Pansari Developers Limited — Regulatory Filings 2022

Jun 11, 2022

iz pansy paurealty com PUR REALTY

Date: 30" May 2022

To

The National Stock Exchange of India Limited Exchange Plaza, Plot no. C/1, Block Bandra-Kurla Complex Bandra (E) Mumbai 400 051

Dear Sir/ Madam,

Scrip Code: PANSARI

Sub: Outcome of Board Meeting and Submission of Audited Financial Results for the year ended 31° March ²⁰²²

This is to inform you that the Board of Directors in their meeting held today i.e. Monday the 30" day of May, 2022, have approved the Audited Financial Results of the Company for the year ended March 2022, Re-Appointment of Internal Auditor, M/s. Bhalotia Associates (Chartered Accountant) (FRN: 325040E) and Secretarial Auditor, M/s. Prakash Shaw Co. (COP No. 16239) for FY 2022-23.

Pursuant to Regulation ³³ of SEB] (LODR) Regulations, 2015, we are enclosing herewith:

• Statement of Audited Financial Results for the year ended 31t March 2022. 1.
• 1. Auditor's Report on the Audited Financial Results.
• 1. Declaration of Unmodified Opinion is enclosed.

This is for your information and records.

Thanking You,

Yours Sincerely,

For Pansari Developers Limited For PANSARI DEVELOPERS LIMITEL

"Saas

Company Secretary

Jaya Singh Company Secretary Mem. No.: A60035

Encl: As above rs

Office (033) 4005 0500 GSTIN 19AABCP6809F417V oS Road 4th Floor solkata 706 001 infot@purtireaity.com CIN No. i. 72200WB1996PLC079438

Date: 30" May 2022

To

Listing Compliance Department

The National Stock Exchange ofIndia Limited Exchange Plaza, Plot no. C/1, Block Bandra-Kurla Complex Bandra (E) Mumbai -400 051

Dear Sir/ Madam,

Scrip Code: PANSARI

Sub: Declaration regarding Audit report with unmodified opinion with respect to Annual Audited Financial Results for the Financial Year ended 31° March, 2022

Pursuant to Regulation 33(3)(d) of SEB (LODR) Regulations, 2015, and SB Circular No. CIR/CFD/CMD/56/2016 dated 27" May, 2016, it is hereby declared and confirmed that Auditors' Report obtained from M/S Agrawal Subodh Co., Chartered Accountants on Annual Audited Financial Results of the Company for the financial year ended 31* March. 2022 has an unmodified opinion.

This is for your information and records.

Thanking You,

Yours Sincerely,

For Pansari Developers Limited For PANSARI DEVELOPERS LIMITED

"Ja ah Company Secretary

Jaya Singh Company Secretary Mem. No.: A60035

Registered Office: (033) 4005 0500 GSTIN 1944BCP6809N17V 14.N 5. Road 4th Floor <olkata 700 001 infopurtirealty.com CIN No. L72200WBi996PLC079438

301, Victory House, 3rd Floor 1, Ganesh Chandra Avenue, Kolkata 700013 Phone 2225-9430/31/32 E-mail subodhka@yahnoo.com Website www.dsnco.in

Independent Auditor's Report on Audited Standalone Quarterly Financial Results and Year to Date Results of the Company Pursuant to the Requlation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Requlations, 2015

To The Board of Directors of Pansari Developers Ltd.

Report on the audit of the Ind AS Standalone Financial Results

Opinion

• 1. We have audited the accompanying Ind AS Standalone Financial Results ('the Statement') of Pansari Developer Limited ('the Company') for the quarter and year ended March 31, 2022, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations').
• 1. In our opinion and to the best of our information and according to the explanations given to us, the statement:
• a) are presented in accordance with the requirements of the Listing Regulations in this regard, 2015, as amended; and

b) give true and fair view in conformity with the recognition and measurement principles laid down in the applicable accounting standards and other accounting principles generally accepted in India, of net profit/(loss), other comprehensive income and other financial information of the company for the quarter and year ended 31% March,2022.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under section 143(10) of the Companies Act, 2013, as amended ("the Act"). Our responsibilities under those Standards are further described in the "Auditors' Responsibilities for the Audit of the Ind AS Standalone Financial Results" section of our report. We are independent of the company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements 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

Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide basis for our opinion on the Financial Results.

Emphasis of Matter

We draw your attention to note (a) to the Ind AS Standalone Financial Results for the Quarterly and year ended March 31, 2022, which describes the impact of the outbreak of Coronavirus (COVID-19) on the business operations of the company. in view of the uncertain economic environment, definitive assessment of the impact on the subsequent periods is dependent upon circumstances as they evolve. Our conclusion is not modified in respect of this matter.

Management's Responsibilities for the Ind AS Standalone Financial Results

The statement has been prepared on the basis of the annual Ind AS Standalone financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the statement that gives true and fair view ofthe net profit and other comprehensive income of the Company and other financial information in accordance with the applicable 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 Regulations 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provision of the Act for safeguarding of 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 statement that give true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Ind AS Standalone Financial results, the Board of Directors are responsible for assessing the Company's ability to continue as 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 are also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the audit of Ind AS Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Ind AS Standalone Financial results as whole is free from material misstatement whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is high level of assurance but, is not guarantee that an audit conducted in accordance with SAs will always detect material misstatement when it exists. Misstatement 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 the statement.

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 risk of material misstatement of the statement, whether due to fraud of error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide basis for our opinion. The risk of not detecting material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, 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. Under Section 143(3)(i) of the Act, we are also responsible for expressing our opinion through separate report on the complete set of Ind AS Standalone Financial result on whether the Company has adequate internal financial control with reference to financial statements in place and the operating effectiveness of such controls.
• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Management and Board of Directors.
• 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 material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as going concern. If we conclude that material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Ind AS Standalone Financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to date of our auditor's report. However future events or conditions may cause the Company to cease to continue as going concern.
• Evaluate the overall presentation, structure and content of the Ind AS Standalone Financial result, including the disclosures, and whether the Ind AS Standalone Financial result represents the underlying transactions and events in manner that achieves fair presentation.

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 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.

Other Matters

The Indian Accounting Standards Ind AS) compliant figures of the quarter and year ended 31% March 2021 has been restated due to applicability of reporting quarterly and yearly figures for the year ended 31*' March,2021 and has not been subjected to audit and are based on the previously audited financial results as adjusted for differences arising on transition to Ind AS.

Statement includes the quarter ended March being the balancing figure between the audited figures respect of the full financial year ended, and the published unaudited year-to-date figures up to the third respective financial subjected to limited review

Our opinion on the above matter

For ww Soe. Mukherjee

22053651AJXLRX5563

Membership No.:⁰⁶⁶²⁸⁵

May, ²⁰²²

E-mail subodhka@yanoo com

Independent Auditor's Report on the Quarterly and Year AS Developers Ltd pursuant to the SEB) obligations and Disclosure Requirements) Requlations. ²⁰¹⁵ amended)

AUDITOR'S REPORT

Developers Ltd.

Report on the audit of the Ind AS Consolidated

• accompanying Ind AS Statement of Consolidated Company") and the jointly controlled entities "Group") which comprise the Consolidated Balance Loss Comprehensive Income), and the Consolidated Statement the being submitted by the Company pursuant requirement of Regulation ³³ of the SEB! Obligations and Disclosure Requirements) Regulations, ²⁰¹⁵ as amended
• our opinion and to the best of our according to the given to us and based on the consideration of reports of the other auditors separate audited financial Statements financial information of jointly controlled entities, the Statement:

Consolidated Developer Limited

SI No.	Name of the
	Company
	controlled entities Jointly
	Papillion LLP Developers
	Purti Unipon LLP Developers Vara

• Is presented in accordance with the requirements of Regulation ³³ of the Listing Regulations, as amended; and
• gives true and fair view in conformity with the recognition and measurement principles the accounting standards prescribed under Section ¹³³ India, of net profit and other comprehensive incomevand information of Companies Act, ²⁰¹³ (the "Act") and other accounting. ples generally accepted in

otha(financial

associates for the year ended March 31, 2022 and the consolidated balance sheet and the consolidated cash flows statement as at and for the year ended on that date.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act, 2013 (the Act). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financial Results section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that is relevant to our audit of the financial statements under the provisions of the Companies Act, 2013 and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us and other auditors in terms of their reports referred to in "Other Matter" paragraph below, is sufficient and appropriate to provide basis for our opinion.

Emphasis of Matter

We draw your attention to note (a) to the Consolidated Financial Results for the Quarterly and year ended March 31, 2022, which describes the impact of the outbreak of Coronavirus (COVID-19) on the business operations of the Group. In view ofthe uncertain economic environment, definitive assessment of the impact on the subsequent periods is dependent upon circumstances as they evolve. Our conclusion is not modified in respect of this matter.

Management's Responsibilities for the Consolidated Financial Results

These Quarterly Ind AS consolidated financial results as well as the year to date consolidated financial results have been prepared on the basis of the yearly consolidated financial statements.

The Company's Board of Directors are responsible for the preparation and presentation of these Ind AS consolidated financial results that give true and fair view of the net profit/ loss and other financial information of the Group in accordance with the accounting principles generally accepted in India including Accounting Standard prescribed under Section 133 of the Companies Act, 2013, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Group 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 design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the Preparation and presentation of the Ind AS consolidated financial results that give true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Directors of the Company, as aforesaid.

In preparing the Ind AS consolidated financial results, the respective Board of Directors of the companies inciuded in the Group are responsible for assessing the ability of the Group and jointly controlled entities to continue as going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intend to liquidate the Group or to cease Operations, or have no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

Auditor's Responsibilities for the audit of Ind AS Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Ind AS consolidated financial results as 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 high level of assurance, but is not guarantee that an audit conducted in accordance with SAs will always detect 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 these Ind As consolidated financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• ldentify and assess the risk of material misstatement of the Ind AS consolidated financial results, whether due to fraud of error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide basis for our opinion. The risk of not detecting material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal control.
• Obtain an understanding of internal contro! 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 and related disclosures made by the Management and Board of Directors.
• 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 material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as going concern. If we conclude that material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to date of our auditor's report. However future events or conditions may cause the Group to cease to continue as going concern.

• Evaluate the overall presentation, structure and content of the Ind AS consolidated financial results, including the disclosures, and whether the Ind AS consolidated financial results represent the underlying transactions and events in manner that achieves fair presentation.
• Obtain sufficient appropriate audit evidence regarding the financial results/financial information of the entities within the Group to express an Opinion on the Ind AS consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of such entities included in the Ind AS consolidated financial results of which we are the independent auditors. For the other entities included in the Ind AS consolidated Financial Results, which have been audited by other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for the audit opinion.

We communicate with those charged with governance of the Company and such other entities included in the consolidated financial results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal contro! that we identify during our audit.

We also provide those charged with governance with 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.

We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the Listing Regulations, as amended, to the extent applicable.

Other Matters

The Ind AS consolidated Financial Results include financial results of jointly controlled entities whose yearly Financial Statements/Financial Results/ financial information reflect Group's share of total revenue of Rs.968.22 Lakhs and Rs. 2265.83 Lakhs and Group's share of total net profit/(loss) after tax of Rs.(45.05) Lakhs and Rs.46.62 Lakhs for the period from January, 2022 to 31% March, 2022, And 1* April ²⁰²¹ to 31° March 2022 respectively as considered in the consolidated Financial Results, which have been audited by their respective independent auditors. The independent auditors' reports on yearly financial statements/Financial Results/financial information of these entities have been furnished to us and our opinion on the consolidated Financial Results, in so far as it relates to the amounts and disclosures included in respect of these entities, is based solely on the report of such auditors and the procedures performed by us are as stated in paragraph above.

Our opinion on the consolidated Financial Results is not modified in respect of the above matters with respect to our reliance on the work done and the reports of the other auditors and the Financial Results/financial information certified by the Board of Directors.

The Indian Accounting Standards Ind AS) compliant figures of the quarter and year ended 318! March 2021 has been restated due to applicability of reporting quarterly and yearly figures for the year ended 31%t March,2021 and has not been subjected to audit and are based on the previously audited financial results as adjusted for differences arising on transition to Ind AS.

Lae

The Statement includes the results for the quarter ended March 31, 2022 and March 31, 2021 being the balancing figure between the audited figures in respect of the full financial year ended, and the published unaudited year-to-date figures up to the third quarter of the respective financial year, which were subjected to limited review by us, as required under the Listing Regulations.

Our opinion on the above matters not modified.

For Agrawal Subodh Co. Chartered Accountants FRN:319260E

Partner oT ee Membership No.: 053651 UDIN: 22053651AJXMAK6867 CA Prosanta Mukherjee

Place: Kolkata Date: 30" May, 2022

PANSARI DEVELOPERS LIMITED Corporate Identity Number L72200WB1996PLC079438 Statement of Assets and Liabilities as on 31st March 2022

8,616.06 225.64 78.02 28.69 1,757.64 10,706.01 19,778.86 1,744.68 10,190.50 11,935.18 264.15 13.63 1,200.00 1.477.77 3,692.62 87.74 2,504.65 1.65 19,29 6,365.91	1,744.08 9,340.83 11,085.51 1,185.63 273.13 12.89 1,686.00 3,157.67 2,753.17 115.06 3,335.62 25.82 6,229.67		AND LIABILITIES EQUITY EQUITY Share Capital (a) Equity Other (b} Equity LIABILITIES Liabilities Non-Current Liabilities Financial (a) (i) Borrowings Other (i) Provisions (b) Liabilities Other Non Current (c) Non-Current Liabilities Total Liabilities Current Financial Liabilities (a) (i) Borrowings Trade Payables (ii) medium Total dues of small and micro, (A) outstanding enterprises micro Total of creditors other and dues than (B) outstanding medium enterprises Liabilities Current Other (b) Provisions (c} Current Tax Liabilities (Net) (d) Liabilities Current Sub-total LIABILITIES TOTAL AND	1,744.68 0,190.50 11,935.18 264.15 13.63 1,207.50 1.485.27 5,417.89 128.78 3,059.59 1.65 11.71 8,619.62	1,744.68 ,340.83 11,085.51 1,185.65 273.13 12.89 1,693.50 3,165.17 5,016.39 169.12 5,117.47 46.52 10,349.52
	20,472.84		Total Assets	22,040.07	24,600.19
	1,668.37		Current Assets Total	12,689.00	15,538.25
	,173.81		Current Assets Other (c)	1,983.83	1,332.77
	84.06		(it) Equivalents Others (iii)	28.69	84.06
	584.62 94.75		Trade Receivables (i) Cash Cash and	225.60 110.98	584.62 227.68
			Financial Assets (b)
	9,631.13		Inventories (a)	1,033.99	13,309.12
			Assets Current
9,072.85	8,804.47		Total Non-Current Assets	9,351.07	9,061.94
217.1	220.15		Non-Current Other Assets (e)	481.01	184.02
186.7	378.06		Deferred Tax Asset (Net) (d)	486.81	578.17
5.74	16.09		Loans (ii)	15.70	16.09
879.24	338.37		Financial Assets (c) Investments (i)	892.85	331.00
3,249.25	3,249.58		Investment Property (b)	3,249.25	3,249.58
1,224.82	4,402.21		Plants Equipments {a)Property,	4,225.46	4,403.09
			Assets Non-Current
in {Amount Rs) (Amount	in Rs)		ASSETS	in Rs) (Amount	in (Amount Rs)
Audited Audited				Audited	Audited
2021 2022		No.	Particulars	2022	2021
Standalone AS As March on 31st on 31st	March	SI.		As March on 31st	Consolidated AS March on 31st

BY

Pansari Developer Limited PANSAR DEVELOPERS LIMITED

Name of Di tor: Ma al

Din No: 0048

For On Behalf Of Place Kolkata

Date: The 30th Day of May, 2022

2021 5,6509.87 59.57 3,669.44 2e) 2,533.80 365.16 118.97 55.68 3,174.66 101.04 494.79 494.79 14.27 21 119.23 375.56 1,35 13.05 1,744.08 215 2.15 388.61 Audited 05 (G March Ended 31 Year 37.46 6,062.17 4,938.08 6,024.71 74,72 94 242.80 5,576.06 19) 182.53 30.09 OAS 486.11 121.94 364.18 486.11 9077 90 849.88 .744.68 2.09 2.079 485.7] March Audited 137 (60 2022 31st 13) 22 15 1,155.74 10,37 199.68 31.60 39,03 877.14 87 9.78 278.61 278.61 79,53 199.08 1.66 1.66 200.74 ,744.68 Vid 114 March Audited ,128 596 70 (1 2021 3ist ENDED 2021 2,000.00 2,069.50 1,722.33 (1.24) 18.46 80.35 82 1,948.87 (1.24) 120.63 120.63 24.01 11.10 06 29.90 8.74 90.73 89.49 1,744.68 .52 .52 Unaudited 02 December 31st QUARTFR LRRS (088) 1,792.86 24.37 06.63 82 17 1,711.95 19} 1,505.97 39.88 80.91 11.28 28 80.91 30.64 54.150 511.94 1,744.68 O18 0.18 481.31 March Audited 45 69 50 (60 2022 31st Work-In- each) income tor the pertod (8+9) Items that cannot be Reclassitied to P&L A/c In frventories OF Finished Goods, Investment bapense share (Face Value Rs 10 each) 10 income (After tax) income (a+b) Rs Value Income tax relating to above items Particulars Amortisation Items Equity Epenses in trade Operations (Face Fntitlement Operations Frade Exceptional comprehensive of Capital tem OCT Stock Benefits Comprehensive and Stock-In- comprehensive bxpenses Expense trom through bxceptional Tax Income ot Sales Cost of Tay Depreciation Expenses Tax Share Income Credit from Purchases Employee before before Expenditure Revenue Changes Deferred per Finance Current Diluted Other Profit Tax Other Tax Other Value Up Income Cost Progress Basic Earning Mat Profit Profit Total Total Total Other Paid Add: Less Total Total Net (b) (b) (a) (a) (d) Fair (e) (3) (c} (a) (b) (f) (c) (b) (a) (a) b) No. 10 SI. 2021 (025) 02 1,892.30 4.405 2,822.41 0574 2,371.35 451.06 118.61 451.06 61.35 14.27 75.38 375.67 13.05 13.05 388.72 215 1,744.68 2.15 Audited 2,681 March Ended 31 Year 85 to 3,796.35 93 6.067 (60.19) 182.34 241.58 3,331.13 465.22 465.22 69.87 30.69 04.8 101.04 364.18 00 849.88 1,744.68 2.69 2.09 485.71 March Audited 3.714 2,778 RL 545 2022 Fist 52 (1.14) 704.68 5.30 1.07 31.47 38.17 WART 469.89 234.79 234.79 27.06 9.78 199,07 L.oo 35.71 1.66 200.73 1,744.68 id 114 March Audited 595 19 2021 31st ENDED 2021 %4 78 1,370.62 1,046.33 1.58 (1.24) 80.32 102.70 120.68 (1.24) 18.01 1,249.94 120.68 18.73 11.10 0.06 29.89 90.79 89.55 1,744.68 52 ,52 Unaudited ,352 December 31st QUARTER 73 824.65 620.56 (0.88) 18.10 19) 15.68 52 764.56 60.09 60.09 19.05 11.28 29,45 30.64 54.150 1,744.68 511.94 Ow 0.18 481.31 March Audited Rol o8 (o0 2022 31st	MITEL LI OPERS DEVEL PANSARI		Standalone		the Quarter and year ended 31st	2022 March,	Consolidated

Identity NNumber L72200WB1996P1.C079438

Standalone				in (Rs Lakhs) Consolidated
Year	Ended		Year	Ended
31st March 2022	31st March 2021	Particulars	31st March 2022	31st March
Amount (Rs)	Amount (Rs)	Cash Flow From Activities Operating	Amount	2021 Amount
465.22	451.07	Profit before tax from continuing operations	(Rs) 486.11	(Rs}
465.22	451.07	Profit Before Tax	486.11	491.78
		for Non cash Adjustment Non item operating		491.78
182.30	118.61	Depreciation	182.53
264.71	389.28	Interest Finance Charges	341.98	118.97 363.84
(2.78)	(20.58)	Profit from sale of Land
(0.16)	(6.31)	Profit from sale of Shares	(2.78)	(20,58)
0.08		Profit from sale of Fixed Assets	(0.16) 0.08	(6.51)
(26.84)	(21.36)	Interest Received
(0.46)	(0.38)	Dividend Received	(27.27)	(21.36)
882.07	910.12	Profit before in Operating changes working capital	(0.46) 980.04	(0.38) 925.76
		Movements in working capital:
(27.35)	(47.35)	Increase in Trade Payables (Decrease)	(40.34)	(85.58)
(770.97)	(201.64)	in Increase/ Other Current (Decrease) Liabilities	(2,037.89)	36.68
.63		in Provision Increase/ (Decrease) (Current)	1.65	3.40
.74	3.40	Increase in Provision (Decrease) Current) (Non	0.74
(486.00)	(278.50)	in other Increase/ Liabilities (Decrease) (Non Current)	(486.00)
(8.98)	56.16	in Increase/ Other Financial (Decrease) Liabilities (Non Current)	(8.98)	87.48
(7.48) 459,02		in Current Increase/ Liabilities (Decrease)	(15.66)
,015.68	(210.98) 693.50	in Trade Decrease/ Receivables (Increase)	359.02	(209.98)
5.37		in Inventories Decrease/ (Increase)	2,969.22	(7.78)
0.39	(5.32)	Decrease in Other Financial (Increase) Assets (Current)	55.37	520.82
(583.84)	(16.09) Y07 95	in Decrease/ Loans (Increase) in Others Decrease/ Assets and Liabilities	0.39	(16.09)
		(Increase)	(631.06)	843.76
429.68	1,811.24	Net cash flow before Tax and Extra Item ordinary	1,106.49	2,098.47
(68.91)	(41.73)	Direct Taxes Refund (Paid)	(109.92)	(65.20)
360.77	1,769.51	Net cash flow from in activities (used operating (A)	996.56	2,033.27
		Cash flows from activities investing
(5,38)	(126.74)	Purchase of fixed assets, CWIP and including assets, intangible advances capital	(5.38)	(126.74)
.40		Sale of Fixed Assets
3.01	(187,31)	in Decrease/ Other Non-Current (Increase) Assets	0.40 3.01
		Decrease/ in Term Loans (Increase) Advances Long
8.08	30.66	Decrease in Non-Current (Increase) Investments		(354.79) 32.55
0.46	0.38	Dividend Received	0.46	0.38
26.84	21.36	Interest Received	27.27	21.36
33.41	(261.64)	Net Cash flows from activities

Directar KCL

LUHERS

(427,24)

LIMITED

PANSARI DEVELOPERS LIMITED
Number L72200WB1996PLC079438 Identity Corporate
YEAR STATEMENT CASH THE ENDED MARCH FLOWS 31ST OF FOR 2022

		Cash flows activities from financing
(1,185.65)	(1,130.93)	from Proceeds/ (Non Current) borrowings (Repayment)	(1,185.65)	(1,130.93)
939.45	9.12	from (Current) Proceeds/ (Repayment) borrowings	401.50	(13.44)
(264.71)	(389.28)	Interest Paid	(341.98)	(363.85)
(510.91)	(1,411.09)	flows in activities Net cash (C) in) from/(used financing	(1,126.13)	(1,508.19)
(116.73)	96.78	in cash and cash Net increase (A+B+C) (decrease) equivalent	(116.70)	97.84
194.75	97.97	Cash year and cash at the of the equivalent beginning	227.68	129.84
78.02	194.75	Cash and the end of the cash at equivalent year	110.98	227.68
		Cash of Cash and Equivalents Components
35.45	33.09	Cash Hand in	4.29	57,27
42.56	4.66	With On Current Account Banks	70.69	170.41
78.02	194.75	Total cash and cash equivalents	110.98	227.68

ee

For On Behalf Of Place Kolkata Pansari Developer Limited Date: The 30th Day of May, ²⁰²² PANSAR DEVELOPERS LIMITED Name of Diregtok Mahesh Agarwal Din Noi peeteyp1