ONE POINT ONE SOLUTIONS LIMITED — Interim / Quarterly Report 2022

Nov 1, 2021

Vinod Kumar Jain & Co Chartered Accountants

106, Western Edge-II, A Wing, Off Western Express Highway, Borivali (East), Mumbai - 400 066. • Tel.: 48791000 E-mail: info@cavinodjain.com . Web: www.cavinodjain.com

Independent Auditor's Review Report on the Quarterly Unaudited Consolidated and Year to Date Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended.

LIMITED REVIEW REPORT

To the Board of Directors of One Point One Solutions Limited

• 1. We have reviewed accompanying statement of unaudited consolidated financial results of One Point One Solutions Limited ("the Parent") and its subsidiary (the Parent and its subsidiary together referred to as "the Group") and its share of the net profit after tax for the quarter ended 30th September, 2021 (the "Statement") attached herewith, being submitted by the parent Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure requirements) Regulations, 2015 as amended (the "Regulation"), read with SEBI Circular No. CIR/CFD/CMD/1/44/2019 dated March 29, 2019 ("the Circular").
• 1. This Statement, which is the responsibility of the Parent's management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) " Interim Financial Reporting" prescribed under section 133 of the companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles and generally accepted in India, read with the circular are responsibility is to express a conclusion on the statement based on our review.
• 1. We conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information performed by the Independent Auditor of the entity" issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making enquiries, primarily of persons responsible for financial and accounting matter, and applying analytical and other review procedures. A review is substantially less in scope then and audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matter that might be identified in an audit. Accordingly, we do not express an audit opinion.

We also performed procedures in accordance with the Circular issued by the Securities and Exchange Board of India under Regulation 33 (8) of the SEBI (Listing Obligations and Disclosure requirements) Regulations, 2015 as amended, to the extent applicable.

• 1. The Statement includes the result of its subsidiary "Silicon Softech India Limited".
• 1. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying statement, of prepared in accordance with recognition and measurement principle laid down in the aforesaid Indian Accounting Standard specified under Section 133 of the Companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, as not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which it is to be disclosed, all that it contains any material misstatement.

For VINOD KUMAR JAIN & CO., Chartered Accountants FRN 111513W ITMAR F. No. 111 513 V MUMBAI Vinod Kumar Jain Proprietor M.No.36373 UDIN: 21036373AAAA Mumbai

Date: 1st November, 2021

Notes to Consolidated Financial Results:

1. The above Unaudited Consolidated Financial Results of the group were reviewed by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 1st November, 2021.

2. The unaudited consolidated financial results relate to One Point One Solutions Limited and its subsidiary Silicon Softech India Limited are prepared by applying Ind AS 110- "Consolidated Financial Statements".

3. The above financial results have been prepared in accordance with the Companies (Indian accounting Standards) Rules, 2015(Ind AS as amended), prescribed u/s 133 of the Companies Act, 2013 read with relevant rules issued thereunder.

4. The group has taken into account the possible impacts of COVID-19 in preparation of the above consolidated financial results, including but not limited to its assessment of liquidity and going concern assumption, recoverable values of its financial and non-financial assets, impact on revenue and on cost budgets in respect of fixed price contracts, impact on leases and impact on effectiveness of its hedging relationships. The Group has considered internal and certain external sources of information including reliable credit reports, economic forecasts and industry reports upto the date of approval of above consolidated financial results and expects to recover the carrying amount of its assets. The impact of COVID-19 on the consolidated financial results may differ from that estimated as at the date of approval of the consolidated financial results.

5. We have recognized income to the extent of Lease Rent waiver amounting to Rs.76,60,282/- (As per Notification G.S.R 463 (E) dated 24th July, 2020).

6. Figures for previous periods have been regrouped / reclassified wherever considered necessary.

For and on behalf of Board of Directors of One Point One Solutions Limited

$SOl$ web NAV! MUMBAI Akshay Chhabra

Place: Navi Mumbai Date: November 1, 2021

Chairman & Managing Director (DIN: 00958197)

ONE POINT ONE SOLUTIONS LIMITED

(Formerly One Point One Solutions Pvt. Ltd.)

CIN - L74900MH2008PLC182869

Registered Office: T-762, 6th Floor, Tower No.7, International Infotech Park, Vashi Navi Mumbai 400703 Website: www.1point1.in, E Mail: investors@1point1.in, Contact No.: 022- 66873800

Statement of Consolidated Unaudited Financial Results For Quarter and Half Year Ended 30th September, 2021

				(Rs. In Lakhs, except per share data)
	Quarter Ended30th			Half Year Ended		Year Ended
Particulars	September,2021	30th June,2021	30thSeptember,2020	30thSeptember,2021	30thSeptember,2020	31st March,2021
Continuing Operations	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited
Income						Audited
Revenue from Operations (Gross)
Other Income	3,456.78	2,985.24	2,405.95	6,442.02	3,920.65
Total Income	56.74	44.65	212.86	101.39	522.65	10,160.07
Expenses	3,513.52	3,029.89	2,618.81	6,543.41	4,443.30	725.80
Employees costs/benefits expenses						10,885.86
Other expenses	2,023.83	1,926.55	1,726.97	3,950.38	3,011.47
Total expenses	587.11	511.05	554.10	1,098.16	867.14	7,223.282,141.52
	2,610.94	2,437.60	2,281.07	5,048.54	3,878.61	9,364.80
Earnings before Interest, Tax, Depreciation and
Amortization
	902.58	592.29	337.74	1,494.87	564.69	1,521.06
Depreciation & Amortisation Expenses
Finance Costs	606.28	560.48	671.48	1,166.76	1,312.64	2,676.57
Profit (Loss) before Tax	237.36	240.46	252.15	477.82	488.19	927.15
Tax expense	58.94	(208.65)	(585.89)	(149.71)	(1, 236.15)	(2,082.65)
(1) Current tax
(2) Deferred tax						0.08
Total Tax expense	12.32	(29.68)	(207.46)	(17.36)	(236.60)	(689.23)
	12.32	(29.68)	(207.46)	(17.36)	(236.60)	(689.15)
Profit / (Loss) for the period
Other comprehensive income	46.61	(178.96)	(378.43)	(132.35)	(999.55)	(1, 393.50)
(A) Items that will not to be reclassified to profit orloss in subsequent periods:(a)(i) Re-measurement gains/ (losses) on definedbenefit plans(ii) Income tax relating to above(b)(i) Net fair value gain/(loss) on investments inequity through OCI(B)Items that will be reclassified to profit or loss insubsequent periods:(a)(i) Exchange differences on translation of foreignoperations	(7.06)1.65	(4.87)1.35	(2.11)0.59	(11.93)3.00	(3.50)0.98	(4.70)1.31
Total other comprehensive income ('OCI')	(5.42)	(3.51)	(1.52)
				(8.93)	(2.53)	(3.39)
Total comprehensive income for the year
(comprising profit and OCI for the year)	41.20	(182.48)	(379.95)
aid up equity share capital				(141.28)	(1,002.08)	(1, 396.89)
Face value of Rs. 10 each, fully paid up)arnings per share: (in Rs.)	2,507.48	2,507.48	2,507.48	2,507.48	2,507.48	2,507.48
1) Basic	0.19	(0.71)	(1.51)
2) Diluted	0.19	(0.71)	(1.51)	(0.53)(0.53)	(3.99)(3.99)	(5.56)

ONE POINT ONE SOLUTION CIN No:L74900MH2008PLC182869 Chy NO.L/+20000112000110102002Consolidated Balance Sheet as at 30th September ,2021(All amounts in Indian Rupees Lakhs, except as otherwise stated)

Particulars	September 30, 2021	March 31, 2021
	CONSO	CONSO
ASSETS
Non-current assets
(a) Property, plant and equipment(b)A Right To Use	2,292.11	2,505.09
(c) Goodwill on consolidation	7,015.60	7,497.57
(d) Intangible Assets	14.33	14.33
(e) Financial Assets	636.62	773.54
-Investments	0.25
-Other Financial Assets	474.19	0.25
(f) Deferred Tax Assets	1,290.66	458.38
Current assets		1,270.29
(a) Inventories
(b) Financial Assets
-Trade receivables
-Cash and cash equivalents	2,533.81	2,678.00
	38.71	52.40
-Bank balances other than above-Other Financial Assets	131.00	131.00
	10.14	7.16
(c) Other current assets	1,536.83	1,391.08
TOTAL ASSETS
	15,974.24	16,779.09
EQUITY
(a) Equity share capital
(b) Other equity	2,507.48	2,507.48
	1,691.50	1,832.78
LIABILITIES
Non-current liabilities
(a) Financial Liabilities
-Borrowings
-Other financial liabilities	308.83	316.41
- Lease Liability	62.83	59.95
(b) Provisions	7,712.82	8,007.14
(c) Deferred Tax Liabilities	58.06	47.44
(d) Other non-current liabilities
	17.40	20.47
Current liabilities
(a) Financial liabilities
-Borrowings
-Trade payables	1,577.41	1,647.95
-Other current financial liabilities	407.97	526.46
(b) Other current liabilities	828.58	888.21
(c) Provisions	776.63	902.50
	24.72	22.30
TOTAL EQUITY AND LIABILITIES	15,974.24
		16,779.09

ONE POINT ONE SOLUTION CIN No:L74900MH2008PLC182869 CIN NO:L/4900MN2000rLC102009Consolidated Cashflow for the period ended 30th September, 2021(All amounts in Indian Rupees Lakhs, except as otherwise stated)

Particulars		For half year ended		For the year ended
A. Cash flow from operating activities		30th September, 2021		31st March, 2021
Net Profit before tax
Adjustments for:		(149.71)		(2,082.65)
Depreciation	1,166.76
Loss (Profit) on sale of Assets / Investments	(4.32)		2,676.57
Tax Expenses
Interest (Income net of expense)Finanace Cost	477.82		161.13
Employee benefit expenses
	(11.93)		(4.70)
Operating profit / (loss) before working capital changes		1,628.33		2,833.00
		1,478.62		750.35
Changes in working capital:
Adjustments for Decrease / (increase) in operating assets:Trade Receivable
Other financial Assets	144.19		31.95
Other Current Assets	(18.79)		(657.09)
	(145.75)
Adjustments for increase / (decrease) in operating liabilities:
Trade payables	(118.49)
Provisions	13.04		4.27
Other financial liabilitiesOther current liabilities	(531.84)		(915.96)538.44
Other non current liabilities	(125.87)		3.38
	(3.07)		334.68
		(786.58)		(660.32)
Cash flow from extraordinary items		692.04		90.03
Cash generated from operations
Net income tax (paid) / refunds		692.04		90.03
Net cash flow from / (used in) operating activities (A)				0.08
		692.04		89.95
B. Cash flow from investing activities
Purchase of Fixed Assets (Tangible & Intangible)	(159.32)
CWIP and Capital Advances (addition) / written offSale of fixed assets			(314.42)
Purchase of Non current investments	9.53
Proceeds of Non Current investments (Net)			(0.25)
Proceeds of Long Term Loans and Advances
Interest Received			(44.07)
Loss (Profit) on sale of Assets / Investments
Dividend paid
Net cash flow from / (used in) investing activities (B)		(149.80)(149.80)
C. Cash flow from financing activities				(358.74)
Proceeds from issue of equity sharesPremium on Equity shares
Proceeds from long-term borrowings
Repayment of long-term borrowings			298.00
Proceeds from short-term borrowings	(7.58)		(13.08)
Repayment of short-term borrowings
Issue of Bonus Shares	(70.54)
Dividend Paid
Interest paid	(477.82)	(555.94)
Cash flow from extraordinary items			(161.13)	123.78
Net cash flow from / (used in) financing activities (C)		(555.94)		123.78
Net increase / (decrease) in Cash and cash
Cash and cash equivalents at the beginning of the year		(13.69)		(145.01)
Cash in hand
Bank Balance	52.40		8.02
Cash and cash equivalents at the end of the year	131.00	183.40	320.38	328.41
		169.71		183.40
Reconciliation of Cash and cash equivalents
Cash and cash equivalents at the end of the year *		169.71
* Comprises:(a) Cash on hand				183.40
(b) Balances with banks		38.71
(i) Schedule banks current accounts				2.50
		131.00
			JE SOL	180.90
		169.71	6	183.40
			NAVI
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Vinod Kumar Jain & Co Chartered Accountants

106, Western Edge-II, A Wing, Off Western Express Highway, Borivali (East), Mumbai - 400 066. · Tel.: 48791000 E-mail: info@cavinodjain.com . Web: www.cavinodjain.com

Independent Auditor's Review Report on the Quarterly Unaudited Standalone Financial Results of the Company Pursuant to the Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, as amended.

LIMITED REVIEW REPORT

To the Board of Directors of One Point One Solutions Limited

• 1. We have reviewed the accompanying statement of unaudited standalone financial results of One Point One Solutions Limited ("the Company") for the quarter ended September 30, 2021 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure requirements) Regulations, 2015 ('The Regulation') as amended, read with SEBI Circular No. CIR/CFD/CMD1/44/2019 dated March 29, 2019 ('the Circular').
• 1. The preparation of the statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) " Interim Financial Reporting" prescribed under section 133 of the companies Act, 2013, as amended, read with relevant rules issued thereunder and other accounting principles and generally accepted in India, read with the circular is the responsibility of the company's management and has been approved by the Board of Directors of the Company. Our responsibility is to express a conclusion on the statement based on our review.
• 1. We conducted our review of the statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial Information performed by the Independent Auditor of the entity" issued by the Institute of Chartered Accountants of India. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the statement is free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data and thus provide less assurance than an audit. We have not performed an audit and accordingly, we do not express an audit opinion.

1. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') Specified under section 133 of the Companies Act, 2013 as amended. Read with relevant rules issued thereunder and other recognized accounting practices and policies has not disclosed the information required to be disclosed in terms of the Regulation, read with the Circular, including the manner in which it is to be disclosed, or that it contains any material misstatement.

Date: 1st November, 2021

Notes to Standalone Financial Results:

1. The above Unaudited Standalone Financial Results of the company were reviewed by the Audit Committee and approved by the Board of Directors of the Company at the meeting held on 1st November, 2021.

2. The above financial results have been prepared in accordance with the Companies (Indian accounting Standards) Rules, 2015(Ind AS as amended), prescribed u/s 133 of the Companies Act, 2013 read with relevant rules issued there under.

3. The company has taken into account the possible impacts of COVID-19 in preparation of the above standalone financial results, including but not limited to its assessment of liquidity and going concern assumption, recoverable values of its financial and non-financial assets, impact on revenue and on cost budgets in respect of fixed price contracts, impact on leases and impact on effectiveness of its hedging relationships. The Company has considered internal and certain external sources of information including reliable credit reports, economic forecasts and industry reports up to the date of approval of above standalone financial results and expects to recover the carrying amount of its assets. The impact of COVID-19 on the standalone financial results may differ from that estimated as at the date of approval of the standalone financial results.

4. We have recognized income to the extent of Lease Rent waiver amounting to Rs.76,60,282/- (As per Notification G.S.R 463 (E) dated 24th July, 2020).

5. Figures for previous periods have been regrouped / reclassified wherever considered necessary.

For and on behalf of Board of Directors of One Point One Solutions Limited

$\overline{SO}$ NAVI

Place: Navi Mumbai Date: November 1, 2021

Akshay Chhabra Chairman & Managing Director (DIN: 00958197)

ONE POINT ONE SOLUTIONS LIMITED

(Formerly One Point One Solutions Pvt. Ltd.)

CIN - L74900MH2008PLC182869

Registered Office: T-762, 6th Floor, Tower No.7, International Infotech Park, Vashi Navi Mumbai 400703 Website: www.1point1.in, E Mail: investors@1point1.in, Contact No.: 022- 66873800

Statement of Standalone Unaudited Financial Results For Quarter and Half Year Ended 30th September, 2021

				(Rs. In Lakhs, except per share data)
		Quarter Ended		Half Year EndedYear Ended
Particulars	30thSeptember,2021	30th June,2021	30thSeptember,2020	30thSeptember,2021	30thSeptember,2020	31st March,2021
	Unaudited	Unaudited	Unaudited	Unaudited	Unaudited	Audited
Continuing OperationsIncome
Revenue from Operations (Gross)Other Income	3,456.78	2,985.24	2,405.95	6,442.02	3,920.65	10,160.07
Total Income	55.51	43.93	212.86	99.45	522.65	725.26
Expenses	3,512.29	3,029.17	2,618.81	6,541.46	4,443.30	10,885.33
Employees costs/benefits expensesOther expenses	2,023.84	1,926.55	1,714.77	3,950.38	2,988.87	7,198.24
	586.05	509.85	549.28	1,095.90	861.86	2,132.45
Total expenses	2,609.88	2,436.40	2,264.04	5,046.28	3,850.73	9,330.69
Earnings before Interest, Tax, Depreciationand Amortization
	902.41	592.77	354.75	1,495.18	592.57	1,554.64
Depreciation & Amortisation ExpensesFinance Costs	599.14	553.42	661.94	1,152.56	1,293.64	2,646.92
Profit (Loss) before Tax	237.34	240.32	252.05	477.66	488.06	926.76
Tax expense	65.93	(200.97)	(559.23)	(135.04)	(1, 189.13)	(2,019.04)
(1) Current tax
(2) Deferred tax
Total Tax expense	14.08	(27.75)	(208.09)	(13.67)	(237.84)	(673.22)
	14.08	(27.75)	(208.09)	(13.67)	(237.84)	(673.22)
Profit / (Loss) for the period	51.84	(173.22)	(351.14)	(121.37)	(951.29)	(1, 345.82)
Other comprehensive income
(A) Items that will not to be reclassified to profitor loss in subsequent periods:
(a)(i) Re-measurement gains/ (losses) on
defined benefit plans
(ii) Income tax relating to above	(7.06)	(4.87)	(2.11)	(11.93)	(3.50)	(4.70)
(b)(i) Net fair value gain/(loss) on investments	1.65	1.35	0.59	3.00	0.98	1.31
in equity through OCI
(B) Items that will be reclassified to profit or
loss in subsequent periods:
(a)(i) Exchange differences on translation of
foreign operations
Total other comprehensive income ('OCI')
	(5.41)	(3.51)	(1.52)	(8.93)
					(2.52)	(3.39)
Total comprehensive income for the year
(comprising profit and OCI for the year)
	46.43	(176.73)	(352.66)	(130.30)
Paid up equity share capital					(953.81)	(1, 349.21)
(Face value of Rs. 10 each, fully paid up)	2,507.48	2,507.48	2,507.48	2,507.48
Earnings per share: (in Rs.)					2,507.48	2,507.48
(1) Basic	0.21	(0.69)
(2) Diluted			(1.40)	(0.48)	(3.79)	(5.37)

ONE POINT ONE SOLUTIONS LIMITED CIN No:L74900MH2008PLC182869 Standalone Balance Sheet as at September 30, 2021

(All amounts in Indian Rupees Lakhs, except as otherwise stated)

Particulars	September 30,2021	March 31,2021
ASSETS
Non-current assets
(a) Property, plant and equipment
(b)Right to use	2,198.53	2,409.99
(c) Intangible Assets	7,015.60	7,497.57
(d) Financial Assets	621.83	746.08
-Investments in the nature of equity in subsidiary
-Other Financial Assets	50.00	50.00
(e) Deferred Tax Assets	474.08	458.27
	1,273.73	1,257.06
Current assets
(a) Inventories
(b) Financial Assets
-Trade receivables
-Cash and cash equivalents	2,533.81	2,678.00
-Bank balances other than above	37.31	50.81
-Other Financial Assets	131.00	131.00
(c) Other current assets	10.14	7.16
	1,515.91	1,369.82
TOTAL ASSETS
	15,861.94	16,655.75
EQUITY AND LIABILITIES
EQUITY
(a) Equity share capital
(b) Other equity	2,507.48	2,507.48
	1,402.39	1,532.69
LIABILITIES
Non-current liabilities
(a) Financial Liabilities
-Borrowings
-Other financial liabilities	308.83	316.41
-Lease liability	62.83	59.95
(b) Provisions	7,712.82	8,007.14
(c) Deferred tax Liabilities	58.06	47.44
(d) Other non-current liabilities	$\centering \centering \includegraphics[width=0.47\textwidth]{figs/fig_1002-100}}% \caption{The 3D (black) and the 4D (black) are the same as in Fig. \ref{fig:1002-100}. The 4D (black) is the same as in Fig. \ref{fig:1002-100}. The 4D (black) is the same as in Fig. \ref{fig:1002-100}. The 4D (black) is the same as in Fig. \ref{fig:1002-100}. The 4D (black) is the same as in Fig. \ref{fig:1002-100}. The 4D (black) is the same as in Fig. \ref{fig:1002-100}. The 4D (black$17.40	۰
Current liabilities		20.47
(a) Financial liabilities
-Borrowings
-Trade payables	1,577.41	1,647.95
-Other current financial liabilities	407.97	526.46
(b) Other current liabilities	1,005.44	1,065.62
(c) Provisions	776.58	901.85
	24.72	22.30
TOTAL EQUITY AND LIABILITIES
	15,861.94	16,655.75

ONE POINT ONE SOLUTIONS LIMITED CIN No:L74900MH2008PLC182869 Standalone Statement of Cashflow for the period ended September 30, 2021 (All amounts in Indian Rupees Lakhs, except as otherwise stated)

Particulars		For half year ended	For the year ended
A. Cash flow from operating activities		30th September, 2021		31st March, 2021
Net Profit before tax
Adjustments for:		(135.04)		(2,019.04)
Depreciation
Loss (Profit) on sale of Assets / Investments	1,152.56		2,646.92
Tax Expenses	(4.32)
Interest (Income net of expense)	477.66
Employee benefit expenses	(11.93)		161.13
Finance Cost			(4.70)
Rent Expenses		1,613.98
Operating profit / (loss) before working capital changes		1,478.94		2,803.35
Changes in working capital:				784.32
Adjustments for Decrease / (increase) in operating assets:Trade Receivable
Other financial Assets	144.19		31.95
Other Current Assets	(18.79)
	(146.09)		(653.06)
Adjustments for increase / (decrease) in operating liabilities:
Trade payables
Provisions	(118.49)		7.88
Other financial liabilities	13.04
Other current liabilities	(532.39)		(919.58)
Other non current liabilities	(125.27)		508.75
	(3.07)	(786.87)	3.38	(1,020.67)
Cash flow from extraordinary items		692.07		(236.36)
Cash generated from operations
Net income tax (paid) / refunds		692.07		(236.36)
Net cash flow from / (used in) operating activities (A)		692.07
				(236.36)
B. Cash flow from investing activities
Purchase of Fixed Assets (Tangible & Intangible)	(159.32)
CWIP and Capital AdvancesSale of fixed assets			(314.42)
Purchase of Non current investments	9.53
Proceeds of Long Term Loans and Advances
Interest Received			(44.07)
(Loss) Profit on sale of Assets / Investments
Dividend
Net cash flow from / (used in) investing activities (B)		(149.80)		(358.49)
		(149.80)		(358.49)
C. Cash flow from financing activities
Proceeds from issue of equity shares
Premium on Equity shares
Proceeds from long-term borrowings
Repayment of long-term borrowings	(7.58)		298.00
Proceeds from short-term borrowings			(13.08)
Repayment of short-term borrowings	(70.54)		334.69
Issue of Bonus Shares
Dividend Paid
Interest paid	(477.66)	(555.77)
Cash flow from extraordinary items		(555.77)	(161.13)	458.47
Net cash flow from / (used in) financing activities (C)		(555.77)
				458.47
Net increase / (decrease) in Cash and cashequivalents (A+B+C)		(13.50)
				(136.38)
Cash and cash equivalents at the beginning of the yearCash in hand
Bank Balance	2.31		7.07
	179.50	181.81	311.11
Cash and cash equivalents at the end of the year $,$		168.31		318.18
Reconciliation of Cash and cash equivalents with the Balance Sheet:				181.81
Cash and cash equivalents at the end of the year $^\ast$Comprises:		168.31
a) Cash on hand				181.81
b) Balances with banks		1.09
i)Schedule banks current accounts			NESO	2.31
		167.21		179.50
		168.31		181.81
			po
			MUMBAI