1. Related party transactions 
 
 Details of related parties:
           
 Description of relationship       Names of related parties
 
 Holding company                   Katra Holding Ltd, Mauritius
 
 subsidiary Companies              Ayurvedagram Heritage wellness 
                                   centre Pvt Ltd
                                
                                   Ayu Inc, USA
                                
                                   Ayu Natural Medicine Clinic PS, USA
 
                                   Ayurvedic Academy Inc., USA
 
                                   Nutraveda Pte Ltd
 
                                   CMS katra Holdings LLC, USA
 
                                   CMS katra Nursings LLC, USA
 
 Associates                        All Seasons Herbs Pvt. Ltd.
            
                                   Arudrama Developments Pvt. Ltd.
 
                                   Asha Medical Foundation Pvt. Ltd.
 
                                   Global Agrisystem Pvt. Ltd & its 
                                   Subsidiaries
 
                                   Katra Holding Pvt. Ltd.
 
                                   Katra Mirine Pvt. Ltd.
 
                                   Katra Phylochem India Pvt.
 
                                   Mason & Summers A/cobev Pvt. Ltd. 
                                   & its Sudsidiaries 
 
                                   Mason & Summers Leisure Pvt. Ltd.
                                  
                                   Seagrow Bio-Technics India Pvt.
                                   Ltd
 
 Managerial Person-Director        Dr. K. Anil kumar
 
 Related of key Managerial         Mrs. Snitha Anilkumar Person 
 
                                   Mrs. Chithra Gopinath
 
 
 Note: Related parties have been identified by the Management.
 
 2. Contingent Liabilities
 
 Particulars
 
 I. Company has given a corporate guarantee of Rs. 60,000,000/- to Axis
 Bank Ltd., towards the Credit facilities availed by subsidiary company
 M/s Ayurvedagram Heritage Wellness Centre Pvt. Ltd.
 
 II. Company has given a corporate guarantee of Rs. 50,000,000/- to
 Ratnakar Bank Ltd., toward the Credit facilities availed by subsidiary
 company M/s Ayurvedagram Heritage Wellness Centre Pvt, Ltd.
 
 III. The company has given a bank guarantee of Rs. 1,000,000/- to The
 Ministry of Indian Affairs, office of protector General of Emigrants,
 New Delhi.
 
 IV. The company has given a bank guarantee of Rs. 1,000,000/- to Health
 & Family Welfare Dept, Government of Kerala towards security deposit
 for giving permission to start one year para medical certificate in
 Ayurveda Therapy.
 
 V. The company has given a bank guarantee of Rs. 90,000/- to
 commissioner, Delhi value Added Tax towards VAT registration at Delhi.
 
 VI. The company has given a bank guarantee of Rs. 50,000/- to
 Commissioner, Delhi Value Added Tax towards F Form.
 
 3. Segment results: The company is primarily engaged in Ayurvedic
 services and products. Accordingly there is no separate reportable
 segment in accordance with AS 17-segemnt reporting prescribed under the
 Companies (Accounting Standards) Rules 2006.
 
 4. The revised schedule VI has become effective from April 2011 for
 the preparation of financial statements. This has significantly
 impacted the disclosure and presentation made in the financial
 statements. Pervious year figures have been re-grouped/reclassified
 whenever necessary to correspond with the current year
 classification/Disclosure.