LAKHOTIA POLYESTERS (INDIA) LIMITED - BSE

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TermNTAp.a.PANPATPBTP/E RatioR & DRBIRBI ActRoNWRs. / Rupees / INR /RTGSSCRASCRRSEBI Insider TradingRegulationsSec.Securities ActSICASub-AccountNotwithstanding the following: -DescriptionNet Tangible AssetsPer annumPermanent Account NumberProfit After TaxProfit Before TaxPrice/Earnings RatioResearch and DevelopmentReserve Bank of IndiaReserve Bank of India Act, 1934, as amended from time to timeReturn on Net WorthIndian Rupees, the legal currency of the Republic of IndiaReal Time Gross SettlementSecurities Contracts (Regulation) Act, 1956, as amended from time to timeSecurities Contracts (Regulation) Rules, 1957, as amended from time to timeSEBI (Prohibition of Insider Trading) Regulations, 1992, as amended from timeto time, including instructions and clarifications issued by SEBI from time totimeSectionThe U.S. Securities Act of 1933, as amendedSick Industrial Companies (Special Provisions) Act, 1995, as amended from timeto timeSub-accounts registered with SEBI under the Securities and Exchange Board ofIndia (Foreign Institutional Investor) Regulations, 1995, as amended.(i) In the section titled ‘Main Provisions of the Articles of Association’ beginning on page 192 of the DraftProspectus, defined terms shall have the meaning given to such terms in that section;(ii) In the section titled ‘Financial Information’ beginning on page 114 of the Draft Prospectus, defined terms shallhave the meaning given to such terms in that section; and(iii) In the chapter titled “Statement of Tax Benefits” beginning on page 59 of the Draft Prospectus, defined termsshall have the meaning given to such terms in that chapter.7
PRESENTATION OF FINANCIAL, INDUSTRY AND MARKET DATAAll references to “India” are to the Republic of India and all references to the “Government” are to the Governmentof India.Financial dataUnless stated otherwise, the financial data which are included in the Draft Prospectus are derived from the restatedfinancial statements of the Company, prepared in accordance with Indian GAAP and the SEBI (ICDR) Regulations.The fiscal year of the Company commences on April 1st of each year and ends on March 31st of the next year. Allreferences to a particular fiscal year are to the 12 month period ended March 31st of that year. In the DraftProspectus, any discrepancies in any table between the total and the sums of the amounts listed are due to roundingoff.There are significant differences between Indian GAAP, IFRS and US GAAP. The Company has not attempted toquantify their impact on the financial data included herein and urges you to consult your own advisors regardingsuch differences and their impact on the Company’s financial data. Accordingly to what extent, the financialstatements included in the Draft Prospectus will provide meaningful information is entirely dependent on thereader’s level of familiarity with Indian accounting practices / Indian GAAP. Any reliance by persons not familiarwith Indian accounting practices on the financial disclosures presented in the Draft Prospectus should accordinglybe limited.Any percentage amounts, as set forth in “Risk Factors”, “Business Overview”, “Management’s Discussion andAnalysis of Financial Conditions and Results of Operations” and elsewhere in the Draft Prospectus unless otherwiseindicated, have been calculated on the basis of the Company’s restated financial statements prepared in accordancewith Indian GAAP.Currency of presentationIn the Draft Prospectus, references to “Rupees” or “Rs.” or “INR” are to Indian Rupees, the official currency of theRepublic of India. All references to “$”, “US$”, “USD”, “U.S. $”or “U.S. Dollars” are to United States Dollars, theofficial currency of the United States of America.All references to ‘million’ / ‘Million’ / ‘Mn’ refer to one million, which is equivalent to ‘ten lacs’ or ‘ten lakhs’, theword ‘Lacs / Lakhs / Lac’ means ‘one hundred thousand’ and ‘Crore’ means ‘ten millions’ and ‘billion / bn. /Billions’ means ‘one hundred crores’.Market and industry dataUnless stated otherwise, industry data used throughout the Draft Prospectus has been obtained from industrypublications including inter alia RBI and Ministry of Finance. Industry publications generally state that theinformation contained in those publications has been obtained from sources believed to be reliable but that theiraccuracy and completeness are not guaranteed and their reliability cannot be assured. Although we believe industrydata used in the Draft Prospectus is reliable, it has not been verified by any independent source.Further, the extent to which the market data is presented in the Draft Prospectus is meaningful depends on thereader’s familiarity with and understanding of the methodologies used in compiling such data. There are no standarddata gathering methodologies in the industry in which we conduct our business, and methodologies and assumptionsmay vary widely among different industry sources.8
Page 1 and 2: Draft ProspectusDated: March 6, 201
Page 3 and 4: SECTION I: GENERALDEFINITIONS AND A
Page 5 and 6: TermIssue Opening DateIssue Closing
Page 7: TermDescriptionDepositories ActThe
Page 11 and 12: SECTION II - RISK FACTORSAn investm
Page 13 and 14: fresh talent. Our separation, if an
Page 16 and 17: We depend on transportation service
Page 18 and 19: Some of our Promoters have given pe
Page 20 and 21: obtaining (i) the final listing and
Page 22 and 23: In addition, if the stock markets e
Page 24 and 25: L. Investors may note that in case
Page 26 and 27: Growth of the decorated apparel ind
Page 28 and 29: Our Business StrategyOur strategic
Page 30 and 31: STATEMENT OF PROFIT & LOSSES AS RES
Page 32 and 33: ParticularsCASH EQUIVALENTS(A+B+C)O
Page 34 and 35: GENERAL INFORMATIONOur Company was
Page 36 and 37: Maharashtra, India.Tel: +91 22 4002
Page 38 and 39: 1. Statutory Auditor - Statement of
Page 40 and 41: 6) The Marker maker may also be pre
Page 42 and 43: Notes to Capital Structure:1. Share
Page 44 and 45: Date of Allotment/Transfer /Acquisi
Page 46 and 47: entered into any buy-back, standby
Page 48 and 49: CategorycodeCategoryofshareholder(2
Page 50 and 51: CategorycodeCategoryofshareholderns
Page 52 and 53: 21. Our Company has not issued any
Page 54 and 55: Our business is working capital int
Page 56 and 57: Committee. Such disclosures shall b
Page 58 and 59:
BASIS FOR ISSUE PRICEThe Issue Pric
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To,The Board of Directors,Lakhotia
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y the prescribed index factor, resu
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from tax if the net consideration i
Page 66 and 67:
SECTION IV - ABOUT THE COMPANYINDUS
Page 68 and 69:
Technopak Advisors places the home
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dollar terms, the textile exports r
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Salient features of the Indian pack
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BUSINESS OVERVIEWLakhotia Polyester
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Our Business StrategyOur strategic
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1. Coating:Polyester Clear Film is
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ParticularsNos.Management 2Officers
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KEY INDUSTRY REGULATION AND POLICIE
Page 84 and 85:
The Transfer of Property Act, 1882T
Page 86 and 87:
Payment of Gratuity Act, 1972A term
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Our History and BackgroundHISTORY A
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Financial PartnersOur Company does
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Sr.No.Name, Designation, Age,Father
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None of the Directors is or was a d
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The Directors may also be regarded
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c) Major accounting entries involvi
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This Committee is responsible for d
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Shareholding of key Managerial Pers
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OUR PROMOTEROur Company has been pr
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Declaration and ConfirmationThe Com
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OUR PROMOTER GROUP AND GROUP ENTITI
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Firms related to our Promoters or a
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The firm was established as a partn
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DIVIDEND POLICYDividends, other tha
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These statements have been prepared
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Annexure - ISTATEMENT OF ASSETS AND
Page 120 and 121:
Annexure - IIISTATEMENT OF CASH FLO
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SIGNIFICANT ACCOUNTING POLICIES AND
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14. Government GrantsGrants receive
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5. Share CapitalParticularsAuthoris
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6. Segment Reporting:The Company is
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As AtParticulars30.09.2012 31.03.20
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Annexure - XIISTATEMENT OF REVENUE
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Net Worth as at the end of the year
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ParticularsAs At30.09.2012 31.03.20
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Transaction with relatedpartiesNatu
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MANAGEMENT’S DISCUSSION AND ANALY
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Provision for current tax is made a
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For the Six months period ended For
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Financial CostOur financial cost wa
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Our other expenses were slightly in
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10. Competitive ConditionsDespite t
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Company was called upon to show cau
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impugned order during pendency of t
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GOVERNMENT AND OTHER APPROVALSIn vi
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Authority for the IssueOTHER REGULA
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DILIGENCE CERTIFICATE DATED [●] W
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LEGITIMATE BUSINESS TRANSACTIONS.AD
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Track record of past issues handled
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interest at the rate of 15% per ann
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Mechanism for Redressal of Investor
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SECTION VII - ISSUE RELATED INFORMA
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This Issue is not restricted to any
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ISSUE STRUCTUREThis Issue is being
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ISSUE PROCEDUREFixed Price Issue Pr
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Availability of Prospectus and Appl
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egistration certificate must be lod
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the applicant would be allotted Sha
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GENERAL INSTRUCTIONSDo's:1. Check i
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ejected;23. Applications by persons
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or unsuccessful or partially succes
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All future communications in connec
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RESTRICTIONS ON FOREIGN OWNERSHIP O
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Title of ArticleReduction of capita
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Title of ArticleArticle Number and
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Page 200 and 201:
Page 202 and 203:
Page 204 and 205:
Title of ArticleWhen interest on ca
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Title of Articlea MemberForfeited S
Page 208 and 209:
Title of ArticleExecution of transf
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Title of ArticleDeposit of sharewar
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Title of ArticleReport statement an
Page 214 and 215:
Title of ArticleLength of notice of
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Title of ArticleAct for resolutions
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Title of ArticleRepresentation of b
Page 220 and 221:
Title of ArticleDebenture Directors
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Title of ArticleQualification share
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Title of ArticleVacation of office
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Title of ArticleDirector may bedire
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Page 230 and 231:
To what provisionsWhole timeDirecto
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Page 234 and 235:
Page 236 and 237:
Page 238 and 239:
Page 240 and 241:
Page 242 and 243:
Title of ArticleRight of Members or
Page 244 and 245:
Page 246 and 247:
SECTION IX - OTHER INFORMATIONMATER
Page 248:
DECLARATIONWe, the Directors of the
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LAKHOTIA POLYESTERS (INDIA) LIMITED - BSE

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