APR Constructions Limited - Saffron Capital

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The accompanying statement of adjustments to audited profit and loss account (Annexure-III) and significant accounting policies and notes on accounts (Annexure-IV) are an integral part of this statement. ANNEXURE-III STATEMENT OF ADJUSTMENTS TO AUDITED PROFIT & LOSS ACCOUNTS: Particulars For the 8 months Period ended Year ended 31st March (Rs. in lakhs) Profit after tax & extra ordinary item as per audited Financial Account Adjustments to Profit & Loss Account Prior period items: Income Tax related to earlier years FY-2004-05 30-11- 2010 2009 2008 2007 2006 2010 853.02 1517.58 1036.41 1052.64 1095.37 593.19 FY-2005-06 9.67 FY-2006-07 (0.99) 29.88 (16.72) FY-2007-08 FY-2008-09 11.27 (6.48) (2.41) FY-2009-10 29.58 (17.78) (1.97) (3.43) (6.40) Fringe Benefit Tax 0.00 0.00 0.00 0.00 0.04 (0.04) Adjustments related to Gratuity 0.00 5.34 (0.89) 0.50 (4.95) Adjustments related to Leave encashment 0.00 8.39 (5.19) (1.47) (1.73) Adjustments relating to Preliminary Expenses 0.00 17.82 1.01 (12.28) (1.85) 1.28 Adjustments relating to Deferred Tax 0.00 (0.00) (4.67) 2.09 0.33 2.25 Total adjustments relating to retirement benefits 0.00 0.00 13.73 (6.08) (0.97) (6.68) Total adjustments relating to Taxation 29.58 (17.78) 9.30 (10.90) 23.52 (9.50) Gross effect on P&L 29.58 0.04 19.37 (27.17) 21.03 (12.65) Net profit as per restated Profit & Loss Account 882.60 1517.62 1055.78 1025.47 1116.40 580.54 152
STATEMENT OF ADJUSTMENTS TO AUDITED ASSETS AND LIABILITIES PARTICULARS As at As at 31 st March (Rs. in lakhs) 30-11-2010 2010 2009 2008 2007 2006 Reserves and Surplus ---Profit and Loss Account - (29.58) (29.62) (48.99) (21.82) (42.85) Provisions ---Taxation - 29.58 (11.80) (21.10) (10.20) (33.72) --- Retirement benefits - - - (13.73) (7.65) (6.68) Deferred Tax Liability - - - 4.67 2.57 2.25 Preliminary Expenses - - (17.82) (18.83) (6.55) (4.70) NOTES ON RESTATED ACCOUNTS: 1. Current Tax and Fringe Benefit Taxes The amount of income tax paid in a year against the short provisions made in the earlier years was taken to the respective years in the restated financial statements. 2. Preliminary Expenses: The amount of Preliminary Expenses shown in the books of accounts over a period has been taken in the restated financial statements to the concerned year in which the expenses were actually incurred to give the effect of full write off in the year itself. 3. Retirement Benefits: The actuary valuation was first conducted in the Financial Year 2008-09 with base year as 2005-06 and the short provision made in the earlier years was debited to the Profit and Loss account of 2008-09 in the books of accounts. This amount has been taken to related years in the restated financial statements. 4. Deferred Tax Liability: The resultant changes in the deferred tax liability due to the changes made in the retirement benefits as mentioned at point 3 above have been given to respective years in the restated financial statements. 5. Non-recurring items : The company derived profit / suffered loss on sale of used fixed assets and land. Following are the details: (Rs. in lakhs) Financial Year Loss Profit 2005-06 - - 2006-07 - 632.26 2007-08 - - 2008-09 - - 2009-10 0.80 - For the 8 months Period ended - - Though such sale is non-recurring, they are not extraordinary in nature. 6. In these restated accounts, the figures from the audited accounts for the respective years, have been regrouped / reclassified wherever required for proper comparison. 153
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APR Constructions Limited (Our Comp
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DEFINITIONS AND ABBREVIATIONS SECTI
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Term BOBCAPS Book Building Process
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Term Pay-in-Period Price Band Prici
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Abbreviation Full Form DP ID Deposi
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Industry/ Project Related Terms, De
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Financial Data PRESENTATION OF FINA
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SECTION II - RISK FACTORS RISK FACT
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qualification or shortlisting proce
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Our operations are currently geogra
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24. Our projects under development
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(` in Lakhs) Particulars Year Ended
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We propose to acquire plant and mac
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• Significant development in Indi
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13. Investors are advised to refer
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Key Highlights Government Investm
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In order to surmount strain in capa
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Our major clientele under different
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SUMMARY STATEMENT OF PROFIT AND LOS
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THE ISSUE Issue by our Company Of w
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Name, Designation, Occupation and D
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Statutory Auditor M/s J.B. Reddy &
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Sr. No. requirements and completion
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4) Ensure that the Bid-cum-Applicat
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Only Bids that are uploaded on the
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Notes to capital structure 1. Histo
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Date of allotment/ Transfer Number
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Regulations and in compliance with
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10. Shareholding pattern of our Com
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24. The Equity shares held by the P
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of the proceeds and increasing or d
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17 CATERPILLAR MOTOR GRADER MODEL C
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lakhs respectively. Other current a
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BASIS FOR ISSUE PRICE Investors sho
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STATEMENT OF TAX BENEFITS The Board
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7. The amount of tax paid under sec
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If the specified asset is transferr
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B. 2. Non-Resident Indians Further,
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months from the date of transfer in
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(Source:CRISIL Research, Indian Inf
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Operations and Maintenance (O&M) Co
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Major and Medium irrigation project
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Funding Sources Irrigation projects
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Up gradation/ strengthening of 5,00
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Rural roads PMGSY: Government‟s c
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Rural roads under the PMGSY are 100
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To realize this potential, the Indi
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In addition to above, private playe
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Our major clientele under different
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Having a pan-India presence by bidd
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Indent Source identification Collec
Page 103 and 104: . Construction of Canals including
Page 105 and 106: Project & Location Construction of
Page 107 and 108: Project & Location Value of Project
Page 109 and 110: Project & Location Waghur Dam, Maha
Page 111 and 112: B. Earth Works: 1. Excavator/ Back
Page 113 and 114: We obtain specialized insurance for
Page 115 and 116: KEY REGULATIONS AND POLICIES Our Co
Page 117 and 118: 8. Local Shops and Establishments L
Page 119 and 120: HISTORY AND OTHER CORPORATE MATTERS
Page 121 and 122: imports and exports, purchases, mar
Page 123 and 124: Of the two, APRCL-CRSSG (JV) was aw
Page 125 and 126: awarded the contract to the JV vide
Page 127 and 128: OUR MANAGEMENT Our Company is curre
Page 129 and 130: years, Special Silver Award and The
Page 131 and 132: Sitting Fees payable to Non Executi
Page 133 and 134: 3. Monitoring transfers, transmissi
Page 135 and 136: Management Organisational Structure
Page 137 and 138: Employees As on February 28, 2011 o
Page 139 and 140: Promoter and Promoter Group Matrix
Page 141 and 142: BIL has made an application dated S
Page 143 and 144: 2. Prarthana Inns Private Limited (
Page 145 and 146: Shareholding Pattern Sr. No. Name o
Page 147 and 148: Shareholding Pattern Sr. No. Name o
Page 149 and 150: DIVIDEND POLICY Our Company has no
Page 151 and 152: B. Other Financial Information: We
Page 153: ANNEXURE II SUMMARY STATEMENT OF AS
Page 157 and 158: e. Inventories: Materials, Stores a
Page 159 and 160: 5. Managerial Remuneration: Sr. No.
Page 161 and 162: ANNEXURE - V SUMMARY STATEMENT OF C
Page 163 and 164: I. Primary Securityto Karnataka Ban
Page 165 and 166: ANNEXURE- IX STATEMENT OF LOANS AND
Page 167 and 168: ANNEXURE- XII Detail of Related Par
Page 169 and 170: Sreenivasa Associates (Project Work
Page 171 and 172: ANNEXURE -XVII STATEMENT OF INVESTM
Page 173 and 174: MANAGEMENT‟S DISCUSSION AND ANALY
Page 175 and 176: Work Expenditure Work expenditure c
Page 177 and 178: Interest and Finance charges and De
Page 179 and 180: Interest & Finance Charges Interest
Page 181 and 182: 3. Known trends or uncertainties th
Page 183 and 184: c d Residential plots Nos 4 &5in su
Page 185 and 186: SECTION VI - LEGAL AND OTHER INFORM
Page 187 and 188: paid by the NBCC and that the Sub c
Page 189 and 190: 8376/2008 of Delhi, New Delhi Const
Page 191 and 192: PART 4: LITIGATION RELATING TO OUR
Page 193 and 194: GOVERNMENT AND OTHER APPROVALS Our
Page 195 and 196: 5. Special Class Contractor Registr
Page 197 and 198: OTHER REGULATORY AND STATUTORY DISC
Page 199 and 200: 1. “WE HAVE EXAMINED VARIOUS DOCU
Page 201 and 202: 14. WE ENCLOSE A NOTE EXPLAINING HO
Page 203 and 204: Filing A copy of this Draft Red Her
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Public Issues in the Last Three Yea
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SECTION VII - ISSUE RELATED INFORMA
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applicant would prevail. If the inv
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The Equity Shares have not been and
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Particulars QIBs# Non-Institutional
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ISSUE PROCEDURE This section applie
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Foreign venture capital investors r
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Subject to compliance with all appl
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and conditions that our Company and
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circulation and also by indicating
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SHARES, IF THEY SO DESIRE, AS PER T
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Stock Exchanges; nor does it in any
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(e) Allocation to Eligible NRIs or
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Notice to QIBs: Allotment/Transfer
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number of shares that can be held b
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The Bidders should note that the es
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Other Instructions Joint Bids in th
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20) In case no corresponding record
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shall be punishable with imprisonme
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i. Each successful Bidder shall be
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1. Direct Credit - Applicants havin
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ASBA Bids within eight Working Days
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RESTRICTIONS ON FOREIGN OWNERSHIP O
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6. MODIFICATION OF RIGHTS Whenever
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In the case of debentures or loans
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29. DIRECTORS MAY EXTEND TIME The B
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affect and the direction shall be e
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(1) Notwithstanding anything to the
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previous financial year or years ar
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141. INDEMNITY (1) If the Company s
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12. Application dated [•] for in-
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APR Constructions Limited - Saffron Capital

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