1.  Corporate Information
 
 Amara Raja Batteries Limited (ARBL or the Company), part of the
 Amara Raja Group of Companies, is the second largest manufacturer of
 lead-acid storage batteries for industrial and automotive applications
 in India. The equity shares of the Company are listed in both Bombay
 Stock Exchange and National Stock Exchange. The Company''s products are
 supplied to various user segments like Telecom, Railways, Power
 Control, UPS and Exports under Industrial Battery business; and to
 Automobile OEMs, Replacement Market, Private Label Customers and
 Exports under Automotive Battery business. The Company also provides
 installation & commissioning and maintenance services to its customers.
 The leading automotive and industrial battery brands of the Company are
 Amaron®, PowerZone™, Power Stack®, AmaronVolt™ and Quanta™.
 
 a) Rights, preferences and restrictions attached to equity shares
 
 The Company has only one class of equity shares having a par value of Rs
 2/- each. Each holder of equity share is eligible for one vote per
 share held. The dividend proposed by the Board of Directors is subject
 to the approval of the shareholders in the Annual General Meeting,
 except in case of interim dividend. In the event of liquidation, the
 holder of equity share will be entitled to receive the remaining assets
 of the Company after distribution of all preferential amounts, in
 proportion to their shareholding.
 
 b) Aggregate number of bonus shares issued during the period of five
 years immediately preceding the reporting date
 
 During the financial year 2008-09 the Company has allotted 28,468,750
 equity shares as fully paid-up bonus shares by capitalising part of
 general reserve.
 
 a) Interest free sales tax deferment
 
 The Company has availed interest free sales tax deferment under Andhra
 Pradesh sales tax deferment scheme (Target 2000) from the financial
 year 1997-98 as per the eligibility norms in respect of expanded
 capacities. The Company has availed total deferment of Rs 811.40 Million
 since March,1998, which is repayable after a period of 14 years from
 the date of first availment.
 
 - Eligible amount of interest free sales tax deferment - Rs 813.33
 Million
 
 a) Note forming part of accounts in relation to Micro, Small and Medium
 Enterprises
 
 Based on, and to the extent of information received from the suppliers
 with regard to their status under Micro, Small and Medium Enterprises
 Development Act, 2006 (MSMED Act), on which the auditors have relied,
 the disclosure requirements of Schedule VI to the Companies Act, 1956
 with regard to the payments made/due to Micro, Small and Medium
 Enterprises are given below
 
 Note: 2. LOANS AND ADVANCES (UNSECURED AND CONSIDERED GOOD) (Contd...)
 
 APSPDCL''S original demand. The Company has paid Rs 17.26 Million
 (Previous year Rs 13.57 Million) under protest. The Company has not
 provided the balance of Rs1.26 Million in the books and has preferred an
 appeal against the order of Vidyut Ombudsman.
 
 Note: 3. CONTINGENT LIABILITIES AND COMMITMENTS 
 
                                                        Rs Million
 
                                       As at                 As at
 
 Particulars                  March 31, 2012        March 31, 2011
 
 A.  Contingent liabilities
 
 a)   Claims against the 
 Company not acknowledged 
 as debts
 
 i)   Excise duty/service tax          16.10                 18.62
 
 ii)  Sales tax                        30.06                 88.21
 
 iii) Income tax                       48.93                     -
 
 iv)  Electricity                     248.89                205.44
 
 v)   Dues to supplier                     -                  0.75
 [Against all the above 
 Rs9.48 Million (Rs5.64 Million) 
 was paid under protest]
 
 b)Other contingent liabilities
 
 i) Bills discounted 
 with scheduled banks                      -                 69.13
 
 B.   Commitments
 
 a) Estimated amount of 
 contracts remaining 
 to be executed
 
 on capital account and 
 not provided for                     142.31                236.94
 
 Note: 4.
 
 The balances in various personal accounts are subject to confirmation
 by and reconciliation with the concerned parties.
 
 Note: 5.
 
 In the opinion of Board of Directors the assets other than fixed assets
 and non-current investments are expected to realise the value stated in
 the financial statements in the ordinary course of business.
 
 Note: 6.
 
 Current year political donation of Rs 1 Million represent payment to the
 Communist Party of India (CPI), Chittoor District Council.
 
 Note: 7.
 
 From the financial year 2011 -12, the revised Schedule VI notified
 under the Companies Act, 1956 is applicable to the Company for
 preparation and presentation of financial statements. The adoption of
 revised Schedule VI does not impact recognition and measurement
 principles followed for preparation of financial statements. Flowever,
 it has significant impact on presentation and disclosures made in the
 financial statements. The Company has also reclassified and rearranged
 the previous year figures in accordance with the requirements of
 revised Schedule VI.
 
 Note: 8.
 
 Figures in Rupees have been rounded off to the nearest Million.