Corporate Overview Statutory Reports Financial Statements 113 c) In respect of loans granted by the Company, the schedule of repayment of principal and payment of interest has been stipulated and the repayments of principal amounts and receipts of interest have been regular as per stipulation except the following: Name of the entity Nature Amount (` cr) Due date Extent of delay (days) Anaven LLP Principal 1.53 December 31, 2023 91 Anaven LLP Principal 3.05 March 31, 2024 1 Anaven LLP Interest 0.24 October 31, 2023 152 Anaven LLP Interest 0.23 November 30, 2023 122 Anaven LLP Interest 0.24 December 31, 2023 91 Anaven LLP Interest 0.24 January 31, 2024 60 Anaven LLP Interest 0.22 February 29, 2024 31 Anaven LLP Interest 0.24 March 31, 2024 1 Anaven LLP Interest 0.03 March 31, 2024 1 d) In respect of following loan granted by the Company, which has been overdue for more than 90 days as at the Balance Sheet date, as explained to us, the Management has taken reasonable steps for recovery of the principal amounts and interest: Amount (` cr) No. of case Principal overdue Interest overdue Total overdue 1 1.53 0.64* 2.17 *net of TDS e) During the year loans aggregating to ` 27 cr fell due from below mentioned party and fresh loan aggregating to ` 27 cr were granted to same party to settle the dues of existing loans given to it during the year. The details of such loans that fell due and those granted during the year are stated below: Name of the party Aggregate amount (` cr) of due of existing loans settled by fresh loan Percentage of the aggregate to the total loans or advances in the nature of loans granted during the year Atul Bioscience Ltd 27.00* 40.30% *The loan has been repaid by the party before the year end. f) The Company has not granted any loans either repayable on demand or without specifying any terms or period of repayment during the year. Hence, reporting under clause (iii)(f) is not applicable. 04. In our opinion, the Company has complied with the provisions of Sections 185 and 186 of the Companies Act, 2013 in respect of loans granted, investments made and guarantees provided, as applicable. 05. The Company has not accepted or is not holding any deposit or amounts, which are deemed to be deposits during the year. In respect of unclaimed deposits, the Company has complied with the provisions of Sections 73 to 76 or any other relevant provisions of the Companies Act, 2013. No order has been passed by the Company Law Board or the National Company Law Tribunal or the Reserve Bank of India or any Court or any other Tribunal against the Company in this regard. 06. The maintenance of cost records has been specified by the Central Government under Section 148(1) of the Companies Act, 2013. We have broadly reviewed the books of account maintained by the Company pursuant to the Companies (Cost Records and Audit ) Rules, 2014, as amended, prescribed by the Central Government for maintenance of cost records under Sub-section (1) of Section 148 of the Companies Act, 2013, and are of the opinion that, the prescribed cost records have been made and maintained by the Company. We have, however, not made a detailed examination of the cost records with a view to determine whether they are accurate or complete.
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