The Company has only one class of equity shares having a par value of
 Rs.10 Each. Each shareholder Is eligible for 1 vote per share. Out of
 Issued, Subscribed and Paid Up Capital 10000000 shares (previous year-
 nil) @ Rs. 10/- each face and rs.39/- as premium received from public
 Issue. Out of Issued, Subscribed and Paid Up Capital 2500000 shares
 (previous year- nil) Issued as bonus shares.
 
 NOTE - 1
 
 Computation of basic and diluted warnings par aharai
 
 Particulars                                Current Year   Previous Year
 
 Net Profit after tax                             109.50         495.29
 
 Weighted average number of Equity Share        24925126       15990700
 
 Nominal Value per share                           10.00          10.00
 
 Basic and Diluted Earnings Per share               0.44           3.10
 
 Pursuant to the approval of the Board of Directors at Its meeting held
 on October 17, 2011 and subsequent approval of the shareholders, the
 Company has Issued 25,00,000 bonus shares to all the shareholders of
 the Company except the promoters In the ratio of 1:4 equity shares of
 Rs 10 each by way of capitalization of sum standing to the credit of
 securities premium account of the Company. The earnings per share
 (basic and diluted) have been adjusted accordingly for the previous
 year also.
 
 NOTE - 2
 
 The figures of the previous year have been regrouped wherever
 considered necessary to confirm with current year''s presentation. The
 figures have been rounded off In Rs. In Lacs.
 
 NOTE - 3
 
 Balance under sundry debtors, other current assets, sundry creditors,
 and loans & advances are subject to confirmation and reconciliation If
 any.
 
 NOTE - 4
 
 In the opinion of the Management, Current Assets, Loans & Advances have
 the value at which they are stated In the balance sheet If realized In
 the ordinary course of the business except the balance of Suvlkash
 alloys and Steel Pvt. Ltd and Cement Corporation of India Ltd.. No
 Provision has been made as matter Is under court proceedings.
 
 NOTE - 5
 
 In respect of Micro / Small / Medium Enterprises Development Act, 2006,
 certain disclosure Is required to made relating to Micro / Small /
 Medium Enterprises. The company could not get relevant Information from
 Its supplier about their coverage under the Act since the relevant
 Information Is not readily available, no disclosure have been made In
 the account. Hence disclosure. If any, relating to amounts unpaid as at
 the year end together with Interest paid/ payable as required under the
 said act have not been made.
 
 NOTE - 6
 
 Details of Employee benefits are given below:-
 
 During the year the company has recognized the following amount In the
 profit & loss Accounts (Included In Contribution to provident & other
 funds):-
 
 (b) Defined Benefit Plan:-
 
 Rs.5.77 Lacs (Cumulative figure) has been provided for Gratuity on the
 basis of the formula given In point no.16 of Significant Accounting
 Policies, only for those employees who have completed continuous five
 year service In the enterprise.
 
 Notes: Related party relationship In terms of Accounting Standard 18 as
 given above Is pointed out by the management and relied upon by the
 Auditors.
 
 NOTE - 7
 
 Valuation & Consumption of Inventories has been taken as valued and
 certified by the management.
 
 NOTE - 8
 
 There were no employee at any time during the year drawing Rs. 500000/-
 or more per month.
 
 NOTE - 9
 
 The Company has completed Its IPO during the period..There Is no amount
 outstanding from IPO proceeds at the end of the year.
 
 NOTE - 10
 
 Segment Reporting as required by Accounting Standard (AS-17) Issued by
 the Institute of Chartered Accountants of India:-
 
 (B) Geographical Segment: -
 
 The Company sales Its products within India. The condition prevailing
 In India being uniform, no separate geographical segment disclosure Is
 considered necessary.
 
 NOTE - 11
 
 Contingent liabilities & Commitments not provided for In respect of:-
 
 (a) Claims against the Company not acknowledged as debt:-
 
                                                  (Rs.in Lacs)
 
 Particular                                 2011-12        2010-11
 
 - Sales Tax                                  49.59           Nil
 
 - Excise Duty                               239.27        239.27
 
 - Income Tax                                  1.01          1.01
 
 (b) Guarantees:- 
 
 Particular                                 2011-12      2010-11 
 
 Letter of Credit                           1565.73          Nil
 
 NOTE - 11
 
 Since the company is engaged In the generation of power from A.Y
 2008-09, So the company Is entitled to claim the '' deduction under
 section -80IA of Income tax act & the quantum of deduction Is 100% of
 profit & gains derived from such business for 10 consecutive assessment
 years out of 15 years beginning with the year In which enterprises
 begins to generate Power. Hence the company Is decided to claim the
 deduction from A.Y.2013-14.
 
 NOTE - 12
 
 During the year company has converted Land (held as fixed assets,
 costing RS.7.58 lacs) In to Stock In Trade. Conversion has been done at
 prevailing market rate of RS. 1273.24 Lacs,
 
 NOTE - 13
 
 After the Balance Sheet date SECL has Invoke the bank guarantee due to
 termination of Coal Supply Agreement of Power Division. Due to this
 bank has recovered Rs.95.89 Lacs from company.
 
 NOTE - 14
 
 Interest Receivable of Rs. 7.32 lacs not provided In the books, due to
 this profit Is understated to the extent of this amount.