I

-----------shy31st March 2014

=====~--====

GREEN DOTRESTAURANTS PRIVATE LIMITED REGraquo OFFICE KHIL HOUSE 7Q-C NEIIRU ROAraquo VILE PARLE (EAST) MUMBAI - 4()Q Q99

2d ANN VA L REPO RT

STATEMENT OF AUDITED ACCOUNTS

FOR THE YEARENDED

31ST MARCH 2014

AUDITORS MESSRS lPCHATURVEDI amp CO

Chartered Accountants

f

GREEN DOT RESTAURANTSPRIVATE LIMITED Registered Office_KHIL House 70-C NehruRoad Vile Parle (East) Mumbai - 400 099

STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED 31STMARCH2014

PARTICULARS

INCOME

Revenue from Operations

OtherIncome

Total Revenue

EXPENSES

Cost of Food Consumed EmployeeBenefits Expense Other Expenses

Total Expenses

Profit Before Tax

Tax Expensl) Current Tax

Profit for the Year

Earning Per Equity Share of face value of Rs 10- each Basic and DJluted (In Rupees)

SIGNIFICANTACCOUNTINGPOLICIES

THE ACCOMPANYING NOTES ARE PART OFTHE FINANCIALSTATEM

As per our report of GV FORJ P CHATU hart Ace

2

P ~ Mumbai 26th May 2014

Amount In f Amountlnf

NOTE

11 4235466

49140

3340096

212

3340310

12 13 14

676423 548933

1207663

2633016

1651590

565000

1066590

15 10666

1020

For and on behalf of Board of Directors

GREENPOT RESTAURANTS PRIA~

~-I1 L~A(j jJI Vh~~~ lcsh oy Vlkram V Kamat

DIrectorgt Director

92379 161361 276645

532565

2807725

900000

1907725

19077

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office KHIL House 70-C Nehru Road ViIe Perie (East) Mumbai - 400 099

CASH FLOW STATEMENT FOR THEYEAR ENDED 31ST MARCH 2014

Amount in ( Amount in (

A CASH FLOW FROM OPERATING ACTIVITIES

Net Profitafter tax andbefore adjustments 1066590 1907725 Adjusted for Provision forTax 585000 900000

OperatingProfitbefore workingcapital changes 1651590 2807725

Trade and otherPayablcs 263893 245512

Trade and otherreceivables (3787254) (203034)

Cash inflow generated from operations (1871771) 21850203

Direct TaxesPaid (398811) (500000)

Netcashfrom Operating Activities (2270582) 2350203

B CASH FLOW FROM FINANCING ACTIVITIES

Share Application MoneyReceived 100000

Net cash (usedin) I fromFinancingactivities 100000

NET INCREASE I (DECREASE) IN CASH AND CASH EQUIVALENTS (2270582) 2450203

Opening Balance of CASH amp CASH EQUIVALENTS 2450203

CASH amp CASH EQUIVALENTSAS AT 31032014 (Note 9) 179621 2450203

Components of Cash and Cash Equivalents ~ Balance with Banks in currentaccount 179621 2450203

roprietor

179621

FOR AND ON BEHA LF OF THE BOARD OF DIRECTORS OF

~ o_~~-rt

Vikram V Kamat Director

Mumbai 26th May 2014

I

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office KHIL House 70-C Nehru Road Vile Parle (East) Mumbai - 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2014

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 11 Basis of Accounting

The financial statements are prepared under historical cost convention on accrual basis and are in accordance with accounting principles generally accepted in India and are in compliance with the Accounting Standards as notified by the Companies (Accounting Standards) Rules 2006

12 Use of Estimates The preparation of the financial statements in conformitywith Indian GAAP requires Company managementto make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities as of the date of financial statements Actual results could differ from these estimates Any revision to accounting estimates is recognized prospectivelyin the current and future periods

13 Prior Period Adjustments and ExtraordinarY items

Incomeand expenditure pertaining to prior period and extraordinary items where material are disclosed separately

14 Revenue Recognition Revenueis recognised as per Accounting Standard9 Revenue Recognition notified by the Companies(Accounting Standards) Rules 2006 Revenue from service transactions is recognized as the serviceis performed and completed Dividendsare recorded when the right to receive payment is established

15 Taxes on Income Tax on income for the current period is determined on the basis of taxable income and tax credits computed in accordance with the provisions of the Income Tax Act 1961 Deferred tax is recognised on timing differences between the accounting income and the taxable incomefor the year and quantified using the tax rates and laws enacted as on the Balancesheet date Deferred tax assets are recognised and carried forward to the extent that there is a reasonable certainty that sufficient future taxable income will be availableagainst which such deferred tax assets can be realised

16 Inventories Inventories of food and beverages and operating supplies are carried at lower of cost (weighted average basis) and net realizable value

17 Earnings Per Share Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year Partly paid equity shares are treated as a fraction of an equity share to the extent that they were entitled to participate in dividends relative to a fully paid equity share during the reporting year The weighted average number of equity shares outstanding during the year is adjusted for events of bonus issue bonus element in a rights issue to existing shareholders share split and reverse share split (consolidationof shares) For the purpose of calculating diluted earnings per share the net profit or loss for the year attributable to equity shareholdersand the weightedaverage numberof shares outstanding during the year are adjustedfor the effects of aU dilutive potential equity shares

18 Provisions Contingent Liabilities and Contingent Assets The Companycreates a provision where there is a present obligationas a result of a past event that prcgtbably requiresan outflow of resourcesand a reliable estimate can be made of the amount of obligation A disclosure for a contingentliability is madewhen there is a possible obligation or a present obligation that may but probably will not require an outflowof resources When there is a possibleobligationin respect of which likelihood of outflowof resources is remote no provision or disclosure is made

3

GREEN DOT RESTAURANTS PRIVATE LIMITED RegisteredOffice-KHILHouse 7D-CNehl1l Road Vite Parle (East) Mumbai - 400 099

NOTES ANNEXED T9 ANDFORMING PART OF FINANCIALSTATEMENTS FOR THEYEARENDED31ST MARCH2014

Amount In Amount I AS AT 3lST MARCH ASAr31ST

2014 MARCH2013

2 SHARE CAPITAL

AUTHORISED

10000EqullySharesof Rs-1 0middot each 100000 100000

100000 100000

ISSUED SUBSCRIBED AND PAID UP

10000 EqUityShares of Rs 10-each 100000 100QOO I Total 100000 100000

1 21 Termsl rights attached to equIty shares

The Company has Issued only one class of equity shares having a race value oft 10- per shareEach holder of equity share is entitled10one vole per-shareThe Companydeclares and pays dividend In Indianrupees

In the event or llquldallon of tha Company the holdars of equily shares will ba eniUad 10receive remainingassets of the company after dislriputionof all prejeremlel amountsThe distributionwill be in proportion10the numberof eqully share heldby the shareholders

22 The delans of Shareholdersholdingmore than 5 shares AS AT 31ST MARCH 2014

Name of Shareholder No of Shares hehl

Kamat Hotels (IndIa) LImited 9999 100

23 The reconciliaUon of the numberof shares outstandingIs set out below

AS AT 31ST MARCH Particulars 2014

No of Shares

Equily sheree at lhe paglnnlngof tha year 10000

Add Equlty Shares Issued during the year

Equily Shares atfhe end of the year 10000

24 Particularsof number or bonus shares eeueoshare Issued for ccnelcereuon other than cash and sharespought back

Particulars

Equily Shares aliotedas fUllypaid bonus shares

Equl1y Shares ejloled as fUlly paid up pursuant to contracts for considerationother than cash

Equily Shares boughtback by the company

RESERVES AND SURPLuS

Surplus In the Statemant crsrcm snd Loss

As per last accounts

Add Prom I (Loss) for the year

Tolal

AS AT 31ST MARCH 2014

No of Shares

Nil

Nil

Nil

Amountlnf AS AT 31ST MARCH

2014

1907725

1066590

2974315

AS AT 31ST MARCH2013 No of Shares

10000

AS AT 31ST MARCH2013 No cranaree

Nil

Nil

Nil

Amountlnf AS AT 31ST

MARCH2013

1907725

1907725

GREEN DOT RESTAURANTS PRIVATE LIMITED RegIstered Office KHIL House 70-C Nehru Road Vile Parte (East) Mumbai - 400 tJ99

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR END~D 31ST MARCH 2014

4 LONG-TERM PROVISIONS provlalon for Taxallon (Nel of Payment of Taxes) (Refer Note 41)

Amount In r AS AT 31ST MARCH

2014

586189

Amount In f AS AT 31ST

MARCH2013

400000

400000

41 Prcvtslcn for Tax Is net of Payment of Taxes t 696611- (Previous Yeart 500000-)

5 TRADE PAYABLES Micro Small and Medium Enterprisas (Refer Note 51) Olhers for Goods and Services

Amount in t AS AT 31ST MARCH

2014

425879

Amount In f AS AT 31ST

MARCH2013

151392

Total 425879 151392

51 The Company has no received any intImation from suppliers regarding then status under the Micro Small and Medium Enterprises DeveloprnenlAcf 2008 and hence d)sclosures if any relating to amounts unpaid as altha year end togelher wilh interest paldl peyeele as required under the said Ac have not been given

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office IltHIL House zo-eNehru Road Vile Parle (Elut) Mumbai 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 201~

11 REVENUE FROM OPERATIONSmiddot

Sale of Trade Producls

Royalty I Fees from Frenchlse

Other Income

Total

12 COST OF FOOD PRODUCTS PURCHASE

Traded Purchase

T()ll1l

13 EMPLOYEE BENEFITS EXPENSE

Salarfes Wages Bonus

Total

14 OTHER EXPENSES

OPERATING EXPENSES

Computer Expenses

tjoencee Rates and Taxes

Training Fees

GENERAL EXPENSES

Advertisement Publicityand Sales Pramollon

Royalty on Turnover

AOMINSTRATIVE AND OTHER EXPENSES

Travelling and Conveyance

Legal and Professional Fees

Communication Expenses

Printing and Slatlonery

Auditors Remunerallon (Refer Nole 141)

ncnaucn

Miscellaneous

AdminisliaUonamp General Expenses

T()tal

141 Auditors Remuneration - As Audit Fees - service Tax

Tottll

Am()unlin ~

PERIOD ENDED AS AT 31ST MARCH

2014

Am()untlnf PERIOD ENDED

31ST MARCH 2013

905325

3330143

49140

92A21

3r247677

4284608 3340099

Amounllnf PERIOD ENDED

AS AT 31ST MARCH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

876423

876A23

92379

92379

Amount Inf PERIOD ENDED

AS AT31ST MARtH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

548933

648933

181361

181381

Amountlnf Amount In f PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31STMARCH 2014 2013

15000

267~ 2000

286705 54400

200282

274150 49695

116602 63499

174000 98000

15708

3537 3140

2809 2809

100000

12895 5302

1300

1207883 278846

Amount in f Amountlnf PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31ST MARCH 2014 2013

2500 2500 309 309

mialo~9 2809

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o

GREEN DOT RESTAURANTSPRIVATE LIMITED Registered Office_KHIL House 70-C NehruRoad Vile Parle (East) Mumbai - 400 099

STATEMENT OF PROFIT AND LOSS FOR THE YEAR ENDED 31STMARCH2014

PARTICULARS

INCOME

Revenue from Operations

OtherIncome

Total Revenue

EXPENSES

Cost of Food Consumed EmployeeBenefits Expense Other Expenses

Total Expenses

Profit Before Tax

Tax Expensl) Current Tax

Profit for the Year

Earning Per Equity Share of face value of Rs 10- each Basic and DJluted (In Rupees)

SIGNIFICANTACCOUNTINGPOLICIES

THE ACCOMPANYING NOTES ARE PART OFTHE FINANCIALSTATEM

As per our report of GV FORJ P CHATU hart Ace

2

P ~ Mumbai 26th May 2014

Amount In f Amountlnf

NOTE

11 4235466

49140

3340096

212

3340310

12 13 14

676423 548933

1207663

2633016

1651590

565000

1066590

15 10666

1020

For and on behalf of Board of Directors

GREENPOT RESTAURANTS PRIA~

~-I1 L~A(j jJI Vh~~~ lcsh oy Vlkram V Kamat

DIrectorgt Director

92379 161361 276645

532565

2807725

900000

1907725

19077

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office KHIL House 70-C Nehru Road ViIe Perie (East) Mumbai - 400 099

CASH FLOW STATEMENT FOR THEYEAR ENDED 31ST MARCH 2014

Amount in ( Amount in (

A CASH FLOW FROM OPERATING ACTIVITIES

Net Profitafter tax andbefore adjustments 1066590 1907725 Adjusted for Provision forTax 585000 900000

OperatingProfitbefore workingcapital changes 1651590 2807725

Trade and otherPayablcs 263893 245512

Trade and otherreceivables (3787254) (203034)

Cash inflow generated from operations (1871771) 21850203

Direct TaxesPaid (398811) (500000)

Netcashfrom Operating Activities (2270582) 2350203

B CASH FLOW FROM FINANCING ACTIVITIES

Share Application MoneyReceived 100000

Net cash (usedin) I fromFinancingactivities 100000

NET INCREASE I (DECREASE) IN CASH AND CASH EQUIVALENTS (2270582) 2450203

Opening Balance of CASH amp CASH EQUIVALENTS 2450203

CASH amp CASH EQUIVALENTSAS AT 31032014 (Note 9) 179621 2450203

Components of Cash and Cash Equivalents ~ Balance with Banks in currentaccount 179621 2450203

roprietor

179621

FOR AND ON BEHA LF OF THE BOARD OF DIRECTORS OF

~ o_~~-rt

Vikram V Kamat Director

Mumbai 26th May 2014

I

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office KHIL House 70-C Nehru Road Vile Parle (East) Mumbai - 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2014

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 11 Basis of Accounting

The financial statements are prepared under historical cost convention on accrual basis and are in accordance with accounting principles generally accepted in India and are in compliance with the Accounting Standards as notified by the Companies (Accounting Standards) Rules 2006

12 Use of Estimates The preparation of the financial statements in conformitywith Indian GAAP requires Company managementto make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities as of the date of financial statements Actual results could differ from these estimates Any revision to accounting estimates is recognized prospectivelyin the current and future periods

13 Prior Period Adjustments and ExtraordinarY items

Incomeand expenditure pertaining to prior period and extraordinary items where material are disclosed separately

14 Revenue Recognition Revenueis recognised as per Accounting Standard9 Revenue Recognition notified by the Companies(Accounting Standards) Rules 2006 Revenue from service transactions is recognized as the serviceis performed and completed Dividendsare recorded when the right to receive payment is established

15 Taxes on Income Tax on income for the current period is determined on the basis of taxable income and tax credits computed in accordance with the provisions of the Income Tax Act 1961 Deferred tax is recognised on timing differences between the accounting income and the taxable incomefor the year and quantified using the tax rates and laws enacted as on the Balancesheet date Deferred tax assets are recognised and carried forward to the extent that there is a reasonable certainty that sufficient future taxable income will be availableagainst which such deferred tax assets can be realised

16 Inventories Inventories of food and beverages and operating supplies are carried at lower of cost (weighted average basis) and net realizable value

17 Earnings Per Share Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year Partly paid equity shares are treated as a fraction of an equity share to the extent that they were entitled to participate in dividends relative to a fully paid equity share during the reporting year The weighted average number of equity shares outstanding during the year is adjusted for events of bonus issue bonus element in a rights issue to existing shareholders share split and reverse share split (consolidationof shares) For the purpose of calculating diluted earnings per share the net profit or loss for the year attributable to equity shareholdersand the weightedaverage numberof shares outstanding during the year are adjustedfor the effects of aU dilutive potential equity shares

18 Provisions Contingent Liabilities and Contingent Assets The Companycreates a provision where there is a present obligationas a result of a past event that prcgtbably requiresan outflow of resourcesand a reliable estimate can be made of the amount of obligation A disclosure for a contingentliability is madewhen there is a possible obligation or a present obligation that may but probably will not require an outflowof resources When there is a possibleobligationin respect of which likelihood of outflowof resources is remote no provision or disclosure is made

3

GREEN DOT RESTAURANTS PRIVATE LIMITED RegisteredOffice-KHILHouse 7D-CNehl1l Road Vite Parle (East) Mumbai - 400 099

NOTES ANNEXED T9 ANDFORMING PART OF FINANCIALSTATEMENTS FOR THEYEARENDED31ST MARCH2014

Amount In Amount I AS AT 3lST MARCH ASAr31ST

2014 MARCH2013

2 SHARE CAPITAL

AUTHORISED

10000EqullySharesof Rs-1 0middot each 100000 100000

100000 100000

ISSUED SUBSCRIBED AND PAID UP

10000 EqUityShares of Rs 10-each 100000 100QOO I Total 100000 100000

1 21 Termsl rights attached to equIty shares

The Company has Issued only one class of equity shares having a race value oft 10- per shareEach holder of equity share is entitled10one vole per-shareThe Companydeclares and pays dividend In Indianrupees

In the event or llquldallon of tha Company the holdars of equily shares will ba eniUad 10receive remainingassets of the company after dislriputionof all prejeremlel amountsThe distributionwill be in proportion10the numberof eqully share heldby the shareholders

22 The delans of Shareholdersholdingmore than 5 shares AS AT 31ST MARCH 2014

Name of Shareholder No of Shares hehl

Kamat Hotels (IndIa) LImited 9999 100

23 The reconciliaUon of the numberof shares outstandingIs set out below

AS AT 31ST MARCH Particulars 2014

No of Shares

Equily sheree at lhe paglnnlngof tha year 10000

Add Equlty Shares Issued during the year

Equily Shares atfhe end of the year 10000

24 Particularsof number or bonus shares eeueoshare Issued for ccnelcereuon other than cash and sharespought back

Particulars

Equily Shares aliotedas fUllypaid bonus shares

Equl1y Shares ejloled as fUlly paid up pursuant to contracts for considerationother than cash

Equily Shares boughtback by the company

RESERVES AND SURPLuS

Surplus In the Statemant crsrcm snd Loss

As per last accounts

Add Prom I (Loss) for the year

Tolal

AS AT 31ST MARCH 2014

No of Shares

Nil

Nil

Nil

Amountlnf AS AT 31ST MARCH

2014

1907725

1066590

2974315

AS AT 31ST MARCH2013 No of Shares

10000

AS AT 31ST MARCH2013 No cranaree

Nil

Nil

Nil

Amountlnf AS AT 31ST

MARCH2013

1907725

1907725

GREEN DOT RESTAURANTS PRIVATE LIMITED RegIstered Office KHIL House 70-C Nehru Road Vile Parte (East) Mumbai - 400 tJ99

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR END~D 31ST MARCH 2014

4 LONG-TERM PROVISIONS provlalon for Taxallon (Nel of Payment of Taxes) (Refer Note 41)

Amount In r AS AT 31ST MARCH

2014

586189

Amount In f AS AT 31ST

MARCH2013

400000

400000

41 Prcvtslcn for Tax Is net of Payment of Taxes t 696611- (Previous Yeart 500000-)

5 TRADE PAYABLES Micro Small and Medium Enterprisas (Refer Note 51) Olhers for Goods and Services

Amount in t AS AT 31ST MARCH

2014

425879

Amount In f AS AT 31ST

MARCH2013

151392

Total 425879 151392

51 The Company has no received any intImation from suppliers regarding then status under the Micro Small and Medium Enterprises DeveloprnenlAcf 2008 and hence d)sclosures if any relating to amounts unpaid as altha year end togelher wilh interest paldl peyeele as required under the said Ac have not been given

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office IltHIL House zo-eNehru Road Vile Parle (Elut) Mumbai 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 201~

11 REVENUE FROM OPERATIONSmiddot

Sale of Trade Producls

Royalty I Fees from Frenchlse

Other Income

Total

12 COST OF FOOD PRODUCTS PURCHASE

Traded Purchase

T()ll1l

13 EMPLOYEE BENEFITS EXPENSE

Salarfes Wages Bonus

Total

14 OTHER EXPENSES

OPERATING EXPENSES

Computer Expenses

tjoencee Rates and Taxes

Training Fees

GENERAL EXPENSES

Advertisement Publicityand Sales Pramollon

Royalty on Turnover

AOMINSTRATIVE AND OTHER EXPENSES

Travelling and Conveyance

Legal and Professional Fees

Communication Expenses

Printing and Slatlonery

Auditors Remunerallon (Refer Nole 141)

ncnaucn

Miscellaneous

AdminisliaUonamp General Expenses

T()tal

141 Auditors Remuneration - As Audit Fees - service Tax

Tottll

Am()unlin ~

PERIOD ENDED AS AT 31ST MARCH

2014

Am()untlnf PERIOD ENDED

31ST MARCH 2013

905325

3330143

49140

92A21

3r247677

4284608 3340099

Amounllnf PERIOD ENDED

AS AT 31ST MARCH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

876423

876A23

92379

92379

Amount Inf PERIOD ENDED

AS AT31ST MARtH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

548933

648933

181361

181381

Amountlnf Amount In f PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31STMARCH 2014 2013

15000

267~ 2000

286705 54400

200282

274150 49695

116602 63499

174000 98000

15708

3537 3140

2809 2809

100000

12895 5302

1300

1207883 278846

Amount in f Amountlnf PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31ST MARCH 2014 2013

2500 2500 309 309

mialo~9 2809

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office KHIL House 70-C Nehru Road ViIe Perie (East) Mumbai - 400 099

CASH FLOW STATEMENT FOR THEYEAR ENDED 31ST MARCH 2014

Amount in ( Amount in (

A CASH FLOW FROM OPERATING ACTIVITIES

Net Profitafter tax andbefore adjustments 1066590 1907725 Adjusted for Provision forTax 585000 900000

OperatingProfitbefore workingcapital changes 1651590 2807725

Trade and otherPayablcs 263893 245512

Trade and otherreceivables (3787254) (203034)

Cash inflow generated from operations (1871771) 21850203

Direct TaxesPaid (398811) (500000)

Netcashfrom Operating Activities (2270582) 2350203

B CASH FLOW FROM FINANCING ACTIVITIES

Share Application MoneyReceived 100000

Net cash (usedin) I fromFinancingactivities 100000

NET INCREASE I (DECREASE) IN CASH AND CASH EQUIVALENTS (2270582) 2450203

Opening Balance of CASH amp CASH EQUIVALENTS 2450203

CASH amp CASH EQUIVALENTSAS AT 31032014 (Note 9) 179621 2450203

Components of Cash and Cash Equivalents ~ Balance with Banks in currentaccount 179621 2450203

roprietor

179621

FOR AND ON BEHA LF OF THE BOARD OF DIRECTORS OF

~ o_~~-rt

Vikram V Kamat Director

Mumbai 26th May 2014

I

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office KHIL House 70-C Nehru Road Vile Parle (East) Mumbai - 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2014

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 11 Basis of Accounting

The financial statements are prepared under historical cost convention on accrual basis and are in accordance with accounting principles generally accepted in India and are in compliance with the Accounting Standards as notified by the Companies (Accounting Standards) Rules 2006

12 Use of Estimates The preparation of the financial statements in conformitywith Indian GAAP requires Company managementto make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities as of the date of financial statements Actual results could differ from these estimates Any revision to accounting estimates is recognized prospectivelyin the current and future periods

13 Prior Period Adjustments and ExtraordinarY items

Incomeand expenditure pertaining to prior period and extraordinary items where material are disclosed separately

14 Revenue Recognition Revenueis recognised as per Accounting Standard9 Revenue Recognition notified by the Companies(Accounting Standards) Rules 2006 Revenue from service transactions is recognized as the serviceis performed and completed Dividendsare recorded when the right to receive payment is established

15 Taxes on Income Tax on income for the current period is determined on the basis of taxable income and tax credits computed in accordance with the provisions of the Income Tax Act 1961 Deferred tax is recognised on timing differences between the accounting income and the taxable incomefor the year and quantified using the tax rates and laws enacted as on the Balancesheet date Deferred tax assets are recognised and carried forward to the extent that there is a reasonable certainty that sufficient future taxable income will be availableagainst which such deferred tax assets can be realised

16 Inventories Inventories of food and beverages and operating supplies are carried at lower of cost (weighted average basis) and net realizable value

17 Earnings Per Share Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year Partly paid equity shares are treated as a fraction of an equity share to the extent that they were entitled to participate in dividends relative to a fully paid equity share during the reporting year The weighted average number of equity shares outstanding during the year is adjusted for events of bonus issue bonus element in a rights issue to existing shareholders share split and reverse share split (consolidationof shares) For the purpose of calculating diluted earnings per share the net profit or loss for the year attributable to equity shareholdersand the weightedaverage numberof shares outstanding during the year are adjustedfor the effects of aU dilutive potential equity shares

18 Provisions Contingent Liabilities and Contingent Assets The Companycreates a provision where there is a present obligationas a result of a past event that prcgtbably requiresan outflow of resourcesand a reliable estimate can be made of the amount of obligation A disclosure for a contingentliability is madewhen there is a possible obligation or a present obligation that may but probably will not require an outflowof resources When there is a possibleobligationin respect of which likelihood of outflowof resources is remote no provision or disclosure is made

3

GREEN DOT RESTAURANTS PRIVATE LIMITED RegisteredOffice-KHILHouse 7D-CNehl1l Road Vite Parle (East) Mumbai - 400 099

NOTES ANNEXED T9 ANDFORMING PART OF FINANCIALSTATEMENTS FOR THEYEARENDED31ST MARCH2014

Amount In Amount I AS AT 3lST MARCH ASAr31ST

2014 MARCH2013

2 SHARE CAPITAL

AUTHORISED

10000EqullySharesof Rs-1 0middot each 100000 100000

100000 100000

ISSUED SUBSCRIBED AND PAID UP

10000 EqUityShares of Rs 10-each 100000 100QOO I Total 100000 100000

1 21 Termsl rights attached to equIty shares

The Company has Issued only one class of equity shares having a race value oft 10- per shareEach holder of equity share is entitled10one vole per-shareThe Companydeclares and pays dividend In Indianrupees

In the event or llquldallon of tha Company the holdars of equily shares will ba eniUad 10receive remainingassets of the company after dislriputionof all prejeremlel amountsThe distributionwill be in proportion10the numberof eqully share heldby the shareholders

22 The delans of Shareholdersholdingmore than 5 shares AS AT 31ST MARCH 2014

Name of Shareholder No of Shares hehl

Kamat Hotels (IndIa) LImited 9999 100

23 The reconciliaUon of the numberof shares outstandingIs set out below

AS AT 31ST MARCH Particulars 2014

No of Shares

Equily sheree at lhe paglnnlngof tha year 10000

Add Equlty Shares Issued during the year

Equily Shares atfhe end of the year 10000

24 Particularsof number or bonus shares eeueoshare Issued for ccnelcereuon other than cash and sharespought back

Particulars

Equily Shares aliotedas fUllypaid bonus shares

Equl1y Shares ejloled as fUlly paid up pursuant to contracts for considerationother than cash

Equily Shares boughtback by the company

RESERVES AND SURPLuS

Surplus In the Statemant crsrcm snd Loss

As per last accounts

Add Prom I (Loss) for the year

Tolal

AS AT 31ST MARCH 2014

No of Shares

Nil

Nil

Nil

Amountlnf AS AT 31ST MARCH

2014

1907725

1066590

2974315

AS AT 31ST MARCH2013 No of Shares

10000

AS AT 31ST MARCH2013 No cranaree

Nil

Nil

Nil

Amountlnf AS AT 31ST

MARCH2013

1907725

1907725

GREEN DOT RESTAURANTS PRIVATE LIMITED RegIstered Office KHIL House 70-C Nehru Road Vile Parte (East) Mumbai - 400 tJ99

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR END~D 31ST MARCH 2014

4 LONG-TERM PROVISIONS provlalon for Taxallon (Nel of Payment of Taxes) (Refer Note 41)

Amount In r AS AT 31ST MARCH

2014

586189

Amount In f AS AT 31ST

MARCH2013

400000

400000

41 Prcvtslcn for Tax Is net of Payment of Taxes t 696611- (Previous Yeart 500000-)

5 TRADE PAYABLES Micro Small and Medium Enterprisas (Refer Note 51) Olhers for Goods and Services

Amount in t AS AT 31ST MARCH

2014

425879

Amount In f AS AT 31ST

MARCH2013

151392

Total 425879 151392

51 The Company has no received any intImation from suppliers regarding then status under the Micro Small and Medium Enterprises DeveloprnenlAcf 2008 and hence d)sclosures if any relating to amounts unpaid as altha year end togelher wilh interest paldl peyeele as required under the said Ac have not been given

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office IltHIL House zo-eNehru Road Vile Parle (Elut) Mumbai 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 201~

11 REVENUE FROM OPERATIONSmiddot

Sale of Trade Producls

Royalty I Fees from Frenchlse

Other Income

Total

12 COST OF FOOD PRODUCTS PURCHASE

Traded Purchase

T()ll1l

13 EMPLOYEE BENEFITS EXPENSE

Salarfes Wages Bonus

Total

14 OTHER EXPENSES

OPERATING EXPENSES

Computer Expenses

tjoencee Rates and Taxes

Training Fees

GENERAL EXPENSES

Advertisement Publicityand Sales Pramollon

Royalty on Turnover

AOMINSTRATIVE AND OTHER EXPENSES

Travelling and Conveyance

Legal and Professional Fees

Communication Expenses

Printing and Slatlonery

Auditors Remunerallon (Refer Nole 141)

ncnaucn

Miscellaneous

AdminisliaUonamp General Expenses

T()tal

141 Auditors Remuneration - As Audit Fees - service Tax

Tottll

Am()unlin ~

PERIOD ENDED AS AT 31ST MARCH

2014

Am()untlnf PERIOD ENDED

31ST MARCH 2013

905325

3330143

49140

92A21

3r247677

4284608 3340099

Amounllnf PERIOD ENDED

AS AT 31ST MARCH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

876423

876A23

92379

92379

Amount Inf PERIOD ENDED

AS AT31ST MARtH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

548933

648933

181361

181381

Amountlnf Amount In f PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31STMARCH 2014 2013

15000

267~ 2000

286705 54400

200282

274150 49695

116602 63499

174000 98000

15708

3537 3140

2809 2809

100000

12895 5302

1300

1207883 278846

Amount in f Amountlnf PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31ST MARCH 2014 2013

2500 2500 309 309

mialo~9 2809

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o

I

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office KHIL House 70-C Nehru Road Vile Parle (East) Mumbai - 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2014

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES 11 Basis of Accounting

The financial statements are prepared under historical cost convention on accrual basis and are in accordance with accounting principles generally accepted in India and are in compliance with the Accounting Standards as notified by the Companies (Accounting Standards) Rules 2006

12 Use of Estimates The preparation of the financial statements in conformitywith Indian GAAP requires Company managementto make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities as of the date of financial statements Actual results could differ from these estimates Any revision to accounting estimates is recognized prospectivelyin the current and future periods

13 Prior Period Adjustments and ExtraordinarY items

Incomeand expenditure pertaining to prior period and extraordinary items where material are disclosed separately

14 Revenue Recognition Revenueis recognised as per Accounting Standard9 Revenue Recognition notified by the Companies(Accounting Standards) Rules 2006 Revenue from service transactions is recognized as the serviceis performed and completed Dividendsare recorded when the right to receive payment is established

15 Taxes on Income Tax on income for the current period is determined on the basis of taxable income and tax credits computed in accordance with the provisions of the Income Tax Act 1961 Deferred tax is recognised on timing differences between the accounting income and the taxable incomefor the year and quantified using the tax rates and laws enacted as on the Balancesheet date Deferred tax assets are recognised and carried forward to the extent that there is a reasonable certainty that sufficient future taxable income will be availableagainst which such deferred tax assets can be realised

16 Inventories Inventories of food and beverages and operating supplies are carried at lower of cost (weighted average basis) and net realizable value

17 Earnings Per Share Basic earnings per share are calculated by dividing the net profit or loss for the year attributable to equity shareholders by the weighted average number of equity shares outstanding during the year Partly paid equity shares are treated as a fraction of an equity share to the extent that they were entitled to participate in dividends relative to a fully paid equity share during the reporting year The weighted average number of equity shares outstanding during the year is adjusted for events of bonus issue bonus element in a rights issue to existing shareholders share split and reverse share split (consolidationof shares) For the purpose of calculating diluted earnings per share the net profit or loss for the year attributable to equity shareholdersand the weightedaverage numberof shares outstanding during the year are adjustedfor the effects of aU dilutive potential equity shares

18 Provisions Contingent Liabilities and Contingent Assets The Companycreates a provision where there is a present obligationas a result of a past event that prcgtbably requiresan outflow of resourcesand a reliable estimate can be made of the amount of obligation A disclosure for a contingentliability is madewhen there is a possible obligation or a present obligation that may but probably will not require an outflowof resources When there is a possibleobligationin respect of which likelihood of outflowof resources is remote no provision or disclosure is made

3

GREEN DOT RESTAURANTS PRIVATE LIMITED RegisteredOffice-KHILHouse 7D-CNehl1l Road Vite Parle (East) Mumbai - 400 099

NOTES ANNEXED T9 ANDFORMING PART OF FINANCIALSTATEMENTS FOR THEYEARENDED31ST MARCH2014

Amount In Amount I AS AT 3lST MARCH ASAr31ST

2014 MARCH2013

2 SHARE CAPITAL

AUTHORISED

10000EqullySharesof Rs-1 0middot each 100000 100000

100000 100000

ISSUED SUBSCRIBED AND PAID UP

10000 EqUityShares of Rs 10-each 100000 100QOO I Total 100000 100000

1 21 Termsl rights attached to equIty shares

The Company has Issued only one class of equity shares having a race value oft 10- per shareEach holder of equity share is entitled10one vole per-shareThe Companydeclares and pays dividend In Indianrupees

In the event or llquldallon of tha Company the holdars of equily shares will ba eniUad 10receive remainingassets of the company after dislriputionof all prejeremlel amountsThe distributionwill be in proportion10the numberof eqully share heldby the shareholders

22 The delans of Shareholdersholdingmore than 5 shares AS AT 31ST MARCH 2014

Name of Shareholder No of Shares hehl

Kamat Hotels (IndIa) LImited 9999 100

23 The reconciliaUon of the numberof shares outstandingIs set out below

AS AT 31ST MARCH Particulars 2014

No of Shares

Equily sheree at lhe paglnnlngof tha year 10000

Add Equlty Shares Issued during the year

Equily Shares atfhe end of the year 10000

24 Particularsof number or bonus shares eeueoshare Issued for ccnelcereuon other than cash and sharespought back

Particulars

Equily Shares aliotedas fUllypaid bonus shares

Equl1y Shares ejloled as fUlly paid up pursuant to contracts for considerationother than cash

Equily Shares boughtback by the company

RESERVES AND SURPLuS

Surplus In the Statemant crsrcm snd Loss

As per last accounts

Add Prom I (Loss) for the year

Tolal

AS AT 31ST MARCH 2014

No of Shares

Nil

Nil

Nil

Amountlnf AS AT 31ST MARCH

2014

1907725

1066590

2974315

AS AT 31ST MARCH2013 No of Shares

10000

AS AT 31ST MARCH2013 No cranaree

Nil

Nil

Nil

Amountlnf AS AT 31ST

MARCH2013

1907725

1907725

GREEN DOT RESTAURANTS PRIVATE LIMITED RegIstered Office KHIL House 70-C Nehru Road Vile Parte (East) Mumbai - 400 tJ99

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR END~D 31ST MARCH 2014

4 LONG-TERM PROVISIONS provlalon for Taxallon (Nel of Payment of Taxes) (Refer Note 41)

Amount In r AS AT 31ST MARCH

2014

586189

Amount In f AS AT 31ST

MARCH2013

400000

400000

41 Prcvtslcn for Tax Is net of Payment of Taxes t 696611- (Previous Yeart 500000-)

5 TRADE PAYABLES Micro Small and Medium Enterprisas (Refer Note 51) Olhers for Goods and Services

Amount in t AS AT 31ST MARCH

2014

425879

Amount In f AS AT 31ST

MARCH2013

151392

Total 425879 151392

51 The Company has no received any intImation from suppliers regarding then status under the Micro Small and Medium Enterprises DeveloprnenlAcf 2008 and hence d)sclosures if any relating to amounts unpaid as altha year end togelher wilh interest paldl peyeele as required under the said Ac have not been given

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office IltHIL House zo-eNehru Road Vile Parle (Elut) Mumbai 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 201~

11 REVENUE FROM OPERATIONSmiddot

Sale of Trade Producls

Royalty I Fees from Frenchlse

Other Income

Total

12 COST OF FOOD PRODUCTS PURCHASE

Traded Purchase

T()ll1l

13 EMPLOYEE BENEFITS EXPENSE

Salarfes Wages Bonus

Total

14 OTHER EXPENSES

OPERATING EXPENSES

Computer Expenses

tjoencee Rates and Taxes

Training Fees

GENERAL EXPENSES

Advertisement Publicityand Sales Pramollon

Royalty on Turnover

AOMINSTRATIVE AND OTHER EXPENSES

Travelling and Conveyance

Legal and Professional Fees

Communication Expenses

Printing and Slatlonery

Auditors Remunerallon (Refer Nole 141)

ncnaucn

Miscellaneous

AdminisliaUonamp General Expenses

T()tal

141 Auditors Remuneration - As Audit Fees - service Tax

Tottll

Am()unlin ~

PERIOD ENDED AS AT 31ST MARCH

2014

Am()untlnf PERIOD ENDED

31ST MARCH 2013

905325

3330143

49140

92A21

3r247677

4284608 3340099

Amounllnf PERIOD ENDED

AS AT 31ST MARCH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

876423

876A23

92379

92379

Amount Inf PERIOD ENDED

AS AT31ST MARtH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

548933

648933

181361

181381

Amountlnf Amount In f PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31STMARCH 2014 2013

15000

267~ 2000

286705 54400

200282

274150 49695

116602 63499

174000 98000

15708

3537 3140

2809 2809

100000

12895 5302

1300

1207883 278846

Amount in f Amountlnf PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31ST MARCH 2014 2013

2500 2500 309 309

mialo~9 2809

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o

3

GREEN DOT RESTAURANTS PRIVATE LIMITED RegisteredOffice-KHILHouse 7D-CNehl1l Road Vite Parle (East) Mumbai - 400 099

NOTES ANNEXED T9 ANDFORMING PART OF FINANCIALSTATEMENTS FOR THEYEARENDED31ST MARCH2014

Amount In Amount I AS AT 3lST MARCH ASAr31ST

2014 MARCH2013

2 SHARE CAPITAL

AUTHORISED

10000EqullySharesof Rs-1 0middot each 100000 100000

100000 100000

ISSUED SUBSCRIBED AND PAID UP

10000 EqUityShares of Rs 10-each 100000 100QOO I Total 100000 100000

1 21 Termsl rights attached to equIty shares

The Company has Issued only one class of equity shares having a race value oft 10- per shareEach holder of equity share is entitled10one vole per-shareThe Companydeclares and pays dividend In Indianrupees

In the event or llquldallon of tha Company the holdars of equily shares will ba eniUad 10receive remainingassets of the company after dislriputionof all prejeremlel amountsThe distributionwill be in proportion10the numberof eqully share heldby the shareholders

22 The delans of Shareholdersholdingmore than 5 shares AS AT 31ST MARCH 2014

Name of Shareholder No of Shares hehl

Kamat Hotels (IndIa) LImited 9999 100

23 The reconciliaUon of the numberof shares outstandingIs set out below

AS AT 31ST MARCH Particulars 2014

No of Shares

Equily sheree at lhe paglnnlngof tha year 10000

Add Equlty Shares Issued during the year

Equily Shares atfhe end of the year 10000

24 Particularsof number or bonus shares eeueoshare Issued for ccnelcereuon other than cash and sharespought back

Particulars

Equily Shares aliotedas fUllypaid bonus shares

Equl1y Shares ejloled as fUlly paid up pursuant to contracts for considerationother than cash

Equily Shares boughtback by the company

RESERVES AND SURPLuS

Surplus In the Statemant crsrcm snd Loss

As per last accounts

Add Prom I (Loss) for the year

Tolal

AS AT 31ST MARCH 2014

No of Shares

Nil

Nil

Nil

Amountlnf AS AT 31ST MARCH

2014

1907725

1066590

2974315

AS AT 31ST MARCH2013 No of Shares

10000

AS AT 31ST MARCH2013 No cranaree

Nil

Nil

Nil

Amountlnf AS AT 31ST

MARCH2013

1907725

1907725

GREEN DOT RESTAURANTS PRIVATE LIMITED RegIstered Office KHIL House 70-C Nehru Road Vile Parte (East) Mumbai - 400 tJ99

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR END~D 31ST MARCH 2014

4 LONG-TERM PROVISIONS provlalon for Taxallon (Nel of Payment of Taxes) (Refer Note 41)

Amount In r AS AT 31ST MARCH

2014

586189

Amount In f AS AT 31ST

MARCH2013

400000

400000

41 Prcvtslcn for Tax Is net of Payment of Taxes t 696611- (Previous Yeart 500000-)

5 TRADE PAYABLES Micro Small and Medium Enterprisas (Refer Note 51) Olhers for Goods and Services

Amount in t AS AT 31ST MARCH

2014

425879

Amount In f AS AT 31ST

MARCH2013

151392

Total 425879 151392

51 The Company has no received any intImation from suppliers regarding then status under the Micro Small and Medium Enterprises DeveloprnenlAcf 2008 and hence d)sclosures if any relating to amounts unpaid as altha year end togelher wilh interest paldl peyeele as required under the said Ac have not been given

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office IltHIL House zo-eNehru Road Vile Parle (Elut) Mumbai 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 201~

11 REVENUE FROM OPERATIONSmiddot

Sale of Trade Producls

Royalty I Fees from Frenchlse

Other Income

Total

12 COST OF FOOD PRODUCTS PURCHASE

Traded Purchase

T()ll1l

13 EMPLOYEE BENEFITS EXPENSE

Salarfes Wages Bonus

Total

14 OTHER EXPENSES

OPERATING EXPENSES

Computer Expenses

tjoencee Rates and Taxes

Training Fees

GENERAL EXPENSES

Advertisement Publicityand Sales Pramollon

Royalty on Turnover

AOMINSTRATIVE AND OTHER EXPENSES

Travelling and Conveyance

Legal and Professional Fees

Communication Expenses

Printing and Slatlonery

Auditors Remunerallon (Refer Nole 141)

ncnaucn

Miscellaneous

AdminisliaUonamp General Expenses

T()tal

141 Auditors Remuneration - As Audit Fees - service Tax

Tottll

Am()unlin ~

PERIOD ENDED AS AT 31ST MARCH

2014

Am()untlnf PERIOD ENDED

31ST MARCH 2013

905325

3330143

49140

92A21

3r247677

4284608 3340099

Amounllnf PERIOD ENDED

AS AT 31ST MARCH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

876423

876A23

92379

92379

Amount Inf PERIOD ENDED

AS AT31ST MARtH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

548933

648933

181361

181381

Amountlnf Amount In f PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31STMARCH 2014 2013

15000

267~ 2000

286705 54400

200282

274150 49695

116602 63499

174000 98000

15708

3537 3140

2809 2809

100000

12895 5302

1300

1207883 278846

Amount in f Amountlnf PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31ST MARCH 2014 2013

2500 2500 309 309

mialo~9 2809

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o

GREEN DOT RESTAURANTS PRIVATE LIMITED RegIstered Office KHIL House 70-C Nehru Road Vile Parte (East) Mumbai - 400 tJ99

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR END~D 31ST MARCH 2014

4 LONG-TERM PROVISIONS provlalon for Taxallon (Nel of Payment of Taxes) (Refer Note 41)

Amount In r AS AT 31ST MARCH

2014

586189

Amount In f AS AT 31ST

MARCH2013

400000

400000

41 Prcvtslcn for Tax Is net of Payment of Taxes t 696611- (Previous Yeart 500000-)

5 TRADE PAYABLES Micro Small and Medium Enterprisas (Refer Note 51) Olhers for Goods and Services

Amount in t AS AT 31ST MARCH

2014

425879

Amount In f AS AT 31ST

MARCH2013

151392

Total 425879 151392

51 The Company has no received any intImation from suppliers regarding then status under the Micro Small and Medium Enterprises DeveloprnenlAcf 2008 and hence d)sclosures if any relating to amounts unpaid as altha year end togelher wilh interest paldl peyeele as required under the said Ac have not been given

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office IltHIL House zo-eNehru Road Vile Parle (Elut) Mumbai 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 201~

11 REVENUE FROM OPERATIONSmiddot

Sale of Trade Producls

Royalty I Fees from Frenchlse

Other Income

Total

12 COST OF FOOD PRODUCTS PURCHASE

Traded Purchase

T()ll1l

13 EMPLOYEE BENEFITS EXPENSE

Salarfes Wages Bonus

Total

14 OTHER EXPENSES

OPERATING EXPENSES

Computer Expenses

tjoencee Rates and Taxes

Training Fees

GENERAL EXPENSES

Advertisement Publicityand Sales Pramollon

Royalty on Turnover

AOMINSTRATIVE AND OTHER EXPENSES

Travelling and Conveyance

Legal and Professional Fees

Communication Expenses

Printing and Slatlonery

Auditors Remunerallon (Refer Nole 141)

ncnaucn

Miscellaneous

AdminisliaUonamp General Expenses

T()tal

141 Auditors Remuneration - As Audit Fees - service Tax

Tottll

Am()unlin ~

PERIOD ENDED AS AT 31ST MARCH

2014

Am()untlnf PERIOD ENDED

31ST MARCH 2013

905325

3330143

49140

92A21

3r247677

4284608 3340099

Amounllnf PERIOD ENDED

AS AT 31ST MARCH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

876423

876A23

92379

92379

Amount Inf PERIOD ENDED

AS AT31ST MARtH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

548933

648933

181361

181381

Amountlnf Amount In f PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31STMARCH 2014 2013

15000

267~ 2000

286705 54400

200282

274150 49695

116602 63499

174000 98000

15708

3537 3140

2809 2809

100000

12895 5302

1300

1207883 278846

Amount in f Amountlnf PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31ST MARCH 2014 2013

2500 2500 309 309

mialo~9 2809

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o

GREEN DOT RESTAURANTS PRIVATE LIMITED Registered Office IltHIL House zo-eNehru Road Vile Parle (Elut) Mumbai 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 201~

11 REVENUE FROM OPERATIONSmiddot

Sale of Trade Producls

Royalty I Fees from Frenchlse

Other Income

Total

12 COST OF FOOD PRODUCTS PURCHASE

Traded Purchase

T()ll1l

13 EMPLOYEE BENEFITS EXPENSE

Salarfes Wages Bonus

Total

14 OTHER EXPENSES

OPERATING EXPENSES

Computer Expenses

tjoencee Rates and Taxes

Training Fees

GENERAL EXPENSES

Advertisement Publicityand Sales Pramollon

Royalty on Turnover

AOMINSTRATIVE AND OTHER EXPENSES

Travelling and Conveyance

Legal and Professional Fees

Communication Expenses

Printing and Slatlonery

Auditors Remunerallon (Refer Nole 141)

ncnaucn

Miscellaneous

AdminisliaUonamp General Expenses

T()tal

141 Auditors Remuneration - As Audit Fees - service Tax

Tottll

Am()unlin ~

PERIOD ENDED AS AT 31ST MARCH

2014

Am()untlnf PERIOD ENDED

31ST MARCH 2013

905325

3330143

49140

92A21

3r247677

4284608 3340099

Amounllnf PERIOD ENDED

AS AT 31ST MARCH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

876423

876A23

92379

92379

Amount Inf PERIOD ENDED

AS AT31ST MARtH 2014

Amount In f PERIOD ENDED

31ST MARCH 2013

548933

648933

181361

181381

Amountlnf Amount In f PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31STMARCH 2014 2013

15000

267~ 2000

286705 54400

200282

274150 49695

116602 63499

174000 98000

15708

3537 3140

2809 2809

100000

12895 5302

1300

1207883 278846

Amount in f Amountlnf PERIOD ENDED PERIOD ENDED

AS AT 31ST MARCH 31ST MARCH 2014 2013

2500 2500 309 309

mialo~9 2809

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o

GREEN DOT RESTAURANTS PRIVATE LIMITED Regis(ered Office KHtL House 70-C Nehru Road Vile Parle (East) Mumbel- 400 099

NOTES ANNEXED TO AND FORMING PART OF FINANCiAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH2014

16 Earning Per Share (EPS) under Accounting Standard 20 PERIOD ENDED

Particulars 31ST MARCH 2014 31ST MARCH 2013

Net Profitafter tax as per Statementof Profit and Loss (f) 10665~D l~D7725

Noof Shares issued 10000 10000

Nominal Value of Share(f) 10 10 Basic and Diluted EPS (f) 10666 1~077

16 Related Party DIsclosures

Related Parties where controlexists (a) HoldingCompany Kamal Hotels (India) Ltd (b) IndivlduallEnterprises haVing significant influence over the Company None (c) KeyManagement Personneland Relatives Mr vlkram V Kamal -Director Dr VithalV Kamat----~-middotmiddot __middotmiddot-middotmiddot~-middot-- -----~ralh-eTOlMr7ilrnmvl~fmar--middot~middot-~-middot--middot-middot-middotmiddotmiddot--middot--middot- bull-_ -----

(d) Summary of transactions during the periodwith RelatedPartiesenteredinto on commercial basis in the interestof the Company andapprovedby the Board and status o~ outstanding balancesas on 31st March2014

AmountIn f Sr No Nature of transactions HoldIng Company Key Management

Personnel amp reJatlvGs

Other related partlea

a Purchase of Goods and Services Nil 280620 Nil 49625)

b Balance Outstanding at Year End - Amount Nil 330873 Nil 50253

161 Figures in the bracketare for previous year

17 Provisionfor tax for the period has been made at ~ 585000-(Previous veer ~ 900000-) as per the provisionsof Income Tax Act 1961

18 Additional Information Amount In ~

YEAR ENDED 31ST MARCH 31ST MARCH

Particulars 2014 2011

a) Value of Imports(ClF value) Nil Nii

b) Expenditure In ForeignCurrencies(on accrual basis) Nil Nil

c) Earningin foreign exchange Nil Nil

d) Numberof non-resident shareholders Nil Nil

e)Information on othermattersas required in Part I and Part II of Schedule VI to the Companies Act 1956not been givenas the relevantmatterswere not applicableto theCompanyand1or did notexistduring the year

18 As the company was Incorporated on 25102012 previousyear figuresare for part of the year and thereforeare not comparable with the currentyear

20 Previousyears figureshave bee eqroupedwherevernecessary

VIKRAM V KAMAT Director~lr1lifcor bull

Mumbai qated 26th MaY2014

For and on behalf of the board of directors of GREEN DOT RESTAURANTS PRIV E L1MI o