LAKHOTIA POLYESTERS (INDIA) LIMITED - BSE

SUMMARY OF OUR FINANCIALSThe following summary of financial data has been prepared in accordance with Indian GAAP, the Companies Actand the SEBI (ICDR) Regulations, 2009 and restated as described in the Auditor’s Report in the chapter titled“Financial Statements”. You should read this financial data in conjunction with our financial statements for the Sixmonths ended September 30, 2012 and years ended 2008, 2009, 2010, 2011 and 2012 including the notes theretoand the reports thereon, which appears under the chapter titled “Financial Statements” and chapter titled“Management’s Discussion and Analysis of Financial Conditions and Results of Operations” beginning on pages114 and 139 of the Draft Prospectus.STATEMENT OF ASSETS AND LIABILITIES AS RESTATED (In Rupees)As AtParticulars30.09.2012 31.03.2012 31.03.2011 31.03.2010 31.03.2009 31.03.2008Non-current assets(a) Fixed assets(i) Tangible assets 13,005,854 13,467,454 13,020,950 13,490,708 13,762,650 13,196,228(ii) Intangible assets - - - - - -(iii) Capital work-in-progress - - - - - -(iv) Intangible assets underdevelopment- - - - - -(b) Non-current investments 38,001,000 1,000 1,000 1,000 1,000 1,000(c) Deferred tax assets (net) - - - - - 119,681(d) Long-term loans andadvances- - - - - -(e) Other non-current assets - - 112,000 125,200 138,400 151,600Total non-current assets 51,006,854 13,468,454 13,133,950 13,616,908 13,902,050 13,468,509Current assets(a) Current investments - - - - - -(b) Inventories 22,099,626 10,051,874 7,229,813 14,249,623 7,610,341 5,910,870(c) Trade receivables 16,612,861 26,185,902 17,893,750 6,530,579 3,557,628 3,389,883(d) Cash and cash equivalents 1,776,334 817,210 206,930 115,683 180,269 561,040(e) Short-term loans andadvances2,953,326 180,000 645,484 94,420 73,680 446,000(f) Other current assets 2,384,892 6,113,779 1,158,514 922,257 2,145,925 2,766,220Total current assets 45,827,039 43,348,765 27,134,491 21,912,562 13,567,843 13,074,013Non-current liabilities(a) Long-term borrowings 5,379,288 10,042,687 6,576,770 5,676,072 7,592,950 9,920,045(b) Deferred tax liabilities (net) 1,757,027 1,714,555 1,557,099 1,031,011 474,340 -(c) Other long-term liabilities - - - - - -(d) Long-term provisions - - - - - -Total non-current liabilities 7,136,315 11,757,242 8,133,869 6,707,083 8,067,290 9,920,045Current liabilities(a) Short-term borrowings 24,562,964 19,116,623 14,753,912 14,708,928 6,483,025 7,954,297(b) Trade payables 6,399,796 12,015,368 6,525,321 3,812,775 3,674,049 2,478,898(c) Other current liabilities 1,134,006 986,626 1,997,360 2,872,630 4,017,540 5,169,918(d) Short-term provisions 411,227 215,361 376,306 279,001 300,088 141,577Total current liabilities 32,507,993 32,333,978 23,652,899 21,673,334 14,474,702 15,744,690NET WORTH 57,189,585 12,725,999 8,481,673 7,149,053 4,927,901 877,787Net Worth Represented byShareholders’ funds(a) Share capital- Equity Share Capital 22,887,100 10,473,100 5,000,000 5,000,000 2,500,000 400,000- Preference Share Capital - - - - - -(b) Reserves and surplus- Securities premium account 31,035,000 - - - - -- Government Subsidary 1,000,000 1,000,000 1,000,000 1,000,000 1,000,000 -- Surplus / (Deficit) inStatement of Profit and Loss2,267,485 1,252,899 2,481,673 1,149,053 1,427,901 477,787NET WORTH 57,189,585 12,725,999 8,481,673 7,149,053 4,927,901 877,78728