]

2 Significant Accounting Policies:-
2.1 Basis of preparation:-
These financial statements are prepaid in accordance with generally accepted accounting principles applicable in India under the historical cost
certain financial instruments which are measured at fair value. These financial statements comply with the provisions of the Companies Act, 19
[201200] Notes - Employee benefits

01/01/2013
to
31/12/2013
Disclosure of employee benefits explanatory [TextBlock] [See below]
68
Disclosure of employee benefits explanatory [Text Block]

2.8 Employee Benefits:-
i) Post Employment benefits and other long term benefits:
Company?s contribution to defined contribution retirement schemes viz. Provident fund and Superannuation fund is charged to statement of profit
& loss.
For defined benefit schemes and other long term schemes viz. gratuity, incentive scheme, compensated absences expected to occur after twelve
months, the cost of providing benefits is determined using the Projected Unit Credit Method, with actuarial valuations being carried out at balance
sheet date. Actuarial gains and losses are recognized in full in the statement of profit and loss for the period in which they occur. Past service cost
is recognized immediately to the extent that the benefits are already vested, otherwise it is amortised on a straight line basis over the remaining
average period until the benefits become vested. The retirement benefit obligation recognized in the balance sheet represents the present value of
the defined benefit obligation as adjusted for unrecognized past service cost, as reduced by the fair value of scheme assets. Any asset resulting
from this calculation is limited to lower of the amount determined as the defined benefit liability and the present value of available refunds and
reduction in future contributions to the scheme.
ii) Short term employee benefits:

The undiscounted amount of short term employee benefits expected to be paid in exchange for the services rendered by employees are recognized
as an expense during the period when the employee renders those services. These benefits include compensated absences such as leave expected
to be availed within a year, contribution to Employee State Insurance Corporation, bonus payable and performance incentives.
30 Employee benefit plans:
a. Defined contribution plans:
Amounts recognized as expenses towards contributions to Government Provident Fund, Superannuation Fund and Employee State Insurance C
are Rs. 26,734,444/- (Previous Year Rs. 28,084,749/-). The contributions payable to those plans by the Company are at the rates specified in th
b. Post employment defined benefit plans:
Gratuity Plan: The Company makes annual contributions to the Employee?s Group Gratuity Assurance Scheme administered by the Life Insu
(?LIC?), a funded defined benefit plan for qualifying employees. The scheme provides for lump sum payment to vested employees at
employment or on termination of employment. Vesting occurs on completion of five years of service.
The following table sets out the status of the gratuity plan and the amounts recognized in the Company?s financial statements as at December 3
Gratuity Plan (Funded

Particulars
31-Dec-13
I. Change in benefit obligation:
69
Projected benefit obligation at the beginning of the year 20,766,705

Interest Cost 1,994,126
Current Service Cost 4,869,268
Benefit Paid (5,397,046)
Actuarial loss/(gain) on obligations (4,975,923)
Projected benefit obligation at the end of the year 17,257,130
II. Change in plan assets
Fair value of the plan asset at the beginning of the year 3,677,452
Expected return on plan assets 413,197
Contributions 2,465,261
Benefits paid (5,397,046)
Actuarial (losses) /gains on plan assets (273,324)
Fair value of plan assets at the end of the year 885,540
Excess of obligation over plan assets 16,371,590
III. Gratuity expense for the year
Current service cost 4,869,268

Interest cost 1,994,126
Expected return on plan assets (413,197)
Net actuarial loss/(gain) recognized (4,702,599)
Gratuity cost 1,747,598
IV. Actual return on plan assets 139,873
V. Category of Assets as at year end
Insurer Managed Funds 885,540
Total 885,540
VI. Expected Employer?s Contribution Next Year 7,000,000
70
VII. Experience Adjustment
Year Ended
Particulars 2013 2012 2011 2010
Defined Benefit Obligation 17,257,130 20,766,705 17,152,960 13,193,613
Plan Assets 885,540 3,677,452 4,431,820 4,519,437
Surplus / ( Deficit) (16,371,590) (17,089,253) (12,721,140) (8,674,176)
Exp. Adj. on Plan Liabilities (3,374,334) (664,819) 2,047,676 1,972,708
Exp. Adj. on Plan Assets (273,324) (82,925) 87,122 (55,523)
VIII. Period Ended

Assumptions
31-Dec-13
Discount rate
Salary escalation rate
Expected rate of return on plan assets
Expected rate of return on plan assets is based on expectation of the average long term rate of return expected to prevail over the estimated te
type of the investments assumed to be held by LIC, since the fund is managed by LIC.
The estimates of future salary increases, considered in actuarial valuation, take account of inflation, seniority, promotions and other relevant fac
[201800] Notes - Borrowing cost

01/01/2013
to
31/12/2013
Disclosure of notes on borrowing costs explanatory [TextBlock] [See below]
71
Disclosure of notes on borrowing costs explanatory [Text Block]

2.9 Borrowing costs:-
Borrowing costs that are attributable to the acquisition or construction of qualifying assets are capitalised as part of the cost of such assets. A
qualifying asset is one that necessarily takes a substantial period of time to get ready for its intended use or sale. All other borrowing costs are
charged to revenue.
[201300] Notes - Segments

01/01/2013
to
31/12/2013
Disclosure of enterprise's reportable segments explanatory [TextBlock] [See below]
72
Disclosure of enterprise's reportable segments explanatory [Text Block]

29 Segment Reporting:
a. For the year ended Dec, 2013
Primary Segment:
Business Process
Particulars Others
Management (BPM)
Segment
963,899,115 30,518,441
Revenue
(941,707,826) (25,394,767)
Segment
49,259,096 2,136,399
Results
(71,298,086) (1,622,615)
Less :
Unallocable
cost
Add :
Unallocable
Other
Income
Less :
Interest
Expense
Profit
before tax
and
exceptional
items
Less :
Exceptional
items (refer
note 32)
Profit
73
before tax
Less :
Provision
for Tax
Profit after
tax
Secondary Segment:
Particulars North America Europe Rest of the World
Revenue Attributable to Location of Customers 641,247,017 124,761,504 228,409,035
(660,015,527) (140,055,380) (167,031,686)
Notes:
The Company has identified business segment as the primary segment and geographical segment as the secondary segment. Segments have been
1
account the nature of services, differing risks and returns, the organizational structure and internal reporting system.
2 The reportable segments are described as below :
BPM activities: It represents Business Process Management and Transitioning services.

Others: It represents Software Support, maintenance and consulting related activities.
Assets and liabilities contracted have not been identified to any of the reportable segments as the assets are used interchangeably between segme
3
practicable to reasonably allocate the liabilities to individual segments. Accordingly, no disclosure relating to segment assets and segment liabil
4 Figures for the previous period are given in bracket
74
[201600] Notes - Related party
Disclosure of relationship and transactions between related parties [Table] ..(1)

Categories of related parties [Axis] 1 2
01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012
Disclosure of relationship and transactions between
related parties [Abstract]
related parties [LineItems]
Hexaware Technologies Hexaware Technologies Hexaware Hexaware
Name of related party Limited Limited Technologies Inc. Technologies Inc.
Country of incorporation or residence of related UNITED
INDIA INDIA UNITED STATES
party STATES
Permanent account number of related party AABCA3203F AABCA3203F
CIN of related party L72900MH1992PLC069662 L72900MH1992PLC069662
Fellow
Fellow Subsidiary
Description of nature of related party relationship Holding company Holding company Subsidiary
company
company
Reimbursement of costs,
Description of nature of transactions with related Reimbursement of
Recieving Services, Int on
party cost, payables
Loan and others
Related party transactions [Abstract]
Revenue from sale of goods related party
2,03,31,526 1,00,19,404 5,15,11,050 7,76,76,192
transactions
Purchases of tangible assets related party
95,131
transactions
Services received related party transactions 2,71,66,242 2,14,42,439 1,41,209 14,18,678
Interest paid during year related party
41,35,754
transactions
Reimbursement of expenses incurred on
behalf of company during year related 41,85,157 3,23,531 5,85,90,496 3,53,08,826
party transactions
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 1,70,16,396 79,03,310 4,01,08,898 3,62,95,520
Amounts receivable related party transactions 93,35,655 35,72,290 1,81,56,517 2,85,55,384
75

01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012
Hexaware
Hexaware Hexaware Hexaware Technologies
Name of related party Technologies GmbH Technologies GmbH
Technologies UK
UK Ltd
Ltd
Country of incorporation or residence of related UNITED
GERMANY GERMANY UNITED KINGDOM
party KINGDOM
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company company company company
Description of nature of transactions with related Reimbursement of cost
Sales and Recievables
party and payables
Revenue from sale of goods related party
37,47,207 36,18,262
transactions
Reimbursement of expenses incurred on
behalf of company during year related 1,58,87,476 12,97,90,755
party transactions
Outstanding balances for related party
transactions [Abstract]
Amounts payable related party transactions 20,15,758 9,78,442
Amounts receivable related party transactions 3,64,834 3,79,893 6,70,651

01/01/2013 01/01/2012 01/01/2013 01/01/2012
to to to to
31/12/2013 31/12/2012 31/12/2013 31/12/2012
Hexaware
Hexaware Mr. R . U . Hexaware Technologies
Name of related party Technologies
Technologies Sweden Srinivas Canada Limited
Sweden
Country of incorporation or residence of related
SWEDEN SWEDEN INDIA CANADA
party
Permanent account number of related party AAVPS5672H
K e y
Fellow Subsidiary Fellow Subsidiary Fellow Subsidiary
Description of nature of related party relationship company company
Management
company
Personnel
Services received related party transactions 90,89,382
Transaction relating to key management personnel
[Abstract]
Remuneration for key managerial personnel 0
76

Categories of related parties [Axis] 7
01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Disclosure of relationship and transactions between related parties [Abstract]
Disclosure of relationship and transactions between related parties [LineItems]
Name of related party Chinmoy Banerjee
Mr. R.U. Srinivas
Country of incorporation or residence of related party UNITED STATES INDIA
Permanent account number of related party AAVPS5672H
Key Management Key Management
Description of nature of related party relationship Personnel Personnel
Services received related party transactions 95,11,773
Transaction relating to key management personnel [Abstract]
Remuneration for key managerial personnel 0 1,35,54,336

01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Disclosure of notes on related party explanatory [TextBlock] [See below]
Whether there are any related party transactions during year Yes Yes
Whether company is subsidiary company Yes Yes
Section under which company is subsidiary Section 4(1)(b) Section 4(1)(b)
77
Disclosure of notes on related party explanatory [Text Block]

25 Related Parties Disclosures:
a. Name of Related parties and description of relationship:
Ultimate Holding Company & its Baring Private Equity Asia GP V.P., Cayman Island
subsidiaries The Baring Asia Private Equity Fund V, LP, Cayman Island
Baring Private Equity Asia V Mauritius Holding (4) Limited, Mauritius
Parel Investment Holding Limited, Mauritius
HT Global IT Solutions Holdings Limited, Mauritius
Holding Company Hexaware Technologies Limited, India
Fellow Subsidiaries Hexaware Technologies Inc., USA (HTI)

Hexaware Technologies GmbH, Germany
Hexaware Technologies UK Ltd., UK
Hexaware Technologies Asia Pacific Pte Ltd
Key Management Personnel Mr. R. U. Srinivas, CEO and Executive Director (upto 15th Aug-13)
Mr. Chinmoy Banerjee, CEO (wef. 1st Aug-13)
b. Related Party Transactions
i) For the year ended Dec,2013 (Amount in Rupees)
Key Management
Sr. No. Description and nature of transaction Holding Company Fellow
Personnel
Fixed Assets
1 - 95,131 -
Purchased
- - -
Reimbursement of
2 4,485,157 75,134,767 -
costs
(323,531) (48,099,581) (-)
Receiving of
3 27,166,242 - 18,601,154
services
(21,442,439) (1,290,506) (13,554,336)
4 Recovery of Cost 300,000 656,795 -

(-) (-) (-)
78
5 Sales 20,331,526 55,258,257 -

(10,019,404) (81,294,454) (-)
6 Rent - 141,209 -
(-) (128,172) (-)
7 Interest on Loan - - -
(4,135,754) (-) (-)
Unsecured Loan
8 from Holding - - -
Company
(82,500,000) (-) (-)
Add: Loan Taken

- - -
during the year
(-) (-) (-)
Less: Repaid
- - -
during the year
(82,500,000) - -
Unsecured Loan
as on 31st - - -
December 2013
(-) (-) (-)
Receivable as on
9 31st
December,2013
9,335,655 19,191,997 -
(3,572,290) (28,935,277) (-)
Payable as on 31st
10
December, 2013
17,016,396 42,124,656 -
(7,903,310) (37,273,962) (-)
Notes: Figures for the previous year are given in brackets.
Out of the above items transactions with fellow subsidiaries in excess of 10% of the total related party transactions are as under
For the year ended Dec, 2013
Nature of Transaction (Amount in Rupees)
i) Reimbursement of Cost:
Hexaware Technologies UK Ltd. 15,887,476
(12,790,755)
79
Hexaware Technologies Inc. 59,247,291

(35,308,826)
ii) Sales:
Hexaware Technologies Inc 47,062,050
(77,676,192)
[201400] Notes - Leases

01/01/2013
to
31/12/2013
Disclosure of leases explanatory [TextBlock] [See below]
Disclosure of leases explanatory [Text Block]

2.10 Operating Lease:-
Assets taken on lease under which all risks and rewards of ownership are effectively retained by the lessor are classified as operating lease. Lease
payments under operating leases are recognized as expenses on straight line basis over the lease term.
27
The Company has taken on lease office spaces, accommodation for its employees under operating leases for a period ranging between one to
on non-cancellable operating leases recognized in the Profit and Loss Account for the year is Rs 3,969,353/- (Previous Year Rs. 1,311,734/-).
payments and payment profile of non ? cancellable operating lease are as follows:
(Amount in Rs.)
As on As on
31-Dec-13 31-Dec-12
Not later than one year 3,827,765 3,684,480

Not later than five year 10,987,938 14,815,703
Total 14,815,703 18,500,183
80
[300300] Notes - Earnings per share

01/01/2013 01/01/2012
to to
31/12/2013 31/12/2012
Disclosure of earnings per share explanatory [TextBlock]
Adjustments of numerator to calculate basic earnings per share [Abstract]
Adjustments of numerator to calculate diluted earnings per share [Abstract]
[202800] Notes - Subsidiary information

01/01/2013
to
31/12/2013
Disclosure of subsidiary information explanatory [TextBlock]
Whether company has subsidiary companies No
[201900] Notes - Income taxes

01/01/2013
to
31/12/2013
Disclosure of notes on income taxes explanatory [TextBlock] [See below]
81
Disclosure of notes on income taxes explanatory [Text Block]

2.11 Taxes on Income:-
Income Taxes are accounted for in accordance with Accounting Standard 22 (AS 22) on ?Accounting for Taxes on Income?. Tax expense
comprises of current tax and deferred tax. Current tax is measured at the amount expected to be paid or recovered from the tax authorities using
the applicable tax rates. Deferred taxes are recognised for future tax consequence attributable to timing difference between taxable income and
accounting income, measured at relevant enacted tax rates and in case of Deferred tax assets, on consideration of prudence, are recognised and
carried forward to the extent or reasonable certainty/virtual certainty, as the case may be. Minimum Alternate Tax (MAT) credit entitlement is
recognized in accordance with the Guidance Note on ?Accounting for credit available in respect of Minimum Alternate Tax under the Income Tax
Act, 1961? issued by ICAI. MAT credit is recognized as an asset only when and to the extent there is convincing evidence that the company will
pay normal income tax during the specified period. At each balance sheet date the Company reassesses unrealized deferred tax assets and MAT
credit assets, to the extent they become reasonably certain or virtually certain of realization, as the case may be and adjusts the same accordingly.
(Refer note 24c)
In the event of unabsorbed depreciation and carry forward of losses, deferred tax assets are recognised only to the extent that there is virtual
certainty that sufficient future taxable income will be available to realise such assets. In other situations, deferred tax assets are recognised only to
the extent that there is reasonable certainty that sufficient future taxable income will be available to realise these assets.
Advance taxes and provisions for current income taxes are presented in the balance sheet after off-setting advance tax paid and income tax
provision arising in the same tax jurisdiction and the entity intends to settle the asset and liability on a net basis.
24
Income Taxes:
a) The income tax year of the Company being the year ending March 31, the provision for current tax for the year is the aggregate of (a) provision
made for three months ended March 31, 2013, and (b) provision for the remaining nine months up to December 31, 2013. Such provisions
represents liabilities under Sec 115JB (MAT) of the Income Tax Act, 1961 considering the tax exemptions available to the company. The ultimate
tax liability will be determined on the basis of the tax year ending 31st March, 2014.
b) The tax effect of significant timing differences that have resulted in net deferred tax assets/(liability) are given below:
(Amount in Rs.)
As on As on
31-Dec-13 31-Dec-12
i) Deferred tax liability (?DTL?):

Depreciation 31,711,271 30,465,361
Deferred Cancellation loss relating to roll-over Cash Flow Hedges 15,642,084 15,394,843
47,353,355 45,860,204
ii) Deferred tax asset (?DTA?):

Provision for Compensated Absences and Gratuity 9,027,528 9,998,961
Provision for Doubtful Debts 1,401,659 7,182,466
Unabsorted Tax Loses 6,740,729 -
17,169,916 17,181,427
82
Net Deferred Tax Liability (30,183,439) (28,678,777)
c) The unrecognized MAT credit at the beginning of the period was Rs. 19,434,606. Considering the requirement of the Guidance Note on
?Accounting for credit available in respect of Minimum Alternative Tax under the Income Tax Act,1961? issued by ICAI, the company has
recognized further MAT credit of Rs. 14,000,000 during the period. As at the balance sheet date, the company has unrecognised MAT credit of Rs.
51,549,517/- which is carried forward is available, for set off up to the period AY 2014-15 to AY 2021-22 and will be re-assessed by the company
every subsequent period end in accordance with the requirement of the Guidance Note.
[202400] Notes - Investments in associates

01/01/2013
to
31/12/2013
Disclosure of notes on investment in associates explanatory [TextBlock]
Whether company has invested in associates No
[202500] Notes - Financial reporting of interests in joint ventures

01/01/2013
to
31/12/2013
Disclosure of notes on interests in joint ventures explanatory [TextBlock]
Whether company has invested in joint ventures No
[201500] Notes - Impairment

01/01/2013
to
31/12/2013
Disclosure of impairment of assets explanatory [TextBlock] [See below]
Disclosure of impairment of assets explanatory [Text Block]

2.12 Share based Compensation :
The compensation cost of stock options granted to employees is measured by the intrinsic value method, i.e. difference between the fair value of
the Company?s shares on the date of grant of options and the exercise price to be paid by the option holders. The compensation cost, if any is
amortized over the vesting period of the options.
2.13 Impairment of Assets:-
An asset is treated as impaired when the carrying cost of asset exceeds its recoverable value. An impairment loss is charged to the statement of
profit and loss in the year in which an asset is identified as impaired. The impairment loss recognized in prior accounting period is reversed if
there has been a change in the estimate of recoverable amount
83
[202100] Notes - Other provisions, contingent liabilities and contingent assets

01/01/2013
to
31/12/2013
Disclosure of notes on other provisions, contingent liabilities and Textual information (38)
contingent assets explanatory [TextBlock] [See below]
Disclosure of notes on other provisions, contingent liabilities and contingent assets explanatory [Text Block]
2.14 Provisions, contingent liabilities and contingent assets:-
Provisions involving substantial degree of estimation in measurement are recognized when there is a present obligation as a result of past events
and it is probable that there will be an outflow of resources. Contingent liabilities are not recognized but are disclosed in notes. Contingent assets
are neither recognized nor disclosed in the financial statements.
22. Estimated amount of contracts remaining to be executed on capital account and not provided for (Net of advances) Rs.1,440,319/- (Previous Year
Rs. 1,594,922/-)
Contingent Liability in respect of Income tax demands disputed in appeal and pending decision of Rs.
3,228,895/-. (Previous Year Rs. 14,32,046/-) The Company is hopeful of getting a favourable decision
[202700] Notes - Cash flow statements

01/01/2013 01/01/2012
to to 31/12/2011
31/12/2013 31/12/2012
Disclosure of cash flow statement explanatory [TextBlock]
Cash and cash equivalents if different from balance sheet [Abstract]
Cash and cash equivalents cash flow statement 19,83,67,023 21,24,03,118 25,23,73,777
Other differences to cash and cash equivalents in statement of cash
flows (A) -4,68,652 (B) -14,325
Total cash and cash equivalents 19,88,35,675 21,24,17,443
Income taxes paid (refund) [Abstract]
Income taxes paid (refund), classified as operating activities 1,00,53,788 9,78,326
Total income taxes paid (refund) 1,00,53,788 9,78,326
Footnotes
(A) Adjustment for Unrealised gain on foreign currency cash and cash equivalents
(B) Adjustment for Unrealised gain on foreign currency cash and cash equivalents
84

Balance Sheet - FY 2012-13

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Balance Sheet - FY 2012-13

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Caliber Point Business Solutions Limited

Standalone Balance Sheet for period 01/01/2013 to 31/12/2013

[400100] Disclosure of general information about company

[400400] Disclosures - Directors report

Details of directors signing board report [Table] ..(1)

Unless otherwise specified, all monetary values are in INR

Textual information (1)

Disclosure in board of directors report explanatory [Text Block]

The Members of Caliber Point Business Solutions Limited

Year ended 31 st December

Rs. In lacs Rs. In lacs

Income from Operations 9944.18 9671.03

Other Income 225.05 234.57

Profit before taxation 353.79 591.17

Less : Exceptional Item 510.11 -

Net Profit/(Loss) after tax (125.06) 762.79

Add :-Balance brought forward from previous

Human Resource Management

Corporate governance and Management Discussion and Analysis

Directors' responsibility statement

Conservation of energy, technology absorption, foreign exchange earnings and outgo

For and on Behalf of the Board of Directors

Date : 7 th February, 2014

ANNEXURE TO DIRECTORS? REPORT

INFORMATION RELATING TO CONSERVATION OF ENERGY, TECHNOLOGY ABSORPTION,

RESEARCH & DEVELOPMENT

The various tools currently in use are listed as follows :-

FOREIGN EXCHANGE EARNINGS AND OUTGO :

For and on behalf of the Board of Directors

Date : 7 th February, 2014

Textual information (2)

Description of state of companies affair

Textual information (3)

Details regarding energy conservation

Textual information (4)

Details regarding technology absorption

Textual information (5)

Particulars of employees as per provisions of section 217

Textual information (6)

Disclosures in director?s responsibility statement

[400200] Disclosures - Auditors report

Details regarding auditors [Table] ..(1)

i) In our opinion and

Unless otherwise specified, all monetary values are in INR

Textual information (7)

Disclosure in auditors report relating to fixed assets

Textual information (8)

Disclosure relating to physical verification and material discrepancies of fixed assets

Textual information (9)

Disclosure in auditors report relating to inventories

Textual information (10)

Disclosure in auditors report relating to loans

Textual information (11)

Disclosure in auditors report relating to internal control system

Textual information (12)

Textual information (13)

Disclosure in auditors report relating to deposits accepted from public

Textual information (14)

Disclosure in auditors report relating to companies internal audit system

Textual information (15)

Disclosure in auditors report relating to maintenance of cost records

Textual information (16)

Disclosure in auditors report relating to statutory dues