Vinayak Vanijya Ltd. — Audit Report / Information 2021

Jun 30, 2021

Registered Office: Flat No.28, Stilt Floor, Devika Tower 6, Nehru Place, New Delhi - 110019, Website: www.vinayakvanijya.com Phone: 011-4367 5500, Email id: vvanijya1985@gmail.com,

CIN: L52110DL1985PLC020109

Date: 30.06.2021

To. Head Listing Compliance. BSE Limited, PhirozeJeejeebhoy Towers, Dalal Street. Mumbai-400001

Security Code: 512517

Outcome of Board Meeting pursuant to Regulation 30 of the SEBI (Listing Sub: Obligations and Disclosure Requirements) Regulations, 2015

Dear Sir(s),

We would like to inform that the Board of Directors in their meeting held today i.e. Wednesday, $30^th$ June, 2021(commenced at $04:00$ P.M. and concluded at $06:30$ P.M.) has inter alia approved and passed the following resolutions:

• 1. The Audited Standalone Financial Results as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the quarter and year ended 31^stMarch, 2021. (Copy Enclosed)
• 1. The Board considered and took on record, the Audit Report on Financial Results for the quarter and year ended 31^stMarch, 2021as placed by the Statutory Auditor of the Company. (Copy Enclosed)
• 1. Declaration of unmodified opinion on Auditor's Report on annual financial results for the quarter and year ended 31^st March, 2021. (Copy Enclosed)
• 1. The Board had appointed M/s.Jain P& Associates, Practicing Company Secretaries, as Secretarial Auditor for the financial year 2020-21.
• 1. Declaration of Non-Applicability of Compliance with Statement of Deviation(s) or Variation(s) as per Regulation 32 of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015- For the quarter ended March 31, 2021. (Copy Enclosed)

• Took note of the Non applicability of Disclosure of Related Party Transactions on a consolidated basis as required under Regulation 23(9) of SEBI (Listing Obligations

Registered Office: Flat No.28,Stilt Floor, Devika Tower6, Nehru Place, New Delhi — 110019, Website: www.vinayakvanijya.com Phone: 011 — 4367 5500,Email id: vvanijya1985@gmail.com,

CIN: L52110DL1985PLC020109

&Disclosure Requirements) Regulations, 2015 for half year ended on 31st March, 2021. (Copy Enclosed)

Kindly take the above information on your records.

Thanking you,

Yours Sincerely, For VjnayakVanijya L nu WV

AnandPrakash Director DIN: 06918487

Registered Office: Flat No. 28, Stilt Floor, Devika Tower, 6, Nehru Place, New Delhi-110019, Website: www.vinayakvanijya.com, Phone: 011 — 4367 5500, Email Id:vvanijya1985@gmail.com CIN: L52110DL1985PLCO20109

Date: 30.06.2021

To, The Head- Listing Compliance BSE Limited PhirozeJeejeebhoy Towers Dalal Street, Mumbai-400001

Scrip Code: 512517

2015- For the quarter ended March 31, 2021

DearSir/Madam,

With reference to Regulation 32 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we would like to inform you that the disclosure of Statement of Deviation(s) or Variation(s) under the said regulation is not applicable to the Company.

Kindly take the same in your records.

For Yinayak Vanijya WALWV

Anand Prakash Director DIN: 06918487

Registered Office: Flat No.28,Stilt Floor, Devika Tower 6, Nehru Place, New Delhi — 110019, Website: www.vinayakvanijya.com Phone: 011 — 4367 5500, Email id: vvanijya1985@gmail.com,

CIN: L52110DL1985PLC020109

Date: 30.06.2021

To, Head Listing Compliance, BSELimited, PhirozeJeejeebhoy Towers, DalalStreet, Mumbai-400001

Security Code:512517

Sub: Declaration on Audit Report for the year ended 31" March, 2021

Dear Sir/Madam,

Wehereby declare, on behalf ofVinayakVanijya Limitedthat Audit report in respect to Annual Audited Financial Results for the period ended 31% March, 202Isubmitted by M/s.SanjeevBimla&Associates, Statutory Auditor of the Company is with unmodified opinion ofthe Statutory Auditor.

Kindly take the above information on your records.

Sincerely,

Yoursfaithfully,

(AnandPrakash) DIN: 06918487 Director

Registered Office: Flat No. 28, Stilt Floor, Devika Tower, 6, Nehru Place, New Delhi-110019, Website: www.vinayakvanijya.com, Phone: 011 — 4367 5500, Email Id:vvanijya1985@gmail.com CIN: L52110DL1985PLC020109

Date: 30.06.2021

To, The Head- Listing Compliance BSE Limited PhirozeJeejeebhoy Towers Dalal Street, Mumbai-400001

Scrip Code: 512517

Subject: Non Applicability of Disclosure on Related Party Transactions ona consolidated basis under Regulation 23(9) of SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015- For the half year ended March 31, 2021

Sir/Madam,

This has reference to Regulation 15(2) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, where a company is exempt from compliance with few specified regulationsifthe listed entity is having paid up equity share capital not exceeding Rs. 10,00,00,000/- (Rupees Ten Crore) and net worth not exceeding Rs. 25,00,00,000/- (Rupees Twenty Five Crore) as on the last date of previous financial year.

Please note that our Company has Paid up Capital of Rs. 99.60 Lakh only (i.e. less than stipulated limit of Rs.10 Crore) and Net Worth of Rs. 103.70 Lakhonly (i.e. less than stipulated limit of Rs. 25 Crore) as per the last audited balance sheet as on March 31, 2021.

Therefore, in terms of the aforesaid Regulation i.e. Regulation 15(2) of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements), Regulations 2015, the Company is not under any obligation to file Disclosure on Related Party Transactions on a consolidated basis for the half year ended on March 31, 2021.

Kindly take the samein your records.

Kor Vinayak Varijya Limited iol Anand Prakas Director DIN: 06918487

SANJEEV BIMLA & ASSOCIATES

CHARTERED ACCOUNTANTS

INDEPENDENT AUDITORS' REPORT ON STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED ON 31ST MARCH, 2021

THE BOARD OF DIRECTORS OF Vinayak Vanijya limited

Report on the audit of the Standalone Financial Results Opinion

We have audited the accompanying statement of quarterly and year to date standalone financial results of Vinayak Vanijya limited ("the Company") for the quarter ended March 31, 2021 and for the year ended March 31, 2021 ("Statement"), 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 (Regulation).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

• i. is presented in accordance with the requirements of the Listing Regulations in this regard: and
• ii. gives a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, subject to the below mentioned points, of the net profit and other comprehensive income and other financial information of the Company for the quarter ended March 31, 2021 and for the year ended March 31, 2021.
• a. The Company has not provided the valuation report of the unquoted shares of investments as required by IND AS 109, hence we are in no position to comment on the correctness of the valuation of the said shares, as such the company is in violation of the $IND-AS$ .
• b. The NBFC license of the company dated 03.03.1998, stands cancelled vide order dated 14.09.2018, further the company has lost its appeal with the Appellate authority of the NBFC Registration vide order dated 04.06.2020. This will adversely affect the operations of the company.
• c. The lockdown imposed in the country due to the covid pandemic has had some serious effect on the company, however, at this point we are in no position to ascertain the exact impact of the same on the company.

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 "Auditor's Responsibilities for the Audit of the 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 there under, 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 a basis for our opinion.

Management's Responsibilities for the Standalone-Financial Results

The Statement has been prepared on the basis of the standalone annual financial statements. The Board of Directors of the Company are responsible for the preparation and presentation of the Statement that gives a true and fair view of the 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 there under and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions 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 a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Statement, the Board of Directors are 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 Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Standalone Financial Results

HEAD OFFICE: 3024 - B, GURDEV NAGAR, BEHIND FLAMEZ MALL, LUDHIANA - 141001 TELE: 91 (0161) 4660646, 2433793 Web - WWW.SANJEEVBIMLAANDASSOCIATES.IN, E-MAIL: SANJEEVBIMLAFCA@REDIFFMAIL.COM

BRANCH OFFICES: A-2/113, BASEMENT, SAFDARJUNG ENCLAVE, DELHI-110029 MAIL: CAABHINAV9@GMAIL.COM. ABHINAV@SANJEEVBIMLAANDASSOCIATES.IN

SANJEEV BIMLA & ASSOCIATES

CHARTERED ACCOUNTANTS

Our objectives are to obtain reasonable assurance about whether the Statement as a 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 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 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 risks of material misstatement of the Statement, 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 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. Under Section $143(3)(i)$ of the Act, we are also responsible for expressing our opinion on whether the company has adequate internal financial controls 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 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 a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability 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 financial results 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 Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a 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 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.

Other Matter

The Note No. 32 to the accompanying financial statements with regard to management's evaluation of uncertainty due to outbreak of COVID-19 and its impact on future operation of the Company. Our opinion is not modified in respect of this matter and we concur with the view of the management on the impact of covid-19 on the company.

The Statement includes the results for the Quarter ended March 31, 2021 being the balancing figure between audited figures in respect of the full financial year ended March 31, 2021 and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subjected to a limited review by us, as required under the Listing Regulations. Our report is not modified in respect of these matters.

FOR SANJEEV BIMLA & ASSOCIATES CHARTERED ACCOUNTANTS

NGOBSTON

Udin: 21544394AAAABZ7155

PLACE: Delhi

ales

DATE: 30.06.2021

HEAD OFFICE: 3024 - B, GURDEV NAGAR, BEHIND FLAMEZ MALL, LUDHIANA - 141001 TELE: 91 (0161) 4660646, 2433793 Web - WWW.SANJEEVBIMLAANDASSOCIATES.IN, E-MAIL: SANJEEVBIMLAFCA@REDIFFMAIL.COM

BRANCH OFFICES: A-2/113, BASEMENT, SAFDARJUNG ENCLAVE, DELHI-110029 E-MAIL: CAABHINAV9@GMAIL.COM. ABHINAV@SANJEEVBIMLAANDASSOCIATES.IN

SANJEEV BIMLA & ASSOCIATES CHARTERED ACCOUNTANTS INDEPENDENT AUDITORS' REPORT ON STATEMENT OF AUDITED STANDALONE FINANCIAL RESULTS. FOR THE QUARTER AND YEAR ENDED ON 315! MARCH,2021

THE BOARD OF DIRECTORS OF Vinayak

Report on the audit of the Standalone Financial Results Opinion

We have audited the accompanying statement of quarterly and year to date standalone financialresults of Vinayak Vanijya limited ("the Company")for the quarter ended March 31, ²⁰²¹ andfor the year ended March 31, ²⁰²¹ ("Statement"), attached herewith. being submitted by the Company pursuant to the requirement of Regulation 33 ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ( Regulation ).

In ouropinion and to the best of our information and accordingtothe explanations givento us, the Statement:

• i. is presented in accordance with the requirements of the Listing Regulationsin this regard; and
• ii, gives ^a true and fair view in conformity with the applicable accounting standards and other accounting principles generally accepted in India, subject to the below mentioned points, of the net profit and other comprehensive incomeand otherfinancial information of the Companyforthe quarter ended March 31, ²⁰²¹ andfor the year ended March31, 2021.
• a, The Companyhasnotprovided the valuation report of the unquoted sharesofinvestments as required by IND AS 109, hence weare in no position to commenton the correctness of the valuation of the said shares, as such the company is in violation of the IND — AS.
• 1. The NBFClicense of the company dated 03.03.1998, stands cancelled vide order dated 14.09.2018, further the company haslost its appeal with the Appellate authority of the NBFC Registration vide order dated 04.06.2020. This will adversely affect the operations of the company.
• c. The lockdown imposedin the country due to the covid pandemic has had someserious effect on the company, however, at this point we are in no position to ascertain the exact impactof the same on the company.

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 Aci Our responsibilities under those Standards are further described in the "Auditor's Responsibilities for the Audit ofthe Standalone Financial Results" section ofour report. We are independent ofthe Company in accordance with the Codeof ^S ied by the Institute of Chartered Accountantsof India togetherwith the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act and the Rules there under, and we have fulfilled our otherethical responsibilities in accordance with these requirements and the CodeofEthics. We believe that the audit obtained by us is sufficient and appropriate to provide a basis for our opinion.

Management's Responsibilities for the Standalone Fi Results

The Statement has beenprepared onthe basis of the standalone annual financial statements. The Board ofDirectors of the Company are responsible for the preparation and presentation of the Statement that gives ^a true and fair view of the net profit and other comprehensive income of the Company andotherfinancial information in accordance with the applicable ounting standards. prescribed under Section 133 of the Act read with relevant rules issued there under and other accounting principles generally accepted in India and in compliance with Regulation ³³ of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding ofthe ofthe Companyand for preventing and detecting frauds and otherirregularities: selection and application ofappropriate punting 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 andpresentation of the Statement that givea true and fair view andarefree from material misstatement, whether due to fraudoFerror.

In preps concern, disclosing Board of Directors ² the Statement, the Board of Directors are responsible for assessing the Company's ability to continue as ^a going applicable, matters related to going concern and using the going concernbasis of counting un the ither intendstoliquidate the Companyorto cease operations, or has norealistic alternative but to do^s

The Boardof Directors is also responsible for overseeing the Company's financial reporting process.

Auditor's Respon: ies for the Audit of the Standalone Financial Results

HEAD OFFICE: ³⁰²⁴ —B, GURDEV NAGAR, BEHIND FLAM UDHIANA ^{~ 141001} TE) ⁹¹ (0161) 4660646, ^2433793 Web — WWW.SANJEEVBIMLAANDASSOCIA' E-MATL: SANJEEVBIMLAFCA@ REDIFFMAIL.COM

BRANCH OFFICES: A~ 2/113, BASEMENT, SAFDARJUNG ENCLAVE, DELI ^{110029 ~} MAIL: CAABHINAVé iMAIL.COM. ABHIN NJEEVBIMLAANDASSOCIATES.IN

SANJEEV BIMLA & ASSOCIATES

CHARTERED ACCOUNTANTS

Our objectives are to obtain reasonable assurance about whetherthe Statement as ^a 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 ^a high level of assurance but is nota 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, individuallyor in the aggregate, they could reasonably be expected to influence the economic decisions ofusers taken on the basis ofthe 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 assessthe risks of material misstatement of the Statement, whether due to fraud orerror, design and performaudit procedures responsive to those risks, and obtain audit evidencethatis sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatementresulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override ofinternal 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 on whether the companyhas adequate internal financial controls with reference to financial statements in place andthe operating effectiveness of such controls.
• * Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board ofDirectors.
• * Conclude on the appropriateness ofthe BoardofDirectors'use ofthe going concern basis ofaccounting and, based onthe audit evidence obtained, whether ^a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as ^a going concern. If we conclude that ^a material uncertainty exists, we are required to drawattention in ourauditor's report to the related disclosuresin the financial results 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 Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a mannerthat achieves fair presentation.

ding. amongother matters, the planned scope and timing ofthe audit iencies in internal control that weidentify during our audit, We communicate with those charged with governancere and significant audit findings, including any significant d i

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. re edsafeguards.

Other Matter

The Note No. 32 to the accompanyingfinancial statements with regard to ma of COVID-19andits impact on future operation of the Company. Our opit concur with the view of the managementonthe impact of covid-19 on the agement's evaluation of uncertainty due to outbreak on is not modified in respect of this matter and we ompany.

The Statement includes the results for the Quarter ended March 31. ²⁰²¹ being the balancing figure between audited figures in respect of thefull financial year ended March 31. 2021 andthe published unaudited year-to-date figures up to the third quarter of the current financial year. which were subjected to limited review by us. as required underthe Listing Regulations, Ourreport is not modified in respect ofthese matters.

) BIMLA & ASSOCIATE ACCOUNTANTS

PLACE: Dethi

EAD OFFICE: 3024—B, GURDEY NAGAR, BEHIND FLAMEZ MALL, LUDHIANA ^{~ 141001} LE: ⁹¹ (0161) 4660646, ^2433793 Web — WWY VBIML DASSOCIATES EMAL AN. BIMLAFCA@R!

BRANCH OFFICE

VINAYAK VANIJYA LIMITED
Registered Office: SF-28, Devika Tower 6, Nehru Place, New Delhi - 11001, 'Website: Website: vinayakvanijya.com, Phone: 011-43675500, Email: vvanijya1885@gmail.com Phone: 011 ~4367 5600, CIN: CIN: L52110DL1985PLC020109
'Statement of Assets and Liabilities for the Year Ended on 31.03.2024		'Amount in Lakhs:
	'As at Current Year Ended	As at Previous Year Ended
	34.03.2021	34.03.2020)
(i) Trade Recivabies (i Other Receivables
)) Loans Investments
'Assets
Assets Inventories
tax Assets (net) 'Assets (net)
Investment Property
'assets other than bearer , Plant
Of Asseis
) intangible Assets
'nonfinancial assets
LIABILITES
Liabilites Financial instruments
) () total outstanding dues of micro enterprises and small enterprises
1) total outstanding dues of micro enterprises and small enterprises
{ip total outstanding dues of creditors other than
'and small
(e) Borrowings (other than securities)
@ Liabilities
1) Other
[Non-Financial Liabilites
fax Liabilities i (©) Provisions
(©) Deferred Tax Liabities
Non Tabities (@) 'Sub total Non-financial Liabilities
[equity [(a) Equity
(b) Other Equity

Office: Registered Website: Website: vinayakvanijya.com, Phone: 011-43675500,Email: vvanijya1985@gmail.com	VINAYAK SF-28, Devika	VANIJYA Place, Nehru Tower6,	LIMITED 110019, Delhi — New
Phone: 'Statementof Standalone Audited Financial Results for the Quarter and Year ended March 34, 2021 Particulars	CIN: 4367 5500, 011 —	CIN: Quarter Ended	L52110DL1985PLC020109	Year	Amt. (In Lakhs_) Ended
	March, 2021 31st (Audited)	Dec, 2020 31st (Unaudited)	March, 2020 31st (Audited)	March, 31st 2021 (Audited) 13.63	March, 2020 31st (Audited) 14.11
Revenue from Operations Income Other (I Total Income +Il)	4.34 7.62	3.46 3.46	3.42 2.07 5.49	4.34 17.97,	2.13 16.24
Material Consumed Stock-in-trade inventories offinished goods, Work-in- stock-in-trade		1.20	2.71	6.74	6.97
Benefits Expenses	1.20 -0.09 0.86	0.07 8.67	3.35	0.12 9.97.	0.22 474
Total Expenses (IV) and tax	1.97 5.66	9.94 6.49	6.06 -0.57	16.82 1.14 10.44	11.93 4.31
Expense	10.44
the period from continuing	0.29 5.06	6.49	4.08 0.10 1.74	0.29 9.58	4.08 0.10 3.13
operations Xi. Profit(Loss) from Discontinued operations (after tax) (X-XI) Xill. Profit((Loss)for the period (IX+XIl) Comprehensive Income XIV. Other (A) (i) Items thatwill not be reclassified to profit or		6.49	1.74	-9.58	3.13
loss. (ii) Incometax relating to items thatwill not be reclassified to profit or loss (B) (i) Items thatwill be classified to profit or loss relatingto (ii) Incometax itemsthatwill be
Income forthe period	5.06	6.49	1.74	9.58	3.13
Other Comprehensive Incomeforthe Period) Equity Share Capital (Face Value of Rs. 10-Each)			99.60	99.60	99.60
XVII. Other Equity XIX. Earnings per equity share (for continuing operation): (4) Basic (2) Diluted XX. Earnings per equity share (for discontinued	0.05 -0.05	-0.07 0.07	-0.02 -0.02	0.10 -0.10	0.03 0.03
reclassified to profit or loss XV. Total Comprehensive (XIII+XIV) (Comprising Profit (Loss) and XVI. Paid up operation): (1) Basic (2) Diluted XXI. Earningsper equity share (for discontinued & continuing operations)
. Il, Ill, IV. Expenses Costof Purchasesof [Changesin progress and Employee Finance Costs Depreciation and amortisation expenses Other Expenses. V. Profit/(Loss) before exceptionalitems (itl- 1V) VI. Exceptionalitems. VII. Profiti(Loss) before tax (V-VI) Vill. Tax (4) Currenttax (2) Deferred tax (3) Previous Year Tax IX. Profit(Loss)for operations (VII-VIll) IX. Profit/(Loss) from discontinued operations XI. Tax expenseofdiscontinued (1) Basic (2) Diluted		0.07 ~0.07	0.02 0.02	0.10 0.10	0.03 0.03

Notes:

(1) The above results have been reviewed by 'Audit Committee and takenonrecord by the Board ofDirectors atits Meeting held on ³⁰ June 2021. The Statutory Auditors havecarried outtheir audit for the above results.

(2) The aboveresult results are prepared in accordance with Indian Accounting Standards("Ind AS"), the provisions of the CompaniesAct, ²⁰¹³ ("the Act"), as applicable and guidelines issued by the Securities and Exchange Board of India ("SEBI"). The Ind AS are prescribed under Section ¹³³ofthe Act read with Rule ³ of the Companies(Indian Accounting Standards) Rules, ²⁰¹⁵ and Companies (Indian Accounting Standards) AmendmentRules, 2016.

(3) The IND AS compliant correspondingfigures for the period as reported above have not beensubjected to review. However, the Company's managementhas exercised necessary duediligence to ensure that such financial results provide ^a true andfair view ofits affairs. (4) Thefiguresforthe previous period/year have beenregrouped/reclassified, wherever necessary, to conform to the current period/yearclassification

(5) As the Company's businessactivity falls within ^a single segment, therefore "Segment Reporting" are not applicable.

(6)Thefiguresofthelast quarters are the balancingfigures between audited figures in respect of thefull financial year up to March 31, ²⁰²¹ and March 31, ²⁰²⁰ andthe unaudited published year-to-date figures up to December 31, ²⁰²⁰ and December31, 2019, being the date of the end ofthe third quarter of the respective financial years which were 'subjected to limited review.

ForVinayak Vanijya Limited

(Anand Prakash) )

4a ae { New Delhi j Ay

Date: 30.06.2021 Place : New Delhi

(Director) DIN : 06918487

VANUYA M/S VINAYAK Statementfor Cash Flow the Year	LIMITED ended 2021 March, 31st
Particulars	31.03.2020 As at	As at 31.03.2021
From Flow (A) Cash operatingactivities Tax Net Profit Before	4,30,931.08	1,14,482.11
Adjustmentfor:- Exp. Amortisation Depreciation & la) Cost lb) Interest	22,423.00 14,406.00	12,023.73 17,197.00
changes working capital Profit before Operating Adjustmentsfor capital changes:- working	4,67,760.08	1,43,702.84
la) (Increase)/Decreasein Inventories lb)(Increase)/Decrease in Trade Receivables ic) (Increase)/Decreasein & Term Advances Loans Short	- - -	- - -
Current Assets le) (Increase)/Decrease in Other Term Provision (Decrease)in Long Increase / if) Provision Short Term Increase/(Decrease)in 1g)	(12,65,010.00) (39,650.00) -	(3,19,273.00) - -
Payables Increase/(Decrease) in Trade lh) CurrentLiabilities (Decrease) in Other i) Increase / Ik) (Increase)/Decrease in Other long Term liabilities	3,36,487.00 1,30,216.00 -	(2,16,534.00) (3,06,991.00) -
Advances Term Loans & (Increase)/Decreasein long k) Assets Other non Current (Increase)/Decrease in l) operations	- : (3,70,196.92)	" - (6,99,095.16)
from (Cash generated Paid Income Tax operating activities Cash from Net	(10,000.00) (3,80,196.92)	(10,43,730.00) (17,42,825.16)
From Flow (B) Cash Investing Activities :- a) Investmentin Equity Shares	-	-
Advancesgivento & term Loans lb) Long related parties & Advancesrepaid term Loans by Ic) Long other term capital advancesrepaid 1d) Long	6,05,000.00 - -	7,35,000.00 - -
Cash from Net investing activities	6,05,000.00	7,35,000.00
Financing Activities:- Flow from (C,) Cash Term lb) Long Borrowings (Net)	-	9,24,000.00
id) Interest Cost Cashfrom Net financing activities	(14,406.00)
	(14,406.00)	(17,197.00) 9,06,803.00
& (Decrease)/Increase in cash cash equivalents Net & of cash cash Opening balance equivalents	2,10,397.08 1,12,346.90	(1,01,022.16) 3,22,743.97
& cash equivalents Closing balance of cash Notes:-	3,22,743.98	2,21,721.81
Statementhas underthe 1) The above Cash Flow been prepared issued bythe in AS - 3 ICAI. 2) Figures in Brackets indicate cash outflow	"indirect method"as set out

FOR AND ON |ALE/OF THE BOARD This is the Balance Sheet referred to in our

|ANAND PRAI Bhupeén ingh 7

Director Director

DIN NO 06918487 DIN NO 07533596 . -

Z

Keeizhng Kumar KRISHNA KUMAR (CHIEF FINANCIAL OFFICER

Place :- DELHI Date:- 30.06.2021

report of even date