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Data Patterns (India) Limited — Audit Report / Information 2026
May 14, 2026
59610_rns_2026-05-14_a5df4a25-be6f-4445-8af4-c163e3406644.pdf
Audit Report / Information
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SEC/SE/012/2026-27
Chennai, May 14, 2026
| To National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex, Bandra(E), Mumbai – 400051 NSE Symbol - DATAPATTNS | To BSE Limited 25th Floor, P.J. Towers, Dalal Street, Mumbai – 400 001 Company Code: 543428 |
|---|---|
Sub: Outcome of the Meeting of board of Directors of the Company held on May 14, 2026
Dear Sir/ Madam,
Further to our letter No. SEC/SE/009/2026-27 dated May 08, 2026 intimating the date of the Board meeting of the Company, we wish to inform that the Board of Directors ("the Board") at its meeting held on Thursday, May 14, 2026 has inter-alia, considered the following and:
- Adopted the Audited Financial Results of the Company for the quarter and financial year ended March 31, 2026 along with the Auditors' Report, Declaration of Unmodified opinion thereon.
- The 28th Annual General Meeting of the Company is proposed to be held on Friday, July 31, 2026 through Video Conference or Other Audio Visual Means.
- Recommended Final Dividend of Rs. 10.00 (Rupees Ten only) per equity share of Rs.2/- each for the financial year 2025-26. The Final Dividend, if declared by the Shareholders in the ensuing Annual General Meeting to be held on Friday, July 31, 2026, will be paid on or before Saturday, August 29, 2026.
Pursuant to Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Circular No. CIR/CFD/CMD/4/2015 dated September 09, 2015, we would like to inform that the meeting of the Board of Directors of the Company commenced at 2.00 p.m. and concluded at 6.15 p.m.
You are requested to take the above on record and oblige.
Thanking You.
For Data Patterns (India) Limited
Digitally signed by R PRAKASH
Prakash R
Company Secretary and Compliance Officer
Membership No.: F13620
Encl: As above
DATA PATTERNS
Chennai, May 14, 2026
| To
National Stock Exchange of India Limited
Exchange Plaza, Bandra Kurla Complex,
Bandra(E),
Mumbai – 400051
NSE Symbol - DATAPATTNS | To
BSE Limited
25^{th} Floor, P.J. Towers,
Dalal Street,
Mumbai – 400 001
Company Code: 543428 |
| --- | --- |
Sub: Declaration under proviso to Clause (d) of sub-regulation (3) of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.
Dear Sir/Madam,
We hereby declare that the Statutory Auditors of the Company M/s. Deloitte Haskins & Sells, Chartered Accountant have issued Audit Report with Unmodified Opinion on the Financial Statements of the Company as prepared under the provisions of Companies Act, 2013 and SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, for the quarter and financial year ended March 31, 2026.
You are requested to take the above on record and oblige.
Thanking You.
For Data Patterns (India) Limited

Srinivasagopalan Rangarajan
Chairman and Managing Director

DATA PATTERNS (INDIA) LIMITED
Piot H9, 4th Main Road, SIPCOT IT Park, Siruseri
Off Rajiv Gandhi Salai (OMR) Chennai - 603 103
+91 44 4741 4000 +91 44 4741 4444
www.datapatternsindia.com
[email protected]
CIN: L72200TN1998PLC061236
BENGALURU • CHENNAI • HYDERABAD • NEW DELHI • THIRUVANANTHAPURAM
Deloitte Haskins & Sells
Chartered Accountants
ASV N Ramana Tower
52, Venkatnarayana Road
T. Nagar
Chennai - 600 017
Tamil Nadu, India
Tel: +91 44 6688 5000
Fax: +91 44 6688 5050
INDEPENDENT AUDITOR'S REPORT ON AUDIT OF ANNUAL FINANCIAL RESULTS AND REVIEW OF QUARTERLY FINANCIAL RESULTS
TO THE BOARD OF DIRECTORS OF DATA PATTERNS (INDIA) LIMITED
Opinion and Conclusion
We have (a) audited the Financial Results for the year ended 31 March 2026 and (b) reviewed the Financial Results for the quarter ended 31 March 2026 (refer ‘Other Matter’ section below), which were subject to limited review by us, both included in the accompanying “Statement of Financial Results for the Quarter and Year Ended 31 March 2026” of Data Patterns (India) Limited (the “Company”), (the “Statement”), being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “LODR Regulations”).
(a) Opinion on Annual Financial Results
In our opinion and to the best of our information and according to the explanations given to us, the Financial Results for the year ended 31 March 2026:
i. is presented in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended; and
ii. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the year then ended.
(b) Conclusion on Unaudited Financial Results for the quarter ended 31 March 2026
With respect to the Financial Results for the quarter ended 31 March 2026, based on our review conducted as stated in paragraph (b) of Auditor’s Responsibilities section below, nothing has come to our attention that causes us to believe that the Financial Results for the quarter ended 31 March 2026, prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement.
Basis for Opinion on the Audited Financial Results for the year ended 31 March 2026
We conducted our audit in accordance with the Standards on Auditing (“SA”s) specified under Section 143(10) of the Companies Act, 2013 (the “Act”). Our responsibilities under those Standards are further described in paragraph (a) of Auditor’s Responsibilities section below. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (the “ICAI”) together with the ethical requirements that are relevant to our audit of the Financial Results for the year ended 31 March 2026 under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the
Deloitte Haskins & Sells
ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.
Management’s and Board of Directors’ Responsibilities for the Statement
This Statement which includes the Financial Results is the responsibility of the Company’s Board of Directors and has been approved by them for the issuance. The Financial Results for the year ended 31 March 2026, has been compiled from the related audited financial statements. This responsibility includes the preparation and presentation of the Financial Results for the quarter and year ended 31 March 2026 that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the Indian Accounting Standards prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Financial Results that give a true and fair view and is free from material misstatement, whether due to fraud or error.
In preparing the Financial Results, the Board of Directors is responsible for assessing the Company’s ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.
The Board of Directors is also responsible for overseeing the financial reporting process of the Company.
Auditor’s Responsibilities
(a) Audit of the Financial Results for the year ended 31 March 2026
Our objectives are to obtain reasonable assurance about whether the Financial Results for the year ended 31 March 2026 as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Financial Results.
As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the Annual Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as
Deloitte Haskins & Sells
fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit 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.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates made by the Board of Directors.
- Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the LODR Regulations.
- Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the Annual Financial Results, including the disclosures, and whether the Annual Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.
Materiality is the magnitude of misstatements in the Annual Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Annual Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Annual Financial Results.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings including any significant deficiencies in internal control that we identify during our audit.
We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
(b) Review of the Financial Results for the quarter ended 31 March 2026
We conducted our review of the Financial Results for the quarter ended 31 March 2026 in accordance with the Standard on Review Engagements ("SRE") 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the ICAI. A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A
Deloitte Haskins & Sells
review is substantially less in scope than an audit conducted in accordance with SAs specified under section 143(10) of the Act and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Other Matter
The Statement includes the results for the Quarter ended 31 March 2026 being the balancing figure between audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the current financial year which were subject to limited review by us. Our report on the Statement is not modified in respect of this matter.
For DELOITTE HASKINS & SELLS
Chartered Accountants
(Firm's Registration No. 008072S)
ANANTHI AMARNATH
Digitally signed by ANANTHI AMARNATH
Date: 2026.05.14
17:59:58 +05'30'
Ananthi Amarnath
Partner
Membership No. 209252
UDIN: 26209252UVRQJU5010
Place: Chennai
Date: 14 May 2026
DATA PATTERNS
DATA PATTERNS (INDIA) LIMITED
CIN:L72200TN1998PLC061236
Registered Office: Plot H9, Fourth Main Road, SIPCOT IT Park, Siruseri, Chennai 603103, Tamil Nadu, India.
STATEMENT OF UNAUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED 31 March 2026
(All figures are in INR Crores unless specifically stated otherwise)
| S.No | Particulars | Quarter Ended | Year Ended | |||
|---|---|---|---|---|---|---|
| 31 March 2026 | 31 December 2025 | 31 March 2025 | 31 March 2026 | 31 March 2025 | ||
| Refer note 3 | Unaudited | Refer note 3 | Audited | Audited | ||
| I | Revenue from Operations | 344.85 | 173.13 | 396.21 | 924.77 | 708.35 |
| II | Other income | 5.66 | 5.81 | 10.62 | 27.96 | 46.34 |
| III | Total Income (I+II) | 350.51 | 178.94 | 406.83 | 952.73 | 754.69 |
| IV | Expenses: | |||||
| Cost of materials consumed | 88.06 | 37.38 | 181.66 | 306.06 | 351.27 | |
| Changes in inventories of work in progress and finished goods | 3.65 | 1.68 | 20.66 | 33.84 | (75.17) | |
| Employee benefits expenses | 40.72 | 39.28 | 29.54 | 154.26 | 114.06 | |
| Finance costs | 4.65 | 2.20 | 3.12 | 12.45 | 12.08 | |
| Depreciation and amortization expenses | 5.89 | 5.92 | 3.88 | 22.95 | 13.92 | |
| Other expenses | 19.58 | 14.20 | 14.86 | 56.62 | 43.19 | |
| Total Expenses (IV) | 162.55 | 100.66 | 253.72 | 586.18 | 459.35 | |
| V | Profit before exceptional items and tax (III-IV) | 187.96 | 78.28 | 153.11 | 366.55 | 295.34 |
| Exceptional items: | ||||||
| VI | Statutory impact of new Labour Codes (Refer note 6) | - | 3.01 | - | 3.01 | - |
| VII | Profit before tax (V -VI) | 187.96 | 75.27 | 153.11 | 363.54 | 295.34 |
| VIII | Tax expense (including deferred tax) | 49.58 | 16.97 | 39.03 | 92.17 | 73.53 |
| IX | Profit for the period/year (VII-VIII) | 138.38 | 58.30 | 114.08 | 271.37 | 221.81 |
| X | Other Comprehensive Income (net of tax) | 1.13 | 0.33 | (0.57) | 0.61 | (1.92) |
| XI | Total Comprehensive Income for the period/year (IX+X) | 139.51 | 58.63 | 113.51 | 271.98 | 219.89 |
| XII | Paid up equity share capital (Face value of Rs 2 each) | 11.20 | 11.20 | 11.20 | 11.20 | 11.20 |
| XIII | Other Equity | 1,724.77 | 1,497.02 | |||
| XIV | Earnings per equity share (EPS) of face value of Rs 2 each* (Basic and Diluted) | 24.71 | 10.42 | 20.38 | 48.47 | 39.62 |
*EPS is not annualised for the quarter ended 31 March 2026, 31 December 2025 and 31 March 2025.
Notes:
- The financial results have been reviewed and recommended by the Audit Committee and Board of Directors at their meeting held on 14 May 2026. The financial results have been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India read with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors of the Company have expressed an unmodified opinion on the aforesaid results.
HARANGS (INDIA) CHENAI
2 The Company operates only in one business segment i.e. manufacture, sale and service of defence electronics, and hence does not have any reportable segment as per Indian Accounting Standard 108 "operating segments".
3 The figures for the quarter ended 31 March 2026 and 31 March 2025 represents the balancing figures between the audited figure in respect of full financial year and published figure for the nine months ended 31 December 2025 and 31 December 2024 respectively.
4 During the financial year 2022-23, the Company allotted Equity shares through Qualified Institutional Placement (QIP) process to the Qualified Institutional Buyers. These equity shares were allotted on 13 March 2023 and will rank pari-passu with the existing equity shares.
The details of utilization of proceeds from QIP, net of QIP expenses (inclusive of GST) are as follows:
| Objects of the issue | Amount to be utilised as per prospectus | Utilisation upto 31 March 2026 | Unutilised amount as on 31 March 2026 |
|---|---|---|---|
| Funding Working Capital Requirements | 168.00 | 168.00 | - |
| Investment in Product Development | 167.24 | 131.19 | 36.05 |
| Prepayment or Repayment of Borrowings | 25.00 | 25.00 | - |
| Funding capital expenditure towards setting up an EMI-EMC Testing Facility | 15.23 | 13.63 | 1.60 |
| Funding acquisition of land (including building) | 7.75 | 7.75 | - |
| General corporate purposes | 104.52 | 104.52 | - |
| Total | 487.74 | 450.09 | 37.65 |
5 The Company does not have any subsidiary/associate/joint ventures as on 31 March 2026.
6 On 21 November 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 - consolidating 29 existing labour laws into unified framework. The Labour Codes introduce a revised and uniform definition of "wages" necessitating a reassessment of employee benefit obligations. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. The Company has assessed the implications of the revised wage definition incremental impact of the implementation of the new labour codes, consistent with the guidance provided by the Institute of Chartered Accountants of India. Considering the materiality and regulatory-driven, non-recurring nature of this impact, the Company has presented such incremental impact as "Statutory impact of new Labour Codes" under the Exceptional Items in the statement of profit and loss for the year ended 31 March 2026. The incremental impact consisting of gratuity of Rs 3.01 crore primarily arises due to change in wage definition. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate additional impact if any on the measurement of liability pertaining to employee benefits.
7 Figures for the previous period/year have been regrouped/rearranged wherever necessary.

Srinivasagopalan Rangarajan
Chairman and Managing Director
Place: Chennai
Date: 14 May 2026

DATA PATTERNS
DATA PATTERNS (INDIA) LIMITED
CIN:L72200TN1998PLC061236
Registered Office: Plot H9, Fourth Main Road, SIPCOT IT Park, Siruseri, Chennai 603103, Tamil Nadu, India.
STATEMENT OF ASSETS AND LIABILITIES
(All figures are in INR Crores unless specifically stated otherwise)
| | As at
31 March 2026
Audited | As at
31 March 2025
Audited |
| --- | --- | --- |
| Assets | | |
| Non-current Assets | | |
| Property, plant and equipment | 160.64 | 141.06 |
| Right-of-use assets | 28.52 | 29.93 |
| Capital work in progress | 13.22 | 12.79 |
| Other Intangible assets | 71.22 | 76.26 |
| Intangible assets under development | 60.86 | 36.28 |
| Financial assets | | |
| Other financial assets | 94.39 | 90.47 |
| Other non-current assets | 32.16 | 25.22 |
| Total Non-current Assets | 461.01 | 412.01 |
| Current Assets | | |
| Inventories | 273.89 | 318.51 |
| Financial assets | | |
| Investment | 328.85 | 326.55 |
| Trade receivables | 727.77 | 596.40 |
| Cash and cash equivalents | 56.85 | 37.64 |
| Bank balances other than above | 36.98 | 88.76 |
| Other financial assets | 10.73 | 4.63 |
| Other current assets | 33.14 | 54.60 |
| Total Current Assets | 1468.21 | 1427.09 |
| Total Assets | 1929.22 | 1839.10 |
| Equity and Liabilities | | |
| Equity | | |
| Share capital | 11.20 | 11.20 |
| Other Equity | 1724.77 | 1497.02 |
| Total Equity | 1735.97 | 1508.22 |
| Liabilities | | |
| Non-current Liabilities | | |
| Financial liabilities | | |
| Borrowings | - | - |
| Lease liabilities | 4.14 | 5.14 |
| Provisions | 13.68 | 12.25 |
| Deferred tax liabilities (net) | 20.12 | 22.45 |
| Other non current liabilities | 14.87 | 14.32 |
| Total Non-current Liabilities | 52.81 | 54.16 |
| Current Liabilities | | |
| Financial liabilities | | |
| Borrowings | - | - |
| Lease liabilities | 1.13 | 1.03 |
| Trade payables | | |
| Total outstanding dues of micro enterprises and small enterprises; and | 0.84 | 11.26 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | 75.96 | 72.54 |
| Other financial liabilities | 3.29 | 7.38 |
| Other current liabilities | 45.73 | 179.38 |
| Provisions | 7.86 | 5.13 |
| Current tax liabilities (net) | 5.63 | - |
| Total Current Liabilities | 140.44 | 276.72 |
| Total Liabilities | 193.25 | 330.88 |
| Total Equity and Liabilities | 1929.22 | 1839.10 |
P
DATA PATTERNS
DATA PATTERNS (INDIA) LIMITED
CIN:L72200TN1998PLC061236
Registered Office: Plot H9, Fourth Main Road, SIPCOT IT Park, Siruseri, Chennai 603103, Tamil Nadu, India.
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 March 2026
(All figures are in INR Crores unless specifically stated otherwise)
| | As at
31 March 2026 | As at
31 March 2025 |
| --- | --- | --- |
| A. Cash flows from operating activities | | |
| Net Profit before tax | 363.54 | 295.34 |
| Adjustments for: | | |
| Depreciation and amortization expense | 22.95 | 13.92 |
| Finance cost | 12.45 | 12.08 |
| Liquidated damages (LD) Written Off | 2.91 | 2.28 |
| Provision for doubtful debts | 1.56 | 0.11 |
| Profit on sale of investments | (22.21) | (9.00) |
| Fair value loss/(gain) on re-measurement of investment valued through FVTPL | 7.00 | (15.43) |
| Unrealized Forex Gain or Loss (net) | 1.55 | (1.00) |
| Interest Income from banks deposits | (9.73) | (19.94) |
| Provision for warranty | 0.57 | |
| Provision withdrawn | 0.00 | (0.09) |
| Operating profit before working capital changes | 380.59 | 278.27 |
| Adjustments for working capital changes | | |
| Decrease/(Increase) in inventories | 44.62 | (51.71) |
| Increase in trade receivables | (136.18) | (198.79) |
| (Increase)/Decrease in other financial assets | (4.46) | 1.51 |
| Decrease in other current assets | 21.45 | 14.68 |
| (Decrease)/Increase in trade payables | (8.10) | 34.05 |
| Increase in other financial liabilities | 0.01 | 0.02 |
| Decrease in other current and non current liabilities | (133.10) | (97.53) |
| Increase in provisions | 4.41 | 0.17 |
| Cash generated from/ (used in) Operations | 169.24 | (19.33) |
| Income taxes paid (net) | (89.09) | (70.55) |
| Net cash from /(used in) from operating activities (A) | 80.15 | (89.88) |
| B. Cash flows from investing activities | | |
| Purchase of property, plant and equipment, Capital work in Progress, net including adjustment of capital advance and creditors | (44.47) | (35.86) |
| Purchase of intangible assets and intangible under development | (27.59) | (70.57) |
| Interest income | 8.56 | 18.55 |
| Purchase of investments | (186.75) | (157.49) |
| Proceeds from sale of investments | 199.65 | 117.36 |
| Investment in fixed deposit (net) | 47.39 | 217.03 |
| Net cash (used in)/from investing activities (B) | (3.21) | 89.02 |
| C. Cash flows from financing activities | | |
| Interest paid | (11.92) | (11.50) |
| Dividend paid | (44.23) | (36.39) |
| Payment of lease liabilities | (1.58) | (1.75) |
| Net cash used in financing activities (C) | (57.73) | (49.64) |
| Net increase/(decrease) in cash and cash equivalents (A+B+C) | 19.21 | (50.50) |
| Cash and cash equivalent at the beginning of the year | 37.64 | 88.14 |
| Cash and cash equivalent at the end of the year | 56.85 | 37.64 |
| Components of cash and cash equivalents | | |
| Cash on hand | 0.01 | 0.09 |
| Balances with banks | 56.84 | 37.55 |
| Cash and cash equivalent at the end of the year | 56.85 | 37.64 |
PATTERNS INDIA
CHENNAI