Operating Activites

Financing Acitivites
Share Capital
7,20,00,000 Equity Shares of Rs.10/- each
(6,46,50,000 Equity Shares of Rs.10 each
were allotted as fully paid up bonus shares by capitalisation of profits.)
Reseves and Surplus
Securities Premium
General Reserve
Balance in Profit & Loss A/c
LOAN FUNDS
(a) Secured Loans
(b) Unsecured Loans

Investing Activites
Trade Quoted (at cost) :
i) Indian Bank 13,970 Equity Shares of Rs. 91 per share
ii) SBI Mutual Fund-Magnum Multi Cap
50,000 units of Rs.10 each
iii) SBI Mutual Fund-Infrastructure Fund
2,50,000 units of Rs.10 each
iv) HDFC FMP 90 D-JAN 08-W-DP -
7,44,21,187.51 units of Rs.10 each
v) UTI FMP - QFMP (02/08-i) INSTIT - D -
7,64,52,262.48 units of Rs.10 each
Non Trade Unquoted (at cost) :
a) Investment in Subsidiary Companies:
Progen Systems and Technologies Limited
42,50,000 Equity Shares of Rs. 10 each,fully paid up
b) Investment in Other Companies:
i) GEA Cooling Tower Technologies
(India) Private Limited
10,000 Equity Shares of Rs. 10 each, fully paid up
ii) Cuddalore Powergen Corporation Limited
100900 Shares of Rs. 10 each,fully paid up 10.09 10.09
(100900 Shares of Rs. 10 each,fully paid up)
 BGR Energy System
Managerial Accounts

(Rs. In Lakhs)(Rs. In Lakhs)

Year 2009 Year 2008

7,200.00 7,200.00

ation of profits.)

31,252.36 31,252.36
3,009.11 1,858.21
14,653.11 6,822.01

63,598.42 49,898.00
7,181.67 235.04

12.71 12.71
5.00 5.00

25.00 25.00

- 7,442.12

- 7,645.23

425.00 425.00

0.20 0.20
478.00 15,565.35
 LAIBILTIES As at 31.03.2009
(Rs. in Lakhs)
(1) Shareholders’ Funds (Financing Activity)
(a) Share Capital 7,200.00
(b) Reserves and Surplus 49,190.12
(2) Minority Interest (Financing Activity) 279.60
(3) Loan Funds (Financing Activity)
(a) Secured Loans 63,598.42
(b) Unsecured Loans 7,301.37
(4) Deferred Tax Liabilities (Net) (Financing Activity) 7,470.96

Total 135,040.47

CONSOLIDATED PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED 31st MAR
 For the Year Ended 31/03/2009
(Rs. In Lacs)
INCOME
Turnover (Gross) 194,165.50
Less : Excise Duty 1,132.64
Turnover (Net) 193,032.86
Other Income 3,170.73
Increase/ (Decrease) in WIP 105.51
196,309.10

EXPENDITURE
Cost of Materials 135,329.57
Cost of Manufacturing 17,161.02
Other Direct Cost 5,993.22
Administration, Selling & General Expenses 13,765.01

Interest 5,794.94
Depreciation and Impairment 750.32
178,794.08
PROFIT BEFORE TAX 17,515.02
Provision for Taxation
Current tax 1,949.32
Deferred Tax 3,911.68
Fringe Benefit Tax 5,958.27
PROFIT AFTER TAX 11,556.75
APPROPRIATIONS
Transfer to General Reserve 1,150.90
Proposed Dividend 2,160.00
Corporate Dividend Tax 367.09
Minority interest 3,692.46
PROFIT FOR THE YEAR 7,864.29

Earning Per Share 15.92

Mr. G.R. HARI (Membership No.206386) Partner

M/s MANOHAR CHOWDHRY & ASSOCIATES
Chartered Accountants

Conclusion: BGR Energy Syetem is a company

incorporated under Indian Companies Act 1956
During FY 2008 - 09, company achieved
turnover of Rs.1955.23 Crore as against the
previous year’s turnover of Rs.1509.11 Crore,
accounting for a topline growth of 30%. The key
parameters of EBIDTA and PAT witnessed a
growth of 53% and 36% over the previous year.
Group Members Details
AMIT PRAKASH 1021204 <amit.prakash@mba.christu
APOORV JHUDELEY 1021207 <apoorv.jhudeley@mba
HEMANTH V 1021218 <hemanth.v@mba.christunive
DELIA REYNAL DSOUZA 1021240 <delia.dsouza@mb
JAYA LAKHANI 1021241 <jaya.lakhani@mba.christun
KAVITHA PRABHATH RAMAN 1021242 <kavitha.prab
STEFFI LEE JAMES 1021254 <steffi.james@mba.chris
 Managerial Accounts
BGR ENERGY SYSTEMS LIMITED
As at 31.03.2008 ASSETS
(Rs. in Lakhs)
(1) Goodwill on Consolidation of Subsidiaries (Investing Activity)
7,200.00 (2) Fixed Assets (Investing Activity)
40,174.70 (a) Gross Block
265.08 (b) Less: Depreciation and Impairment
Net Block
49,920.24 (c) Capital Work-In-Progress (Investing Activity)
349.91 (3) Investments (Investing Activity)
3,559.25 (Goodwill on Consolidation of Associates) (Investing Activity)
Current Assets, Loans & Advances (Operating Activity)
(a) Inventories
(b) Sundry Debtors
(c) Cash and Bank balances
(d) Other Current Assets
(e) Loans and Advances

LESS: Current Liabilities & Provisions (Operating Activity)

A. Current Liabilities
Sundry Creditors
Advances from customers
Other Liabilities
Interest accrued but not due

B. Provisions
Income tax
Corporate dividend tax
Proposed dividend (Financing Activity)

Net Current Assets

101,469.18 Total

ENDED 31st MARCH, 2009

For the Year Ended 31/03/2008
(Rs. In Lacs)

152,587.50
534.15
152,053.35
655.07
287.94
152,420.48

110,511.37
14,218.37
2,898.56
8,603.07

2,678.44
553.86
139,463.67
12,956.81

1,414.67
2,627.78
4,110.47
8,846.34

844.04
1,440.00
244.73
2,641.00
6,205.34

13.10
mit.prakash@mba.christuniversity.in>,
<apoorv.jhudeley@mba.christuniversity.in>,
anth.v@mba.christuniversity.in>,
1240 <delia.dsouza@mba.christuniversity.in>,
ya.lakhani@mba.christuniversity.in>,
1021242 <kavitha.prabhathraman@mba.christuniversity.in>,
<steffi.james@mba.christuniversity.in>,
 Operating Acitivity
Investing Activity
Financing Activity

As at 31.03.2009
As at 31.03.2008
(Rs. in Lakhs) (Rs. in Lakhs)
sting Activity) 58.70 58.70

12,451.67 7,336.38
2,680.58 2,064.18
9,771.09 5,272.20
541.59 109.73
53.00 15,140.35
ng Activity) 0.82 0.08

1,396.84 1,496.94
127,885.69 73,602.78
61,515.00 30,702.96
1,781.01 862.21
64,322.85 26,627.40
256,901.39 133,292.29

44,134.25 30,646.55
67,200.25 14,170.19
14,144.60 3,551.43
34.00 12.87
125,513.10 48,381.04

4,245.11 2,338.32
367.09 244.73
2,160.00 1,440.00
6,772.20 4,023.05
124,616.09 80,888.20

135,040.47 101,469.18

Operating Acitivity
Investing Activity
Financing Activity
 Managerial Account
BGR ENERGY SYSTEMS LIM
OPERATING ACTIVITIES
(a) Inventories
(b) Sundry Debtors
(c) Cash and Bank balances
(d) Other Current Assets
(e) Loans and Advances
(b) Less: Depreciation and Impairment
Turnover (Gross)
Less : Excise Duty
Turnover (Net)
Increase/ (Decrease) in WIP
Cost of Materials
Cost of Manufacturing
Other Direct Cost
Administration, Selling & General Expenses
Interest
Depreciation and Impairment
Current tax
Deferred Tax
Fringe Benefit Tax
(a) Inventories
(b) Sundry Debtors
(c) Cash and Bank balances
(d) Other Current Assets
(e) Loans and Advances
Sundry Creditors
Advances from customers
Other Liabilities
Interest accrued but not due

INVESTING ACTIVITES
(1) Goodwill on Consolidation of Subsidiaries (Investing Activity)
(a) Gross Block
(c) Capital Work-In-Progress (Investing Activity)
(3) Investments (Investing Activity)
(Goodwill on Consolidation of Associates) (Investing Activity)
Other Income

FINANCING ACTIVITIES
(1) Shareholders’ Funds (Financing Activity)
(a) Share Capital
(b) Reserves and Surplus
(2) Minority Interest (Financing Activity)
(3) Loan Funds (Financing Activity)
(a) Secured Loans
(b) Unsecured Loans
(4) Deferred Tax Liabilities (Net) (Financing Activity)
Transfer to General Reserve
Proposed Dividend
Corporate Dividend Tax
Minority interest
Proposed dividend (Financing Activity)

Group Members Details

AMIT PRAKASH 1021204 <amit.prakash@mba.christuniversity.in>,
APOORV JHUDELEY 1021207 <apoorv.jhudeley@mba.christuniversity.in>,
HEMANTH V 1021218 <hemanth.v@mba.christuniversity.in>,
DELIA REYNAL DSOUZA 1021240 <delia.dsouza@mba.christuniversity.in>,
JAYA LAKHANI 1021241 <jaya.lakhani@mba.christuniversity.in>,
KAVITHA PRABHATH RAMAN 1021242 <kavitha.prabhathraman@mba.christuniversity.in>,
STEFFI LEE JAMES 1021254 <steffi.james@mba.christuniversity.in>,
erial Accounts
GY SYSTEMS LIMITED
(Rs. In Lacs)
(Rs. In Lacs)
1,396.84 1,496.94
### 73,602.78
61,515.00 30,702.96
1,781.01 862.21
64,322.85 26,627.40
2,680.58 2,064.18
### ###
1,132.64 534.15
### ###
105.51 287.94
### ###
17,161.02 14,218.37
5,993.22 2,898.56
13,765.01 8,603.07
5,794.94 2,678.44
750.32 553.86
1,949.32 1,414.67
3,911.68 2,627.78
5,958.27 4,110.47
1,396.84 1,496.94
### 73,602.78
61,515.00 30,702.96
1,781.01 862.21
64,322.85 26,627.40
44,134.25 30,646.55
67,200.25 14,170.19
14,144.60 3,551.43
34.00 12.87

(Rs. In Lacs)
(Rs. In Lacs)
58.70 58.70
12,451.67 7,336.38
541.59 109.73
53.00 15,140.35
0.82 0.08
3,170.73 655.07

(Rs. In Lacs)
(Rs. In Lacs)

7,200.00 7,200.00
49,190.12 40,174.70
 279.60 265.08

63,598.42 49,920.24
7,301.37 349.91
7,470.96 3,559.25
1,150.90 844.04
2,160.00 1,440.00
367.09 244.73
3,692.46 2,641.00
2,160.00 1,440.00

versity.in>,